2025 SUTA Wage Base Amounts
We’ve compiled a comprehensive list of 2025 SUTA (State Unemployment Tax Act) wage bases for each state, making it easier for you to stay compliant and manage your payroll taxes effectively. Simply find your state in the table below and discover the applicable wage base for the upcoming year.
These numbers are valid as of 2/11/2025, as presented by payroll.org. Visit your state’s Department of Labor website to verify.
State | 2025 SUTA Wage Base | 2024 SUTA Wage Base |
| 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 |
| D.C. | $9,000 | $9,000 |
| Delaware | $12,500 | $10,500 |
| Florida | $7,000 | $7,000 |
| Georgia | $9,500 | $9,500 |
| Hawaii* | $62,000 | $59,100 |
| Idaho | $55,300 | $53,500 |
| Illinois | $13,916 | $13,590 |
| Indiana | $9,500 | $9,500 |
| Iowa | $39,500 | $38,200 |
| Kansas | $14,000 | $14,000 |
| Kentucky | $11,700 | $11,400 |
| Louisiana | $7,700 | $7,700 |
| Maine | $12,000 | $12,000 |
| Maryland | $8,500 | $8,500 |
| Massachusetts | $15,000 | $15,000 |
| Michigan** | $9,000 | $9,500 |
| Minnesota | $43,000 | $42,000 |
| Mississippi | $14,000 | $14,000 |
| Missouri | $9,500 | $10,000 |
| Montana | $45,100 | $43,000 |
| Nebraska*** | $9,000 – $24,000 | $9,000 – $24,000 |
| Nevada | $41,800 | $40,600 |
| New Hampshire | $14,000 | $14,000 |
| New Jersey | $43,300 | $42,300 |
| New Mexico | $33,200 | $31,700 |
| New York | $12,800 | $12,500 |
| North Carolina | $32,600 | $31,400 |
| North Dakota | $45,100 | $43,800 |
| Ohio | $9,000 | $9,000 |
| Oklahoma | $28,200 | $27,000 |
| Oregon | $54,300 | $52,800 |
| Pennsylvania | $10,000 | $10,000 |
| Rhode Island**** | $29,800 – $31,800 | $29,200 |
| 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 |
| *Hawaii enacted an Unemployment Insurance Technology Special Fund Tax of 0.01% for all employers in 2024. | ||
| **Michigan’s SUTA wage base is $9,500 for employers delinquent on UI payments. | ||
| ***Nebraska’s wage base is $24,000 for employers with the highest SUTA rate. Under Nebraska’s Employment Security Law, a determination of liability or combined tax rate will be given to the employer’s last-known address or the address. | ||
| ****Rhode Island’s wage base is $31,800 for employers with the highest SUTA rate. | ||
SUTA Wage Base 101
Your SUTA rate for 2025 is made up of two main factors:
- Tax rate: This is a percentage of your employee’s wages that you pay to the state. It can range from as low as 0% to as high as 20%, depending on your state and your company’s unemployment history. Ballotpedia has a helpful rundown of those percentage ranges by state.
- Wage base: This is the maximum wage per employee subject to the SUTA tax. In 2025, the federal wage base under FUTA is $7,000, but most states have a higher base.
Easy calculation: Your SUTA tax payment = (Tax rate) x (Employee wages), but only up to the wage base amount. So, the higher your tax rate or wage base, the more you’ll pay.
Example: Sally Smith in Oklahoma earns $100,000 per year in income. In 2025 wage base limits, only the first $28,200 of Sally’s wages are taxable for SUI purposes. Assuming a 1.5% SUTA employer tax rate, your company will pay $423 in SUI taxes for Sally in 2025 (1.5% x 28,200).
What Determines the Number
Several factors influence why SUTA wage bases vary significantly across states and even across companies:
1. Solvency of the state’s unemployment fund: States with healthy funds and low unemployment rates can afford lower wage bases. Conversely, states struggling financially or experiencing high unemployment may need higher bases to ensure sufficient funds for jobless benefits.
2. State economy and average wages: States with high average wages tend to have higher wage bases. This ensures the unemployment system remains financially sound and covers a broader range of workers.
3. State legislation and policy priorities: Some states prioritize economic growth and lower taxes, leading to lower wage bases. Others prioritize robust unemployment benefits and a strong safety net, leading to higher bases.
4. Historical unemployment claims data: States with a history of high unemployment claims may have higher wage bases as a precaution. This helps them build sufficient reserves to handle future economic downturns.
5. Federal minimum wage base: While states set their own wage bases, they must be at least equal to the federal minimum wage base ($7,000 in 2024). This helps ensure some level of consistency across states.
6. Your own company’s unemployment claims payouts:. Much like any other insurance policy, if your company has had to pay out a high amount in employment claims, your SUTA rate will be higher. This percentage spread means that SUTA is assigned at the company level, even within the same state. Your company, for example, will likely have a different SUTA rate than your neighbor’s.
The SUTA wage base is a complex balance between ensuring sufficient funds for unemployment benefits, keeping taxes low for businesses, and reflecting the economic realities of each state. If Nextep’s numbers differ from your state’s Department of Labor info, the DOL info prevails.
Questions about your company’s SUTA rate? Contact Nextep, and we can help!
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2025 SUTA Wage Bases
We’ve compiled a comprehensive list of 2025 SUTA (State Unemployment Tax Act) wage bases. Find your state in the table and discover the applicable wage base for the upcoming year.
