State Tax Liability Information

Last Updated 2022
Alabama
Wage Base
$8,000.00
Min Weekly Benefit
$45.00
Max Weekly Benefit
$275.00
Max Employer Liability
$7,150.00
Min Tax Rate
0.65%
Max Tax Rate
6.80%
New Emp Rate
2.70%
Volun. Cont.
No
Alaska
Wage Base
$41,500.00
Min Weekly Benefit
$56.00
Max Weekly Benefit
$370.00
Max Employer Liability
$11,492.00
Min Tax Rate
1.00%
Max Tax Rate
5.40%
New Emp Rate
Per Industry
Volun. Cont.
No
Arizona
Wage Base
$7,000.00
Min Weekly Benefit
$119.00
Max Weekly Benefit
$240.00
Max Employer Liability
$6,240.00
Min Tax Rate
0.05%
Max Tax Rate
11.30%
New Emp Rate
2.00%
Volun. Cont.
Yes
Arkansas
Wage Base
$7,000.00
Min Weekly Benefit
$81.00
Max Weekly Benefit
$451.00
Max Employer Liability
$11,726.00
Min Tax Rate
0.30%
Max Tax Rate
14.20%
New Emp Rate
3.10%
Volun. Cont.
Yes
California
Wage Base
$7,000.00
Min Weekly Benefit
$40.00
Max Weekly Benefit
$450.00
Max Employer Liability
$11,700.00
Min Tax Rate
1.50%
Max Tax Rate
6.20%
New Emp Rate
3.40%
Volun. Cont.
Yes
Colorado
Wage Base
$13,600.00
Min Weekly Benefit
$25.00
Max Weekly Benefit
$618.00
Max Employer Liability
$16,068.00
Min Tax Rate
0.58%
Max Tax Rate
7.40%
New Emp Rate
Per Industry
Volun. Cont.
Yes
Connecticut
Wage Base
$15,000.00
Min Weekly Benefit
$15.00
Max Weekly Benefit
$631.00
Max Employer Liability
$18,356.00
Min Tax Rate
1.90%
Max Tax Rate
6.80%
New Emp Rate
3.20%
Volun. Cont.
No
Delaware
Wage Base
$16,500.00
Min Weekly Benefit
$20.00
Max Weekly Benefit
$400.00
Max Employer Liability
$10,400.00
Min Tax Rate
0.30%
Max Tax Rate
8.20%
New Emp Rate
2.50%
Volun. Cont.
No
Florida
Wage Base
$7,000.00
Min Weekly Benefit
$32.00
Max Weekly Benefit
$275.00
Max Employer Liability
$3,300.00
Min Tax Rate
0.10%
Max Tax Rate
5.40%
New Emp Rate
2.70%
Volun. Cont.
No
Georgia
Wage Base
$9,500.00
Min Weekly Benefit
$44.00
Max Weekly Benefit
$330.00
Max Employer Liability
$4,620.00
Min Tax Rate
0.04%
Max Tax Rate
7.56%
New Emp Rate
2.70%
Volun. Cont.
Yes
Hawaii
Wage Base
$48,100.00
Min Weekly Benefit
$5.00
Max Weekly Benefit
$630.00
Max Employer Liability
$16,380.00
Min Tax Rate
0.00%
Max Tax Rate
5.60%
New Emp Rate
2.40%
Volun. Cont.
No
Idaho
Wage Base
$41,600.00
Min Weekly Benefit
$72.00
Max Weekly Benefit
$448.00
Max Employer Liability
$8,960.00
Min Tax Rate
0.25%
Max Tax Rate
5.40%
New Emp Rate
1%
Volun. Cont.
No
Illinois
Wage Base
$12,740.00
Min Weekly Benefit
$51.00
Max Weekly Benefit
$471.00
Max Employer Liability
$15,080.00
Min Tax Rate
0.20%
Max Tax Rate
6.40%
New Emp Rate
Per Industry
Volun. Cont.
