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SUI/SDI Taxable Wage
Updated December 10, 2007
Please review each state’s Unemployment or Disability Wage Base.
All wage bases known to have changed are bolded. Some states will not finalize their wage bases until February or March of next year.
States may set limits for the amount of wages paid to each covered employee that are taxable for unemployment insurance purposes. The wage base may not be set below the federal standard of $7,000.
|
STATE
|
2007 ($)
|
2008 ($)
|
|
|
Alabama
|
8,000
|
8,000
|
|
|
Alaska
|
30,100
|
31,300
|
|
|
Arizona
|
7,000
|
7,000
|
|
|
Arkansas
|
10,000
|
10,000
|
|
|
California
|
7,000
|
7,000
|
|
|
Colorado
|
10,000
|
10,000
|
|
|
Connecticut
|
15,000
|
15,000
|
|
|
Delaware
|
8,500
|
10,500
|
|
|
District of Columbia
|
9,000
|
9,000
|
|
|
Florida
|
7,000
|
7,000
|
|
|
Georgia
|
8,500
|
8,500
|
|
|
Hawaii
|
35,300
|
13,000
|
|
|
Idaho
|
30,200
|
30,200
|
|
|
Illinois
|
11,500
|
12,000
|
|
|
Indiana
|
7,000
|
7,000
|
|
|
Iowa
|
22,000
|
22,800
|
|
|
Kansas
|
8,000
|
8,000
|
|
|
Kentucky
|
8,000
|
8,000
|
|
|
Louisiana
|
7,000
|
7,000
|
|
|
Maine
|
12,000
|
12,000
|
|
|
Maryland
|
8,500
|
8,500
|
|
|
Massachusetts
|
14,000
|
14,000
|
|
|
Michigan
|
9,000
|
9,000
|
|
|
Minnesota
|
24,000
|
25,000
|
|
|
Mississippi
|
7,000
|
7,000
|
|
|
Missouri
|
11,000
|
12,000
|
|
|
Montana
|
22,700
|
23,800
|
|
|
Nebraska
|
9,000
|
9,000
|
|
|
Nevada
|
24,600
|
25,400
|
|
|
New Hampshire
|
8,000
|
8,000
|
|
|
New Jersey
|
26,600
|
27,700
|
|
|
New Mexico
|
18,600
|
19,900
|
|
|
New York
|
8,500
|
8,500
|
|
|
North Carolina
|
17,800
|
18,600
|
|
|
North Dakota
|
21,300
|
22,100
|
|
|
Ohio
|
9,000
|
9,000
|
|
|
Oklahoma
|
13,200
|
13,600
|
|
|
Oregon
|
29,000
|
30,200
|
|
|
Pennsylvania
|
8,000
|
8,000
|
|
|
Puerto Rico
|
7,000
|
7,000
|
|
|
Rhode Island
|
14,000
|
14,000
|
|
|
South Carolina
|
7,000
|
7,000
|
|
|
South Dakota
|
8,500
|
9,000
|
|
|
Tennessee
|
7,000
|
7,000
|
|
|
Texas
|
9,000
|
9,000
|
|
|
Utah
|
25,400
|
26,700
|
|
|
Vermont
|
8,000
|
8,000
|
|
|
Virginia
|
8,000
|
8,000
|
|
|
Washington
|
31,400
|
34,000
|
|
|
West Virginia
|
8,000
|
8,000
|
|
|
Wisconsin
|
10,500
|
10,500
|
|
|
Wyoming
|
18,100
|
20,100
|
|
