2027 state unemployment (SUI/SUTA) taxable wage bases: 10 states have set their 2027 figure as of October 11, 2026
As of October 11, 2026, ten states have published or written into law their 2027 state unemployment insurance (SUI, also called SUTA) taxable wage base: Washington $82,000, New Jersey $46,400, Nevada $45,400, Wyoming $34,900, Colorado $32,100, Oklahoma $24,400 (down from $25,000), Iowa $21,100, Delaware $16,500, Wisconsin $14,000 and Pennsylvania $10,000. In eight more states and the District of Columbia the dollar amount is fixed in the statute. The other 32 states, including New York, Minnesota and most states that index the base to wages, had not announced a 2027 figure.
- States with a published or enacted 2027 figure
- 10 (WA, NJ, NV, WY, CO, OK, IA, DE, WI, PA)
- Highest 2027 base announced so far
- Washington $82,000 (2026: $78,200)
- Only decrease announced
- Oklahoma $24,400 (2026: $25,000)
- Largest increase in percent
- Delaware +13.8% ($14,500 to $16,500, set by statute)
- New York 2027
- Not announced; formula is 18% of the state average annual wage, and the base cannot fall below 2026's $17,600
- Federal (FUTA) wage base for comparison
- $7,000 (26 U.S.C. 3306(b)(1))
Figures above were read from each state's own agency page, press release or statute on 2026-10-11. See sources.
2027 wage bases states have already published or enacted
| State | 2027 base | 2026 base | Change | Official source and date |
|---|---|---|---|---|
| Washington | $82,000 | $78,200 | +$3,800 (+4.9%) | Employment Security Department news release, June 10, 2026 |
| New Jersey | $46,400 | $44,800 | +$1,600 (+3.6%) | NJDOL rate information page; rule proposal 58 N.J.R. 1978(a), published September 8, 2026, comments due November 7, 2026 |
| Nevada | $45,400 | $43,700 | +$1,700 (+3.9%) | DETR Research and Analysis Bureau memo dated June 1, 2026 (2026 figure: DOL, January 2026) |
| Wyoming | $34,900 | $33,800 | +$1,100 (+3.3%) | Department of Workforce Services wage base page (page update stamp June 22, 2026) |
| Colorado | $32,100 | $30,600 | +$1,500 (+4.9%) | CDLE employer account page (no posting date shown) |
| Oklahoma | $24,400 | $25,000 | -$600 (-2.4%) | OESC Important Numbers for 2027 sheet (file dated September 21, 2026) |
| Iowa | $21,100 | $20,400 | +$700 (+3.4%) | Iowa Workforce Development announcement, June 30, 2026 |
| Delaware | $16,500 | $14,500 | +$2,000 (+13.8%) | 19 Del. C. 3302(28)(A)(ix), enacted by HB 433 (signed August 15, 2024) |
| Wisconsin | $14,000 | $14,000 | no change | DWD 2027 tax rates page (no posting date shown) |
| Pennsylvania | $10,000 | $10,000 | no change | Department of Labor and Industry, Yearly Tax Highlights (no posting date shown) |
The wording of the main announcements:
- Washington: "Beginning in 2027, employers will pay unemployment payroll taxes on the first $82,000 paid to each employee, up from $78,200 in 2026."
- Iowa: "The taxable wage base for Calendar Year 2027 will be $21,100, up slightly from CY 2026 but down from $39,500 in CY 2025." Iowa's 2026 base was $20,400 after a 2025 law change, per the department's June 30, 2025 release.
- Colorado: "The taxable wage base will increase to $32,100 in 2027 (from $30,600 in 2026)."
- New Jersey lists "2027 Taxable Wage Base (UI and WF/SWF - workers and employers, TDI – employers): $46,400" on its rate page. The same figure is in a rule proposal whose comment period runs to November 7, 2026; the department may adopt the rule after that period.
