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)
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