No
Indiana
Wage Base
$9,500.00
Min Weekly Benefit
$37.00
Max Weekly Benefit
$390.00
Max Employer Liability
$10,140.00
Min Tax Rate
0.50%
Max Tax Rate
7.40%
New Emp Rate
2.50%
Volun. Cont.
Yes
Iowa
Wage Base
$31,600.00
Min Weekly Benefit
$70.00
Max Weekly Benefit
$447.00
Max Employer Liability
$13,286.00
Min Tax Rate
0.00%
Max Tax Rate
7.50%
New Emp Rate
Per Industry
Volun. Cont.
No
Kansas
Wage Base
$14,000.00
Min Weekly Benefit
$118.00
Max Weekly Benefit
$474.00
Max Employer Liability
$7,584.00
Min Tax Rate
0.00%
Max Tax Rate
7.10%
New Emp Rate
Per Industry
Volun. Cont.
Yes
Kentucky
Wage Base
$10,800.00
Min Weekly Benefit
$39.00
Max Weekly Benefit
$552.00
Max Employer Liability
$14,352.00
Min Tax Rate
0.30%
Max Tax Rate
9.00%
New Emp Rate
2.70%
Volun. Cont.
Yes
Louisiana
Wage Base
$7,700.00
Min Weekly Benefit
$10.00
Max Weekly Benefit
$247.00
Max Employer Liability
$6,422.00
Min Tax Rate
0.09%
Max Tax Rate
6.00%
New Emp Rate
Per Industry
Volun. Cont.
Yes
Maine
Wage Base
$12,000.00
Min Weekly Benefit
$75.00
Max Weekly Benefit
$445.00
Max Employer Liability
$11,570.00
Min Tax Rate
0.00%
Max Tax Rate
5.40%
New Emp Rate
192%
Volun. Cont.
Yes
Maryland
Wage Base
$8,500.00
Min Weekly Benefit
$50.00
Max Weekly Benefit
$430.00
Max Employer Liability
$11,180.00
Min Tax Rate
0.30%
Max Tax Rate
7.50%
New Emp Rate
2.60%
Volun. Cont.
No
Massachusetts
Wage Base
$15,000.00
Min Weekly Benefit
$45.00
Max Weekly Benefit
$823.00
Max Employer Liability
$28,626.00
Min Tax Rate
0.94%
Max Tax Rate
14.37%
New Emp Rate
2.83%
Volun. Cont.
Yes
Michigan
Wage Base
$9,000.00
Min Weekly Benefit
$147.00
Max Weekly Benefit
$362.00
Max Employer Liability
$9,412.00
Min Tax Rate
0.06%
Max Tax Rate
10.30%
New Emp Rate
Per Industry
Volun. Cont.
Yes
Minnesota
Wage Base
$35,000.00
Min Weekly Benefit
$28.00
Max Weekly Benefit
$740.00
Max Employer Liability
$19,240.00
Min Tax Rate
0.10%
Max Tax Rate
8.90%
New Emp Rate
Per Industry
Volun. Cont.
Yes
Mississippi
Wage Base
$14,000.00
Min Weekly Benefit
$30.00
Max Weekly Benefit
$235.00
Max Employer Liability
$6,110.00
Min Tax Rate
0.00%
Max Tax Rate
5.40%
New Emp Rate
1.00%
Volun. Cont.
No
Missouri
Wage Base
$11,500.00
Min Weekly Benefit
$35.00
Max Weekly Benefit
$320.00
Max Employer Liability
$6,400.00
Min Tax Rate
0.00%
Max Tax Rate
6.00%
New Emp Rate
Per Industry
Volun. Cont.
No
Montana
Wage Base
$34,100.00
Min Weekly Benefit
$150.00
Max Weekly Benefit
$487.00
Max Employer Liability
$12,662.00
Min Tax Rate
0.00%
Max Tax Rate
6.12%
New Emp Rate
Per Industry
Volun. Cont.
