State unemployment insurance wage bases and tax rates for 2026 (preliminary as of January 25, 2026)

State unemployment insurance (SUI) belief funds are largely financed by employer contributions (in Alaska, New Jersey and Pennsylvania workers additionally make a contribution). States are required to keep up a SUI taxable wage base of a minimum of the restrict set beneath the Federal Unemployment Tax Act (FUTA). The 2026 FUTA wage restrict of $7,000 has remained unchanged since 1983, regardless of will increase within the federal minimal wage and annual cost-of-living changes during the last 43 years.

Some states are conservative of their method to sustaining ample SUI belief fund reserves. Consequently, the SUI wage base is versatile in these states, which means it’s listed to the common wage and/or varies based mostly on the belief fund steadiness. For 2025, 28 jurisdictions have a versatile wage base. (EY survey of states for 2026; US Division of Labor, Comparison of State Unemployment Laws)

The PDF file beneath comprises the 2026 SUI wage bases and the minimal and most SUI tax rates, together with surcharges that aren’t licensed and not included in state SUI wages on the federal Type 940. Data can also be supplied in regards to the date that the 2025 SUI charge notices have been issued. See the footnotes for particulars about particular actions some states took to reduce will increase of their SUI tax rates and/or wage bases for 2026.