State data
2026 State Unemployment Wage Bases and New Employer Rates
Every state’s 2026 unemployment insurance wage base and new employer rate, with the agencies employers register with and a state agency source for each row.
Last updated:
At a glance
All 50 states and Washington, DC in one table
UI wage bases from $7,000 to $78,200 in 2026
9 states with no state income tax withholding
A state agency source for every row
2026 data
Figures checked against the state agency sources linked in each row.
Every state and Washington, DC charges employers state unemployment insurance (UI) tax on wages up to a yearly cap, the taxable wage base. In 2026 that cap runs from $7,000 (Arkansas, California, Florida, Louisiana, Tennessee) to $78,200 (Washington). 9 states have no state income tax withholding: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. New employer UI rates are set by each state, and some states assign them by industry.
The table lists the agencies you register with and the two numbers employers ask about first. These are published state figures, not tax advice. Your own rate arrives on your state rate notice, so confirm it with the state agency or your CPA.
2026 state payroll tax data, all 50 states and DC
| State | Income tax withholding | Unemployment insurance | 2026 UI wage base | 2026 new employer UI rate | Sources |
|---|---|---|---|---|---|
| Alabama | Alabama Department of Revenue | Alabama Department of Labor | First $8,000 per employee per year | 2.70% | Alabama Department of Revenue, Do I need a withholding tax account number? Alabama Department of Revenue, Withholding Tax Tables and Instructions for Employers and Withholding Agents (revised January 2026, PDF) |
| Alaska | None (no state income tax withholding) | Alaska Department of Labor and Workforce Development | First $54,200 per employee (2026) | 1.50% (2026); total UI rate | DOLWD Employment Security Tax, Alaska Employer Registration (AER, PDF) DOLWD, Employment Security Tax FAQ: Rate/Taxable Wage Base |
| Arizona | Arizona Department of Revenue | Arizona Department of Economic Security | $8,000 | 2.0% (UI rate, new employer) | ADOR, Employer Withholding Filing Obligations ADOR, Joint Tax Application (Form JT-1) form page |
| Arkansas | Arkansas Department of Finance and Administration | Arkansas Division of Workforce Services | First $7,000 per employee (2026) | 2.0% (1.8% base rate plus 0.2% administrative assessment) (2026) | Arkansas Department of Finance and Administration (DFA), Withholding Tax Employer's Instructions, effective 01/01/2026 (revised 12/05/2025, PDF) DFA, Withholding Due Dates |
| California | Employment Development Department (EDD) | Employment Development Department (EDD), same account | $7,000 per employee per year | 3.4% for two to three years (2026) | EDD, Contribution Rates, Withholding Schedules, and Meals and Lodging Values EDD, Step 1: Register as an Employer |
| Colorado | Colorado Department of Revenue | Colorado Department of Labor and Employment | $30,600 per employee (rising to $32,100 in 2027) | 3.05% combined introductory rate (non-construction, general construction and trades); heavy construction 6.285% | CDLE, Introductory Rates CDLE, Premium Rates (chargeable wage base) |
| Connecticut | Connecticut Department of Revenue Services | Connecticut Department of Labor | First $27,000 per employee (2026) | 1.9% (2026), the full rate; the fund solvency tax is not added on top | Connecticut Department of Revenue Services (DRS), New Employer Information DRS, IP 2026(1), Connecticut Employer's Tax Guide, Circular CT (PDF) |
| Delaware | Delaware Division of Revenue | Delaware Department of Labor | First $14,500 per employee (2026) | 1.0% (2026) | Delaware One Stop, Register as a Withholding Agent Delaware Division of Revenue, Employer's Guide: Withholding Regulations and Employer Duties |
| Washington, DC | DC Office of Tax and Revenue | DC Department of Employment Services | First $9,000 per employee (2026) | 2.7%, or the prior year's average rate if higher (2026) | DC Office of Tax and Revenue (OTR), New Business Registration DC Department of Employment Services (DOES), Registration Questions |
| Florida | None (no state income tax withholding) | Florida Department of Revenue (Reemployment Tax) | $7,000 per employee per year | 2.7%, until you have reported for 10 quarters | Florida Department of Revenue, Reemployment Tax Florida DOR, Employer Guide to Reemployment Tax, RT-800002 (R. 03/25) (PDF) |
| Georgia | Georgia Department of Revenue | Georgia Department of Labor | First $9,500 per employee per year | 2.7% for the first 3 years in business | Georgia.gov, Register a Business with Georgia Department of Labor Georgia Department of Labor, Forms and Documents (DOL-1N and online registration) |
