Tools and Resources

SUI / SDI Taxable Wages

Review each state’s taxable wage base for unemployment / disability insurance.

StateTaxable Wage Base 2009Taxable Wage Base 2008Taxable Wage Base 2007

Alabama

$8,000

$8,000

$8,000

Alaska

$32,700

$31,300

$30,100

Arizona

$7,000

$7,000

$7,000

Arkansas

$10,000

$10,000

$10,000

California - SUI

$7,000

$7,000

$7,000

     SDI Employee

$90,669

$86,698

$83,389

Colorado

$10,000

$10,000

$10,000

Connecticut

$15,000

$15,000

$15,000

Delaware

$10,500

$10,500

$8,500

DC

$9,000

$9,000

$9,000

Florida

$7,000

$7,000

$7,000

Georgia

$8,500

$8,500

$8,500

Hawaii - SUI

$13,000

$13,000

$35,300

Idaho

$33,200

$32,200

$30,200

Illinois

$12,300

$12,000

$11,500

Indiana

$7,000

$7,000

$7,000

Iowa

$23,700

$22,800

$22,000

Kansas

$8,000

$8,000

$8,000

Kentucky

$8,000

$8,000

$8,000

Louisiana

$7,000

$7,000

$7,000

Maine

$12,000

$12,000

$12,000

Maryland

$8,500

$8,500

$8,500

Massachusetts

$14,000

$14,000

$14,000

Michigan

$9,000

$9,000

$9,000

Minnesota

$26,000

$25,000

$24,000

Mississippi

$7,000

$7,000

$7,000

Missouri

$12,500

$12,000

$11,000

Montana

$25,100

$23,800

$22,700

Nebraska

$9,000

$9,000

$8,000

Nevada

$26,600

$25,400

$24,600

New Hampshire

$8,000

$8,000

$8,000

New Jersey - SUI, SDI, WF, HC

$28,900

$27,700

$26,600

New Mexico

$20,900

$19,900

$18,600

New York

$8,500

$8,500

$8,500

North Carolina

$19,300

$18,600

$17,800

North Dakota

$23,700

$22,100

$21,300

Ohio

$9,000

$9,000

$9,000

Oklahoma

$14,200

$13,600

$13,200

Oregon

$31,300

$30,200

$29,000

Pennsylvania - Employer

$8,000

$8,000

$8,000

     Employee

Unlimited

Unlimited

Unlimited

Puerto Rico - SUI

$7,000

$7,000

$7,000

     DIS

$9,000

$9,000

$9,000

Rhode Island - SUI

$18,000

$14,000

$14,000

     TDI Employee

$56,000

$54,400

$52,100

South Carolina

$7,000

$7,000

$7,000

South Dakota

$9,500

$9,000

$8,500

Tennessee

$9,000

$7,000

$7,000

Texas

$9,000

$9,000

$9,000

Utah

$27,800

$26,700

$25,400

Vermont

$8,000

$8,000

$8,000

Virginia

$8,000

$8,000

$8,000

Virgin Islands

$22,100

$21,800 

$20,000

Washington

$35,700

$34,000

$31,400

West Virginia

$12,000

$8,000

$8,000

Wisconsin

$12,000

$10,500

$10,500

Wyoming

$21,500

$20,100

$18,100

 Last Updated 7/30/2009. For more recent changes, contact your Client Service Representative.

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