--- title: "2027 State Law Changes for Employers, by Date | MCC" description: "15 minimum wage increases, 24 new SUTA wage bases, sick leave and 1099 changes for 2027, each from an official source, plus what isn't announced yet." url: "https://mcc-solutionsnj.com/bookkeeping/2027-state-law-changes-for-employers" --- Employer changes · 2027 # 2027 state law changes for employers, by date and state Minimum wage increases with the old and new rates, 2027 unemployment tax wage bases, sick leave changes and the federal 1099 threshold, each linked to its official source. **Many states' 2027 minimum wage increases and unemployment tax wage bases take effect January 1, 2027**: 49 days left. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) **Last updated:** November 2026 (the newest source check in the data files this page reads). **Quick answer.** In our data, 15 states raise the minimum wage in 2027 (14 on January 1), 24 states have published a 2027 unemployment tax wage base, and 31 2027 figures are not announced yet. Every item links the official source. ## Pick your state ## Dated list of 2027 changes ### January 1, 2027 Effective on this date. - California · minimum wage #### Minimum wage rises from $16.90 to $17.40 an hour Tipped cash wage: $16.90 to $17.40 California DIR, August 13, 2026: the statewide minimum wage rises to $17.40 per hour beginning January 1, 2027. Source: [California DIR: minimum wage set to increase to $17.40 on January 1, 2027 (release 2026-66)](https://www.dir.ca.gov/DIRNews/2026/2026-66.html) **3 more sources in the same file** - [California DIR: minimum wage set to increase to $16.90 on January 1, 2026](https://www.dir.ca.gov/DIRNews/2025/2025-118.html) - [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state) - [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped) - Colorado · minimum wage #### Minimum wage rises from $15.16 to $15.71 an hour Tipped cash wage: $12.14 to $12.69 CDLE, August 13, 2026: $15.71 per hour in 2027, a 3.6% increase; $12.69 for tipped workers. Source: [CDLE: Colorado minimum wage will increase to $15.71/hour in 2027](https://cdle.colorado.gov/press-releases/press-release-colorado-minimum-wage-will-increase-to-1571/hour-in-2027) **2 more sources in the same file** - [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state) - [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped) - Connecticut · minimum wage #### Minimum wage rises from $16.94 to $17.48 an hour Tipped cash wage for 2027: not confirmed - Bartenders who customarily receive tips (cash wage): 2027 rate not confirmed Governor Lamont, August 5, 2026: $17.48 beginning January 1, 2027, a $0.54 increase tied to the employment cost index (3.2% for the year ending June 30, 2026). Source: [Connecticut Governor: minimum wage will increase to $17.48 on January 1, 2027](https://portal.ct.gov/governor/news/press-releases/2026/08-2026/governor-lamont-announces-minimum-wage-will-increase) **3 more sources in the same file** - [Connecticut DOL: Wage and Workplace Standards](https://portal.ct.gov/dol/divisions/wage-and-workplace-standards) - [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state) - [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped) - Connecticut · paid sick leave #### Paid sick leave: 1 to 10 employees (from Jan. 1, 2027) Phased in by size: 11 or more employees from January 1, 2026, and every employer with 1 or more employees from January 1, 2027. - Accrual: 1 hour of leave for every 30 hours actually worked. January 1, 2026 for employers with 11 or more employees in Connecticut; January 1, 2027 for employers with 1 or more. Source: [Paid Sick Leave FAQs (Connecticut Department of Labor)](https://portal.ct.gov/dol/divisions/legal/connecticut-leave-programs/paid-sick-leave-faqs) - Maine · minimum wage #### Minimum wage rises from $15.10 to $15.70 an hour Tipped cash wage: $7.55 to $7.85 Maine DOL, September 18, 2026: the minimum wage increases from $15.10 to $15.70 per hour effective January 1, 2027. Source: [Maine DOL: Maine's minimum wage to increase to $15.70 per