Unemployment insurance tax rate and wage base updates listed below have been announced. Nonprofit, governmental, and tribal entities should examine what these changes could mean for their budget. While these changes and requirements bind for-profit entities, nonprofit, governmental, and tribal entities have options.
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Note: Nonprofit, governmental, and tribal entities are exempt from FUTA (Federal Unemployment Tax Act).
Click here for 2023 SUTA cost factors.
Click here for 2026 SUTA cost factors.
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Alabama
SUTA rates range from 0.20% to 5.40% in 2024. The taxable wage base remains $8,000 in 2024 and 2025.
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Alaska
SUTA rates range from 1% to 5.4%. The taxable wage base increased from $47,100 to $49,700 in 2024 and is estimated to increase to $52,300 in 2025. The employee contribution rate decreased from 0.51% to 0.50%.
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Arizona
SUTA rates range from 0.05% to 14.03%. The taxable wage base will remain $8,000 for 2024 and 2025.
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Arkansas
SUTA rates range from 0.225% to 10.125% for experienced employers. The 2024 new employer rate is 1.9%. The administration assessment (formerly stabilization tax) is 0.125% from January – June, then 0.1% from July-December. The taxable wage base remains $7,000.
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California
In 2024 and 2025, SUTA rates range from 1.5% to 5.9% for positive-balance employers and 6.2% for all negative-balance employers. New employers pay 3.4% in 2024 and will pay the same rate in 2025. Positive-balance employers also pay a 0.1% extra Employment Training Tax. Voluntary contributions are not permitted in 2024 or 2025. The taxable wage base remains $7,000 in 2024 and 2025.
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Colorado
SUTA rates range from 0.81% to 12.34%. A Solvent Rate is included in all rates, resulting in higher rates than last year. The 2024 wage base increased from $20,400 to $23,800 and is estimated to increase to $27,200 in 2025 and $30,600 in 2026. A claimant’s maximum weekly benefit increased from $781 to $809 for new claims filed on or after July 7, 2024.
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Connecticut
Wage base increased to $25,000 (up from $15,000 in 2023); tax rates range from 0.1% – 10.0% (max rate increased from 5.4% in 2023). A claimant’s maximum weekly benefit range increased from $703-$778 to $721-$796.
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Delaware
Tax rates range from 0.1% to 5.6%. The rate for new employers remains at 1.2%. Tax rates include an additional supplemental assessment of 0.2%. The taxable wage base remains $10,500 in 2024 but will increase to $12,500 in 2025.
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D.C.
SUTA rates range from 2.10% to 7.60%. Taxable wage base remains $9,000.
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Florida
SUTA rates range from 0% to 5.4% for most employers. The taxable wage base will remains at $7,000 in 2024 and 2025.
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Georgia
SUTA rates range from 0.04% to 8.10%, with a 0.06% administration assessment tax reinstated from 2024 – 2026. The taxable wage base remains $9,500 in 2024 and 2025.
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Hawaii
Hawaii enacted an Unemployment Insurance Technology Special Fund Tax of 0.01% for all employers. SUTA rates now range from 0.21% to 5.8%. The taxable wage base increased from $56,700 to $59,100 in 2024 and is estimated to increase to $61,500 in 2025. The maximum weekly benefit increased from $763 to $796.
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Idaho
SUTA rates range from 0.281% to 5.4%. The new employer rate is 1.0%. The taxable wage base increased from $49,900 to $53,500 in 2024 and is estimated to increase to $57,100 in 2025. The maximum weekly benefit increased from $532 to $568.
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Illinois
SUTA rates range from 0.85% to 8.65%. The taxable wage base increased from $13,271 to $13,590 in 2024 and is estimated to increase to $13,909 in 2025. The maximum weekly benefit range increased from $578-$790 to $593-$808.
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Indiana
Unemployment tax rates range from 0.50% to 7.40% through 2025; the taxable wage base remains at $9,500 in 2024 and 2024.