- Delaware set the amount in advance: its statute, 19 Del. C. 3302(28)(A)(ix), excludes from wages the part of each employee's pay above $16,500 in a calendar year for periods after December 31, 2026.
Nevada's figure comes from a memo by the chief economist of the state's Research and Analysis Bureau to the Employment Security Division, which computes $45,400 as 66 2/3 percent of the 2025 average annual wage of $68,128.92 under NRS 612.545, effective January 1, 2027. Oklahoma's sheet lists an average annual wage of $60,993.99 next to the $24,400 base.
States where the dollar amount is fixed in the statute
In these jurisdictions the statute states a dollar amount rather than a formula, so the 2027 base is the same as 2026 unless the legislature changes the law.
| State | 2026 and 2027 base | Statute |
|---|---|---|
| Arizona | $8,000 | A.R.S. 23-622(B)(1)(b): $8,000 for 2023 and later years |
| District of Columbia | $9,000 | D.C. Code 51-103(e)(6): $9,000 for 1997 and later years |
| Florida | $7,000 | Fla. Stat. 443.1217(2)(a)2.: $7,000 from 2015; suspended in a year when principal on a federal unemployment loan is due ($8,000 then applies) |
| Kentucky | $12,000 | KRS 341.030(7)(a): rises in $300 steps but may not exceed $12,000; the base reached $12,000 in 2026 |
| Massachusetts | $15,000 | M.G.L. c. 151A, 14(a)(4): $15,000 for 2015 and later years |
| Ohio | $9,000 | Ohio Rev. Code 4141.01(G): $9,000 on and after January 1, 2020 |
| South Carolina | $14,000 | S.C. Code 41-27-380(B): $14,000 from January 1, 2015 |
| Virginia | $8,000 | Va. Code 60.2-229(B)(1): $8,000 after 1990 |
| West Virginia | $9,500 | W. Va. Code 21A-1A-28(b)(1): $9,500 |
Not announced as of October 11, 2026
For these 32 states we found no 2027 figure on the state's own pages. The 2026 base is shown for comparison, with the rule the state or its statute gives for setting it where we could read one.
| State | 2026 base | 2027 status | How the base is set (where a state source says) |
|---|---|---|---|
| Alabama | $8,000 | not announced as of 2026-10-11 | - |
| Alaska | $54,200 | not announced as of 2026-10-11 | - |
| Arkansas | $7,000 | not announced as of 2026-10-11 | Agency site returned HTTP 403; 2026 figure from DOL |
| California | $7,000 | not announced as of 2026-10-11 | - |
| Connecticut | $27,000 | not announced as of 2026-10-11 | Indexed each year for inflation (CTDOL) |
| Georgia | $9,500 | not announced as of 2026-10-11 | $9,500 since January 1, 2013 under 2012 HB 347 (GDOL) |
| Hawaii | $64,500 | not announced as of 2026-10-11 | - |
| Idaho | $58,300 | not announced as of 2026-10-11 | Set each year by administrative order (2026: Order 682, November 6, 2025) |
| Illinois | $14,250 | not announced as of 2026-10-11 | - |
| Indiana | $9,500 | not announced as of 2026-10-11 | - |
| Kansas | $15,100 | not announced as of 2026-10-11 | 25% of the statewide average annual wage for 2026 and 2027 (K.S.A. 44-703(o)(2)); agency site returned HTTP 403, 2026 figure from DOL |
| Louisiana | $7,000 | not announced as of 2026-10-11 | Agency site disallows automated reading; 2026 figure from DOL |
| Maine | $12,000 | not announced as of 2026-10-11 | $12,000 since January 1, 2000 (Maine DOL) |
| Maryland | $8,500 | not announced as of 2026-10-11 | - |
| Michigan | $9,000 ($9,500 if delinquent) | not announced as of 2026-10-11 | $9,500, or $9,000 for employers in good standing when the trust fund test is met (MCL 421.44(4)); 2026 figure from DOL |