| Hawaii | Hawaii Department of Taxation | Hawaii Department of Labor and Industrial Relations | First $64,500 per employee (2026) | 2.40% (2026) | Hawaii Department of Taxation (DOTAX), Withholding Tax: For Employers DOTAX, An Introduction to Employer Requirements for Withholding State Income Tax (Rev. June 2026, PDF) |
| Idaho | Idaho State Tax Commission | Idaho Department of Labor | First $58,300 per employee (2026) | 1.000% (2026), for at least the first six calendar quarters ((standard) UI rate) | Idaho State Tax Commission (ISTC), Apply for a Withholding Account ISTC, Getting Tax Permits (Idaho Business Registration) |
| Illinois | Illinois Department of Revenue | Illinois Department of Employment Security | First $14,250 per worker | 3.350% standard entry rate (3.450% for NAICS sector 56), including the 0.550% fund building rate | IDES, 2026 State Experience Factor and Employers' UI Contribution Rates (EA-50) IDES, Are You a New Employer? |
| Indiana | Indiana Department of Revenue | Indiana Department of Workforce Development | First $9,500 per employee | 2.5% for the first four calendar years (Typical new employer SUTA rate) | Indiana Department of Workforce Development, Rate Computation Indiana Department of Workforce Development, New Employer Premium Rate |
| Iowa | Iowa Department of Revenue | Iowa Workforce Development | First $20,400 per employee (2026) | 1.000% (2026); (non-construction) | Iowa Department of Revenue (IDR), Iowa Withholding Tax Information IDR, Starting a Business |
| Kansas | Kansas Department of Revenue | Kansas Department of Labor | First $15,100 per employee (2026, up from $14,000) | 1.75% (2026) as listed by KDOL; check the rate KDOL assigns your account | Kansas Department of Revenue (KDOR), KW-100 Kansas Withholding Tax Guide (Rev. 10-24, PDF; newest revision found 10/30/2026: PDF Last-Modified 16 Oct 2024, KDOR forms page links no newer version, HTML version at https://www.ksrevenue.gov/kw100.html matches) KDOR, Withholding Tax FAQs |
| Kentucky | Kentucky Department of Revenue | Kentucky Office of Unemployment Insurance (Kentucky Career Center) | First $12,000 per employee | 2.7% | Kentucky DOR, Employer Payroll Withholding Kentucky DOR, Withholding Tax Instructions for Employers, 42A003 (March 2026, PDF) |
| Louisiana | Louisiana Department of Revenue | Louisiana Workforce Commission | First $7,000 per employee (2026) | Average rate for employers in your industry (NAICS) | LDR, How do I register for withholding tax? LDR, Withholding (updated June 30, 2026) |
| Maine | Maine Revenue Services | Maine Department of Labor | First $12,000 per employee | 2.23% plus 0.14% CSSF and 0.17% UPAF, a combined 2.54% ((2026)) | Maine Revenue Services (MRS), Income Tax Withholding FAQ MRS, Employer Withholding (Wages, Pensions, Backup) |
| Maryland | Comptroller of Maryland | Maryland Department of Labor | First $8,500 per employee | 1.0% to 2.6% | Maryland Business Express, Apply for Maryland Tax Accounts and Insurance Maryland Department of Labor, Division of Unemployment Insurance, Tax Rates and Quarterly Reporting |
| Massachusetts | Massachusetts Department of Revenue | Massachusetts Department of Unemployment Assistance | First $15,000 per employee | 2.42% | Massachusetts Department of Unemployment Assistance, Register a business with DUA Massachusetts Department of Unemployment Assistance, Employer contributions to unemployment |
| Michigan | Michigan Department of Treasury | Michigan Unemployment Insurance Agency | First $9,000 per employee (qualified employers; delinquent employers do not get the reduced base) | 2.7% for the first two years | Michigan Legislature, MCL 421.41 ("Employer" defined, Michigan Employment Security Act) Michigan Unemployment Insurance Agency, Register Your Business |
| Minnesota | Minnesota Department of Revenue | Minnesota Unemployment Insurance (DEED) | First $44,000 per employee (2026) | Set by industry; 2026 non-construction rates run 1.00% to 4.06%, plus the 0.40% base tax rate and a 14% additional assessment on the resulting tax | Minnesota Department of Revenue, New Employer Guide Minnesota Department of Revenue, Withholding Tax Due Dates |
| Mississippi | Mississippi Department of Revenue | Mississippi Department of Employment Security | First $14,000 per employee each calendar year | 1.0% (first year of liability) | Mississippi Department of Revenue (DOR), Withholding Tax DOR, Withholding Tax Information |
| Missouri | Missouri Department of Revenue | Missouri Department of Labor and Industrial Relations | $9,000 per employee | 2.376% ((most industries, incl. construction)) | Missouri Department of Revenue, Online New Business Registration Missouri Department of Labor and Industrial Relations, Liability for Unemployment |
