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2026 New Employer Rates and SUI Wage Base Limits
Explore the new employer rates and wage base limits for 2026 across all states.
Happy New Year! With good tidings come new rates and wage base limits. Here's a look at the 2026 new employer rates and taxable wage base limits provided by each state.
Not quite sure why this is important? New employer rates are assigned to employers when they first become liable to pay state unemployment taxes for a given state. This rate is determined by the state's unemployment system and may differ based on factors such as an employer's industry. So, it makes it easier for you to know the rate that will most likely be assigned to one of your companies. And, it may be helpful to double check their rates if their a new employer in the state.
* Note: As best practice, please always confirm with the state agency to verify an employer's assigned unemployment rate. Some states release unemployment tax rates mid year, this information will be updated once available.
The following table provides the 2026 new employer rates and annual taxable wage base limit by state as of 12/29/2025.
NEW EMPLOYER RATES & TAXABLE WAGE BASE LIMITS · AS OF 2026
| State | New Employer Unemployment Rate | Wage Base Limit |
|---|---|---|
| Alabama | 2.70% | $8,000 |
| Alaska | 1.00% | $54,200 |
| Arizona | 2.00% | $8,000 |
| Arkansas | 2.00% | $7,000 |
| California | 3.40% | $7,000 |
| Colorado | 3.05% (1.53% Base Rate + 0.17% Support Rate + 1.35% Surcharge Rate) | $30,600 |
| Connecticut | 1.90% | $27,000 |
| Delaware | 1.00% | $14,500 |
| District of Columbia | TBD | $9,000 |
| Florida | 2.70% | $7,000 |
| Georgia | 2.70% | $9,500 |
| Hawaii | 2.40% | $64,500 |
| Idaho | 1.00% | $58,300 |
| Illinois | 3.35% | $14,250 |
| Indiana | 2.50% | $9,500 |
| Iowa | 1.00% | $20,400 |
| Kansas | 1.75% | $15,100 |
| Kentucky | 2.70% | $12,000 |
| Louisiana | Varies by industry, ranging from 0.09% to 6.2% | $7,000 |
| Maine | 2.54% | $12,000 |
| Maryland | 2.60% | $8,500 |
| Massachusetts | 2.42% | $15,000 |
| Michigan | 2.70% | $9,000 |
| Minnesota | Varies by industry, ranging from 1.0% to 8.9%, plus an additional 0.4% base tax rate | $44,000 |
| Mississippi | 1.00% | $14,000 |
| Missouri | 2.376% | $9,000 |
| Montana | Varies by industry, ranging from 1.0% to 2.0% | $47,300 |
| Nebraska | 1.25% | Varies by category, $9,000–$24,000 |
| Nevada | 2.95% | $43,700 |
| New Hampshire | 1.70% | $14,000 |
| New Jersey | 2.80% | $44,800 |
| New Mexico | Varies by industry, ranging from 1.0% to 1.19% | $30,600 |
| New York | 4.1% (3.4% Base Rate + 0.075% Re-employment Service Fund) | $17,600 |
| North Carolina | 1.00% | $34,200 |
| North Dakota | 1.00% | $46,600 |
| Ohio | 2.85% | $9,000 |
| Oklahoma | 1.50% | $25,000 |
| Oregon | 2.40% | $56,700 |
| Pennsylvania | 3.822% | $10,000 |
| Rhode Island | 1.21% | $30,800 |
| South Carolina | 1.06% (1% Base Rate + 0.06% Contingency Assessment) | $14,000 |
| South Dakota | 1.20% | $15,000 |
| Tennessee | 2.70% | $9,000 |
| Texas | 2.70% | $9,000 |
| Utah | 1.10% | $50,700 |
| Vermont | 1.00% | $15,400 |
| Virginia | 2.50% | $8,000 |
| Washington | Varies by industry, ranging from 1.25% to 8.15% | $78,200 |
| West Virginia | 2.70% | $9,500 |
| Wisconsin | 3.05% | $14,000 |
| Wyoming | 1.69% | $33,800 |