hour](https://www.maine.gov/labor/news_events/article.shtml?id=13362373) **2 more sources in the same file** - [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state) - [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped) - Michigan · minimum wage #### Minimum wage rises from $13.73 to $15.00 an hour Tipped cash wage: $5.49 to $6.30 - Workers under 18 (85% of the minimum): $11.67 to $12.75 - New hires under 20, first 90 days (training wage): $4.25 to $4.25 Michigan LEO: effective January 1, 2027, the minimum wage rate is $15.00 per hour. Source: [Michigan LEO: Minimum Wage & Overtime](https://www.michigan.gov/leo/bureaus-agencies/ber/wage-and-hour/min-wage) **4 more sources in the same file** - [Michigan LEO: Minimum Wage and Overtime FAQ](https://www.michigan.gov/leo/bureaus-agencies/ber/wage-and-hour/frequently-asked-questions/wage-and-hour/minimum-wage-and-overtime-faq) - [Michigan Legislature: Local Government Labor Regulatory Limitation Act, 2015 PA 105 (MCL 123.1381 to 123.1396)](https://www.legislature.mi.gov/documents/mcl/pdf/mcl-Act-105-of-2015.pdf) - [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state) - [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped) - Minnesota · minimum wage #### Minimum wage rises from $11.41 to $11.87 an hour Tipped cash wage: $11.41 to $11.87 - 90-day training wage, workers under 20: $9.68 Minnesota DLI, August 19, 2026: $11.87 an hour for all employers from January 1, 2027, a 3.99% inflation adjustment. Source: [Minnesota DLI: minimum-wage rate adjusted for inflation as of Jan. 1, 2027](https://dli.mn.gov/news/minimum-wage-rate-adjusted-inflation-jan-1-2027) **2 more sources in the same file** - [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state) - [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped) - Montana · minimum wage #### Minimum wage rises from $10.85 to $11.20 an hour Tipped cash wage: $10.85 to $11.20 - Businesses not covered by the FLSA with gross annual sales of $110,000 or less: 2027 rate not confirmed Montana DLI notice, October 7, 2026: the minimum wage increases to $11.20 per hour effective January 1, 2027. Source: [Montana DLI: October 7, 2026 notice to Montana employers (2027 minimum wage)](https://erd.dli.mt.gov/labor-standards/wage-and-hour-payment-act/MW-Determination-Letter1.pdf) **3 more sources in the same file** - [Montana DLI: Montana's Minimum Wage](https://erd.dli.mt.gov/labor-standards/wage-and-hour-payment-act/state-minimum-wage) - [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state) - [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped) - Nebraska · minimum wage #### Minimum wage rises from $15.00 to $15.26 an hour Tipped cash wage: $2.13 to $2.13 - Youth rate, ages 14 and 15: $13.50 to $13.50 Nebraska DOL schedule: $15.26 from January 1, 2027. Source: [Nebraska DOL: State of Nebraska minimum wage (updated 7/31/2026)](https://dol.nebraska.gov/webdocs/getfile/1de74298-7be2-43be-afab-0428b079e287) **3 more sources in the same file** - [Nebraska Attorney General: Opinion No. 26-003 (May 7, 2026)](https://ago.nebraska.gov/sites/default/files/docs/opinions/Opinion%20No.%2026-003.pdf) - [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state) - [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped) - New Jersey · minimum wage #### Minimum wage rises from $15.92 to $16.48 an hour Tipped cash wage: $6.05 to $6.61 - Seasonal and small employers (fewer than 6 employees): $15.23 to $16.25 - Agricultural workers: $14.20 to $15.00 - Long-term care facility direct care staff: $18.92 to $19.48 NJDOL, September 29, 2026: $16.48 per hour for most employees, effective January 1, 2027. Source: [NJDOL: 2027 minimum wage release (September 29, 2026)](https://www.nj.gov/labor/lwdhome/press/2026/20260929_min_wage.shtml) **3 more sources in the same file** - [NJDOL My Work Rights: tipped workers](https://www.nj.gov/labor/myworkrights/worker-protections/tipped_workers/) - [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state) - [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped) - Ohio · minimum