| Montana | Montana Department of Revenue | Montana Department of Labor and Industry | First $47,300 per employee (2026) | By industry: 1.00% to 2.00%; 2.00% for construction and unclassified (2026) | Montana Department of Revenue (DOR), How to Open or Close a Montana Withholding Account DOR, Montana Wage Withholding Returns and Payments |
| Nebraska | Nebraska Department of Revenue | Nebraska Department of Labor | First $9,000 per employee (2026); $24,000 for category 20 employers | 1.25% (2026); (non-construction) | Nebraska Department of Revenue (DOR), Nebraska Income Tax Withholding DOR, Income Tax Withholding FAQs |
| Nevada | None (no state income tax withholding) | Nevada Department of Employment, Training and Rehabilitation | $43,700 per employee ($45,400 in 2027) | 2.95% | Nevada DETR, UI Information for Employers Nevada DETR, View Quarterly Reporting Information |
| New Hampshire | None (no state income tax withholding) | New Hampshire Employment Security | First $14,000 per employee each year | 2.7%, less any Fund Balance Reduction for the quarter | NH Employment Security (NHES), New Employer Registration NHES, Employer Claims & Taxes |
| New Jersey | New Jersey Division of Taxation | New Jersey Department of Labor and Workforce Development | $44,800 per employee (UI and WF/SWF, 2026) | 2.6825% (July 2025 to June 2027) | NJ Department of Labor and Workforce Development, Rate information, contributions, and due dates NJ Department of Labor and Workforce Development, How and when to register as an employer |
| New Mexico | New Mexico Taxation and Revenue Department | New Mexico Department of Workforce Solutions | First $34,800 per employee (2026, up from $33,200) | Greater of your industry average or 1%; 2026 private industry rates run 1.00% to 1.21% (construction 1.21%) | New Mexico Taxation and Revenue Department (TRD), Who Must Register a Business TRD, FYI-104 New Mexico Withholding Tax (effective January 1, 2026; Rev. 11/2025, PDF) |
| New York | New York State Department of Taxation and Finance | New York State Department of Labor | $17,600 per employee per year (up from $12,800 in 2025) | 4.1% total (4.025% UI rate plus 0.075% Re-employment Service Fund). The normal new-employer rate is 3.4% | NYS Department of Labor, Register for Unemployment Insurance NYS Department of Taxation and Finance, Publication NYS-50, Employer's Guide |
| North Carolina | North Carolina Department of Revenue | North Carolina Division of Employment Security | $34,200 per employee (up from $32,600 in 2025) | 1% beginning employer rate | N.C. Division of Employment Security, Tax Rate Information N.C. Division of Employment Security, Am I Required to Pay Unemployment Taxes? |
| North Dakota | North Dakota Office of State Tax Commissioner | Job Service North Dakota | First $46,600 per employee (2026) | 1.00% (2026); Non-Construction, Positive Balance | Office of State Tax Commissioner, Income Tax Withholding Office of State Tax Commissioner, Guideline: Income Tax Withholding & Information Returns (PDF, modified April 2026) |
| Ohio | Ohio Department of Taxation | Ohio Department of Job and Family Services | First $9,000 per worker | 2.85%, which includes a 0.15% surcharge | Ohio Department of Job and Family Services, UI Tax for New Employers Ohio Department of Job and Family Services, Contribution Rates |
| Oklahoma | Oklahoma Tax Commission | Oklahoma Employment Security Commission | First $25,000 per employee (2026) | 1.5% | OTC, Oklahoma Business Withholding Account Registration (PDF) OTC, Withholding Tax |
| Oregon | Oregon Department of Revenue | Oregon Employment Department | $56,700 per employee | 2.4% | Oregon Department of Revenue, Starting payroll taxes in Oregon Oregon Employment Department, Current Tax and Contribution Rates |
| Pennsylvania | Pennsylvania Department of Revenue | Pennsylvania Office of Unemployment Compensation | First $10,000 per employee | 3.8220% newly liable rate, non-construction; construction 10.5924% | PA Department of Labor and Industry, UC Yearly Tax Highlights PA Department of Labor and Industry, UC Tax |
| Rhode Island | Rhode Island Division of Taxation | Rhode Island Department of Labor and Training | First $30,800 per employee; $32,300 at an experience rate of 9.19 or higher (2026) | 1.21% including the 0.21% Job Development Assessment (2026) | RI Division of Taxation, Register your Business Online RI Division of Taxation, Withholding Tax |