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Iowa
SUTA rates range from 0.281% to 5.4%. The minimum weekly benefit amount range a claimant can collect increased from $82-$99 to $86-$105. Iowa’s taxable wage base will be $39,500 for 2025 (up from $38,200 for 2024). The minimum weekly benefits range increased from $86-$105 to $90-$108, while the maximum weekly benefits range increased from $582-$714 to $602-$739 for new claims filed on or after July 1, 2024.
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Kansas
SUTA rates range from 0.16% to 6.00% in 2024. They are expected to range from 0% to 8.35% in 2025. The taxable wage base remains $14,000 for 2024 and 2025. Starting in 2026, the wage base will be adjusted annually as a percentage of the statewide average annual wage through 2030. For new claims filed on or after July 1, 2024, a claimant’s minimum weekly benefit increased from $147 to $153. The maximum weekly benefit amount also increased from $589 to $612.
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Kentucky
SUTA rates range from 0.3% to 9.0%. The wage base increased from $11,100 to $11,400 in 2024 and is estimated to increase to $11,700 in 2025. A claimant’s maximum weekly benefit increased from $665 to $694 for new claims filed on or after July 7, 2024.
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Louisiana
SUTA tax rates range from 0.09% to 6.2%. The taxable wage base remains at $7,700.
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Maine
SUTA rates range from 0.28% to 6.03%. Rates include a 0.13% competitive-skills scholarship fund assessment and a 0.15% administrative fund assessment. The taxable wage base remains at $12,000 for 2024 and 2025. For new claims filed on or after June 1, 2024, the minimum weekly benefit amount range increased from $94-$164 to $104-$182, while the maximum weekly benefit amount range increased from $538-$941 to $595-$1,041.
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Maryland
SUTA rates range from 0.3% to 7.5%. The taxable wage base remains at $8,500 for 2024 and 2025.
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Massachusetts
SUTA rates range from 1.079% to 15.665%, an increase from 2023. The taxable wage base remains at $15,000 in 2024 and 2025. The maximum weekly benefit was adjusted from $1,033 to $1,051 for new claims filed on or after October 6, 2024.
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Michigan
SUTA rates range from 0.06% to 10.3%. The taxable wage base remains at $9,500.
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Minnesota
SUTA rates range from 0.20% to 9.10% and include a 0.1% Workforce Enhancement Fee. The taxable wage base increased from $40,000 to $42,000 in 2024 and is estimated to increase to $44,000 in 2025. The maximum weekly benefit increased from $890 to $914 for new claims filed on or after October 27, 2024.
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Mississippi
SUTA rates range from 0.2% to 5.6%. In 2024 and 2025, the taxable wage base will remain at $14,000.
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Missouri
SUTA rates range from 0% to 6.75% in 2024 and 2025. The taxable wage base decreased to $10,000 in 2024 and is set to decrease again to $9,500 in 2025.
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Montana
SUTA rates range from 0.13% to 6.30%. The taxable wage base increased from $40,500 to $43,000 in 2024 and is estimated to increase to $45,500 in 2025. A claimant’s minimum weekly benefit increased from $169 to $217, while the maximum weekly benefit increased from $698 to $732 for new claims filed on or after July 1, 2024.
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Nebraska
SUTA rates range from 0% to 5.40% in 2024. Taxable wage base range remains between $9,000 – $24,000 for 2024 and 2025. The maximum weekly benefit increased from $514 to $546.
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Nevada
SUTA rates range from 0.3% to 5.4%. The taxable wage base increased from $40,100 to $40,600 in 2024 and will increase to $41,800 in 2025. A claimant’s maximum weekly benefit increased from $585 to $604, for new claims filed on or after July 7, 2024.
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New Hampshire
SUTA rates range from 0.1% to 1.7% for positive-rated employers. Tax rates for negative-rated employers range from 3.3% to 7.5%. The new employer rate is set at 1.7%. The taxable wage base remains at $14,000 in 2024 and 2025.
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New Jersey
New Jersey FY 2025 SUTA rates will range from 1.200% to 7.000% from January to June 2024 and 0.600% to 6.400% from July to Dec. The taxable wage base increased from $41,100 to $42,300 in 2024 and is scheduled to increase to $43,300 in calendar year 2025. The maximum weekly benefit increased from $830 to $854.