No
Nebraska
Wage Base
$9,000.00
Min Weekly Benefit
$70.00
Max Weekly Benefit
$440.00
Max Employer Liability
$11,440.00
Min Tax Rate
0.00%
Max Tax Rate
5.40%
New Emp Rate
Per Industry
Volun. Cont.
Yes
Nevada
Wage Base
$32,500.00
Min Weekly Benefit
$16.00
Max Weekly Benefit
$469.00
Max Employer Liability
$12,194.00
Min Tax Rate
0.25%
Max Tax Rate
5.40%
New Emp Rate
2.95%
Volun. Cont.
No
New Hampshire
Wage Base
$14,000.00
Min Weekly Benefit
$32.00
Max Weekly Benefit
$427.00
Max Employer Liability
$11,102.00
Min Tax Rate
0.10%
Max Tax Rate
7.00%
New Emp Rate
1.20%
Volun. Cont.
No
New Jersey
Wage Base
$35,300.00
Min Weekly Benefit
$103.00
Max Weekly Benefit
$713.00
Max Employer Liability
$18,538.00
Min Tax Rate
0.40%
Max Tax Rate
5.40%
New Emp Rate
2.80%
Volun. Cont.
Yes
New Mexico
Wage Base
$25,000.00
Min Weekly Benefit
$86.00
Max Weekly Benefit
$461.00
Max Employer Liability
$11,986.00
Min Tax Rate
0.33%
Max Tax Rate
5.40%
New Emp Rate
Per Industry
Volun. Cont.
Yes
New York
Wage Base
$11,600.00
Min Weekly Benefit
$100.00
Max Weekly Benefit
$504.00
Max Employer Liability
$13,104.00
Min Tax Rate
0.52%
Max Tax Rate
7.82%
New Emp Rate
2.50%
Volun. Cont.
Yes
North Carolina
Wage Base
$25,200.00
Min Weekly Benefit
$15.00
Max Weekly Benefit
$350.00
Max Employer Liability
$4,200.00
Min Tax Rate
0.06%
Max Tax Rate
5.76%
New Emp Rate
1.00%
Volun. Cont.
Yes
North Dakota
Wage Base
$37,900.00
Min Weekly Benefit
$43.00
Max Weekly Benefit
$618.00
Max Employer Liability
$16,068.00
Min Tax Rate
0.08%
Max Tax Rate
9.69%
New Emp Rate
1.02%
Volun. Cont.
Yes
Ohio
Wage Base
$9,000.00
Min Weekly Benefit
$134.00
Max Weekly Benefit
$480.00
Max Employer Liability
$14,872.00
Min Tax Rate
0.30%
Max Tax Rate
9.40%
New Emp Rate
Per Industry
Volun. Cont.
Yes
Oklahoma
Wage Base
$18,700.00
Min Weekly Benefit
$16.00
Max Weekly Benefit
$539.00
Max Employer Liability
$14,014.00
Min Tax Rate
0.10%
Max Tax Rate
5.50%
New Emp Rate
1.50%
Volun. Cont.
No
Oregon
Wage Base
$42,100.00
Min Weekly Benefit
$146.00
Max Weekly Benefit
$648.00
Max Employer Liability
$16,848.00
Min Tax Rate
0.70%
Max Tax Rate
5.40%
New Emp Rate
2.10%
Volun. Cont.
No
Pennsylvania
Wage Base
$10,000.00
Min Weekly Benefit
$68.00
Max Weekly Benefit
$573.00
Max Employer Liability
$15,106.00
Min Tax Rate
1.29%
Max Tax Rate
9.93%
New Emp Rate
3.5 or 9.7%
Volun. Cont.
Yes
Puerto Rico
Wage Base
$7,000.00
Min Weekly Benefit
$7.00
Max Weekly Benefit
$133.00
Max Employer Liability
$3,458.00
Min Tax Rate
1.20%
Max Tax Rate
5.40%
New Emp Rate
2.80%
Volun. Cont.
