2026 SUTA rates and wage bases by state
2026 SUTA wage bases range from $7,000 in California, Florida, Arkansas, Tennessee and Louisiana to $78,200 in Washington, and new employer rates range from 1.0% to 4.1% in New York, according to state unemployment agencies and the DOL July 2026 Significant Provisions report (checked October 16, 2026).
At the flat new employer rates that works out to $112.50 (Nebraska) to $1,548 (Hawaii) per employee per year. The table below has every state, and the sections after it cover the surcharges that most tables leave out.
SUTA (state unemployment tax, also called SUI or reemployment tax) is the tax employers pay each state to fund unemployment benefits, charged at an assigned rate on each employee's wages up to a yearly wage base.
On this page
The 2026 SUTA range in one look
- Lowest wage base
- $7,000CA, FL, AR, TN, LA
- Highest wage base
- $78,200Washington
- Highest flat new employer rate
- 4.1%New York, including 0.075% RSF
- Highest top rate
- 14.37%Massachusetts (DOL sigpros)
State unemployment tax is charged on each employee's wages up to the state wage base, then stops for the year. Two numbers decide your bill: the base and your rate. The base varies more than the rate does. Washington's base ($78,200) is more than 11 times California's ($7,000), so a $60,000 employee is taxed on all of it in Washington and on less than an eighth of it in California.
| State | 2026 wage base | New employer rate |
|---|---|---|
| Washington | $78,200 | Industry average rate (no flat rate) |
| Hawaii | $64,500 | 2.40% |
| Idaho | $58,300 | 1.000% (0.970% UI + 0.030% workforce development) |
| Oregon | $56,700 | 2.4% |
| Alaska | $54,200 | 1.00% employer plus 0.50% employee |
| Utah | $50,700 | Industry average, 1% minimum |
| California | $7,000 | 3.4% (for 2 to 3 years) |
| Florida | $7,000 | 2.7% |
| Arkansas | $7,000 | 2.0% |
| Tennessee | $7,000 | 2.7% |
| Louisiana | $7,000 (DOL; Bloomberg Tax reports a cut from $7,700) | Industry average, not less than 1% |
Source: state unemployment agencies and the DOL Significant Provisions of State UI Laws, July 2026. Checked October 16, 2026.
New employer rates. The highest flat rates are New York 4.1%, Pennsylvania 3.822% (non-construction), California 3.4%, Illinois 3.35% (including a 0.55% fund building rate), Wisconsin 3.05% or 3.25% for payroll of $500,000 or more, Colorado 3.05% combined and Nevada 3.00% total. The lowest are 1.0% in North Carolina, Delaware, Iowa, Mississippi, Idaho, Vermont, North Dakota, Alaska (employer share; employees pay another 0.50%) and, for most industries, Montana, followed by South Carolina at 1.06%, Rhode Island at 1.21% and Nebraska at 1.25%.
Experience rates. Once you have a claims history, your rate can fall to 0.00% in many states. The highest top rates in the DOL July 2026 table are Massachusetts 14.37%, Michigan 12.2%, Wisconsin 12.00% (including solvency), Colorado 10.85% combined, Ohio 10.1% and Tennessee 10.00%.
SUTA rates and wage bases by state, 2026
Every state and DC, with the 2026 taxable wage base, the rate a new employer starts at, and the lowest and highest experience rates. State names link to the state page with registration steps, surcharges and a worked cost example.
