Select a State
Wage Base for Unemployment Insurance Tax in 2025
| Rank | State | FIPS Code | Wage Base |
|---|
| 1 | Washington | 53000 | $72,800 |
| 2 | Hawaii | 15000 | $62,000 |
| 3 | Idaho | 16000 | $55,300 |
| 4 | Oregon | 41000 | $54,300 |
| 5 | Alaska | 02000 | $51,700 |
| 6 | Utah | 49000 | $48,900 |
| 7 | Montana | 30000 | $45,100 |
| 7 | North Dakota | 38000 | $45,100 |
| 9 | New Jersey | 34000 | $43,300 |
| 10 | Minnesota | 27000 | $43,000 |
| 11 | Nevada | 32000 | $41,800 |
| 12 | Iowa | 19000 | $39,500 |
| 13 | New Mexico | 35000 | $33,200 |
| 14 | North Carolina | 37000 | $32,600 |
| 15 | Wyoming | 56000 | $32,400 |
| 16 | Rhode Island | 44000 | $29,800 |
| 17 | Oklahoma | 40000 | $28,200 |
| 18 | Colorado | 08000 | $27,200 |
| 19 | Connecticut | 09000 | $26,100 |
| 20 | Massachusetts | 25000 | $15,000 |
| 20 | South Dakota | 46000 | $15,000 |
| 22 | Vermont | 50000 | $14,800 |
| 23 | Kansas | 20000 | $14,000 |
| 23 | Mississippi | 28000 | $14,000 |
| 23 | New Hampshire | 33000 | $14,000 |
| 23 | South Carolina | 45000 | $14,000 |
| 23 | Wisconsin | 55000 | $14,000 |
| 28 | Illinois | 17000 | $13,916 |
| 29 | New York | 36000 | $12,800 |
| 30 | Delaware | 10000 | $12,500 |
| 31 | Maine | 23000 | $12,000 |
| 32 | Kentucky | 21000 | $11,700 |
| 33 | Pennsylvania | 42000 | $10,000 |
| 34 | Georgia | 13000 | $9,500 |
| 34 | Indiana | 18000 | $9,500 |
| 34 | Missouri | 29000 | $9,500 |
| 34 | West Virginia | 54000 | $9,500 |
| 38 | District of Columbia | 11000 | $9,000 |
| 38 | Michigan | 26000 | $9,000 |
| 38 | Nebraska | 31000 | $9,000 |
| 38 | Ohio | 39000 | $9,000 |
| 38 | Texas | 48000 | $9,000 |
| 43 | Maryland | 24000 | $8,500 |
| 44 | Alabama | 01000 | $8,000 |
| 44 | Arizona | 04000 | $8,000 |
| 44 | Virginia | 51000 | $8,000 |
| 47 | Louisiana | 22000 | $7,700 |
| 48 | Arkansas | 05000 | $7,000 |
| 48 | California | 06000 | $7,000 |
| 48 | Florida | 12000 | $7,000 |
| 48 | Tennessee | 47000 | $7,000 |
Data Source: U.S. Department of Labor
This page was generated on 6/23/2025 10:41:43 AM