50 states + DC · 2025 tax year · Last reviewed July 2026
50-State SUI Reference
The complete 2025 reference for State Unemployment Insurance — new employer rates, experience-rated ranges, wage bases, and the registration agency for every U.S. state. The most comprehensive free SUI table available.
Federal FUTA base
$7,000
Per employee, per year
Lowest SUI base
$7,000
15 states at FUTA minimum
Highest SUI base
$68,825
Washington state
Avg. new employer rate
~2.3%
Across all 50 states
| State | Registration agency | New employer rate | Range (min–max) | Wage base | Annual max/employee |
|---|---|---|---|---|---|
| AL — Alabama Department of Industrial Relations | Alabama Department of Industrial Relations | 2.70% | 2.00%–6.8% | $8,000 | $216 |
| AK — Alaska Department of Labor | Alaska Department of Labor | 1.50% | 1.00%–5.4% | $47,100 | $707 |
| AZ — Arizona Department of Economic Security | Arizona Department of Economic Security | 2.00% | 0.05%–20.9% | $8,500 | $170 |
| AR — Arkrides Department of Workforce Services | Arkrides Department of Workforce Services | 3.10% | 0.30%–10.5% | $7,000 | $217 |
| CA — California Employment Development Department | California Employment Development Department | 3.40% | 1.50%–6.2% | $7,000 | $238 |
| CO — Colorado Department of Labor and Employment | Colorado Department of Labor and Employment | 1.70% | 0.87%–7.6% | $23,000 | $391 |
| CT — Connecticut Department of Labor | Connecticut Department of Labor | 2.40% | 1.30%–8.8% | $25,000 | $600 |
| DE — Delaware Department of Labor | Delaware Department of Labor | 1.80% | 0.30%–8.2% | $16,500 | $297 |
| DC — DC Department of Employment Services | DC Department of Employment Services | 2.70% | 1.00%–9.0% | $9,000 | $243 |
| FL — Florida Department of Revenue | Florida Department of Revenue | 2.70% | 0.10%–5.4% | $7,000 | $189 |
| GA — Georgia Department of Labor | Georgia Department of Labor | 2.70% | 0.04%–8.1% | $9,500 | $257 |
| HI — Hawaii Department of Labor and Industrial Relations | Hawaii Department of Labor and Industrial Relations | 2.40% | 0.20%–5.8% | $59,100 | $1,418 |
| ID — Idaho Department of Labor | Idaho Department of Labor | 1.60% | 0.20%–9.0% | $49,100 | $786 |
| IL — Illinois Department of Employment Security | Illinois Department of Employment Security | 3.55% | 0.55%–7.2% | $14,000 | $497 |
| IN — Indiana Department of Workforce Development | Indiana Department of Workforce Development | 2.50% | 0.50%–7.4% | $9,500 | $238 |
| IA — Iowa Workforce Development | Iowa Workforce Development | 1.00% | 0.00%–7.0% | $36,300 | $363 |
| KS — Kansas Department of Labor | Kansas Department of Labor | 2.70% | 0.06%–7.6% | $14,000 | $378 |
| KY — Kentucky Office of Employment and Training | Kentucky Office of Employment and Training | 2.70% | 0.30%–9.0% | $11,400 | $308 |
| LA — Louisiana Workforce Commission | Louisiana Workforce Commission | 1.13% | 0.07%–6.2% | $7,700 | $87 |
| ME — Maine Department of Labor | Maine Department of Labor | 2.40% | 0.50%–6.7% | $12,000 | $288 |
| MD — Maryland Department of Labor | Maryland Department of Labor | 2.60% | 1.00%–10.5% | $8,500 | $221 |
| MA — Massachusetts Department of Unemployment Assistance | Massachusetts Department of Unemployment Assistance | 2.40% | 0.80%–11.0% | $15,000 | $360 |
| MI — Michigan Unemployment Insurance Agency | Michigan Unemployment Insurance Agency | 2.70% | 0.06%–10.3% | $9,500 | $257 |
| MN — Minnesota Department of Employment and Economic Development | Minnesota Department of Employment and Economic Development | 1.00% | 0.00%–9.0% | $42,000 | $420 |
| MS — Mississippi Department of Employment Security | Mississippi Department of Employment Security | 1.00% | 0.00%–5.4% | $7,000 | $70 |
| MO — Missouri Department of Labor and Industrial Relations | Missouri Department of Labor and Industrial Relations | 2.40% | 0.00%–9.0% | $9,500 | $228 |
| MT — Montana Department of Labor and Industry | Montana Department of Labor and Industry | 1.00% | 0.00%–1.6% | $42,000 | $420 |
| NE — Nebraska Department of Labor | Nebraska Department of Labor | 1.00% | 0.00%–5.4% | $9,000 | $90 |
| NV — Nevada Department of Employment, Training and Rehabilitation | Nevada Department of Employment, Training and Rehabilitation | 2.95% | 0.25%–5.4% | $40,100 | $1,183 |
| NH — New Hampshire Employment Security | New Hampshire Employment Security | 2.70% | 0.10%–5.0% | $14,000 | $378 |
| NJ — New Jersey Department of Labor and Workforce Development | New Jersey Department of Labor and Workforce Development | 3.80% | 0.50%–5.8% | $42,800 | $1,626 |
| NM — New Mexico Department of Workforce Solutions | New Mexico Department of Workforce Solutions | 1.00% | 0.33%–5.4% | $30,300 | $303 |