| Minnesota | $44,000 | not announced as of 2026-10-11 | 60% of the state average annual wage, rounded to the nearest $1,000 (Minn. Stat. 268.035, subd. 24); DEED site blocked our reader, 2026 figure from DOL |
| Mississippi | $14,000 | not announced as of 2026-10-11 | - |
| Missouri | $9,000 | not announced as of 2026-10-11 | Rises $1,000 or falls $500 with the trust fund balance, between $7,000 and $13,000 (RSMo 288.036) |
| Montana | $47,300 | not announced as of 2026-10-11 | 80% of the average annual wage (DLI) |
| Nebraska | $9,000 ($24,000 for category 20) | not announced as of 2026-10-11 | $24,000 for category 20 employers under LB 428 (2019) (NDOL) |
| New Hampshire | $14,000 | not announced as of 2026-10-11 | Agency site returned HTTP 403; 2026 figure from DOL |
| New Mexico | $34,800 | not announced as of 2026-10-11 | - |
| New York | $17,600 | not announced as of 2026-10-11 | 18% of the state average annual wage, rounded up to the nearest $100; cannot be reduced (NYS-50) |
| North Carolina | $34,200 | not announced as of 2026-10-11 | Set under N.C.G.S. 96-9.3 (DES) |
| North Dakota | $46,600 | not announced as of 2026-10-11 | 70% of the statewide average annual payroll (Job Service North Dakota) |
| Oregon | $56,700 | not announced as of 2026-10-11 | Based on Oregon's annual average wage (OED) |
| Rhode Island | $30,800 ($32,300 highest tax group) | not announced as of 2026-10-11 | 46.5% of the average annual wage; $1,500 higher for employers at the highest rate (DLT) |
| South Dakota | $15,000 | not announced as of 2026-10-11 | - |
| Tennessee | $7,000 | not announced as of 2026-10-11 | Varies with the trust fund balance (TDLWD) |
| Texas | $9,000 | not announced as of 2026-10-11 | TWC pages returned no content to our reader; 2026 figure from DOL |
| Utah | $50,700 | not announced as of 2026-10-11 | - |
| Vermont | $15,400 | not announced as of 2026-10-11 | Adjusted each year under 21 V.S.A. 1321 (VDOL) |
Indexed states that usually announce in the fall
Sixteen of the 32 pending states tie the base to wages, so their 2027 figures depend on wage data the agency publishes once the calculation is done. The rules we could confirm from state sources: New York, 18% of the state average annual wage; Minnesota, 60%; Montana, 80%; North Dakota, 70%; Rhode Island, 46.5%; Kansas, 25% for 2026 and 2027; Connecticut, an annual inflation adjustment; Oregon, a base tied to its annual average wage; Vermont, an annual adjustment under 21 V.S.A. 1321. The DOL's 2023 Comparison of State Unemployment Insurance Laws lists the other seven, Alaska, Hawaii, Idaho, Illinois, New Mexico, North Carolina and Utah, with flexible wage bases.
Last year these states published their 2026 figures between October and December 2025: Vermont on October 6, Idaho on November 6 (Administrative Order 682), Illinois in its EA-50 notice dated November 2025, Oregon on November 18, Rhode Island on December 18, and New York in the NYS-50 employer guide revised in December 2025. New York's guide states the formula this way: "For the years beginning in 2026, the wage base will permanently adjust January 1 of each year to 18% (0.18) of the state average annual wage, rounded up to the nearest $100." It adds: "It cannot be reduced from prior years. The 2026 UI wage base is $17,600."
In Maryland, the Unemployment Insurance Modernization Act of 2026 (SB 3 and HB 188) would alter the taxable wage base, according to the bill synopsis; the General Assembly's bill pages list no action after the hearings scheduled for February 11, 2026, and the state's tax page still gives $8,500.
