Unemployment insurance tax rate and wage base updates listed below have been announced. Nonprofit, governmental, and tribal entities should examine what these changes could mean for their budget. While these changes and requirements bind for-profit entities, nonprofit, governmental, and tribal entities have options.
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Note: Nonprofit, governmental, and tribal entities are exempt from FUTA (Federal Unemployment Tax Act).
Click here for 2023 SUTA cost factors.
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Alabama
SUTA rates range from 0.20% to 5.40% in 2024. The taxable wage base remains $8,000 in 2024 and 2025.
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Alaska
SUTA rates range from 1% to 5.4%. The taxable wage base increased from $47,100 to $49,700 in 2024 and is estimated to increase to $52,300 in 2025. The employee contribution rate decreased from 0.51% to 0.50%.
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Arizona
SUTA rates range from 0.05% to 14.03%. The taxable wage base will remain $8,000 for 2024 and 2025.
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Arkansas
SUTA rates range from 0.225% to 10.125% for experienced employers. The 2024 new employer rate is 1.9%. The administration assessment (formerly stabilization tax) is 0.125% from January – June, then 0.1% from July-December. The taxable wage base remains $7,000.
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California
In 2024 and 2025, SUTA rates range from 1.5% to 5.9% for positive-balance employers and 6.2% for all negative-balance employers. New employers pay 3.4% in 2024 and will pay the same rate in 2025. Positive-balance employers also pay a 0.1% extra Employment Training Tax. Voluntary contributions are not permitted in 2024 or 2025. The taxable wage base remains $7,000 in 2024 and 2025.
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Colorado
SUTA rates range from 0.81% to 12.34%. A Solvent Rate is included in all rates, resulting in higher rates than last year. The 2024 wage base increased from $20,400 to $23,800 and is estimated to increase to $27,200 in 2025 and $30,600 in 2026. A claimant’s maximum weekly benefit increased from $781 to $809 for new claims filed on or after July 7, 2024.
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Connecticut
Wage base increased to $25,000 (up from $15,000 in 2023); tax rates range from 0.1% – 10.0% (max rate increased from 5.4% in 2023). A claimant’s maximum weekly benefit range increased from $703-$778 to $721-$796.
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Delaware
Tax rates range from 0.1% to 5.6%. The rate for new employers remains at 1.2%. Tax rates include an additional supplemental assessment of 0.2%. The taxable wage base remains $10,500 in 2024 but will increase to $12,500 in 2025.
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D.C.
SUTA rates range from 2.10% to 7.60%. Taxable wage base remains $9,000.
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Florida
SUTA rates range from 0% to 5.4% for most employers. The taxable wage base will remains at $7,000 in 2024 and 2025.
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Georgia
SUTA rates range from 0.04% to 8.10%, with a 0.06% administration assessment tax reinstated from 2024 – 2026. The taxable wage base remains $9,500 in 2024 and 2025.
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Hawaii
Hawaii enacted an Unemployment Insurance Technology Special Fund Tax of 0.01% for all employers. SUTA rates now range from 0.21% to 5.8%. The taxable wage base increased from $56,700 to $59,100 in 2024 and is estimated to increase to $61,500 in 2025. The maximum weekly benefit increased from $763 to $796.
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Idaho
SUTA rates range from 0.281% to 5.4%. The new employer rate is 1.0%. The taxable wage base increased from $49,900 to $53,500 in 2024 and is estimated to increase to $57,100 in 2025. The maximum weekly benefit increased from $532 to $568.
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Illinois
SUTA rates range from 0.85% to 8.65%. The taxable wage base increased from $13,271 to $13,590 in 2024 and is estimated to increase to $13,909 in 2025. The maximum weekly benefit range increased from $578-$790 to $593-$808.
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Indiana
Unemployment tax rates range from 0.50% to 7.40% through 2025; the taxable wage base remains at $9,500 in 2024 and 2024.
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Iowa
SUTA rates range from 0.281% to 5.4%. The minimum weekly benefit amount range a claimant can collect increased from $82-$99 to $86-$105. Iowa’s taxable wage base will be $39,500 for 2025 (up from $38,200 for 2024). The minimum weekly benefits range increased from $86-$105 to $90-$108, while the maximum weekly benefits range increased from $582-$714 to $602-$739 for new claims filed on or after July 1, 2024.
