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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.
Click here for 2026 SUTA 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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PORT Health Services has had a great experience with the Unemployment Savings Program offered through First Nonprofit. Throughout the years we have been involved in the program, we have increased our reserve account significantly through this program and find the reporting we receive both timely and useful. We look forward to our continued involvement with this program and our connection with First Nonprofit for many years to come.
Job One was spending a lot of money on unemployment. Our insurance broker, Mark Simcosky, recommended that we switch over to First Nonprofit. We did just that! This switch has been a huge savings for us! This switch saved us over $10,000 in the first year. Their customer service is Superior! Any time we have a question, we get a response very quickly. Any time we send them a report and they have a question; they call rather than just assuming. They were very responsive during COVID, even when they were in crisis mode their selves. They also were always there when we needed during COVID and very helpful! We would 1,000% recommend First Nonprofit to anybody that could benefit from it!
My experience with FNP has always been positive. Every time I have had to contact them, I’m always put in contact with a friendly and knowledgeable person. If something is missing from our account, they reach out to us to request it. It’s nice to work with a company that makes sure our account is current. I would recommend them to any nonprofit looking to reduce their unemployment insurance costs.
We’ve saved tens of thousands of dollars PER YEAR by changing to become a reimbursing employer, freeing funds for much needed capital investment. FNP has been a valued partner in this process, providing assurance that we have stopgap coverage for extraordinary claims and keeping claims response painless and simple. It’s a huge Win/Win!
First Nonprofit gets an A+ in my book. You are so easy to work with & very knowledgeable! Whether it is my quarterly correspondence with Kim or my random interactions with Dawn about a bond … I am so pleased that I get to work with such a helpful company. Thank you!
When I first began in my position at my organization, I hadn’t had experience working with a company like FNP. The staff was so patient and helpful in helping to explain the benefits of First Nonprofit. Anytime I reach out with a question I receive a quick, clear, and thorough response. I’m so thankful that we decided to partner with FNP. Their excellence in customer service, coupled with their variety of packages frees us up to truly serve our staff and community with a peace of mind knowing that our organization is protected against unanticipated unemployment insurance expenses.
FNP is a great resource for Daniel Kids. To have a TPA that we can count on to take point on not only managing our unemployment claims, but to support and guide any protest hearing, is invaluable. All the professional support staff we have worked with have been excellent, very knowledgeable and responsive. We are grateful for the help and support, thank you.
Chicago Children’s Theatre has greatly benefited from our partnership with First Nonprofit, and I have always enjoyed working with the staff on our filings and any complicated questions. I would not hesitate to recommend First Nonprofit to fellow nonprofits. We’re very happy customers.