State Unemployment Taxable Wage Base
How to handle SUTA (state unemployment tax) when you process payroll checks
How to calculate federal income taxes
| Year 2025 | Year 2024 |
| Federal | $7,000 | $7,000 |
| Alabama | $8,000 | $8,000 |
| Alaska | $51,700 | $49,700 |
| Arizona | $8,000 | $8,000 |
| Arkansas | $7,000 | $7,000 |
| California | $7,000 | $7,000 |
| Colorado | $27,200 | $23,800 |
| Connecticut | $26,100 | $25,000 |
| Delaware | $12,500 | $10,500 |
| District of Columbia | $9,000 | $9,000 |
| Florida | $7,000 | $7,000 |
| Georgia | $9,500 | $9,500 |
| Hawaii | $56,700 | $59,100 |
| Idaho | $53,500 | $49,900 |
| Illinois | $13,916 | $13,590 |
| Indiana | $9,500 | $9,500 |
| Iowa | $39,500 | $38,200 |
| Kansas | $14,000 | $14,000 |
| Kentucky | $11,100 | $11,400 |
| Louisiana | $7,700 | $7,700 |
| Maine | $12,000 | $12,000 |
| Maryland | $8,500 | $8,500 |
| Massachusetts | $15,000 | $15,000 |
| Michigan | $9,500 | $9,500 |
| Minnesota | $42,000 | $40,000 |
| Mississippi | $14,000 | $14,000 |
| Missouri | $9,500 | $10,000 |
| Montana | $40,500 | $43,000 |
| Nebraska | $9,000 | $9,000 |
| Nevada | $41,800 | $40,600 |
| New Hampshire | $14,000 | $14,000 |
| New Jersey | $43,300 | $42,300 |
| New Mexico | $31,700 | $30,100 |
| New York | $12,800 | $12,500 |
| North Carolina | $31,400 | $29,600 |
| North Dakota | $43,800 | $40,800 |
| Ohio | $9,000 | $9,000 |
| Oklahoma | $28,200 | $27,000 |
| Oregon | $54,300 | $52,800 |
| Pennsylvania | $10,000 | $10,000 |
| Puerto Rico | $7,000 | $7,000 |
| Rhode Island | $29,200 | $28,200 |
South Carolina | $14,000 | $14,000 | | South Dakota | $15,000 | $15,000 |
| Tennessee | $7,000 | $7,000 |
| Texas | $9,000 | $9,000 |
| Utah | $48,900 | $47,000 |
| Vermont | $14,800 | $14,300 |
| Virginia | $8,000 | $8,000 |
| Washington | $72,800 | $68,500 |
| West Virginia | $9,500 | $9,521 |
| Wisconsin | $14,000 | $14,000 |
| Wyoming | $32,400 | $30,900 |