wage #### Minimum wage rises from $11.00 to $11.40 an hour Tipped cash wage: $5.50 to $5.70 - Smaller employers (gross receipts at or under the threshold) and 14- and 15-year-olds: $7.25 to $7.25 Ohio Department of Commerce, September 30, 2026: $11.40 for non-tipped and $5.70 for tipped employees from January 1, 2027, for employers with annual gross receipts of more than $419,000. Source: [Ohio Department of Commerce: Ohio minimum wage to increase by 3.5% in 2027](https://com.ohio.gov/about-us/media-center/news/Ohio-Minimum-Wage-to-Increase-in-2027) **3 more sources in the same file** - [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state) - [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped) - [Ohio Revised Code 4111.02, minimum wage (effective March 21, 2017)](https://codes.ohio.gov/ohio-revised-code/section-4111.02) - Rhode Island · minimum wage #### Minimum wage rises from $16.00 to $17.00 an hour Tipped cash wage: $3.89 to $3.89 - Full-time students under 19 at nonprofit religious, educational, library or community service employers (90%): $14.40 to $15.30 - Ages 14 and 15 working 24 hours or fewer a week (75%): $12.00 to $12.75 Rhode Island Governor, August 4, 2025: under 2025-H 5029A and 2025-S 0125A the minimum wage is $17 on January 1, 2027. Source: [Rhode Island Governor: McKee signs legislation raising the minimum wage](https://governor.ri.gov/press-releases/governor-mckee-signs-legislation-raising-rhode-island-minimum-wage) **3 more sources in the same file** - [RI DLT: Minimum Wage](https://dlt.ri.gov/regulation-and-safety/labor-standards/minimum-wage) - [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state) - [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped) - South Dakota · minimum wage #### Minimum wage rises from $11.85 to $12.30 an hour Tipped cash wage: $5.925 to $6.15 South Dakota DLR: effective January 1, 2027, the minimum wage for non-tipped employees will be $12.30 per hour. Source: [South Dakota DLR: 2027 minimum wage poster](https://dlr.sd.gov/employment_laws/publications/min-wage-poster-2027-english.pdf) **4 more sources in the same file** - [South Dakota DLR: Minimum Wage](https://dlr.sd.gov/employment_laws/minimum_wage.aspx) - [South Dakota DLR: Minimum Wage FAQ](https://dlr.sd.gov/employment_laws/minimum_wage_faq.aspx) - [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state) - [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped) - Virginia · minimum wage #### Minimum wage rises from $12.77 to $13.75 an hour Tipped cash wage for 2027: not confirmed Code of Virginia section 40.1-28.10: $13.75 from January 1, 2027, then $15.00 on January 1, 2028 (HB1/SB1, signed April 9, 2026). Source: [Code of Virginia section 40.1-28.10: Minimum wages](https://law.lis.virginia.gov/vacode/title40.1/chapter3/section40.1-28.10/) **4 more sources in the same file** - [Virginia Governor: Spanberger signs bills to raise state minimum wage](https://www.governor.virginia.gov/newsroom/news-releases/2026/april-releases/name-1116004-en.html) - [Code of Virginia section 40.1-28.9: tipped employees](https://law.lis.virginia.gov/vacode/title40.1/chapter3/section40.1-28.9/) - [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state) - [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped) - Washington · minimum wage #### Minimum wage rises from $17.13 to $17.73 an hour Tipped cash wage: $17.13 to $17.73 - Workers aged 14 and 15 (85%): $15.07 Washington L&I, September 30, 2026: the minimum wage rises 3.5% to $17.73 an hour on January 1, 2027. Source: [Washington L&I: minimum wage rises to $17.73 an hour in 2027](https://www.lni.wa.gov/news-events/article/26-17) **2 more sources in the same file** - [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state) - [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped) ### July 1, 2027 Effective on this date. - Alaska · minimum wage #### Minimum wage rises from $14.00 to $15.00 an hour Tipped cash wage: $14.00 to $15.00 Alaska DOLWD: the minimum wage increases to $15.00 on July 1, 2027 (AS 23.10.065), then adjusts each year