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The 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 budgets. While these changes and requirements bind for-profit entities, nonprofit, governmental, and tribal entities have options.
Note: Nonprofit, governmental, and tribal entities are exempt from FUTA (Federal Unemployment Tax Act).
Click here for 2024 cost factors.
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Alabama
SUTA rates range from 0.20% to 5.40% in 2025. The taxable wage base remains $8,000.
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Alaska
SUTA rates range from 1.00% to 5.40% in 2025. The taxable wage base increased to $49,700 in 2024 and $51,700 in 2025.
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Arizona
SUTA rates range from 0.04% to 9.72% in 2025. The taxable wage base remains $8,000.
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Arkansas
2025 SUTA rates range from 0.2% to 10.1%. The taxable wage base remains $7,000.
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California
In 2025, SUTA rates range from 1.5% to 6.2%. New employers pay 3.4%. Positive-balance employers also pay a 0.1% extra Employment Training Tax. Voluntary contributions are not permitted in 2025. The taxable wage base remains $7,000.
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Colorado
2025 SUTA rates range from 0.81% to 12.34%. Rates include a solvency and a support surcharge. The wage base increased to $27,200 in 2025 and will increase to $30,600 in 2026.
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Connecticut
2025 SUTA rates range from 0.1% to 8.9%. The taxable wage increased from $25,000 to $26,100.
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Delaware
The taxable wage base increased from $10,500 to $12,500 in 2025.
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D.C.
The taxable wage base remains at $9,000 in 2025.
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Florida
SUTA rates range from 0.10% to 5.40% in 2025. Short-time compensation program participants may be subject to a maximum rate of 6.4%. The taxable wage base remains $7,000.
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Georgia
SUTA rates range from 0.04% to 8.10% in 2025. The Employment & Training Assessment remains at 0.01%, and the taxable wage base remains $9,500.
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Hawaii
SUTA rates range from 0% to 5.60% in 2025. The taxable wage base increased to $61,958. The maximum weekly unemployment benefit increased from $796 to $835 for claims filed on or after January 1, 2025.
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Idaho
2025 SUTA rates range from 0.225% to 5.4%. The taxable wage base increased to $55,300 in 2025. The maximum weekly unemployment benefit increased from $568 to $590 for claims filed on or after January 1, 2025.
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Illinois
2025 SUTA rates range from 0.75% to 7.85%. The taxable wage base increased from $13,590 to $13,916. The maximum weekly unemployment benefit range increased from $593-$808 to $605-$826 for claims filed on or after January 1, 2025.
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Indiana
Through 2025, unemployment tax rates range from 0.50% to 7.40% (penalty rates range from 2.50% to 9.40%), and the taxable wage base remains at $9,500.
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Iowa
2025 SUTA rates range from 0% – 7%. Iowa’s taxable wage base increased to $39,500 for 2025 (up from $38,200 for 2024).
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Kansas
SUTA rates range from 0.00% to 6.65% in 2025. The taxable wage base remains $14,000. Starting in 2026, the wage base will be adjusted annually as a percentage of the statewide average annual wage through 2030.
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Kentucky
2025 SUTA rates range from 0.3% to 9.0%. The wage base increased from $11,100 to $11,400 in 2024 and increased to $11,700 in 2025.
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Louisiana
SUTA rates range from 0.09% to 6.20%. The taxable wage base remains at $7,700. Effective January 1, 2025, the maximum duration of benefits decreased from a fixed 26 weeks and will now be determined by the state’s unemployment rate. The maximum duration will be 12 weeks if the unemployment rate is 5% or less and 20 weeks if it is 8% or greater.
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Maine
2025 SUTA rates are expected to range from 0.30% to 6.27%, with the average rate increasing from 2.32% to 2.41%. The taxable wage base remains at $12,000.
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Maryland
The taxable wage base remains at $8,500 in 2025.
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Massachusetts
The taxable wage base remains at $15,000 in 2025.
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Michigan
The taxable wage base decreased to $9,000 in 2025. For new claims filed on or after January 1, 2025:
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Minnesota
SUTA rates range from 0.50% to 9.40% (including a 0.1% Workforce Enhancement Fee). The taxable wage base increased from $42,000 to $43,000.
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Mississippi
In 2025, the taxable wage base remains at $14,000.
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Missouri
SUTA rates range from 0% to 6.75% in 2025. The taxable wage base decreased to $9,500.
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Montana
SUTA rates range from 0.13% to 6.30% (up to 9.45% with penalty rates). The taxable wage base increased from $43,000 to $45,100.
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Nebraska
SUTA rates range from 0% to 5.40%. The 2025 taxable wage base range remains between $9,000 and $24,000. The maximum weekly unemployment benefit increased from $546 to $564 for claims filed on or after January 1, 2025.
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Nevada
SUTA rates range from 0.30% to 5.40%. The taxable wage base increased from $40,600 to $41,800 in 2025.
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New Hampshire
SUTA rates range from 0.1% to 7.5% for fiscal year 2025. The taxable wage base remains at $14,000.
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New Jersey
In fiscal year 2025, SUTA rates range from 0.600% to 6.400%. The taxable wage base increased from $42,300 in 2024 to $43,300. The maximum weekly unemployment benefit increased from $854 to $875 for claims filed on or after January 1, 2025.
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New Mexico
The taxable wage base increased from $31,700 in 2024 to $33,200 in 2025. The maximum weekly unemployment benefit increased from $577 to $598 for claims filed on or after January 1, 2025. The minimum also increased from $107 to $111.
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New York
The taxable wage base increased from $12,500 in 2024 to $12,800 in 2025 and will rise again in 2026.
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North Carolina
SUTA rates range from 0.06% to 5.76%. The taxable wage base increased from $31,400 in 2024 to $32,600 in 2025.