| NY — New York State Department of Labor | New York State Department of Labor | 4.10% | 2.10%–9.9% | $12,000 | $492 |
| NC — North Carolina Division of Employment Security | North Carolina Division of Employment Security | 1.00% | 0.06%–5.8% | $32,000 | $320 |
| ND — North Dakota Job Service | North Dakota Job Service | 1.00% | 0.08%–9.1% | $43,800 | $438 |
| OH — Ohio Department of Job and Family Services | Ohio Department of Job and Family Services | 2.70% | 0.30%–9.6% | $9,000 | $243 |
| OK — Oklahoma Employment Security Commission | Oklahoma Employment Security Commission | 1.50% | 0.30%–7.2% | $25,700 | $386 |
| OR — Oregon Employment Department | Oregon Employment Department | 2.00% | 0.50%–5.4% | $52,800 | $1,056 |
| PA — Pennsylvania Department of Labor and Industry | Pennsylvania Department of Labor and Industry | 3.70% | 1.30%–9.0% | $10,000 | $370 |
| RI — Rhode Island Department of Labor and Training | Rhode Island Department of Labor and Training | 1.70% | 0.90%–9.7% | $28,200 | $479 |
| SC — South Carolina Department of Employment and Workforce | South Carolina Department of Employment and Workforce | 1.00% | 0.06%–5.5% | $14,000 | $140 |
| SD — South Dakota Department of Labor and Regulation | South Dakota Department of Labor and Regulation | 1.00% | 0.00%–8.7% | $15,000 | $150 |
| TN — Tennessee Department of Labor and Workforce Development | Tennessee Department of Labor and Workforce Development | 1.00% | 0.10%–10.0% | $7,000 | $70 |
| TX — Texas Workforce Commission | Texas Workforce Commission | 2.70% | 0.31%–6.3% | $9,000 | $243 |
| UT — Utah Department of Workforce Services | Utah Department of Workforce Services | 1.20% | 0.30%–7.3% | $49,300 | $592 |
| VT — Vermont Department of Labor | Vermont Department of Labor | 1.00% | 0.40%–5.4% | $21,300 | $213 |
| VA — Virginia Employment Commission | Virginia Employment Commission | 2.50% | 0.06%–6.3% | $8,000 | $200 |
| WA — Washington State Employment Security Department | Washington State Employment Security Department | 2.70% | 0.13%–8.5% | $68,825 | $1,858 |
| WV — West Virginia Workforce Development | West Virginia Workforce Development | 2.40% | 1.50%–8.5% | $9,000 | $216 |
| WI — Wisconsin Department of Workforce Development | Wisconsin Department of Workforce Development | 3.05% | 0.06%–12.2% | $14,000 | $427 |
| WY — Wyoming Department of Workforce Services | Wyoming Department of Workforce Services | 1.00% | 0.39%–9.6% | $29,100 | $291 |
How SUI works
State Unemployment Insurance is an employer-side payroll tax that funds unemployment benefits. Unlike income tax, SUI is paid by the employer — not withheld from employee wages (except in AK, NJ, and PA, which have small employee contributions).
New employers start at a state-assigned "new employer rate" (typically 1.0%–4.0%). After 1-3 years, the employer receives an experience rating based on their claims history. Employers with few layoffs see rates drop; employers with frequent layoffs see rates rise.
Which state gets SUI?
SUI does not always follow the employee's work state. The American Payroll Association / U.S. DOL four-factor test determines the correct state:
- Localization (is work entirely in one state?)
- Base of operations (where is the employee's permanent office?)
- Direction and control (from where is the employee directed?)
- Residence (if no other factor applies)
See our complete SUI guide for the four-factor test with worked examples.
FUTA interaction
Federal Unemployment Tax Act (FUTA) is a 6.0% employer-side tax on the first $7,000 of each employee's wages. Employers receive a 5.4% credit for paying state SUI on time, reducing the effective FUTA rate to 0.6% (maximum $42 per employee per year).
If a state falls behind on repaying federal unemployment loans (called a "credit reduction state"), employers in that state lose part of the 5.4% credit and must pay higher FUTA. As of 2025, California and New York are the most recent credit reduction states (the program is monitored annually by the IRS in Publication 4484).
Data sources and methodology: SUI rates and wage bases are sourced from each state's workforce agency and the U.S. Department of Labor Employment and Training Administration. New employer rates shown are the standard 2025 rate for a new non-construction employer; construction employers and certain industries may have different rates. Experience-rated ranges represent the lowest and highest rates assigned to employers in good standing. Verify current rates with the state agency before relying on them for budgeting. See our methodology page for full sourcing.
Need to calculate SUI for your workforce?
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