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Kansas
SUTA rates range from 0.16% to 6.00% in 2024. They are expected to range from 0% to 8.35% in 2025. The taxable wage base remains $14,000 for 2024 and 2025. Starting in 2026, the wage base will be adjusted annually as a percentage of the statewide average annual wage through 2030. For new claims filed on or after July 1, 2024, a claimant’s minimum weekly benefit increased from $147 to $153. The maximum weekly benefit amount also increased from $589 to $612.
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Kentucky
SUTA rates range from 0.3% to 9.0%. The wage base increased from $11,100 to $11,400 in 2024 and is estimated to increase to $11,700 in 2025. A claimant’s maximum weekly benefit increased from $665 to $694 for new claims filed on or after July 7, 2024.
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Louisiana
SUTA tax rates range from 0.09% to 6.2%. The taxable wage base remains at $7,700.
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Maine
SUTA rates range from 0.28% to 6.03%. Rates include a 0.13% competitive-skills scholarship fund assessment and a 0.15% administrative fund assessment. The taxable wage base remains at $12,000 for 2024 and 2025. For new claims filed on or after June 1, 2024, the minimum weekly benefit amount range increased from $94-$164 to $104-$182, while the maximum weekly benefit amount range increased from $538-$941 to $595-$1,041.
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Maryland
SUTA rates range from 0.3% to 7.5%. The taxable wage base remains at $8,500 for 2024 and 2025.
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Massachusetts
SUTA rates range from 1.079% to 15.665%, an increase from 2023. The taxable wage base remains at $15,000 in 2024 and 2025. The maximum weekly benefit was adjusted from $1,033 to $1,051 for new claims filed on or after October 6, 2024.
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Michigan
SUTA rates range from 0.06% to 10.3%. The taxable wage base remains at $9,500.
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Minnesota
SUTA rates range from 0.20% to 9.10% and include a 0.1% Workforce Enhancement Fee. The taxable wage base increased from $40,000 to $42,000 in 2024 and is estimated to increase to $44,000 in 2025. The maximum weekly benefit increased from $890 to $914 for new claims filed on or after October 27, 2024.
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Mississippi
SUTA rates range from 0.2% to 5.6%. In 2024 and 2025, the taxable wage base will remain at $14,000.
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Missouri
SUTA rates range from 0% to 6.75% in 2024 and 2025. The taxable wage base decreased to $10,000 in 2024 and is set to decrease again to $9,500 in 2025.
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Montana
SUTA rates range from 0.13% to 6.30%. The taxable wage base increased from $40,500 to $43,000 in 2024 and is estimated to increase to $45,500 in 2025. A claimant’s minimum weekly benefit increased from $169 to $217, while the maximum weekly benefit increased from $698 to $732 for new claims filed on or after July 1, 2024.
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Nebraska
SUTA rates range from 0% to 5.40% in 2024. Taxable wage base range remains between $9,000 – $24,000 for 2024 and 2025. The maximum weekly benefit increased from $514 to $546.
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Nevada
SUTA rates range from 0.3% to 5.4%. The taxable wage base increased from $40,100 to $40,600 in 2024 and will increase to $41,800 in 2025. A claimant’s maximum weekly benefit increased from $585 to $604, for new claims filed on or after July 7, 2024.
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New Hampshire
SUTA rates range from 0.1% to 1.7% for positive-rated employers. Tax rates for negative-rated employers range from 3.3% to 7.5%. The new employer rate is set at 1.7%. The taxable wage base remains at $14,000 in 2024 and 2025.
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New Jersey
New Jersey FY 2025 SUTA rates will range from 1.200% to 7.000% from January to June 2024 and 0.600% to 6.400% from July to Dec. The taxable wage base increased from $41,100 to $42,300 in 2024 and is scheduled to increase to $43,300 in calendar year 2025. The maximum weekly benefit increased from $830 to $854.