| State | 2026 taxable wage base | New employer rate | Lowest rate | Highest rate |
|---|---|---|---|---|
| Alabama | $8,000 | 2.70% | 0.20% (DOL table) | 5.40% (DOL table) |
| Alaska | $54,200 | 1.00% employer plus 0.50% employee (all industries listed except public administration) | 1.00% employer | 5.40% employer |
| Arizona | $8,000 | 2.00% | 0.03% | 8.36% |
| Arkansas | $7,000 | 2.0% | 0.200% | 5.100% (deficit levels 6.100%, 8.100%, 10.100%) |
| California | $7,000 | 3.4% (for 2 to 3 years) | 1.5% (Schedule F+) | 6.2% (Schedule F+) |
| Colorado | $30,600 | 3.05% combined (1.53% beginning rate + 0.17% support + 1.35% surcharge) | 0.72% combined (0.56% + 0.06% support + 0.10% solvency) | 10.85% combined (7.34% + 0.81% support + 2.70% solvency) |
| Connecticut | $27,000 | 1.9% | 1.1% (0.1% charged rate + 1.0% fund solvency tax) | 9.9% (8.9% max charged rate for 2026 + 1.0% fund solvency tax) |
| Delaware | $14,500 | 1.0% | 0.3% | 5.4% |
| District of Columbia | $9,000 | 2.7% or the prior-year average employer rate, whichever is higher | 1.90% (DOL table) | 7.40% (DOL table) |
| Florida | $7,000 | 2.7% | 0.1% | 5.4% |
| Georgia | $9,500 | 2.70% total (2.64% contribution rate + 0.06% administrative assessment) | 0.04% (DOL sigpros, before assessment) | 8.10% (DOL sigpros, before assessment) |
| Hawaii | $64,500 | 2.40% | 0.00% (DOL table; state page lists maximum only) | 5.60% (Schedule C) |
| Idaho | $58,300 | 1.000% (0.970% UI + 0.030% workforce development) | 0.208% | 5.400% (deficit class 6) |
| Illinois | $14,250 | 3.35% (includes 0.55% fund building rate) | 0.75% | 7.05% |
| Indiana | $9,500 | 2.5% | 0.50% | 7.40% (9.40% if delinquent) |
| Iowa | $20,400 (down from $39,500 in 2025 under SF 607) | 1.0% (DOL table; secondary: Bloomberg Tax) | 0.00% (DOL table) | 5.4% |
| Kansas | $15,100 | 1.75% | 0% | 6.95% |
| Kentucky | $12,000 | 2.70% (at least 2.7% until 3 years of experience) | 0.00% (state guide, Schedule A); DOL shows 0.30% | 9.00% |
| Louisiana | $7,000 (DOL; down from $7,700 per Bloomberg Tax) | Industry average rate (not less than 1%, secondary: Bloomberg Tax) | 0.09% | 6.00% (DOL); Bloomberg Tax reports 6.2% for 2026 |
| Maine | $12,000 | 2.54% combined (2.23% UI + 0.14% CSSF + 0.17% UPAF) | 0.31% combined (0.00% UI + CSSF + UPAF) | 6.60% combined (6.29% UI + CSSF + UPAF) |
| Maryland | $8,500 | 2.60% (state page: new employer rate may range 1.0% to 2.6%) | 0.30% | 7.50% |
| Massachusetts | $15,000 | 2.42% (new employers registered less than 3 years) | 0.94% (DOL sigpros) | 14.37% (DOL sigpros) |
| Michigan | $9,000 ($9,500 for delinquent employers) | 2.7% | 0.06% (DOL sigpros) | 12.2% (DOL sigpros) |
| Minnesota | $44,000 | Industry average experience rate plus 0.40% base rate plus additional assessment, minimum 1% (Minn. Stat. 268.051 subd. 5); 51 industry rates ranging 1% to 8.9% for 2026 (secondary: Bloomberg Tax) | 0.40% (0.00% experience + 0.40% base) | 9.30% (8.90% experience + 0.40% base), before additional assessment |
| Mississippi | $14,000 (DOL) | 1.00% (DOL) | 0.00% (DOL) | 5.40% (DOL) |
| Missouri | $9,000 | 2.376% (includes contribution rate adjustment); nonprofit and government 1.00% | 0.00% | 6.00% before surcharges and CRA (Shared Work participants up to 9.0%) |
| Montana | $47,300 | By industry: 1.00% most industries (manufacturing, utilities and transportation, wholesale, retail, finance); services 1.10%; agriculture and mining 1.30%; unclassified 2.00%; plus 0.18% AFT | 0.00% (plus 0.13% AFT for classes 01 and 02) | 6.12% (plus AFT) |
| Nebraska | $9,000; $24,000 for category 20 (highest rate) employers | 1.25% | 0.00% | 5.40% |
