The unemployment insurance tax rate and wage base updates listed below have been announced. Nonprofit, governmental, and tribal entities should assess the potential impact of these changes on 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 2025 cost factors.
Alabama
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Alaska
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Arizona
The taxable wage base remains at $8,000 in 2026.
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Arkansas
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California
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
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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
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
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Idaho
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Illinois
The taxable wage base increased from $13,916 in 2025 to $14,250 in 2026.
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Indiana
The taxable wage base remains at $9,500 in 2026.
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Iowa
Iowa’s taxable wage increased from $39,500 in 2025 to $20,400 in 2026.
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Kansas
The taxable wage base remains $14,000 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
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Louisiana
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Maine
The taxable wage base remains at $12,000 in 2026.
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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.
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Minnesota
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Mississippi
The taxable wage base remains at $14,000 in 2026.
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Missouri
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Montana
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Nebraska
The 2026 taxable wage base range remains between $9,000 and $24,000.
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Nevada
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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 from $12,800 in 2025 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
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North Dakota
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Ohio
The taxable wage base remains at $9,000 in 2026.
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Oklahoma
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Oregon
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Pennsylvania
The taxable wage base remains at $10,000 in 2026.
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Puerto Rico
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Rhode Island
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South Carolina
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
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Texas
The taxable wage base remains at $9,000 in 2026.
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Utah
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Vermont
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Virginia
The taxable wage base remains at $8,000 in 2026.
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Washington
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
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Wisconsin
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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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!