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The Complete Payroll Blog

Table: 2016 and 2017 state UI wage bases

Posted by Complete Payroll | Jul 28, 2017 7:37:00 AM

Table- 2016 and 2017 state UI wage bases.png

State unemployment insurance taxes are based on a percentage of the taxable wages an employer pays.  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. 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.

Here's a table for the 2016 and 2016 state unemployment insurance wage base... 

State   2017 2016  Withholding Rates
AL  $8,000.00   $8,000.00  5%
AK*  $39,800.00   $39,700.00  No state tax
AZ  $7,000.00   $7,000.00  No special tax rate on supplemental wages
AR  $12,000.00   $12,000.00  6.90%
CA  $7,000.00   $7,000.00  6.6%, 10.23% on bonuses and options
CO*  $12,500.00   $12,200.00  4.63%
CT  $15,000.00   $15,000.00  (3)
DE  $18,500.00   $18,500.00  (3)
DC  $9,000.00   $9,000.00  (3)
FL  $7,000.00   $7,000.00  No state tax
GA  $9,500.00   $9,500.00  2% to 6% depending on employee's income
HI*  $44,000.00   $42,200.00  (3)
ID*  $37,800.00   $37,200.00  7.4% or add to regular wages
IL  $12,960.00   $12,960.00  3.75%
IN  $9,500.00   $9,500.00  3.23%
IA*  $29,300.00   $29,300.00  6%
KS  $14,000.00   $14,000.00  4.50%
KY  $10,200.00   $10,200.00  (3)
LA  $7,700.00   $7,700.00  (3)
ME  $12,000.00   $12,000.00  5%
MD  $8,500.00   $8,500.00  Rates vary by locality 
MA  $15,000.00   $15,000.00  (3)
MI(1)  $9,000.00   $9,000.00  4.25%
MN  $32,000.00   $31,000.00  6.25%
MS  $14,000.00   $14,000.00  (3)
MO  $1,300.00   $1,300.00  6% or add to regular wages
MT*  $31,400.00   $30,500.00  6% or add to regular wages
NE  $9,000.00   $9,000.00  5%
NV*  $29,500.00   $28,200.00  No state tax
NH  $14,000.00   $14,000.00  No state tax
NJ*  $33,500.00   $32,600.00  (3)
NM*  $24,300.00   $24,100.00  4.90%
NY*  $10,900.00   $10,700.00  9.62%
NC*  $23,100.00   $22,300.00  5.599% or add to regular wages
ND**  $35,100.00   $37,200.00  1.84% or add to regular wages
OH  $9,000.00   $9,000.00  3.50%
OK*  $17,700.00   $17,500.00  5.00%
OR*  $38,400.00   $36,900.00  9%
PA*  $9,750.00   $9,500.00  3.07%
PR  $7,000.00   $7,000.00  No special rate 
RI(2)  $22,400.00   $22,000.00  5.99%
SC  $14,000.00   $14,000.00  7%
SD  $1,500.00   $1,500.00  No state tax
TN  $8,000.00   $8,000.00  No state tax
TX  $9,000.00   $9,000.00  No state tax
UT*  $33,100.00   $32,200.00  (3)
VT*  $17,300.00   $16,800.00  6%;9.5% for payments over $1 million
VA  $8,000.00   $8,000.00  5.75%
VI*  $23,500.00   $23,000.00  N/A
WA*  $45,000.00   $44,000.00  No state tax
WV  $12,000.00   $12,000.00  3% to 6.5% based on annual wages 
WI  $14,000.00   $14,000.00  4% to 7.65% based on annual wages 
WY**  $22,400.00   $25,500.00  No state tax


Increase

** Decrease

(1) The taxable wage based for non-delinquent, contributing employers is $9,000 ($9,500 for delinquent and reimbursing employers).

(2) The 2017 taxable wage base for employers in the highest tax bracket is $23,900.

(3) Add to regular wages, compute tax on total, and subtract tax withheld from regular wage.

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Topics: Taxes, Insurance, Payroll

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