| Nevada | $43,700 (state); DOL shows $45,400 | 2.95% plus 0.05% CEP (3.00% total) | 0.25% | 5.40% |
| New Hampshire | $14,000 | 2.7% statutory, less fund reduction; 1.7% effective in Q1 2026 after 1.0 point solvency reduction (secondary: Bloomberg Tax) | 0.10% (DOL) | 7.00% (DOL); Bloomberg Tax Q1 2026: negative-rated 3.3% to 7.5% including 0.5 point surcharge |
| New Jersey | $44,800 | 2.6825% UI + 0.1175% Workforce/Supplemental Workforce = 2.8% (plus employer TDI 0.5%) | ||
| New Mexico | $34,800 | Industry average rate (DOL); state page rate section did not render | 0.33% (DOL) | 5.40% (DOL); excess claims premium up to 1% can raise total to 6.4% (secondary: Bloomberg Tax) |
| New York | $17,600 (per DOL sigpros; state page does not show it) | 4.1% total (4.025% UI + 0.075% Re-employment Service Fund) | 2.025% (DOL sigpros, excludes RSF) | 9.825% (DOL sigpros, excludes RSF) |
| North Carolina | $34,200 | 1.0% | ||
| North Dakota | $46,600 | 1.00% (non-construction, positive-balance schedule); 6.07% shown in negative-balance column | 0.07% | 9.67% |
| Ohio | $9,000 | 2.7% (non-construction) | 0.40% (DOL sigpros) | 10.1% (DOL sigpros) |
| Oklahoma | $25,000 | 1.5% | 0.2% | 5.8% |
| Oregon | $56,700 | 2.4% | 0.9% (Schedule 3) | 5.4% (Schedule 3) |
| Pennsylvania | $10,000 | 3.822% (non-construction) | ||
| Rhode Island | $30,800 ($32,300 for employers at the highest rate) | 1.21% (includes 0.21% Job Development Assessment) | 0.9% (Schedule F, before JDA adjustment) | 9.4% (Schedule F, before JDA adjustment) |
| South Carolina | $14,000 | 1.06% total (rate class 30: 1.000% base + 0.060% DACA) | 0.06% total (class 1: 0.00% base + 0.06% DACA) | 5.46% total (class 20: 5.40% base + 0.06% DACA) |
| South Dakota | $15,000 | Year 1: 1.20% RA tax + 0.55% investment fee (1.75%); years 2 and 3: 1.00% + 0.55% if positive balance | 0.00% (DOL July 2026) | 8.52% (DOL July 2026) |
| Tennessee | $7,000 | 2.7% (all industries other than manufacturing; new manufacturing employers rated using NAICS sector 31 to 33 experience) | 0.01% (DOL July 2026) | 10.00% (DOL July 2026; rate year July 1 to June 30) |
| Texas | $9,000 | 2.70% | 0.32% | 6.32% |
| Utah | $50,700 | Industry average: basic rate equal to the two-year average benefit cost ratio of the employer's industry, 1% minimum; new out-of-state contractors get the maximum 7.1% | 0.1% | 7.1% |
| Vermont | $15,400 (effective Jan 1 2026, up from $14,800) | 1.00% (DOL July 2026) | 0.4% (DOL July 2026) | 5.4% (DOL July 2026; rate year July 1 to June 30) |
| Virginia | $8,000 (DOL sigpros; VEC page does not state it) | 2.5% base rate plus add-ons | 0.1% (base) | 6.2% (base) |
| Washington | $78,200 | Industry average rate (no flat rate) | 0.00% (DOL sigpros, experience portion) | 5.40% (DOL sigpros, experience portion) |
| West Virginia | $9,500 (state handbook: beginning in 2025) | 2.7% (state handbook Feb 2025); DOL July 2026 shows 2.50% | 1.40% (DOL July 2026) | 7.00% (DOL July 2026) |
| Wisconsin | $14,000 | 3.05% (taxable payroll under $500,000); 3.25% ($500,000 or more) | 0.00% total (payroll under $500,000); 0.05% total ($500,000 or more) | 12.00% total (10.70% basic + 1.30% solvency) |
| Wyoming | $33,800 | Industry base rate plus four additional rate factors (figures not published on fetched pages) | 0.10% (DOL July 2026) | 8.5% (highest base rate, DWS; also assigned to employers that report before finishing registration) |
Source: each state unemployment agency, linked on the state page. Checked October 2026. Rates exclude most surcharges; see each state page.
