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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 in 2025 and 2026.
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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
SUTA rates range from 0.60% to 5.60%. The taxable wage base increased from $10,500 to $12,500 in 2025 and is scheduled to increase again to $14,500 in 2026.
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D.C.
The taxable wage base remains at $9,000 in 2025 and 2026.
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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 in 2025 and 2026.
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Georgia
SUTA rates range from 0.04% to 8.10% in 2025. The Employment & Training Assessment remains at 0.01%. The taxable wage base remains $9,500 in 2025 and 2026.
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Hawaii
SUTA rates range from 0% to 5.60% in 2025. The taxable wage base increased to $62,000. 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 in 2025 and is scheduled to increase again to $14,250 in 2026. 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%). The taxable wage base remains at $9,500 in 2025 and 2026.
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Iowa
2025 SUTA rates range from 0% – 7%. Iowa’s taxable wage is $39,500 for 2025 and will be $20,400 for 2026.
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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%. Maine has raised its unemployment weekly benefit amounts (WBA) in June 2025. Eligible claimants can now receive between $108 and $623 per week. The taxable wage base remains at $12,000 in 2025 and 2026.
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Maryland
2025 SUTA rates range from 0.3% to 7.5%. The taxable wage base remains at $8,500 in 2025 and 2026.
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Massachusetts
With the 2025 COVID Recovery Assessment Rate, SUTA rates range from 1.096% to 15.906%. The taxable wage base remains at $15,000 in 2025 and 2026.
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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
SUTA rates range from 0.20% to 5.6%. The taxable wage base remains at $14,000 in 2025 and 2026.
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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 maximum weekly unemployment benefit increased from $546 to $564 for claims filed on or after January 1, 2025. The 2025 and 2026 taxable wage base range remains between $9,000 and $24,000.
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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 in 2025 and 2026.
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New Jersey
In fiscal year 2025, SUTA rates range from 0.600% to 6.400%. In fiscal year 2026, SUTA rates range from 0.5% to 5.8%. 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 basic rate schedule remains the highest table: SUTA rates range from 2.1% to 9.9%. The taxable wage base increased from $12,500 in 2024 to $12,800 in 2025 and will rise again to $13,000 in 2026. Beginning October 6, 2025, the maximum weekly benefit amount (WBA) for unemployment claims will increase from $504 to $869 per week.
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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 maximum weekly unemployment benefit range increased from $583-$787 to $600-$810 for claims filed on or after January 1, 2025. The taxable wage base remains at $9,000 in 2025 and 2026.
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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%. The taxable wage base remains at $10,000 in 2025 and 2026.
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Puerto Rico
SUTA rates range from 3.0% to 5.4%. 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 in 2025 and 2026.
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South Dakota
2025 SUTA rates range from 0% to 9.35%. The taxable wage base remains at $15,000 in 2025 and 2026.
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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 in 2025 and 2026.
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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 and 2026 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 in 2025 and 2026.
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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 in 2025. The taxable wage base will increase to $78,200 in 2026.
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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 in 2025 and 2026.
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Wyoming
SUTA rates range from 0.14% to 10.00%. The taxable wage base increased from $30,900 in 2024 to $32,400 in 2025 and will rise again to $33,800 in 2026.
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First Nonprofit has been a great partner. They have helped us saved hundreds of thousands of dollars! They have awesome resources for our nonprofit organization. Thanks for the partnership.
First Nonprofit has saved us so much money over the state’s program. We had one little glitch with the state recently and we contacted FNP immediately. FNP staff called us back immediately and moved to remedy the problem.
Luckily for us, our interactions regarding any issues with staffing has been very minimal! I can say that all other interactions with regards to billing, 941 reporting, etc. have been extremely pleasant, accommodating and easy to work with. Kim Ghanayem is always prompt, professional and friendly. Thank you so much!
First Nonprofit has been easy to work with and makes the administrative process easier and smoother. We enjoy working with you.
I have worked with the First Non-Profit Team for many years, and I appreciate the quick response and care that Cecilia and the team provides anytime I have questions. While there are other providers that may provide like services, First Nonprofit will always be my first choice! I appreciate you!
I would like to comment on my experience with FNP….to date our District has saved $1,000’s of dollars by being enrolled in the First Nonprofit program. My only regret is that we did not know about this method of paying unemployment tax years ago….as I had figured about five years
ago, had we enrolled 15-20 years ago, we could have saved our small school district upwards of $500,000 in payments to IDES. Also we would have had a pretty hefty sum of money in our Reserve Account. Thankfully I attended a workshop hosted by First Nonprofit back in 2015 which got the ball rolling!
My experience with the FNP has been fantastic. The idea of setting funds aside for the unemployment tax liability is a bedrock for nonprofit organizations like mine, namely ASHBA; what is even more advantageous is having the FNP as a custodian of those funds. 100% recommended!
First Nonprofit smoothed the unemployment perils for our organization during Covid. Without the ability to cap our UI exposure, we would not have been able to weather the storm. The program worked perfectly and we have come out of the pandemic ready to forge on. Thanks FNP!