How this list was built
Each figure was read on 2026-10-11 from the state agency's own page, press release, order or statute. Where a state's site refused our reader (Arkansas, Kansas, Louisiana, Minnesota, Nevada, New Hampshire, Texas), and for Michigan, whose agency FAQ gives $9,000 for qualified employers without naming a year, the 2026 figure comes from the U.S. Department of Labor's Significant Provisions of State Unemployment Insurance Laws, which the DOL describes as a reference summary and not an official interpretation of state law. Payroll-company tables were used only to find the official pages.
What we could not confirm
- Minnesota's 2027 figure. Minnesota's statute requires the average annual wage to be calculated by June 30 for the following year's base, but the Department of Employment and Economic Development site served a bot check to our reader, so we could not see whether a 2027 figure is posted.
- Any 2027 figure for Arkansas, Kansas, Louisiana, New Hampshire or Texas, whose agency pages returned errors or no content to our reader.
- Nevada's 2026 figure on Nevada's own employer pages (HTTP 403). We used the DOL's January 2026 edition ($43,700). The DOL's July 2026 edition already shows $45,400, the figure Nevada's memo sets for 2027.
- The posting dates of the Colorado, Wisconsin and Pennsylvania 2027 figures, which the pages do not show.
- Final adoption of New Jersey's $46,400. The rule proposal's comment period runs to November 7, 2026.
Questions
What is the SUTA wage base for 2027?
What is the New York SUI wage base for 2027?
Which state has the highest 2027 wage base announced so far?
Did any state lower its wage base for 2027?
Does the federal FUTA wage base change in 2027?
This page is general information, not legal or tax advice. Which state's base applies to a worker depends on the facts and on each state's rules.
Related: FUTA credit reduction states for 2026 and registered agent service prices compared.
Sources
- Washington Employment Security Department, news release of June 10, 2026 - esd.wa.gov, read 2026-10-11
- New Jersey Department of Labor, rate information - nj.gov, read 2026-10-11
- New Jersey Register, 58 N.J.R. 1978(a), September 8, 2026 - nj.gov (PDF), read 2026-10-11
- Nevada DETR Research and Analysis Bureau, memo of June 1, 2026 - nevadaworkforce.com (PDF), read 2026-10-11
- Wyoming Department of Workforce Services, unemployment taxable wage base - dws.wyo.gov, read 2026-10-11
- Colorado CDLE, employer account management (2027 premium rates) - cdle.colorado.gov, read 2026-10-11
- Colorado CDLE, premium rates (2026 chargeable wage base) - cdle.colorado.gov, read 2026-10-11
- Oklahoma Employment Security Commission, Important Numbers for 2027 - oklahoma.gov (PDF), and for 2026 - oklahoma.gov (PDF), read 2026-10-11
- Iowa Workforce Development, announcement of June 30, 2026 - workforce.iowa.gov, and release of June 30, 2025 - workforce.iowa.gov, read 2026-10-11
- Delaware Code, Title 19, Chapter 33 - delcode.delaware.gov; HB 433 bill detail - legis.delaware.gov; Delaware DOL employer services - labor.delaware.gov, read 2026-10-11
- Wisconsin DWD, 2027 tax rates - dwd.wisconsin.gov, read 2026-10-11
- Pennsylvania Department of Labor and Industry, Yearly Tax Highlights - pa.gov, read 2026-10-11
- Arizona Revised Statutes 23-622 - azleg.gov, read 2026-10-11
- D.C. Code 51-103 - code.dccouncil.gov; DOES employer tax information - does.dc.gov, read 2026-10-11
- Florida Statutes 443.1217 - leg.state.fl.us, read 2026-10-11