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New Mexico
SUTA rates range from 0.33% to 6.40%. The taxable wage base increased from $30,100 to $31,700 in 2024 and is estimated to increase to $33,300 in 2025. The minimum weekly benefit increased from $96 to $107, while the maximum weekly benefit increased from $514 to $577.
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New York
SUTA rates range from 2.1% to 9.9%. The taxable wage base increased from $12,300 to $12,50 in 2024, is scheduled to increase to $12,800 in 2025, and will increase again in 2026.
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North Carolina
SUTA rates range from 0.06% to 5.76%. The taxable wage base increased from $29,600 to $31,400 in 2024 and is estimated to increase to $33,200 in 2025.
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North Dakota
SUTA rates range from 0.08% to 9.68%. The taxable wage base increased from $40,800 to $43,800 in 2024 and is estimated to increase to $46,800 in 2025. A claimant’s maximum weekly benefit increased from $748 to $786 for new claims filed on or after July 1, 2024.
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Ohio
Ohio SUTA rates increased in 2024, ranging from 0.9% to 10.6%, including a mutualized rate of 0.5% for experienced employers. The taxable wage base remains at $9,000 for 2024 and 2025. The maximum weekly benefit range increased from $561-$757 to $583-$787.
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Oklahoma
SUTA rates range from 0.3% to 9.2%, and the taxable wage base increased from $25,700 to $27,000 in 2024 and will increase to $28,200 in 2025. The maximum weekly benefit increased from $493 to $519.
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Oregon
SUTA rates range from 0.9% to 5.4%. The taxable wage base increased from $50,900 to $52,800 in 2024 and is estimated to increase to $54,700 in 2025. For new claims filed on or after June 30, 2024, the minimum weekly benefit increased from $190 to $196. The maximum weekly benefit amount also increased from $812 to $836.
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Pennsylvania
SUTA rates range from 1.1419% to 10.3734%, with the Additional Contributions Factor increasing from 0.50% to 0.60% and the Surcharge Adjustment multiplier increasing from 5.40% to 9.20% in 2024. The SUTA rate range will remain the same in 2025. The employee rate increased from 0.06% to 0.07% in 2024 and will remain at 0.07% for 2025. The taxable wage base remains at $10,000 in 2024 and 2025.
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Puerto Rico
SUTA rates range from 2.5% to 5.4%, an increase from 2023. The unemployment wage base remains $7,000.
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Rhode Island
SUTA rates range from 1.1% to 9.7%, including a 0.21% job development assessment. The taxable wage base range increased from $28,200-$29,700 to $29,200-$30,700 in 2024 and is estimated to increase to $30,200-$31,700 in 2025. A claimant’s maximum weekly benefit range increased from $705-$723 to $881-$903 for new claims filed on or after July 7, 2024.
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South Carolina
SUTA rates range from 0.06% to 5.46% and include a 0.06% contingency assessment. The taxable wage base remains at $14,000 for 2024 and 2025.
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South Dakota
SUTA rates range from 0% to 9.35%. The taxable wage base remains at $15,000 for 2024 and 2025. A claimant’s maximum weekly benefit increased from $514 to $532 for claims filed on or after July 1, 2024.
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Tennessee
SUTA rates range from 0.01% to 10% in 2024. The taxable wage base remains $7,000.
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Texas
SUTA rates range from 0.25% to 6.25%. A claimant’s minimum weekly benefit increased from $73 to $74, while the maximum weekly benefit also increased from $577 to $591 for claims filed on or after October 6, 2024. The taxable wage base remains at $9,000 for 2024 and 2025.
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Utah
SUTA rates range from 0.3% to 7.3%. The taxable wage base increased from $44,800 to $47,000 in 2024 and is estimated to increase to $49,200 in 2025. The minimum weekly benefit increased from $28 to $44, while the maximum weekly benefit increased from $712 to $746.
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Vermont
Tax rates range from 0.40% to 5.40% in 2024 and 2025. The taxable wage base increased from $13,500 to $14,300 in 2024 and will increase to $14,800 in 2025. A claimant’s maximum weekly benefit increased from $705 to $729 on claims filed on or after July 8, 2024.
