asset: state-ui-taxable-wage-bases

asset_type: rate-schedule

body: For each US state and DC, the taxable wage base (the per-employee annual earnings cap on which unemployment insurance tax is owed) and the tax rate assigned to new employers — sourced from each state's labor department or employment security agency. Answers 'what is the unemployment tax wage base in [state]', 'what UI rate do new employers pay in [state]', 'SUTA wage base by state 2026', and 'state unemployment insurance taxable wage base comparison'. The federal FUTA wage base is $7,000 and has not changed since 1983, but states range from $7,000 (California, several others) to over $72,000 (Washington), a 10× difference in the tax base for the same employee. New employer rates also vary widely. Changes take effect annually and states announce at different times (some January 1, some July 1, some fiscal year). No existing source cross-references all 50 states with per-state citations to the actual .gov announcement.

key_field: state

licence: unknown

title: State unemployment insurance taxable wage bases and new employer tax rates by US state

type: dataset


body:
**State:** California

**Taxable wage base:** $7,000

**New employer UI tax rate:** 3.4 percent

**Experienced employer rate range:** 1.5 percent to 6.2 percent

**Effective year:** 2026

> UI Rate New employers are assigned a 3.4 percent UI rate for two to three years. After that, your contribution tax rate varies, depending, partially on how much you’ve paid in UI benefits. The UI rate schedule and amount of taxable wages are determined annually. The UI rate schedule for 2026 is Schedule F+. This is Schedule F, plus a 15 percent emergency surcharge, rounded to the nearest tenth. Schedule F+ provides for UI contribution rates from 1.5 percent to 6.2 percent. The taxable wage limit is $7,000 per employee, per calendar year. ETT Rate The ETT rate for 2026 is 0.1 percent. The ETT taxable wage limit is $7,000 per employee, per calendar year. SDI Rate The SDI withholding rate for 2026 is 1.3 percent. Effective January 1, 2024, all wages are subject to SDI contributions. For past tax rates and taxable wage limits, refer to <https://edd.ca.gov/siteassets/files/pdf_pub_ctr/de3395.pdf> Tax Rates, Wage Limits, and Value of Meals and Lodging (DE 3395) (PDF) or below for <https://edd.ca.gov/en/payroll_taxes/rates_and_withholding/#historical> historical information . California Withholding Schedules California provides two methods for determining the withholding amount from wages and salaries for state personal income tax. <https://edd.ca.gov/siteassets/files/pdf_pub_ctr/26metha.pdf> 2026 Withholding Schedules - Method A –

Source: <https://edd.ca.gov/en/payroll_taxes/rates_and_withholding/>

new_employer_rate: 3.4 percent

rate_range: 1.5 percent to 6.2 percent

state: California

title: California — State unemployment insurance taxable wage bases and new employer tax rates by US state

type: rate-schedule


body:
**State:** New Jersey

**Taxable wage base:** $44,800

**New employer UI tax rate:** 0.026825

**Effective year:** 2026

> 2026 Taxable Wage Base ( UI and WF/SWF - workers and employers, TDI – employers ): $44,800

Source: <https://www.nj.gov/labor/ea/employer-services/rate-info/>

state: New Jersey

title: New Jersey — State unemployment insurance taxable wage bases and new employer tax rates by US state