Note: Nonprofit, governmental, and tribal entities are exempt from FUTA (Federal Unemployment Tax Act).
Click here for 2025 cost factors.
Alabama
SUTA rates range from 0.20% to 5.40%. The Employment Security Assessment portion of 0.06% remains in effect. The 2026 taxable wage base remains $8,000.
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Alaska
2026 SUTA rates range from 1.00% to 5.40%. The taxable wage base increased from $51,700 to $54,200. The employee contribution rate remains 0.50%.
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Arizona
The taxable wage base remains at $8,000 in 2026.
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Arkansas
The 2026 taxable wage base is estimated to remain $7,000.
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California
2026 SUTA rates range from 1.5% to 6.2%. A 0.1% Employment Training Tax is also applied to employers with positive balances. The taxable wage base remains at $7,000 in 2026.
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Colorado
The wage base increased from $27,200 in 2025 to $30,600 in 2026.
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Connecticut
The 2026 taxable wage base increased from $26,100 in 2025 to $27,000 in 2026.
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Delaware
The taxable wage base increased from $12,500 in 2025 to $14,500 in 2026.
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Florida
SUTA rates range from 0.10% to 5.40%. The taxable wage base remains $7,000 in 2026.
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Georgia
The taxable wage base remains at $9,500 in 2026.
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Hawaii
The 2026 taxable wage base is estimated to increase to $64,900 (up from $62,000 in 2025).
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Idaho
2026 SUTA rates will range between 0.208% and 5.40%. The taxable wage base increased from $55,300 in 2025 to $58,300 in 2026.
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Illinois
The 2026 rates range from 0.75% to 7.05% . The taxable wage base increased from $13,916 in 2025 to $14,250 in 2026.
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Indiana
SUTA rates range from 0.50% to 9.40% The taxable wage base remains at $9,500 in 2026.
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Iowa
SUTA rates range from 0% to 5.40%. The taxable wage is $20,400 in 2026.
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Kansas
SUTA rates increased in 2026, ranging from 0% to 6.95%. The taxable wage base increased from $14,000 in 2025 to $15,100 in 2026. The wage base will be adjusted annually as a percentage of the statewide average annual wage through 2030.
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Kentucky
The 2026 taxable wage base is estimated to increase to $12,000 (up from $11,700 in 2025).
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Louisiana
SUTA rates range from 0.09% to 6.20% in 2026. The wage decreased to $7,000.
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Maine
The taxable wage base remains at $12,000 in 2026, with SUTA rates ranging from 0.31% to 6.60%. SUTA rates include a 0.14% Competitive Skills Scholarship Fund rate and the 0.17% Unemployment Program Administrative Fund Assessment rate.
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Maryland
The taxable wage base remains at $8,500 in 2026.
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Massachusetts
2026 SUTA rates are set to increase from schedule D to schedule E, ranging from 1.118% to 17.086% (including COVID Recovery Assessment). The taxable wage base remains at $15,000 in 2026.
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Michigan
The maximum weekly benefit increases from $446 to $530 for claims filed in 2026 and $614 for claims filed in 2027. The taxable wage base continues to range from $9,000 to $9,500.
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Minnesota
The taxable wage base increased from $43,000 to $44,000.
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Mississippi
The taxable wage base remains at $14,000 in 2026.
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Missouri
The taxable wage base decreased to $9,000.
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Montana
SUTA rates range from 0.13% to 9.45%. The taxable wage base increased from $45,100 in 2025 to $47,300 in 2026.
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Nebraska
2026 SUTA rates have increased, ranging from 0% to 5.40%. The 2026 taxable wage base range remains between $9,000 and $24,000.
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Nevada
The 2026 taxable wage base is estimated to increase to $43,000 (up from $41,800 in 2025).
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New Hampshire
SUTA rates range from 0.1% to 7.5%. The taxable wage base remains at $14,000 in 2026. The weekly benefit amount ranges from $32 to $427.
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New Jersey
In fiscal year 2026, SUTA rates range from 0.5% to 5.8%. The taxable wage base increased from $43,300 in 2025 to $44,800 in 2026.
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New Mexico
The taxable wage base increased from $33,200 in 2025 to $34,700 in 2026.
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New York
The taxable wage base increased substantially from $12,800 in 2025 to $17,600 in 2026. Beginning October 6, 2025, the maximum weekly benefit amount (WBA) for unemployment claims increased from $504 to $869 per week.
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North Carolina
The taxable wage base increased from $32,600 to $34,200 in 2026.
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North Dakota
SUTA rates range from 0.07% to 9.67%. The taxable wage base increased from $45,100 in 2025 to $46,600 in 2026.
