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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. The maximum weekly benefit amount increased from $809 to $844.
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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 rise 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. The minimum weekly benefit amount range increased from $90-$108 to $93-$112, while the maximum increased from $602-$739 to $622-$739.
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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. The minimum weekly benefit amount increased from $153 to $159, while the maximum weekly benefit amount increased from $612 to $637.
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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. The maximum weekly benefit amount increased from $694 to $720.
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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 in 2025 and 2026. The minimum weekly benefit amount range increased to $108-$189, while the maximum increased to $623-$1,090.
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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. As of October 5, 2025, the maximum weekly benefit amount is $1,105 per week, up from $1,051 max (a 5% increase).
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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. The maximum weekly benefit amount increased to $948.
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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. The minimum weekly benefit amount increased from $217 to $227, while the maximum weekly benefit amount increased from $732 to $767.
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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. The maximum weekly benefit amount increased from $604 to $631.
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New Hampshire
SUTA rates range from 0.1% to 7.5% from July 1, 2024 – December 31, 2025. The taxable wage base remains at $14,000 in 2025 and 2026. Claimants can collect between $32 and $324 in weekly benefits.
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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. The maximum weekly benefit amount increased from $786 to $815.
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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. The minimum weekly benefit amount increased from $196 to $204, while the maximum weekly benefit amount increased from $836 to $872.
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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). The maximum weekly benefit amount range increased from $723-$903 to $745-$931. The minimum weekly benefit also increased to $62.
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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. The maximum weekly benefit amount increased from $532 to $553.
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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. The maximum weekly benefit amount increased to $605.
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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 range from 0.40% to 5.40%. The taxable wage base increased from $14,300 in 2024 to $14,800. The weekly minimum benefit amount increased from $90 to $94, while the maximum benefit amount increased from $729 to $757.
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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. The weekly minimum benefit amount increased from $342 to $366, while the maximum benefit amount increased from $1,079 to $1,152
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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. The weekly minimum benefit amount increased from $45 to $47, while the maximum benefit amount increased from $624 to $651.
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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.
The Ensight Skills Center has enjoyed working with First Nonprofit for several years. We are enrolled in their Unemployment Savings Program and although we have not required a lot of intervention, there have been a few times. I know others have dealt with the same problem of unemployment fraud over the last year and in our case, a call to First Nonprofit (they actually answer their phones) cleared up the issue. They also sent us a letter to send to all our employees telling them what they needed to do to prevent this in the future and protect themselves. What a relief! Over the years if I have questions or concerns, they are happy to listen, advise and help if they can. Another BIG advantage of using First Nonprofit is that all the money that is paid into the Unemployment Savings Program lives on my balance sheet as an asset. The money continues to be Ensight’s not the governments. First Nonprofit has certainly given me peace of mind.
In addition to their money-saving purpose on behalf of nonprofit organizations like AHS, First Nonprofit’s Nonprofit Unemployment Fund streamlines the information we need to efficiently manage unemployment claims. Our relationship with NU Fund gave us access to such things as advice on planning for what’s ahead and how to analyze cost scenarios when unexpected events occurred. Both experiences were very helpful.
We have had a great experience with FNP. During Covid, when there was the chance that reimbursable nonprofits would have to pay 50% of the unemployment costs, FNP went to bat for us. We would receive weekly information on the Unemployment claim and how they were working to reduce the costs to reimbursable nonprofits. They have a great service also working with [our claims administrator] to make sure all the paperwork is completed correctly for any unemployment claim.