| South Carolina | South Carolina Department of Revenue | South Carolina Department of Employment and Workforce | First $14,000 per employee | 1.06% (1.00% base plus 0.06% contingency assessment) | SCDOR, Apply for a Business Tax Account SCDOR, Withholding |
| South Dakota | None (no state income tax withholding) | South Dakota Department of Labor and Regulation | First $15,000 per employee (2026) | 1.20% RA tax plus 0.55% investment fee in year 1, non-construction (2026) | SD Department of Labor and Regulation, Reemployment Assistance for Businesses (2026 wage base and new employer rates) South Dakota Department of Revenue, Individual Taxes |
| Tennessee | None (no state income tax withholding) | Tennessee Department of Labor and Workforce Development | $7,000 per employee | 2.7% | Tennessee Department of Labor and Workforce Development, Unemployment Insurance Tax Tennessee Department of Labor and Workforce Development, Tax and Insurance |
| Texas | None (no state income tax withholding) | Texas Workforce Commission | $9,000 per employee per year | 2.70%. It is the higher of 2.7% or the average rate for your NAICS industry; in 2026 every industry group is at 2.70% | TWC, Register for an Unemployment Tax Account TWC, Unemployment Tax Registration (UTR): before you begin |
| Utah | Utah State Tax Commission | Utah Department of Workforce Services | $50,700 per employee | Your industry's two-year average benefit ratio x 1.10 reserve factor + 0.1% social cost | Utah State Tax Commission, Employer Withholding Utah State Tax Commission, Publication 14, Withholding Tax Guide (Rev. 4/26) |
| Vermont | Vermont Department of Taxes | Vermont Department of Labor | First $15,400 per employee (2026) | 1% for most employers, beginning July 1, 2026 | Vermont Department of Taxes, Withholding Tax Vermont Department of Taxes, Register for a Business Tax Account |
| Virginia | Virginia Tax | Virginia Employment Commission | First $8,000 per employee per year | 2.5% plus add-ons | Virginia Employment Commission, Am I required to pay unemployment tax as an employer? Virginia Employment Commission, How do I register my business now that I have employees? |
| Washington | None (no state income tax withholding) | Washington Employment Security Department | $78,200 per employee | 115% of the average rate for your industry, with a 1% federal minimum | Washington Department of Revenue, Hiring Employees Washington Department of Revenue, Unemployment Insurance state endorsement |
| West Virginia | West Virginia State Tax Department | WorkForce West Virginia | First $9,500 per employee each calendar year (set by law since July 1, 2024) | 2.7% until the employer has 36 months of experience | West Virginia Tax Division, Business Registration Frequently Asked Questions West Virginia Tax Division, Withholding Tax Questions and Answers |
| Wisconsin | Wisconsin Department of Revenue | Wisconsin Department of Workforce Development | $14,000 per employee | 3.05% (3.25% at $500,000+ taxable payroll); construction 2.50% (2.70%). | Wisconsin Department of Revenue, Publication W-166, Withholding Tax Guide (1/26) Wisconsin Department of Revenue, General Withholding Tax Questions |
| Wyoming | None (no state income tax withholding) | Wyoming Department of Workforce Services | First $33,800 per employee (2026); $34,900 listed for 2027 | Industry base rate plus four rate factors, sent after registration (see DWS) | State of Wyoming, About Wyoming Wyoming DWS, Workers' Compensation: New Employers |
How to cite this table
PayAdvisors, "2026 State Unemployment Wage Bases and New Employer Rates," updated November 2, 2026, https://www.pay-advisors.com/state-payroll-tax-registration/2026-state-payroll-tax-rates/
Questions about this data
What is the 2026 state unemployment taxable wage base range?
In 2026 state UI taxable wage bases run from $7,000 in Arkansas, California, Florida, Louisiana, Tennessee to $78,200 in Washington. Each state sets its own figure, and the table on this page lists all 50 states and Washington, DC with a source for each.
Which states have no state income tax withholding?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming have no state income tax withholding on wages. Employers in those states still register for state unemployment insurance.
Where do these figures come from?
Each row comes from the state agency pages cited in the Sources column and in our guide for that state. Rates and wage bases change each year, so confirm your own rate with the state agency or your CPA.
Want state accounts registered for you?
PayAdvisors registers state withholding and unemployment accounts in every state, on its own or with managed payroll. See state payroll tax registration or book a consultation.
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