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Ohio
A new Technology and Customer Service fee of 0.15% will be added for contributory/taxpaying employers in 2026 and will run for two years. The taxable wage base remains at $9,000 in 2026.
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Oklahoma
2026 SUTA rates range from 0.20% to 5.80%. The taxable wage base is $25,000.
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Oregon
The taxable wage base increased from $54,300 in 2025 to $56,700 in 2026.
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Pennsylvania
The taxable wage base remains at $10,000 in 2026.
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Puerto Rico
The 2026 taxable wage base is estimated to remain $7,000.
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Rhode Island
The 2026 taxable wage base range is estimated to increase to $30,400-$31,900 (up from $29,800-$31,300 in 2025).
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South Carolina
SUTA rates range from 0.06% to 5.46%. The taxable wage base remains at $14,000 in 2026.
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South Dakota
The taxable wage base remains at $15,000 in 2026.
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Tennessee
Tennessee’s 2025/2026 rates remained at Table 6, with rates ranging from 0.01% to 10.00%. The 2026 taxable wage base is estimated to remain at $7,000.
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Texas
The taxable wage base remains at $9,000 in 2026.
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Utah
SUTA rates range from 0.1% to 8.1%. The taxable wage base increased from $48,900 in 2025 to $50,700 in 2026.
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Vermont
The taxable wage base increased from $14,800 in 2025 to $15,400 2026.
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Virginia
The taxable wage base remains at $8,000 in 2026.
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Washington
SUTA rates range from 0.27% to 8.15%. The taxable wage base increased from $72,800 in 2025 to $78,200 in 2026.
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Washington, D.C.
2026 SUTA rates range from 2.1% to 7.6%, with the 0.2% administrative assessment fee. The taxable wage base remains at $9,000 in 2026.
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West Virginia
SUTA rates range from 1.5% to 8.5%, while the taxable wage base remains $9,500.
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Wisconsin
Tax rates range from 0% to 4.45% for positive-rated employers. Tax rates range from 6.4% to 12% for negative-rated employers. The taxable wage base remains at $14,000 in 2026.
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Wyoming
The taxable wage base increased from $32,400 in 2025 to $33,800 in 2026.
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PORT Health Services has had a great experience with the Unemployment Savings Program offered through First Nonprofit. Throughout the years we have been involved in the program, we have increased our reserve account significantly through this program and find the reporting we receive both timely and useful. We look forward to our continued involvement with this program and our connection with First Nonprofit for many years to come.
Job One was spending a lot of money on unemployment. Our insurance broker, Mark Simcosky, recommended that we switch over to First Nonprofit. We did just that! This switch has been a huge savings for us! This switch saved us over $10,000 in the first year. Their customer service is Superior! Any time we have a question, we get a response very quickly. Any time we send them a report and they have a question; they call rather than just assuming. They were very responsive during COVID, even when they were in crisis mode their selves. They also were always there when we needed during COVID and very helpful! We would 1,000% recommend First Nonprofit to anybody that could benefit from it!
My experience with FNP has always been positive. Every time I have had to contact them, I’m always put in contact with a friendly and knowledgeable person. If something is missing from our account, they reach out to us to request it. It’s nice to work with a company that makes sure our account is current. I would recommend them to any nonprofit looking to reduce their unemployment insurance costs.
We’ve saved tens of thousands of dollars PER YEAR by changing to become a reimbursing employer, freeing funds for much needed capital investment. FNP has been a valued partner in this process, providing assurance that we have stopgap coverage for extraordinary claims and keeping claims response painless and simple. It’s a huge Win/Win!
First Nonprofit gets an A+ in my book. You are so easy to work with & very knowledgeable! Whether it is my quarterly correspondence with Kim or my random interactions with Dawn about a bond … I am so pleased that I get to work with such a helpful company. Thank you!
When I first began in my position at my organization, I hadn’t had experience working with a company like FNP. The staff was so patient and helpful in helping to explain the benefits of First Nonprofit. Anytime I reach out with a question I receive a quick, clear, and thorough response. I’m so thankful that we decided to partner with FNP. Their excellence in customer service, coupled with their variety of packages frees us up to truly serve our staff and community with a peace of mind knowing that our organization is protected against unanticipated unemployment insurance expenses.
FNP is a great resource for Daniel Kids. To have a TPA that we can count on to take point on not only managing our unemployment claims, but to support and guide any protest hearing, is invaluable. All the professional support staff we have worked with have been excellent, very knowledgeable and responsive. We are grateful for the help and support, thank you.
Chicago Children’s Theatre has greatly benefited from our partnership with First Nonprofit, and I have always enjoyed working with the staff on our filings and any complicated questions. I would not hesitate to recommend First Nonprofit to fellow nonprofits. We’re very happy customers.