Note: Nonprofit, governmental, and tribal entities are exempt from FUTA (Federal Unemployment Tax Act).
Click here for 2025 cost factors.
Alabama
SUTA rates range from 0.20% to 5.40%. The Employment Security Assessment portion of 0.06% remains in effect. The 2026 taxable wage base remains $8,000.
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Alaska
2026 SUTA rates range from 1.00% to 5.40%. The taxable wage base increased from $51,700 to $54,200. The employee contribution rate remains 0.50%.
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Arizona
The taxable wage base remains at $8,000 in 2026.
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Arkansas
The 2026 taxable wage base is estimated to remain $7,000.
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California
2026 SUTA rates range from 1.5% to 6.2%. A 0.1% Employment Training Tax is also applied to employers with positive balances. The taxable wage base remains at $7,000 in 2026.
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Colorado
The wage base increased from $27,200 in 2025 to $30,600 in 2026.
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Connecticut
The 2026 taxable wage base increased from $26,100 in 2025 to $27,000 in 2026.
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Delaware
The taxable wage base increased from $12,500 in 2025 to $14,500 in 2026.
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Florida
SUTA rates range from 0.10% to 5.40%. The taxable wage base remains $7,000 in 2026.
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Georgia
The taxable wage base remains at $9,500 in 2026.
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Hawaii
The 2026 taxable wage base is estimated to increase to $64,900 (up from $62,000 in 2025).
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Idaho
2026 SUTA rates will range between 0.208% and 5.40%. The taxable wage base increased from $55,300 in 2025 to $58,300 in 2026.
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Illinois
The 2026 rates range from 0.75% to 7.05% . The taxable wage base increased from $13,916 in 2025 to $14,250 in 2026.
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Indiana
SUTA rates range from 0.50% to 9.40% The taxable wage base remains at $9,500 in 2026.
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Iowa
SUTA rates range from 0% to 5.40%. The taxable wage is $20,400 in 2026.
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Kansas
SUTA rates increased in 2026, ranging from 0% to 6.95%. The taxable wage base increased from $14,000 in 2025 to $15,100 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
The 2026 taxable wage base is estimated to increase to $12,000 (up from $11,700 in 2025).
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Louisiana
SUTA rates range from 0.09% to 6.20% in 2026. The wage decreased to $7,000.
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Maine
The taxable wage base remains at $12,000 in 2026, with SUTA rates ranging from 0.31% to 6.60%. SUTA rates include a 0.14% Competitive Skills Scholarship Fund rate and the 0.17% Unemployment Program Administrative Fund Assessment rate.
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Maryland
The taxable wage base remains at $8,500 in 2026.
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Massachusetts
2026 SUTA rates are set to increase from schedule D to schedule E, ranging from 0.94% to 14.37% (not including COVID Recovery Assessment). The taxable wage base remains at $15,000 in 2026.
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Michigan
The maximum weekly benefit increases from $446 to $530 for claims filed in 2026 and $614 for claims filed in 2027. The taxable wage base continues to range from $9,000 to $9,500.
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Minnesota
The taxable wage base increased from $43,000 to $44,000.
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Mississippi
The taxable wage base remains at $14,000 in 2026.
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Missouri
The taxable wage base decreased to $9,000.
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Montana
SUTA rates range from 0.13% to 9.45%. The taxable wage base increased from $45,100 in 2025 to $47,300 in 2026.
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Nebraska
2026 SUTA rates have increased, ranging from 0% to 5.40%. The 2026 taxable wage base range remains between $9,000 and $24,000.
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Nevada
The 2026 taxable wage base is estimated to increase to $43,000 (up from $41,800 in 2025).
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New Hampshire
The taxable wage base remains at $14,000 in 2026.
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New Jersey
In fiscal year 2026, SUTA rates range from 0.5% to 5.8%. The taxable wage base increased from $43,300 in 2025 to $44,800 in 2026.
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New Mexico
The taxable wage base increased from $33,200 in 2025 to $34,700 in 2026.
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New York
The taxable wage base increased substantially from $12,800 in 2025 to $17,600 in 2026. Beginning October 6, 2025, the maximum weekly benefit amount (WBA) for unemployment claims increased from $504 to $869 per week.
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North Carolina
The taxable wage base increased from $32,600 to $34,200 in 2026.
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North Dakota
SUTA rates range from 0.07% to 9.67%. The taxable wage base increased from $45,100 in 2025 to $46,600 in 2026.
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Ohio
A new Technology and Customer Service fee of 0.15% will be added for contributory/taxpaying employers in 2026 and will run for two years. The taxable wage base remains at $9,000 in 2026.
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Oklahoma
2026 SUTA rates range from 0.20% to 5.80%. The taxable wage base is $25,000.
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Oregon
The taxable wage base increased from $54,300 in 2025 to $56,700 in 2026.
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Pennsylvania
The taxable wage base remains at $10,000 in 2026.
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Puerto Rico
The 2026 taxable wage base is estimated to remain $7,000.
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Rhode Island
The 2026 taxable wage base range is estimated to increase to $30,400-$31,900 (up from $29,800-$31,300 in 2025).
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South Carolina
SUTA rates range from 0.06% to 5.46%. The taxable wage base remains at $14,000 in 2026.
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South Dakota
The taxable wage base remains at $15,000 in 2026.
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Tennessee
Tennessee’s 2025/2026 rates remained at Table 6, with rates ranging from 0.01% to 10.00%. The 2026 taxable wage base is estimated to remain at $7,000.
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Texas
The taxable wage base remains at $9,000 in 2026.
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Utah
SUTA rates range from 0.1% to 8.1%. The taxable wage base increased from $48,900 in 2025 to $50,700 in 2026.
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Vermont
The taxable wage base increased from $14,800 in 2025 to $15,400 2026.
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Virginia
The taxable wage base remains at $8,000 in 2026.
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Washington
SUTA rates range from 0.27% to 8.15%. The taxable wage base increased from $72,800 in 2025 to $78,200 in 2026.
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Washington, D.C.
The taxable wage base remains at $9,000 in 2026.
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West Virginia
SUTA rates range from 1.5% to 8.5%, while the taxable wage base remains $9,500.
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Wisconsin
Tax rates range from 0% to 4.45% for positive-rated employers. Tax rates range from 6.4% to 12% for negative-rated employers. The taxable wage base remains at $14,000 in 2026.
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Wyoming
The taxable wage base increased from $32,400 in 2025 to $33,800 in 2026.
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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.