Where the state agency and the DOL table disagree, we show the state figure and note the DOL figure. Illinois and New Jersey are examples: the DOL table leaves out fund building and workforce rates that every employer pays.
What a new employer pays per employee
Multiply the wage base by your rate to get the most you pay per employee in a year. This is the number to budget, because most full-time employees earn more than the base by spring.
| State | Math | Per employee per year |
|---|---|---|
| Hawaii | $64,500 x 2.40% | $1,548.00 |
| Oregon | $56,700 x 2.4% | $1,360.80 |
| Nevada | $43,700 x 3.00% | $1,311.00 |
| New Jersey | $44,800 x 2.8% | $1,254.40, plus employer TDI 0.5% ($224.00) |
| Colorado | $30,600 x 3.05% | $933.30 |
| New York | $17,600 x 4.1% | $721.60 |
| Idaho | $58,300 x 1.000% | $583.00 |
| Alaska | $54,200 x 1.00% | $542.00 (employee pays another $271.00) |
| Illinois | $14,250 x 3.35% | $477.38 |
| Pennsylvania | $10,000 x 3.822% | $382.20 |
| Texas | $9,000 x 2.70% | $243.00 |
| California | $7,000 x 3.4% | $238.00, plus ETT $7.00 |
| Florida | $7,000 x 2.7% | $189.00 |
| Nebraska | $9,000 x 1.25% | $112.50 |
Applies to an employee paid at least the wage base. Washington, Minnesota, Utah, New Mexico, Louisiana and Wyoming assign new employers an industry rate, so no single figure applies. Source: state agencies and DOL Significant Provisions, July 2026. Checked October 16, 2026.
Worked example: 10 employees at $50,000
Ten employees each paid $50,000 cost a new employer $2,380 a year in California (10 x $238), $2,430 in Texas, $7,216 in New York, $12,544 in New Jersey before TDI, and $15,480 in Hawaii. The same team in Hawaii pays 6.5 times the California bill, mostly because of the wage base. Add federal FUTA of $42 per employee ($147 in California if the 2026 credit reduction is confirmed). Our cost of an employee calculator does this math for one hire in any state.
How new employer SUTA rates work
When you first register, you have no claims history, so the state gives you a starting rate. You keep it until you have enough history to be experience rated. The time varies: California assigns 3.4% for 2 to 3 years, Massachusetts uses 2.42% for employers registered less than 3 years, and Kentucky charges at least 2.7% until you have 3 years of experience.
- Flat starting rate. Most states, for example Texas 2.70% and Florida 2.7%.
- Industry average. Washington, Louisiana, New Mexico, Minnesota, Utah and Wyoming base your first rate on your industry. Minnesota lists 51 industry rates from 1% to 8.9% for 2026 (Bloomberg Tax, secondary).
- The higher of two numbers. DC charges 2.7% or the prior-year average employer rate, whichever is higher.
- By payroll size. Wisconsin charges 3.05% under $500,000 of taxable payroll and 3.25% at $500,000 or more.
