{"id":17503,"date":"2026-07-22T05:47:00","date_gmt":"2026-07-22T10:47:00","guid":{"rendered":"https:\/\/www.brightmine.com\/us\/?post_type=resources&p=17503"},"modified":"2026-10-23T08:26:42","modified_gmt":"2026-10-23T13:26:42","slug":"unemployment-and-disability-insurance-taxable-wage-bases-by-state","status":"publish","type":"resources","link":"https:\/\/www.brightmine.com\/us\/resources\/hr-compliance\/employee-benefits-compliance\/unemployment-insurance\/unemployment-and-disability-insurance-taxable-wage-bases-by-state\/","title":{"rendered":"Unemployment and disability insurance taxable wage bases by state"},"content":{"rendered":"\n
\n
\n
\n
\n

by the Brightmine Editorial Team<\/strong><\/p>\n<\/div>\n\n\n\n

Employers are liable for federal unemployment insurance tax, based on the wages they pay to their employees, up to a taxable wage base of $7,000 per year. Wages paid to employees that exceed the federal taxable wage base are not subject to federal unemployment taxes. The $7,000 wage base is set by law and can only increase or decrease if Congress passes legislation changing it. Federal unemployment taxes support functions of the federal Department of Labor’s Employment and Training Administration, as well as certain administrative functions of state unemployment agencies.<\/p>\n\n\n\n

Similarly, most employers also pay state unemployment insurance contributions, based on the wages they pay to their employees, up to a state taxable wage base. These contributions fund unemployment benefits for employees who lose their jobs through no fault of their own. Some states set their taxable wage base in law, while other states inflation-adjust it every year.<\/p>\n\n\n\n

A handful of states also have disability insurance systems with employer and\/or employee contributions tied to a taxable wage base. The disability wage base may, but is not required to, be the same as the state unemployment insurance wage base. In addition, Massachusetts has a taxable wage base for Employer Medical Assistance Contributions (EMAC).<\/p>\n\n\n\n

\"Screenshot<\/span>
\n
\n

Want to see more?<\/h3>\n\n\n\n
\n

For full access to our 50 State Chart: <\/p>\n\n\n

Unemployment and disability insurance taxable wage bases by state<\/h2>\n\n\n

, sign up for an HR and Compliance Center subscription today.<\/p>\n<\/div>\n\n\n\n

\n
Request a quote<\/a><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n
\n
\n
\n

Latest updates<\/h3>\n\n\n\n

Updated to reflect forthcoming increases in Iowa, Nevada and Wyoming.<\/p>\n<\/div>\n\n\n\n

\n

Get ahead of HR compliance<\/h3>\n\n\n\n

Navigating today\u2019s complex HR compliance landscape is challenging.<\/p>\n\n\n\n

Get ahead with Brightmine. Access HR resources and automation tools managed by seasoned human HR experts.<\/p>\n\n\n\n

Proudly partnered with LexisNexis\u00ae<\/sup><\/a><\/p>\n\n\n\n

\n
\"\"<\/figure>\n<\/div>\n\n\n\n
\n
Request a quote<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n
\n
\n\n\n\n

Read more 50-state charts:<\/p>\n\n\n\n