Unemployment insurance tax rate and wage base updates listed below have been announced. Nonprofit, governmental, and tribal entities should take a closer look at what these changes could mean for their budget. While for-profit entities are bound by these changes and requirements, 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
Taxable wage base remains $8,000.
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Alaska
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Arizona
Taxable wage base remains $8,000.
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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
SUTA rates range from 1.5% to 5.9% for positive-balance employers and 6.2% for all negative-balance employers in 2024. New employers pay 3.4% in 2024. Positive-balance employers also pay a 0.1% extra Employment Training Tax. Voluntary contributions are not permitted in 2024. The taxable wage base remains $7,000.
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Colorado
Wage base increases from $20,400 to $23,800, then $27,200 in 2025, and $30,600 in 2026. The maximum weekly benefit amount a claimant can collect increased from $742 to $781.
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Connecticut
Wage base increases 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).
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Delaware
Tax rates continue to range from 0.3% to 5.6%. The rate for new employers remains at 1.2%. Tax rates include an additional supplemental assessment of 0.2%.
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D.C.
Taxable wage base remains $7,000.
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Florida
Taxable wage base remains $7,000.
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Georgia
0.06% administration assessment tax reinstated from 2024 – 2026; taxable wage base remains $9,500.
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Hawaii
Enacted an Unemployment Insurance Technology Special Fund Tax of 0.01% for all employers.
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Idaho
SUTA rates range from 0.352% to 5.4%. The new employer rate increased from 1% in 2023 to 1.231%.
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Illinois
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Indiana
Unemployment tax rates range from 0.50% to 7.40% through 2025; the taxable wage base remains $9,500.
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Iowa
SUTA rates range from 0.00% to 7.00%, and the taxable wage base increases from $36,100 to $38,200. The minimum weekly benefit amount range a claimant can collect increases from $82-$99 to $86-$105. The maximum weekly benefit range increases from $551-$676 to $582-$714.
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Kansas
Taxable wage base remains $14,000. The minimum weekly benefit amount a claimant can collect increases from $140 to $147. The maximum weekly benefit amount also increases from $560 to $589.
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Kentucky
The maximum weekly benefit amount a claimant can collect increases from $626 to $665.
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Louisiana
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Maine
Taxable wage base remains $12,000.
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Maryland
Taxable wage base remains $8,500.
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Massachusetts
Taxable wage base remains $15,000.
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Michigan
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Minnesota
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Mississippi
Taxable wage base remains $14,000.
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Missouri
SUTA rates range from 0% to 6.75%. The taxable wage base decreases to $10,000.
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Montana
The maximum weekly benefit amount a claimant can collect increases from $657 to $698. The taxable wage base increases from $40,500 to $43,500.
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Nebraska
Taxable wage base range remains $9,000 – $24,000.
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Nevada
Taxable wage base increases from $40,100 to $40,600. The maximum weekly benefit amount a claimant can collect increases from $562 to $585.
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New Hampshire
Taxable wage base remains $14,000.
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New Jersey
New Jersey FY 2024 SUTA rates range from 1.200% to 7.000%. The taxable wage base increases from $41,100 to $42,300 in 2024.
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New Mexico
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New York
The taxable wage base increases from $12,300 to $12,500 and is scheduled to increase every year through 2026.
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North Carolina
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North Dakota
The maximum weekly benefit amount a claimant can collect increases from $673 to $748.
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Ohio
Taxable wage base remains $9,000.
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Oklahoma
SUTA rates range from 0.3% to 9.2%, and the taxable wage base increases from $25,700 to $27,000 in 2024.
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Oregon
SUTA rates range from 0.9% to 5.4%. The minimum weekly benefit amount a claimant can collect increases from $183 to $190. The maximum weekly benefit amount also increases from $783 to $813.
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Pennsylvania
The taxable wage base remains $10,000.
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Puerto Rico
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Rhode Island
The maximum weekly benefit amount range a claimant can collect increases from $680-$850 to $705-$881.
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South Carolina
SUTA rates range from 0.06% to 5.46% and include a 0.06% contingency assessment. Taxable wage base remains $14,000.
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South Dakota
SUTA rates range from 0% to 8.8%. A 0.02% administrative fee is paid by any employer whose reserve ratio is less than 2.25%. An investment fee ranging from 0% to 0.53% is also paid (depending on the employer’s reserve ratio). The taxable wage base remains $15,000. The maximum weekly benefit amount a claimant can collect increases from $487 to $514.
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Tennessee
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Texas
Taxable wage base remains $9,000.
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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.
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Vermont
Tax rates range from 0.40% to 5.40%; the taxable wage base increases from $13,500 to $14,300 in 2024. The maximum weekly benefit amount a claimant can collect increases from $668 to $705.
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Virginia
Taxable wage base remains $8,000.
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Washington
Taxable wage base increases from $67,600 to $68,500. The minimum weekly benefit amount a claimant can collect increases from $295 to $323. The maximum weekly benefit amount also increases from $999 to $1,019.
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Washington, D.C.
Taxable wage base remains $9,000.
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West Virginia
The maximum weekly benefit amount a claimant can collect increases from $631 to $662.
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Wisconsin
The taxable wage base remains $14,000, while SUTA rate continue to range from 0%-4.3% for positive-rated employers and 6.4%-12% for negative-rated employers.
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Wyoming
The minimum weekly benefit amount a claimant can collect increases from $40 to $43. The maximum weekly benefit amount also increases from $560 to $595. The taxable wage base increases from $29,100 to $30,900.
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