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Virginia
SUTA rates range from 0.10% to 6.20%. The taxable wage base remains at $8,000 for 2024 and 2025.
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Washington
SUTA rates range from 1.25% to 8.15%. The taxable wage base increased from $67,600 to $68,500 in 2024 and is scheduled to increase to $72,800 in 2025. For claims filed on or after July 7, 2024, the minimum weekly benefit increased from $323 to $342. The maximum weekly benefit amount also increased from $1,019 to $1,079.
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Washington, D.C.
SUTA rates range from 2.1% to 7.6%. The taxable wage base remains at $9,000 in 2024 and 2025.
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West Virginia
SUTA rates range from 1.50% to 8.50%. The taxable wage base increased from $9,000 to $9,521 in 2024 and is estimated to increase to $10,042 in 2025. A claimant’s maximum weekly benefit increased from $631 to $662.
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Wisconsin
The taxable wage base remains at $14,000, while SUTA rates range from 0%-4.3% for positive-rated employers and 6.4%-12% for negative-rated employers in 2024 and 2025.
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Wyoming
SUTA rates range from 0.00% to 8.50%. The taxable wage base increased from $29,100 to $30,900 in 2024 and is scheduled to increase to $32,400 in 2025. For new claims filed on or after July 7, 2024, the minimum weekly benefit increased from $43 to $45. The maximum weekly benefit amount also increased from $595 to $624.
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PORT Health Services has had a great experience with the Unemployment Savings Program offered through First Nonprofit. Throughout the years we have been involved in the program, we have increased our reserve account significantly through this program and find the reporting we receive both timely and useful. We look forward to our continued involvement with this program and our connection with First Nonprofit for many years to come.
Job One was spending a lot of money on unemployment. Our insurance broker, Mark Simcosky, recommended that we switch over to First Nonprofit. We did just that! This switch has been a huge savings for us! This switch saved us over $10,000 in the first year. Their customer service is Superior! Any time we have a question, we get a response very quickly. Any time we send them a report and they have a question; they call rather than just assuming. They were very responsive during COVID, even when they were in crisis mode their selves. They also were always there when we needed during COVID and very helpful! We would 1,000% recommend First Nonprofit to anybody that could benefit from it!
My experience with FNP has always been positive. Every time I have had to contact them, I’m always put in contact with a friendly and knowledgeable person. If something is missing from our account, they reach out to us to request it. It’s nice to work with a company that makes sure our account is current. I would recommend them to any nonprofit looking to reduce their unemployment insurance costs.
We’ve saved tens of thousands of dollars PER YEAR by changing to become a reimbursing employer, freeing funds for much needed capital investment. FNP has been a valued partner in this process, providing assurance that we have stopgap coverage for extraordinary claims and keeping claims response painless and simple. It’s a huge Win/Win!
First Nonprofit gets an A+ in my book. You are so easy to work with & very knowledgeable! Whether it is my quarterly correspondence with Kim or my random interactions with Dawn about a bond … I am so pleased that I get to work with such a helpful company. Thank you!
When I first began in my position at my organization, I hadn’t had experience working with a company like FNP. The staff was so patient and helpful in helping to explain the benefits of First Nonprofit. Anytime I reach out with a question I receive a quick, clear, and thorough response. I’m so thankful that we decided to partner with FNP. Their excellence in customer service, coupled with their variety of packages frees us up to truly serve our staff and community with a peace of mind knowing that our organization is protected against unanticipated unemployment insurance expenses.
FNP is a great resource for Daniel Kids. To have a TPA that we can count on to take point on not only managing our unemployment claims, but to support and guide any protest hearing, is invaluable. All the professional support staff we have worked with have been excellent, very knowledgeable and responsive. We are grateful for the help and support, thank you.
Chicago Children’s Theatre has greatly benefited from our partnership with First Nonprofit, and I have always enjoyed working with the staff on our filings and any complicated questions. I would not hesitate to recommend First Nonprofit to fellow nonprofits. We’re very happy customers.