State Unemployment Wage Bases

Taxable Wage Bases 2022 – 2025

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.

A chart of State Taxable Wage Bases for 2025, 2024, 2023, and 2022 may be downloaded below. States that have changed their wage base for 2025 are highlighted in bold face.

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