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North Dakota
2025 SUTA rates range from 0.08% to 9.69%. The taxable wage base increased from $43,800 in 2024 to $45,100.
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Ohio
SUTA rates range from 0.5% to 10.2%. The taxable wage base remains at $9,000. The maximum weekly unemployment benefit range increased from $583-$787 to $600-$810 for claims filed on or after January 1, 2025.
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Oklahoma
2025 SUTA rates range from 0.3% to 9.2%, and the taxable wage base increased from $27,000 in 2024 to $28,200. The maximum weekly unemployment benefit increased from $519 to $541 for claims filed on or after January 1, 2025.
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Oregon
2025 SUTA rates range from 0.9% to 5.4%. The taxable wage base increased from $52,800 in 2024 to $54,300.
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Pennsylvania
Employer 2025 SUTA rates range from 1.419% to 10.3734% (up to 13.6494% with penalty rate). The employee rate remains at 0.07%, and the taxable wage base remains at $10,000.
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Puerto Rico
The taxable wage base is expected to remain at $7,000.
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Rhode Island
SUTA rates range from 1.1% to 9.70%. The taxable wage base range increased to $29,800 ($31,300 for employers with the maximum SUTA rate).
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South Carolina
2025 SUTA rates range from 0.06% to 5.46%. The taxable wage base remains at $14,000.
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South Dakota
2025 SUTA rates range from 0% to 9.35%. The taxable wage base remains at $15,000.
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Tennessee
SUTA rates for fiscal year 2025 range from 0.01% to 10.0%. The 2025 taxable wage base remains at $7,000.
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Texas
The taxable wage base remains at $9,000.
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Utah
2025 SUTA rates range from 0.2% to 7.2%. The taxable wage base increased from $47,000 in 2024 to $48,900. The maximum weekly unemployment benefit increased from $746 to $777 for claims filed on or after January 1, 2025. The minimum weekly benefit also increased from $44 to $45.
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Vermont
Fiscal year 2025 SUTA rates rates range from 0.40% to 5.40%. The taxable wage base increased from $14,300 in 2024 to $14,800.
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Virginia
2025 SUTA rates range from 0.1% to 6.2%. The taxable wage base remains at $8,000.
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Washington
SUTA rates range from 0.27% to 6.03% (1.25% to 8.15% with penalty rates). The taxable wage base increased from $68,500 in 2024 to $72,800.
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Washington, D.C.
The taxable wage base remains at $9,000.
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West Virginia
SUTA rates range from 1.50% to 8.50%. The taxable wage base decreased to $9,500.
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Wisconsin
2025 SUTA rates range from 0% to 12%. The taxable wage base remains at $14,000.
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Wyoming
The taxable wage base increased from $30,900 in 2024 to $32,400 in 2025.
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We’ve been a member of First Nonprofit’s Unemployment Savings Program since 2011 and highly recommend joining. The program is terrific and allows us to earn interest on our own funds while still meeting the state’s requirements on unemployment payments. In addition, the staff are great and always helpful sorting out any questions we may have. Thank you all!
CCSCT was approached by First NonProfit to discuss its Unemployment Savings Program and ways the program could significantly reduce the amount of unemployment taxes we were paying. At the time, our agency was paying approximately $80,000 per year. First NonProfit conducted an analysis to determine if making the switch would be in our best interest, and it clearly was based on our circumstances. The first year on the program, CCSCT saw a 70% reduction in its unemployment costs and each year, continues to experience further reductions as a result of having minimal claims. Some additional benefits of the program including having a fixed annual cost, an interest-baring reserve account, professional unemployment claims management and representation at all unemployment hearings. This has been one of the best decisions we have made.
We first started using First Nonprofit’s Unemployment Savings Program when we were a small startup nonprofit. We didn’t have an HR department and needed expertise in the event that an unemployment claim was made. We knew we were eligible to be a reimbursing employer, but weren’t sure how to navigate that process. They made it easy to set things up, plan for, and then manage claims when they came at a very reasonable cost. The amount of time and stress they’ve saved us dealing with all this has been worth way more than the cost. We’ve now grown to a large nonprofit and do have an HR department but have no plans to stop using their services. I highly recommend them to every nonprofit I come into contact with!
Throughout our membership in the Unemployment Savings Program, First Nonprofit understood our demands, community dynamics, and the importance of seamless services; that allowed us to serve our constituents better.
Because INCS advocates for the operating conditions that allow charter public schools to provide high quality public education, partnering with First Nonprofit was an easy decision. First Nonprofit’s unemployment programs provide our member schools two operating elements crucial to their ability to provide high quality public education: savings and budget certainty. Capable, committed teachers are the key to student success. By participating in the unemployment insurance savings plan, charter public schools gain peace of mind and are able to invest more money in their teachers.
It has been our sincere pleasure to maintain a strong, vibrant business partnership with First Nonprofit. We greatly admire their strong industry knowledge, technical expertise, constant professionalism, knowledgeable and dedicated staff. They are always extremely responsive, personable and provide us with the necessary guidance and recommendations on a numerous variety of employment scenarios.
NYCON members who use First Nonprofit’s programs enjoy enduring savings and improved efficiency. Our association knows that success, because from the beginning, we achieved the same great benefits. Great savings, seamless technology, and responsive service. NYCON highly recommends First Nonprofit’s remarkable unemployment solutions.
Visually Impaired Preschool Services has been a client of First Non-Profit since it was first offered as a benefit of VisionServe Alliance. We completed a thorough evaluation of cash savings to our agency before taking advantage of this wonderful benefit and it has been a very wise decision. Our experience with the processes from accounting to claims have been professional, expeditious and easy.