2018 Wage Base Updates

State unemployment tax assessment (SUTA) is based on a percentage of the taxable wages an employer pays. The Federal Unemployment Tax Act (FUTA) requires that each state’s taxable wage base must at least equal the FUTA wage base of $ 7 ,000 per employee, although most states’ wage bases exceed the required amount.

Some states apply various formulas to determine the taxable wage base, others use a percentage of the state’s average annual wage, and many simply follow the FUTA wage base.

See below for the changes for each state:

  • Alabama: $ 8 ,000
  • Alaska: $39,500 
  • Arizona: $ 7 ,000
  • Arkansas: $10,000 
  • California: $ 7 ,000
  • Colorado: $12,600 
  • Connecticut: $15,000
  • Delaware: $16,500 
  • District of Columbia: $ 9 ,000
  • Florida: $ 7 ,000
  • Georgia: $ 9 ,500
  • Hawaii: $45,900 
  • Idaho: $38,200 
  • Illinois: $12,960
  • Indiana: $ 9 ,500
  • Iowa: $29,900 
  • Kansas: $14,000
  • Kentucky: $10,200
  • Louisiana: $ 7 ,700
  • Maine: $12,000
  • Maryland: $ 8 ,500
  • Massachusetts: $15,000
  • Michigan: $9 ,000
  • Minnesota: $32,000
  • Mississippi: $14,000
  • Missouri: $12,500 
  • Montana: $32,000 
  • Nebraska: $ 9 ,000
  • Nevada: $30,500 
  • New Hampshire: $14,000
  • New Jersey: $33,700
  • New Mexico: $24,200
  • New York: $11,100
  • North Carolina: $23,500
  • North Dakota: $35,500 
  • Ohio: $ 9 ,500 
  • Oklahoma: $17,600  
  • Oregon: $39,300 
  • Pennsylvania: $10,000 
  • Puerto Rico: *
  • Rhode Island: $23,000 
  • South Carolina: $14,000
  • South Dakota: $15,000
  • Tennessee: $ 7 ,000 
  • Texas: 9 ,000
  • Utah: $34,300 
  • Vermont: $17,600 
  • Virgin Islands: *
  • Virginia: $ 8 ,000
  • Washington: $47,300 
  • West Virginia: $12,000
  • Wisconsin: $14,000
  • Wyoming: $24,700
* Wages have yet to be announced

This page also further discusses how to update new tax rates in Zenefits payroll. 
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