from January 1, 2028. $14.00 applies until June 30, 2027. Source: [Alaska DOLWD: Wage and Hour](https://labor.alaska.gov/lss/whhome.htm) **4 more sources in the same file** - [Alaska DOLWD: restaurant industry notice (February 5, 2026)](https://labor.alaska.gov/lss/forms/Restaurant-Industry.pdf?q=020526) - [Alaska DOLWD: Wage and Hour Pamphlet 100 (rev. October 2025)](https://www.labor.alaska.gov/lss/forms/pam100.pdf?q=100325) - [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state) - [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped) - Virginia · paid sick leave #### Paid sick leave: 50 or more employees (from July 1, 2027) Phased in by size: employers with 50 or more employees from July 1, 2027, 25 or more from January 1, 2028, and 1 or more from January 1, 2029. The new article also covers state and local government employers. Home health workers stay under the earlier law, which turns on the job rather than employer size. - Accrual: At least 1 hour of paid sick leave for every 30 hours worked, accruing from the start of employment. July 1, 2027 for employers with 50 or more employees; January 1, 2028 for 25 or more; January 1, 2029 for 1 or more. Until then, Virginia's paid sick leave law covers only home health workers. Source: [Va. Code 40.1-33.6:3 (effective July 1, 2027), Use of paid sick leave (Virginia Legislative Information System)](https://law.lis.virginia.gov/vacodeupdates/title40.1/section40.1-33.6:3/) **3 more sources in the same file** - [Code of Virginia, Title 40.1, Chapter 3, Article 2.1:1, Paid Sick Leave (Virginia Legislative Information System)](https://law.lis.virginia.gov/vacodefull/title40.1/chapter3/article2.1:1/) - [In Due Course: 2026 session summaries (Virginia Division of Legislative Services)](https://dls.virginia.gov/pubs/idc/idc26.pdf) - [Code of Virginia, Title 40.1, Chapter 3, Article 2.1 (Virginia Legislative Information System)](https://law.lis.virginia.gov/vacodefull/title40.1/chapter3/article2.1/) ### Calendar year 2027 Figures the state files list for the 2027 calendar year. - Alabama · unemployment tax #### Unemployment tax wage base: $8,000 in 2026, $8,000 in 2027 Alabama Department of Revenue: "Tax is due by an employer on the first $8,000 paid to each employee during a calendar year." The page states a standing amount with no end date, so 2027 is $8,000. Source: [Alabama Department of Workforce: Employers FAQ](https://workforce.alabama.gov/employers/faq/) **5 more sources in the same file** [Alabama Department of Revenue: Unemployment Compensation Tax](https://www.revenue.alabama.gov/tax-types/unemployment-compensation-tax/) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - Arizona · unemployment tax #### Unemployment tax wage base: $8,000 in 2026, $8,000 in 2027 DES: "Taxable wages are the first $8,000 of gross wages paid to each employee each year" (the limit was $7,000 for wages paid before January 1, 2023). The page sets no end date, so 2027 is $8,000. Source: [Arizona DES: Unemployment Insurance Tax, taxable wage increase](https://des.az.gov/node/23513) **7 more sources in the same file** [Arizona DES: Unemployment tax and wage report due dates](https://des.az.gov/node/835) - [Arizona DES: Registering a business for unemployment insurance](https://des.az.gov/node/820) - [Arizona DES: Unemployment tax, taxable wages](https://des.az.gov/node/833) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - California · unemployment tax #### Unemployment tax wage base: $7,000 in 2026, $7,000 in 2027 EDD lists $7,000 per employee per calendar year for 2027. Source: [California EDD: Contribution Rates, Withholding Schedules, and Meals and Lodging Values](https://edd.ca.gov/en/Payroll_Taxes/rates_and_withholding/) **7 more sources in the same file** [California EDD: Payroll Tax Calendar](https://edd.ca.gov/en/payroll_taxes/due_dates_calendar/) - [California EDD: Required Filings and Due Dates](https://edd.ca.gov/en/payroll_taxes/Required_Filings_and_Due_Dates) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - [IRS: draft Schedule A (Form 940) for 