State Unemployment Insurance Taxable Wage Base
UI Taxable Wage Base Update for 2008
At least 18 states have increased their taxable wage limits for unemployment insurance for tax year 2008, according to a BNA survey. At this time, more than half of the states are maintaining their 2007 wage base limits in 2008.
Thus far, Hawaii is the only state scheduled to lower its wage base for 2008, according to the survey. Hawaii's wage base was lowered under H.B. 1500 to $13,000 for 2008, 2009, and 2010, provided the state's trust fund balance remains at a specified reserve level. Two states, Oklahoma and Rhode Island, lowered their wage bases in 2007.
In the state wage base chart below, all wage bases known to have increased are highlighted in bold, with wage bases known to have decreased in italics. Unconfirmed wage bases are marked with an asterisk (*). Several states will not finalize their wage bases until February or March of next year.
Each state limits the amount of wages paid each covered employee that are taxable for unemployment insurance purposes, but not below the federal standard of $7,000. Thus far, Washington has the highest taxable wage base for 2008 ($34,000).
|
STATE |
2007 ($) |
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 |