- Kentucky Revised Statutes 341.030 - legislature.ky.gov (PDF); Employer Guide to Kentucky Unemployment Insurance, approved July 31, 2026 - ui.ky.gov (PDF), read 2026-10-11
- Massachusetts General Laws c. 151A, section 14 - malegislature.gov, read 2026-10-11
- Ohio Revised Code 4141.01 - codes.ohio.gov, read 2026-10-11
- South Carolina Code, Title 41, Chapter 27 - scstatehouse.gov, read 2026-10-11
- Code of Virginia 60.2-229 - law.lis.virginia.gov, read 2026-10-11
- West Virginia Code 21A-1A-28 - code.wvlegislature.gov, read 2026-10-11
- Alabama: Workforce Alabama, What is the taxable wage base? - workforce.alabama.gov, read 2026-10-11
- Alaska Department of Labor, rate and taxable wage base - labor.alaska.gov, read 2026-10-11
- California EDD, California Employer's Guide DE 44 (2026) - edd.ca.gov (PDF), read 2026-10-11
- Connecticut DOL, tax rate for calendar year 2026 - portal.ct.gov, and correspondence to employers - portal.ct.gov, read 2026-10-11
- Georgia DOL, employer FAQs - dol.georgia.gov, read 2026-10-11
- Hawaii DLIR, tax rate schedule - labor.hawaii.gov, read 2026-10-11
- Idaho Department of Labor, Administrative Order No. 682 (November 6, 2025) - labor.idaho.gov (PDF), read 2026-10-11
- Illinois IDES, EA-50 for 2026 (11/2025) - ides.illinois.gov (PDF), read 2026-10-11
- Indiana DWD, rate computation - in.gov, read 2026-10-11
- Kansas Statutes 44-703 - ksrevisor.gov, read 2026-10-11
- Maine DOL, employer FAQs - maine.gov, read 2026-10-11
- Maryland Department of Labor, tax rates and quarterly reporting - labor.maryland.gov; SB 3 (2026) - mgaleg.maryland.gov; HB 188 (2026) - mgaleg.maryland.gov, read 2026-10-11
- Michigan Compiled Laws 421.44 - legislature.mi.gov; UIA taxable wage base FAQ - michigan.gov, read 2026-10-11
- Minnesota Statutes 268.035 - revisor.mn.gov, read 2026-10-11
- Mississippi MDES, employer FAQs - mdes.ms.gov, read 2026-10-11
- Missouri DES, tax rates - labor.mo.gov; RSMo 288.036 - revisor.mo.gov, read 2026-10-11
- Montana DLI, 2026 taxable wage base and rates - dli.mt.gov (PDF), read 2026-10-11
- Nebraska DOL, combined tax rates - dol.nebraska.gov, read 2026-10-11
- New Mexico DWS, UI tax information - dws.nm.gov, read 2026-10-11
- New York, Publication NYS-50 (revised December 2025) - tax.ny.gov, read 2026-10-11
- North Carolina DES, tax rate information - des.nc.gov, read 2026-10-11
- Job Service North Dakota, 2026 tax rate schedules - jobsnd.com (PDF), and learn about taxes - jobsnd.com, read 2026-10-11
- Oregon Employment Department, press release of November 18, 2025 - oregon.gov (PDF), read 2026-10-11
- Rhode Island DLT, 2026 tax rates release of December 18, 2025 - dlt.ri.gov, read 2026-10-11
- South Dakota DLR, reemployment assistance for businesses - dlr.sd.gov, read 2026-10-11
- Tennessee Department of Labor and Workforce Development, UI tax rates - tn.gov, read 2026-10-11
- Utah DWS, tax rates - jobs.utah.gov, read 2026-10-11
- Vermont DOL, taxable wage information - labor.vermont.gov, and release of October 6, 2025 - labor.vermont.gov, read 2026-10-11
- U.S. Department of Labor, Significant Provisions of State UI Laws, July 2026 - oui.doleta.gov (PDF), and January 2026 - oui.doleta.gov (PDF), read 2026-10-11
- U.S. Department of Labor, Comparison of State Unemployment Insurance Laws 2023, Chapter 2 - oui.doleta.gov (PDF), read 2026-10-11
- 26 U.S.C. 3306 - govinfo.gov, read 2026-10-11
Source links are not affiliate links. This page is general information, not legal, tax or financial advice.