2026, created March 18, 2026 (draft, do not file)](https://www.irs.gov/pub/irs-dft/f940sa--dft.pdf) - California · unemployment tax #### State Disability Insurance (SDI), withheld from employees: 1.4% for 2027 EDD: 1.4% for 2027 (1.3% in 2026), with no taxable wage limit since January 1, 2024. SDI is disability insurance, not unemployment insurance. Source: [California EDD: Contribution Rates, Withholding Schedules, and Meals and Lodging Values](https://edd.ca.gov/en/Payroll_Taxes/rates_and_withholding/) **7 more sources in the same file** [California EDD: Payroll Tax Calendar](https://edd.ca.gov/en/payroll_taxes/due_dates_calendar/) - [California EDD: Required Filings and Due Dates](https://edd.ca.gov/en/payroll_taxes/Required_Filings_and_Due_Dates) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - [IRS: draft Schedule A (Form 940) for 2026, created March 18, 2026 (draft, do not file)](https://www.irs.gov/pub/irs-dft/f940sa--dft.pdf) - Florida · unemployment tax #### Unemployment tax wage base: $7,000 in 2026, $7,000 in 2027 Florida Statutes s. 443.1217(2) (2026 statutes): beginning January 1, 2015, remuneration paid to an individual during a calendar year above $7,000 is not taxable wages. The amount is fixed in statute with no end date, so 2027 is $7,000. Source: [Florida Department of Revenue: Reemployment Tax Rate Information](https://floridarevenue.com/taxes/taxesfees/Pages/rt_rate.aspx) **7 more sources in the same file** [Florida DOR: Reemployment Tax Part 2, Employers' Responsibilities](https://floridarevenue.com/taxes/tutorial/tutorial_docs/rtPart2.pdf) - [Florida DOR: Considering Business Opportunities in Florida? (GT-800029)](https://www.floridarevenue.com/Forms_library/current/gt800029.pdf) - [Florida Statutes (2026), s. 443.1217, Wages](https://m.flsenate.gov/Statutes/443.1217) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - Georgia · unemployment tax #### Unemployment tax wage base: $9,500 in 2026, $9,500 in 2027 O.C.G.A. s. 34-8-49 (2021 code text on Justia): the taxable amount is "January 1, 2013, and thereafter - $9,500.00", with no end date; GDOL's FAQ also gives $9,500 under 2012 House Bill 347. The amount stays until the General Assembly changes it. Source: [Georgia Department of Labor: Employers FAQs, Unemployment Insurance](https://dol.georgia.gov/node/2291) **6 more sources in the same file** [Georgia DOL: Information About Unemployment Insurance for Employers, Tax Reporting & Liability (DOL-4E)](https://dol.georgia.gov/document/unemployment-tax/unemployment-insurance-tax-reporting-and-liability-information-employers/download) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - [O.C.G.A. s. 34-8-49 (2021 Georgia Code, statute text on Justia)](https://law.justia.com/codes/georgia/2021/title-34/chapter-8/article-2/section-34-8-49/) - Indiana · unemployment tax #### Unemployment tax wage base: $9,500 in 2026, $9,500 in 2027 Indiana DWD: "Premiums are based on the first $9,500 of gross wages per employee per calendar year." The page states a standing amount with no end date, so 2027 is $9,500. Source: [Indiana DWD: New Employer Premium Rate](https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/rate-computation/new-employer-premium-rate) **7 more sources in the same file** [Indiana DWD: Quarterly Report Due Dates](https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/wage-reporting-need-to-know/quarterly-report-due-dates) - [Indiana DWD: General Questions FAQ](https://www.in.gov/dwd/indiana-unemployment/employers/faqs/general-questions-faq) - [Indiana DWD: Employer Guide, Rate Computation](https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/rate-computation) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - Iowa · unemployment tax #### Unemployment tax wage base: $20,400 in 2026, $21,100 in 2027 Iowa Workforce Development (June 30, 2026): "The taxable wage base for Calendar Year 2027 will be $21,100, up slightly from CY 2026 but down from $39,500 in CY 2025." Source: [Iowa Workforce Development: Tax topic page (September 2, 2026 announcement)](https://workforce.iowa.gov/topics/tax) **7 