SUTA Wage Bases

Learn more about unemployment wage bases for your state.

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:

SUTA Wage Bases 2020-2022

We’ve compiled a list of states’ wage bases since 2020 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 2023 are listed in bold and states with wage base decreases are in bold italic.

2023 State Wage Bases
Updated 11/8/22
2022 State Wage Bases
2021 State Wage Bases
2020 State Wage Bases
Alabama: $8,000
Alabama: $8,000
Alabama: $8,000
Alabama: $8,000
Alaska: $46,800
Alaska: $45,200
Alaska: $43,600
Alaska: $41,500
Arizona: $8,000
Arizona: $7,000
Arizona: $7,000
Arizona: $7,000
Arkansas: $10,000
Arkansas: $10,000
Arkansas: $7,000
Arkansas: $10,000
California: $7,000
California: $7,000
California: $7,000
California: $7,000
Colorado: $20,400
Colorado: $17,000
Colorado: $13,600
Colorado: $13,600
Connecticut: $15,000
Connecticut: $15,000
Connecticut: $15,000
Connecticut: $15,000
Delaware: $14,500
Delaware: $14,500
Delaware: $14,500
Delaware: $14,500
District of Columbia: $9,000
District of Columbia: $9,000
District of Columbia: $9,000
District of Columbia: $9,000
Florida: $7,000
Florida: $7,000
Florida: $7,000
Florida: $7,000
Georgia: $9,500
Georgia: $9,500
Georgia: $9,500
Georgia: $9,500
Hawaii: $55,800
Hawaii: $51,600
Hawaii: $47,400
Hawaii: $48,100
Idaho: $50,000
Idaho: $46,500
Idaho: $43,000
Idaho: $41,600
Illinois: $12,960
Illinois: $12,960
Illinois: $12,960
Illinois: $12,740
Indiana: $9,500
Indiana: $9,500
Indiana: $9,500
Indiana: $9,500
Iowa: $36,100
Iowa: $34,800
Iowa: $32,400
Iowa: $31,600
Kansas: $14,000
Kansas: $14,000
Kansas: $14,000
Kansas: $14,000
Kentucky: $10,800
Kentucky: $10,800
Kentucky: $10,800
Kentucky: $10,800
Louisiana: $7,700
Louisiana: $7,700
Louisiana: $7,700
Louisiana: $7,700
2023 State Wage Bases
Updated 11/8/22
2022 State Wage Bases
2021 State Wage Bases
2020 State Wage Bases
Maine: $12,000
Maine: $12,000
Maine: $12,000
Maine: $12,000
Maryland: $8,500
Maryland: $8,500
Maryland: $8,500
Maryland: $8,500
Massachusetts: $15,000
Massachusetts: $15,000
Massachusetts: $15,000
Massachusetts: $15,000
Michigan¹: $9,500
Michigan¹: $9,500
Michigan: $9,000
Michigan: $9,000
Minnesota: $41,000
Minnesota: $38,000
Minnesota: $35,000
Minnesota: $35,000
Mississippi: $14,000
Mississippi: $14,000
Mississippi: $14,000
Mississippi: $14,000
Missouri: $10,500
Missouri: $11,000
Missouri: $11,000
Missouri: $11,500
Montana: $40,900
Montana: $38,100
Montana: $35,300
Montana: $34,100
Nebraska: $9,000; $24,000²
Nebraska: $9,000; $24,000²
Nebraska: $9,000; $24,000²
Nebraska: $9,000; $24,000²
Nevada: $40,100
Nevada: $36,600
Nevada: $33,400
Nevada: $32,500
New Hampshire: $14,000
New Hampshire: $14,000
New Hampshire: $14,000
New Hampshire: $14,000
New Jersey: $41,100
New Jersey: $39,800
New Jersey: $36,200
New Jersey: $35,300
New Mexico: $30,400
New Mexico: $28,700
New Mexico: $27,000
New Mexico: $25,800
New York: $12,300
New York: $12,000
New York: $11,800
New York: $11,600
North Carolina: $30,000
North Carolina: $28,000
North Carolina: $26,000
North Carolina: $25,200
North Dakota: $38,400
North Dakota: $38,400
North Dakota: $38,400
North Dakota: $37,900
2023 State Wage Bases
Updated 11/8/22
2022 State Wage Bases
2021 State Wage Bases
2020 State Wage Bases
Ohio: $9,000
Ohio: $9,000
Ohio: $9,000
Ohio: $9,000
Oklahoma: $25,700
Oklahoma: $24,800
Oklahoma: $24,000
Oklahoma: $18,700
Oregon: $51,600
Oregon: $47,700
Oregon: $43,800
Oregon: $42,100
Pennsylvania: $10,000
Pennsylvania: $10,000
Pennsylvania: $10,000
Pennsylvania: $10,000
Puerto Rico: $7,000
Puerto Rico: $7,000
Puerto Rico: $7,000
Puerto Rico: $7,000
Rhode Island: $24,600; $26,100²
Rhode Island: $24,600; $26,100²
Rhode Island: $24,600; $26,100²
Rhode Island: $24,000; $25,500²
South Carolina: $14,000
South Carolina: $14,000
South Carolina: $14,000
South Carolina: $14,000
South Dakota: $15,000
South Dakota: $15,000
South Dakota: $15,000
South Dakota: $15,000
Tennessee: $7,000
Tennessee: $7,000
Tennessee: $7,000
Tennessee: $7,000
Texas: $9,000
Texas: $9,000
Texas: $9,000
Texas: $9,000
Utah: $44,300
Utah: $41,600
Utah: $38,900
Utah: $36,600
Vermont: $13,500
Vermont: $15,100
Vermont: $14,100
Vermont: $16,100
Virgin Islands: $30,800
Virgin Islands: $30,800
Virgin Islands: $32,500
Virgin Islands: $26,500
Virginia: $8,000
Virginia: $8,000
Virginia: $8,000
Virginia: $8,000
Washington: $67,600
Washington: $62,500
Washington: $56,500
Washington: $52,700
West Virginia: $9,000
West Virginia: $9,000
West Virginia: $9,000
West Virginia: $9,000
Wisconsin: $14,000
Wisconsin: $14,000
Wisconsin: $14,000
Wisconsin: $14,000
Wyoming: $29,100
Wyoming: $27,700
Wyoming: $27,300
Wyoming: $26,400

* 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:

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