Lots of Payroll changes for 2015, state by state

Heads up: The Unemployment Insurance (UI) taxable wage base has changed for numerous states. 

Make sure your Payroll pros know the score. For companies doing business in different states, keeping UI bases covered is critical.

States’ UI taxes are based on a percentage of taxable wages paid. Under the Federal Unemployment Tax Act, every state must meet the current wage base of $7,000 per employee. Most states’ wages bases are higher than that.

Here are the wage bases for each state for 2015.

If there’s no change, only one figure is listed. For states with an increase, the previous year’s base is in parentheses. And if a state announced its wage base yet, it’s marked TBA (to be announced).

Alabama – $8,000

Alaska – TBA ($37,400)

Arizona – $7,000

Arkansas – $12,000

California – $7,000

Colorado – $11,800 ($11,700)

Connecticut – $15,500

Delaware – $18,500

D.C. – $9,000

Florida – TBA ($8,000)

Georgia – $9,500

Hawaii – TBA ($40,400)

Idaho – TBA ($35,200)

Illinois – TBA ($12,960)

Indiana – $9,500

Iowa – $27,300 ($26,800)

Kansas – $12,000 ($8,000)

Kentucky – $9,900 ($9,600)

Louisiana – $7,700

Maine – $12,000

Maryland – $8,500

Massachusetts – $15,000 ($14,000)

Michigan – $9,500

Minnesota – $30,000 ($29,000)

Mississippi – $14,000

Missouri – $13,000

Montana – $29,500 ($29,000)

Nebraska – $9,000

Nevada – $27,800 ($27,400)

New Hampshire – $14,000

New Jersey – $32,000 ($31,500)

New Mexico – $23,400

New York – $10,500 ($10,300)

North Carolina – $21,700 ($21,400)

North Dakota – TBA ($33,600)

Ohio – $9,000

Oklahoma – $17,000 ($18,700)

Oregon – $35,700 ($35,000)

Pennsylvania – $9,000 ($8,750)

Puerto Rico – $7,000

Rhode Island – $21,200 ($20,600)

South Carolina – $14,000 ($12,000)

South Dakota – $15,000 ($14,000)

Tennessee – $9,000

Texas – $9,000

Utah – TBA ($30,800)

Vermont – $16,400 ($16,000)

Virgin Islands – TBA ($22,500)

Virginia – $8,000

Washington – $42,100 ($41,300)

West Virginia – $12,000

Wisconsin – $14,000

Wyoming – $24,700 ($24,500)