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New Mexico
SUTA rates range from 0.33% to 6.40%. The taxable wage base increased from $30,100 to $31,700 in 2024 and is estimated to increase to $33,300 in 2025. The minimum weekly benefit increased from $96 to $107, while the maximum weekly benefit increased from $514 to $577.
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New York
SUTA rates range from 2.1% to 9.9%. The taxable wage base increased from $12,300 to $12,50 in 2024, is scheduled to increase to $12,800 in 2025, and will increase again in 2026.
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North Carolina
SUTA rates range from 0.06% to 5.76%. The taxable wage base increased from $29,600 to $31,400 in 2024 and is estimated to increase to $33,200 in 2025.
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North Dakota
SUTA rates range from 0.08% to 9.68%. The taxable wage base increased from $40,800 to $43,800 in 2024 and is estimated to increase to $46,800 in 2025. A claimant’s maximum weekly benefit increased from $748 to $786 for new claims filed on or after July 1, 2024.
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Ohio
Ohio SUTA rates increased in 2024, ranging from 0.9% to 10.6%, including a mutualized rate of 0.5% for experienced employers. The taxable wage base remains at $9,000 for 2024 and 2025. The maximum weekly benefit range increased from $561-$757 to $583-$787.
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Oklahoma
SUTA rates range from 0.3% to 9.2%, and the taxable wage base increased from $25,700 to $27,000 in 2024 and will increase to $28,200 in 2025. The maximum weekly benefit increased from $493 to $519.
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Oregon
SUTA rates range from 0.9% to 5.4%. The taxable wage base increased from $50,900 to $52,800 in 2024 and is estimated to increase to $54,700 in 2025. For new claims filed on or after June 30, 2024, the minimum weekly benefit increased from $190 to $196. The maximum weekly benefit amount also increased from $812 to $836.
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Pennsylvania
SUTA rates range from 1.1419% to 10.3734%, with the Additional Contributions Factor increasing from 0.50% to 0.60% and the Surcharge Adjustment multiplier increasing from 5.40% to 9.20% in 2024. The SUTA rate range will remain the same in 2025. The employee rate increased from 0.06% to 0.07% in 2024 and will remain at 0.07% for 2025. The taxable wage base remains at $10,000 in 2024 and 2025.
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Puerto Rico
SUTA rates range from 2.5% to 5.4%, an increase from 2023. The unemployment wage base remains $7,000.
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Rhode Island
SUTA rates range from 1.1% to 9.7%, including a 0.21% job development assessment. The taxable wage base range increased from $28,200-$29,700 to $29,200-$30,700 in 2024 and is estimated to increase to $30,200-$31,700 in 2025. A claimant’s maximum weekly benefit range increased from $705-$723 to $881-$903 for new claims filed on or after July 7, 2024.
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South Carolina
SUTA rates range from 0.06% to 5.46% and include a 0.06% contingency assessment. The taxable wage base remains at $14,000 for 2024 and 2025.
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South Dakota
SUTA rates range from 0% to 9.35%. The taxable wage base remains at $15,000 for 2024 and 2025. A claimant’s maximum weekly benefit increased from $514 to $532 for claims filed on or after July 1, 2024.
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Tennessee
SUTA rates range from 0.01% to 10% in 2024. The taxable wage base remains $7,000.
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Texas
SUTA rates range from 0.25% to 6.25%. A claimant’s minimum weekly benefit increased from $73 to $74, while the maximum weekly benefit also increased from $577 to $591 for claims filed on or after October 6, 2024. The taxable wage base remains at $9,000 for 2024 and 2025.
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Utah
SUTA rates range from 0.3% to 7.3%. The taxable wage base increased from $44,800 to $47,000 in 2024 and is estimated to increase to $49,200 in 2025. The minimum weekly benefit increased from $28 to $44, while the maximum weekly benefit increased from $712 to $746.
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Vermont
Tax rates range from 0.40% to 5.40% in 2024 and 2025. The taxable wage base increased from $13,500 to $14,300 in 2024 and will increase to $14,800 in 2025. A claimant’s maximum weekly benefit increased from $705 to $729 on claims filed on or after July 8, 2024.
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Virginia
SUTA rates range from 0.10% to 6.20%. The taxable wage base remains at $8,000 for 2024 and 2025.
