SUTA wage base 2026 and 2027 by state
The state unemployment (SUTA) taxable wage base in all 50 states and DC for 2026 and 2027, with a calculator for your state unemployment and FUTA tax.
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SUTA wage base in every state, 2026 and 2027
The state unemployment tax (SUTA) wage base is the most of each employee’s pay that state unemployment tax applies to in a calendar year. Once an employee’s wages pass it, you stop paying state unemployment tax on them until 1 January. Federal law requires every state’s base to be at least the $7,000 FUTA wage base; most are higher.
| State | 2026 | 2027 |
|---|---|---|
| Alabama | $8,000 | $8,000 (fixed by state law) |
| Alaska Employees also pay 0.5% of wages up to the wage base. | $54,200 | Not announced yet |
| Arizona | $8,000 | $8,000 (fixed by state law) |
| Arkansas | $7,000 | Not announced yet |
| California | $7,000 | $7,000 (fixed by state law) |
| Colorado | $30,600 | $32,100 (up $1,500) |
| Connecticut Adjusted every year since 2025. | $27,000 | Not announced yet |
| Delaware | $14,500 | $16,500 (up $2,000) |
| District of Columbia | $9,000 | $9,000 (fixed by state law) |
| Florida | $7,000 | $7,000 (fixed by state law) |
| Georgia | $9,500 | $9,500 (fixed by state law) |
| Hawaii | $64,500 | Not announced yet |
| Idaho | $58,300 | Not announced yet |
| Illinois | $14,250 | $14,592 (up $342) |
| Indiana | $9,500 | $9,500 (fixed by state law) |
| Iowa Cut from $39,500 in 2025. | $20,400 | $21,100 (up $700) |
| Kansas | $15,100 | Not announced yet |
| Kentucky | $12,000 | $12,000 (fixed by state law) |
| Louisiana | $7,000 | Not announced yet |
| Maine | $12,000 | $12,000 (fixed by state law) |
| Maryland | $8,500 | $8,500 (fixed by state law) |
| Massachusetts | $15,000 | $15,000 (fixed by state law) |
| Michigan $9,500 for employers who are behind on unemployment tax. | $9,000 | Not announced yet |
| Minnesota | $44,000 | Not announced yet |
| Mississippi | $14,000 | $14,000 (fixed by state law) |
| Missouri | $9,000 | Not announced yet |
| Montana | $47,300 | Not announced yet |
| Nebraska $24,000 for employers in the highest rate category. | $9,000 | $9,000 (fixed by state law) |
| Nevada | $43,700 | $45,400 (up $1,700) |
| New Hampshire | $14,000 | $14,000 (fixed by state law) |
| New Jersey The 2027 figure is proposed and becomes final when the state adopts the rule. | $44,800 | $46,400 (up $1,600) |
| New Mexico | $34,800 | Not announced yet |
| New York Rose from $12,800 in 2025. | $17,600 | Not announced yet |
| North Carolina | $34,200 | Not announced yet |
| North Dakota | $46,600 | Not announced yet |
| Ohio | $9,000 | $9,000 (fixed by state law) |
| Oklahoma | $25,000 | $24,400 (down $600) |
| Oregon | $56,700 | Not announced yet |
| Pennsylvania Employees also pay 0.07% of all wages. | $10,000 | $10,000 |
| Rhode Island $32,300 in 2026 for employers in the highest rate group. | $30,800 | Not announced yet |
| South Carolina | $14,000 | $14,000 (fixed by state law) |
| South Dakota | $15,000 | $15,000 (fixed by state law) |
| Tennessee | $7,000 | Not announced yet |
| Texas | $9,000 | $9,000 (fixed by state law) |
| Utah | $50,700 | Not announced yet |
| Vermont | $15,400 | Not announced yet |
| Virginia | $8,000 | $8,000 (fixed by state law) |
| Washington The highest wage base in the country. | $78,200 | $82,000 (up $3,800) |
| West Virginia | $9,500 | $9,500 (fixed by state law) |
| Wisconsin | $14,000 | $14,000 |
| Wyoming | $33,800 | $34,900 (up $1,100) |
Checked 12 November 2026. States that index their wage base usually announce the new figure between October and December; this table is updated as they do.
What changes in 2027
- Washington keeps the highest wage base in the country, rising from $78,200 to $82,000.
- Colorado rises to $32,100, Delaware to $16,500, Illinois to $14,592, Iowa to $21,100, Nevada to $45,400 and Wyoming to $34,900.
- New Jersey has proposed $46,400, up from $44,800.
- Oklahoma falls from $25,000 to $24,400.
- Pennsylvania and Wisconsin stay at $10,000 and $14,000.
- About 20 states set their wage base in law, so it stays the same unless the law changes. The rest, including Alaska, Hawaii, Idaho, Minnesota, New York, North Carolina, Oregon and Utah, usually announce theirs between October and December.
How to work out SUTA tax
Multiply each employee’s wages, up to the wage base, by your state unemployment tax rate. Your rate is on the notice your state sends each year, usually in December; it depends on how many former employees have claimed unemployment benefits and on the state fund’s balance. New employers get a standard rate, often between 1% and 3.5%.
- Washington, 2027: an employee paid $90,000 at a 1.5% rate costs $82,000 × 1.5% = $1,230.
- Texas, 2027: the same employee at 2.7% costs $9,000 × 2.7% = $243.
- California: with a $7,000 base, even the top 6.2% rate costs at most $434 per employee.
Alaska, New Jersey and Pennsylvania also take a small unemployment contribution from employees’ pay. If an employee moves to your business from another employer during the year, most states let you count wages the other employer paid towards the wage base only if you took over that business.
SUTA and FUTA together
Paying your state unemployment tax on time earns a 5.4% credit against the 6% federal FUTA tax, which brings FUTA down to 0.6% on the first $7,000. The calculator above works out both. The FUTA tax calculator page explains the federal side, including California’s 1.5% credit reduction for 2026.
Sources: U.S. Department of Labor, Significant Provisions of State Unemployment Insurance Laws (January 2026); state workforce agency announcements for 2027. Check the figure for your state with its workforce agency before you file.
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