No
Rhode Island
Wage Base
$24,000.00
Min Weekly Benefit
$53.00
Max Weekly Benefit
$586.00
Max Employer Liability
$18,382.00
Min Tax Rate
0.69%
Max Tax Rate
9.19%
New Emp Rate
1.06%
Volun. Cont.
No
South Carolina
Wage Base
$14,000.00
Min Weekly Benefit
$42.00
Max Weekly Benefit
$326.00
Max Employer Liability
$6,520.00
Min Tax Rate
0.06%
Max Tax Rate
5.46%
New Emp Rate
0.55%
Volun. Cont.
No
South Dakota
Wage Base
$15,000.00
Min Weekly Benefit
$28.00
Max Weekly Benefit
$414.00
Max Employer Liability
$10,764.00
Min Tax Rate
0.00%
Max Tax Rate
9.30%
New Emp Rate
1.75%
Volun. Cont.
Yes
Tennessee
Wage Base
$7,000.00
Min Weekly Benefit
$30.00
Max Weekly Benefit
$275.00
Max Employer Liability
$7,150.00
Min Tax Rate
0.01%
Max Tax Rate
10.00%
New Emp Rate
2.70%
Volun. Cont.
No
Texas
Wage Base
$9,000.00
Min Weekly Benefit
$69.00
Max Weekly Benefit
$521.00
Max Employer Liability
$13,546.00
Min Tax Rate
0.31%
Max Tax Rate
6.31%
New Emp Rate
2.70%
Volun. Cont.
Yes
Utah
Wage Base
$36,600.00
Min Weekly Benefit
$31.00
Max Weekly Benefit
$580.00
Max Employer Liability
$15,080.00
Min Tax Rate
0.10%
Max Tax Rate
7.10%
New Emp Rate
Per Industry
Volun. Cont.
No
Vermont
Wage Base
$16,100.00
Min Weekly Benefit
$68.00
Max Weekly Benefit
$513.00
Max Employer Liability
$13,338.00
Min Tax Rate
0.80%
Max Tax Rate
6.50%
New Emp Rate
Per Industry
Volun. Cont.
No
Virginia
Wage Base
$8,000.00
Min Weekly Benefit
$60.00
Max Weekly Benefit
$378.00
Max Employer Liability
$9,828.00
Min Tax Rate
0.10%
Max Tax Rate
6.20%
New Emp Rate
2.50%
Volun. Cont.
No
Washington
Wage Base
$52,700.00
Min Weekly Benefit
$188.00
Max Weekly Benefit
$790.00
Max Employer Liability
$20,540.00
Min Tax Rate
0.00%
Max Tax Rate
5.40%
New Emp Rate
Per Industry
Volun. Cont.
Yes
Washington DC
Wage Base
$9,000.00
Min Weekly Benefit
$50.00
Max Weekly Benefit
$444.00
Max Employer Liability
$11,544.00
Min Tax Rate
1.60%
Max Tax Rate
7.00%
New Emp Rate
2.70%
Volun. Cont.
No
West Virginia
Wage Base
$12,000.00
Min Weekly Benefit
$24.00
Max Weekly Benefit
$424.00
Max Employer Liability
$11,024.00
Min Tax Rate
1.50%
Max Tax Rate
8.50%
New Emp Rate
2.70%
Volun. Cont.
Yes
Wisconsin
Wage Base
$14,000.00
Min Weekly Benefit
$54.00
Max Weekly Benefit
$370.00
Max Employer Liability
$9,620.00
Min Tax Rate
0.00%
Max Tax Rate
12.00%
New Emp Rate
Per Industry
Volun. Cont.
Yes
Wyoming
Wage Base
$26,400.00
Min Weekly Benefit
$36.00
Max Weekly Benefit
$508.00
Max Employer Liability
$13,208.00
Min Tax Rate
0.09%
Max Tax Rate
10.00%
New Emp Rate
Per Industry
Volun. Cont.
No

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