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Washington
SUTA rates range from 1.25% to 8.15%. The taxable wage base increased from $67,600 to $68,500 in 2024 and is scheduled to increase to $72,800 in 2025. For claims filed on or after July 7, 2024, the minimum weekly benefit increased from $323 to $342. The maximum weekly benefit amount also increased from $1,019 to $1,079.
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Washington, D.C.
SUTA rates range from 2.1% to 7.6%. The taxable wage base remains at $9,000 in 2024 and 2025.
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West Virginia
SUTA rates range from 1.50% to 8.50%. The taxable wage base increased from $9,000 to $9,521 in 2024 and is estimated to increase to $10,042 in 2025. A claimant’s maximum weekly benefit increased from $631 to $662.
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Wisconsin
The taxable wage base remains at $14,000, while SUTA rates range from 0%-4.3% for positive-rated employers and 6.4%-12% for negative-rated employers in 2024 and 2025.
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Wyoming
SUTA rates range from 0.00% to 8.50%. The taxable wage base increased from $29,100 to $30,900 in 2024 and is scheduled to increase to $32,400 in 2025. For new claims filed on or after July 7, 2024, the minimum weekly benefit increased from $43 to $45. The maximum weekly benefit amount also increased from $595 to $624.
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We’ve been a member of First Nonprofit’s Unemployment Savings Program since 2011 and highly recommend joining. The program is terrific and allows us to earn interest on our own funds while still meeting the state’s requirements on unemployment payments. In addition, the staff are great and always helpful sorting out any questions we may have. Thank you all!
CCSCT was approached by First NonProfit to discuss its Unemployment Savings Program and ways the program could significantly reduce the amount of unemployment taxes we were paying. At the time, our agency was paying approximately $80,000 per year. First NonProfit conducted an analysis to determine if making the switch would be in our best interest, and it clearly was based on our circumstances. The first year on the program, CCSCT saw a 70% reduction in its unemployment costs and each year, continues to experience further reductions as a result of having minimal claims. Some additional benefits of the program including having a fixed annual cost, an interest-baring reserve account, professional unemployment claims management and representation at all unemployment hearings. This has been one of the best decisions we have made.
We first started using First Nonprofit’s Unemployment Savings Program when we were a small startup nonprofit. We didn’t have an HR department and needed expertise in the event that an unemployment claim was made. We knew we were eligible to be a reimbursing employer, but weren’t sure how to navigate that process. They made it easy to set things up, plan for, and then manage claims when they came at a very reasonable cost. The amount of time and stress they’ve saved us dealing with all this has been worth way more than the cost. We’ve now grown to a large nonprofit and do have an HR department but have no plans to stop using their services. I highly recommend them to every nonprofit I come into contact with!
Throughout our membership in the Unemployment Savings Program, First Nonprofit understood our demands, community dynamics, and the importance of seamless services; that allowed us to serve our constituents better.
Because INCS advocates for the operating conditions that allow charter public schools to provide high quality public education, partnering with First Nonprofit was an easy decision. First Nonprofit’s unemployment programs provide our member schools two operating elements crucial to their ability to provide high quality public education: savings and budget certainty. Capable, committed teachers are the key to student success. By participating in the unemployment insurance savings plan, charter public schools gain peace of mind and are able to invest more money in their teachers.
It has been our sincere pleasure to maintain a strong, vibrant business partnership with First Nonprofit. We greatly admire their strong industry knowledge, technical expertise, constant professionalism, knowledgeable and dedicated staff. They are always extremely responsive, personable and provide us with the necessary guidance and recommendations on a numerous variety of employment scenarios.
NYCON members who use First Nonprofit’s programs enjoy enduring savings and improved efficiency. Our association knows that success, because from the beginning, we achieved the same great benefits. Great savings, seamless technology, and responsive service. NYCON highly recommends First Nonprofit’s remarkable unemployment solutions.
Visually Impaired Preschool Services has been a client of First Non-Profit since it was first offered as a benefit of VisionServe Alliance. We completed a thorough evaluation of cash savings to our agency before taking advantage of this wonderful benefit and it has been a very wise decision. Our experience with the processes from accounting to claims have been professional, expeditious and easy.