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WAGE & TAX

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
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