SUTA Wage Bases

Learn more about unemployment wage bases for your state.

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What is SUTA?

State unemployment tax assessment (SUTA) is based on a percentage of the taxable wages an employer pays. 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.

How FUTA Affects SUTA

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.

Requirements for Employers

Each state requires employers to submit quarterly contribution and wage reports containing some or all of the following information:

  • Total wages paid
  • Taxable wages paid
  • Nontaxable wages paid
  • Number of employees each month
  • Gross wages for each employee
  • Taxable/nontaxable wages breakdown for each employee
  • Number of weeks worked by each employee

SUTA WAGE BASES 2018-2021

We’ve compiled a list of states’ wage bases since 2018 in the table below. Be sure to bookmark this page to make year-end processing that much easier.

States that have increased their wage base for 2021 are listed in bold and states with wage base decreases are in bold italic.

2021 STATE WAGE BASES
Updated 09/30/20
2020 STATE WAGE BASES 2019 STATE WAGE BASES 2018 STATE WAGE BASES
Alabama: * Alabama: $8,000 Alabama: $8,000 Alabama: $8,000
Alaska: * Alaska: $41,500 Alaska: $39,900 Alaska: $39,500
Arizona: * Arizona: $7,000 Arizona: $7,000 Arizona: $7,000
Arkansas: * Arkansas: $7,000 Arkansas: $10,000 Arkansas: $10,000
California: * California: $7,000 California: $7,000 California: $7,000
Colorado: * Colorado: $13,600 Colorado: $13,600 Colorado: $13,100
Connecticut: * Connecticut: $15,000 Connecticut: $15,000 Connecticut: $15,000
Delaware: * Delaware: $16,500 Delaware: $16,500 Delaware: $16,500
District of Columbia: * District of Columbia: $9,000 District of Columbia: $9,000 District of Columbia: $9,000
Florida: * Florida: $7,000 Florida: $7,000 Florida: $7,000
Georgia: * Georgia: $9,500 Georgia: $9,500 Georgia: $9,500
Hawaii: *
Hawaii: $48,100 Hawaii: $46,900 Hawaii: $45,900
Idaho: * Idaho: $41,600 Idaho: $40,000 Idaho: $38,200
Illinois: * Illinois: $12,740 Illinois: $12,960 Illinois: $12,960
Indiana: * Indiana: $9,500 Indiana: $9,500 Indiana: $9,500
Iowa: $32,400 Iowa: $31,600 Iowa: $30,600 Iowa: $29,900
Kansas: * Kansas: $14,000 Kansas: $14,000 Kansas: $14,000
Kentucky: * Kentucky: $10,800 Kentucky: $10,500 Kentucky: $10,200
2021 STATE WAGE BASES
Updated 10/14/20
2020 STATE WAGE BASES 2019 STATE WAGE BASES 2018 STATE WAGE BASES
Maine: * Maine: $12,000 Maine: $12,000 Maine: $12,000
Maryland: * Maryland: $8,500 Maryland: $8,500 Maryland: $8,500
Massachusetts: * Massachusetts: $15,000 Massachusetts: $15,000 Massachusetts: $15,000
Michigan¹: * Michigan: $9,000 Michigan: $9,000 Michigan: $9,000; $9,500
Minnesota: * Minnesota: $35,000 Minnesota: $34,000 Minnesota: $32,000
Mississippi: * Mississippi: $14,000 Mississippi: $14,000 Mississippi: $14,000
Missouri: $11,000 Missouri: $11,500 Missouri: $12,000 Missouri: $12,500
Montana: $35,300 Montana: $34,100 Montana: $33,000 Montana: $32,000
Nebraska: * Nebraska: $9,000; $24,000² Nebraska: $9,000 Nebraska: $9,000
Nevada: $33,400 Nevada: $32,500 Nevada: $31,200 Nevada: $30,500
New Hampshire: * New Hampshire: $14,000 New Hampshire: $14,000 New Hampshire: $14,000
New Jersey: $36,200 New Jersey: $35,300 New Jersey: $34,300 New Jersey: $33,700
New Mexico: * New Mexico: $25,800 New Mexico: $24,800 New Mexico: $24,200
New York:* New York: $11,600 New York: $11,400 New York: $11,100
North Carolina: * North Carolina: $25,200 North Carolina: $24,300 North Carolina: $23,500
North Dakota: * North Dakota: $37,900 North Dakota: $36,400 North Dakota: $35,500
2021 STATE WAGE BASES
Updated 09/30/20
2020 STATE WAGE BASES 2019 STATE WAGE BASES 2018 STATE WAGE BASES
Ohio: * Ohio: $9,000 Ohio: $9,500 Ohio: $9,000
Oklahoma: $24,000 Oklahoma: $18,700 Oklahoma: $18,100 Oklahoma: $17,600
Oregon: * Oregon: $42,100 Oregon: $40,600 Oregon: $39,300
Pennsylvania: * Pennsylvania: $10,000 Pennsylvania: $10,000 Pennsylvania: $10,000
Puerto Rico: * Puerto Rico: $7,000 Puerto Rico: $7,000 Puerto Rico: $7,000
Rhode Island: * Rhode Island: $24,000; $25,500 Rhode Island: $23,600 Rhode Island: $23,000
South Carolina: * South Carolina: $14,000 South Carolina: $14,000 South Carolina: $14,000
South Dakota: * South Dakota: $15,000 South Dakota: $15,000 South Dakota: $15,000
Tennessee: * Tennessee: $7,000 Tennessee: $7,000 Tennessee: $7,000
Texas: * Texas: $9,000 Texas: $9,000 Texas: $9,000
Utah: * Utah: $36,600 Utah: $35,300 Utah: $34,300
Vermont: * Vermont: $16,100 Vermont: $15,600 Vermont: $17,600
Virgin Islands: * Virgin Islands: $26,500 Virgin Islands: $24,200 Virgin Islands: $23,500
Virginia: * Virginia: $8,000 Virginia: $8,000 Virginia: $8,000
Washington: * Washington: $52,700 Washington: $49,800 Washington: $47,300
West Virginia: * West Virginia: $12,000 West Virginia: $12,000 West Virginia: $12,000
Wisconsin: * Wisconsin: $14,000 Wisconsin: $14,000 Wisconsin: $14,000
Wyoming: $27,300 Wyoming: $26,400 Wyoming: $25,500 Wyoming: $25,700
* Wages to be announced.

¹ For each year when Michigan’s unemployment trust fund balance was sufficiently high during the previous year, Michigan employers not delinquent in paying unemployment-related amounts are assigned a reduced taxable wage base.

² Experienced Nebraska and Rhode Island employers that are assessed the maximum unemployment tax rate are assigned a higher wage base.

How APS can help

Here’s how APS’ system helps simplify SUTA management:

  • Our payroll tax compliance experts handle all of the paperwork and filings for SUTA, keeping you in compliance.
  • Preparation of your quarterly SUTA tax forms and filings.
  • System update of the SUTA wage base for your company once you provide your new wage base information.
  • Accurate calculations for SUTA payments.

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