- Construction. Several states charge construction employers more: Pennsylvania 10.5924%, North Dakota 9.67%, Massachusetts 6.08%, Ohio 5.7%, Kansas 5.55% and Nebraska 5.40%. Kentucky assigns new construction employers the top rate on its schedule (9.00%).
- Delinquent or late registrants. Michigan raises the wage base to $9,500 for delinquent employers, Indiana adds points for missing reports, and Wyoming assigns its 8.5% top rate to employers that report before finishing registration.
If you use a PEO, ask whether it reports SUTA under its own account or yours. That decides whose rate applies and what happens to your history when you leave. Our PEO cost breakdown shows where SUTA sits on a PEO invoice.
Surcharges and add-ons on top of the base rate
Many states add fees for administration, training or trust fund solvency. Some are included in the published rate and some are not. This is where most online SUTA tables go wrong.
| State | Add-on | Included in the new employer rate? |
|---|---|---|
| New York | Re-employment Service Fund 0.075% | Yes, in the 4.1% |
| Illinois | Fund building rate 0.55% | Yes, in the 3.35% |
| Georgia | Administrative assessment 0.06% | Yes, in the 2.70% (repealed Jan 1, 2027 under SB 160) |
| Ohio | Technology and Customer Service Fee 0.15% on $9,000 (about $13.50 per employee), 2026 and 2027 | No |
| Colorado | Support surcharge 0.06% to 0.81%; solvency surcharge 0.10% to 2.70% | Yes, in the 3.05%; the solvency surcharge is not in effect for 2027 |
| Connecticut | Fund solvency tax 1.0% | Unclear: the state page does not say |
| Massachusetts | EMAC from year 4 (0.12% to 0.34%); COVID-19 Recovery Assessment 0.178% to 2.716% | No |
| Minnesota | Additional assessment 14.00% of quarterly UI tax; Workforce Development Fund 0.10% | No |
| Maine | CSSF 0.14% and UPAF 0.17% | Yes, in the 2.54% combined |
| Rhode Island | Job Development Assessment 0.21% | Yes, in the 1.21% |
| South Dakota | Investment fee 0.55% | Yes, in the 1.75% year 1 total |
| Nevada | Career Enhancement Program 0.05% | Yes, in the 3.00% total |
| Montana | Administrative Fund Tax 0.18% | No |
| Virginia | Administrative fee 0.05%; pool cost charge (2026 value unconfirmed) | No, the 2.5% is a base rate plus add-ons |
| Oregon | Special payroll tax offset 0.135% each quarter | Part of the rate |
| New Mexico | Workers comp fee $4.80 per employee per quarter ($2.55 employer, $2.25 employee) | No, filed with the UI report |
| Alaska | Employee UI 0.50% on the same base | Employee pays |
| New Jersey | Employee UI 0.3825% and WF/SWF 0.0425% on $44,800 | Employee pays |
| Pennsylvania | Employee UC 0.07% on all wages | Employee pays |
Source: each state unemployment agency (linked on the state pages). DC also reports a 0.2% administrative funding assessment (Bloomberg Tax, Jan 28, 2026, secondary). Texas and Washington add-ons were not confirmed. Checked October 16, 2026.
California's 0.1% Employment Training Tax ($7 per employee) is separate from its 3.4% UI rate. California employers also face a potential FUTA credit reduction for 2026 (1.5% on the DOL potential list); see 2026 federal payroll tax rates for the math.
How to lower your SUTA rate
Your experience rate follows your claims. Former employees who collect benefits are charged to your account, and the state compares those charges with your taxable payroll. Delaware is moving to a benefit-ratio method from 2027 (HB 433, per Bloomberg Tax). What you can control:
- Answer every claim notice on time. If someone quit or was fired for misconduct, say so with documents before the deadline on the notice. Charges you do not contest stay on your account.
- File every quarterly wage report, even with zero wages. Missed reports and late tax raise rates. Indiana adds points for missing reports and its top rate rises from 7.40% to 9.40% if delinquent, Utah adds a 1% surcharge when prior-year contributions are unpaid, and West Virginia charges delinquent employers 7.5%.
- Check your rate notice when it arrives. Texas computes rates on October 1 and mails notices in December. Oregon mails 2027 notices by November 13, 2026, and Massachusetts by January 31. Payroll software keeps using last year's rate until you enter the new one.
- Watch a payroll switch closely. A buyer on Hacker News reported their rate "went from 0.8% to 12.75%" after a switch when wage reports were missed (Aug 2026). Confirm who files the quarter you switch in.
- Ask about voluntary contributions. Some states let an employer pay extra into its account to move to a lower rate bracket. Ask your state agency before its deadline.
Our best payroll software ranking shows which providers file state wage reports in every state and which charge extra for each state.
When 2027 SUTA rates arrive
| State | What is out for 2027 |
|---|---|
| New Jersey | UI wage base $46,400; worker TDI and FLI base $177,100 |
| Nevada | Wage base $45,400 |
| Wyoming | Wage base $34,900; rates not yet published |
| Wisconsin | Schedule D, wage base $14,000, rates 0.00% to 12.00%, new employer 3.05% or 3.25% |
| Pennsylvania | Wage base $10,000 and new employer rates unchanged (3.822%; construction 10.5924%) |
| Kentucky | SCUF reinstated at 0.0115%; wage base and rates not yet published |
| Colorado | Solvency surcharge not in effect; wage base and rates not yet published |
| Georgia | 0.06% administrative assessment repealed Jan 1, 2027; 2027 terms depend on legislation |
Source: state unemployment agencies. All other states had not published 2027 SUTA figures as of October 16, 2026. Most publish in November and December.
We update this page as states publish. The DOL's next Significant Provisions edition (January 2027) is the national cross-check.
SUTA by state: the largest hiring states
Each state page has the full rule set: registration steps, the agency link, paid leave programs, local taxes and a cost example for a $50,000 employee.
- California: $7,000 at 3.4%, plus 0.1% ETT and a potential FUTA credit reduction.
- Texas: $9,000 at 2.70%; rates computed October 1.
- Florida: $7,000 at 2.7%.
- New York: $17,600 at 4.1% total.
- Washington: $78,200, the highest base, at an industry rate.
- Pennsylvania: $10,000 at 3.822%, plus 0.07% employee UC on all wages.
- Illinois: $14,250 at 3.35%.
- New Jersey: $44,800 at 2.8%, plus employer TDI.
- Georgia, North Carolina, Ohio, Michigan, Virginia, Arizona, Massachusetts and Colorado.
For every federal rate in one place, see 2026 payroll tax rates, and for state minimums see the 2026 minimum wage by state table.
Frequently asked questions
What is the SUTA wage base for 2026?
What SUTA rate does a new employer pay in 2026?
Which state has the highest SUTA cost per employee?
Do employees pay SUTA?
How long do I pay the new employer SUTA rate?
Why did my SUTA rate go up after switching payroll providers?
When will 2027 SUTA rates be published?
Sources (11)
- US Department of Labor, ETA: Significant Provisions of State UI Laws, July 2026 (checked Oct 16, 2026)
- US Department of Labor, ETA: State UI laws index (checked Oct 16, 2026)
- California EDD: Rates and withholding (checked Oct 16, 2026)
- Texas Workforce Commission: Unemployment tax rates (checked Oct 16, 2026)
- Florida Department of Revenue: Reemployment tax rate information (checked Oct 16, 2026)
- New York State DOL: Unemployment insurance rate information (checked Oct 16, 2026)
- Washington ESD: Employer tax rates (checked Oct 16, 2026)
- Pennsylvania DLI: UC tax yearly highlights (checked Oct 16, 2026)
- Illinois IDES: EA-50 (2026) (checked Oct 16, 2026)
- New Jersey DOL: Employer rate information (checked Oct 16, 2026)
- Hacker News: Discussion of a SUTA rate increase after a payroll switch (Aug 17, 2026; checked Oct 16, 2026)
This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.