more sources in the same file** [Iowa Workforce Development: Employer Resources (UI Employer Handbook)](https://workforce.iowa.gov/employers/unemployment-insurance/employer-handbook/employer-resources) - [Iowa Administrative Code rule 23.8 (Iowa Legislature)](https://www.legis.iowa.gov/docs/iac/rule/871.23.8.pdf) - [Iowa Workforce Development: Iowans' unemployment benefits increase starting July 5 (June 30, 2026)](https://workforce.iowa.gov/announcement/2026-06-30/iowans-unemployment-benefits-increase-starting-july-5) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - Kentucky · unemployment tax #### Unemployment tax wage base: $12,000 in 2026, $12,000 in 2027 KRS 341.030(7)(a) (2025 Kentucky Revised Statutes, Justia statute text, secondary source): the base rises $300 a year "not to exceed twelve thousand dollars ($12,000)", and the trust-fund rules in (7)(b)-(e) can only pause or resume increases up to that cap. The 2026 base is already $12,000 (Kentucky OUI Employer Guide 2026), so 2027 stays at $12,000. Source: [Kentucky OUI: Employer Guide 2026](https://ui.ky.gov/Documents/KY-OUI_Employer%20Guide_2026.pdf) **5 more sources in the same file** [KRS 341.030, "Wages" defined, impact of trust fund balance on taxable wage base amount (2025 Kentucky Revised Statutes, Justia)](https://law.justia.com/codes/kentucky/chapter-341/section-341-030/) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - Maine · unemployment tax #### Unemployment tax wage base: $12,000 in 2026, $12,000 in 2027 26 M.R.S. s. 1043(19)(A): "the term 'wages' does not include remuneration that exceeds the first $12,000 that is paid in a calendar year to an individual by an employer". The amount is fixed in statute with no end date, so 2027 is $12,000. Source: [Maine Revised Statutes, Title 26, s. 1043: Definitions (unemployment compensation)](https://legislature.maine.gov/statutes/26/title26sec1043.html) **6 more sources in the same file** [Maine DOL: 2026 Annual Rate Category/Employer Array](https://www.maine.gov/unemployment/docs/2026/employers/uitaxrates2026.pdf) - [Maine DOL: 2026 ME UC-1 Instructions](https://www.maine.gov/unemployment/docs/2026/employers/2026_ME_UC1_instructions.pdf) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - Maryland · unemployment tax #### Unemployment tax wage base: $8,500 in 2026, $8,500 in 2027 Maryland Labor: "taxable wages are defined as the first $8,500 earned by each employee in a calendar year." The page states a standing amount with no end date, so 2027 is $8,500. Source: [Maryland Department of Labor: Tax Rate Information](https://www.labor.maryland.gov/unemployment-insurance/employer-agent/tax-rate.shtml) **4 more sources in the same file** [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - Massachusetts · unemployment tax #### Unemployment tax wage base: $15,000 in 2026, $15,000 in 2027 M.G.L. c. 151A, s. 14(a)(4): "with respect to calendar years beginning on or after January 1, 2015" the wage amount "shall mean '$15,000'". The amount is fixed in statute with no end date, so 2027 is $15,000. Source: [Mass.gov: Learn about Unemployment Insurance (UI) contributions](https://www.mass.gov/service-details/learn-about-unemployment-insurance-ui-contributions) **6 more sources in the same file** [Massachusetts General Laws c. 151A, s. 14: Contribution rates in general](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter151a/Section14) - [Mass.gov: Register a business with the Department of Unemployment Assistance](https://www.mass.gov/how-to/register-a-business-with-the-department-of-unemployment-assistance) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - Mississippi · unemployment tax #### Unemployment tax wage base: $14,000 in 2026, $14,000 in 2027 Miss. Code s. 71-5-351(4) (FindLaw, current as of January 1, 2025): "Seven Thousand Dollars ($7,000.00) through December 31, 2010, and Fourteen Thousand Dollars ($14,000.00) thereafter", with no end date; MDES also gives $14,000. The amount stays until the Legislature changes it. Source: [MDES: Employer FAQs](https://www.mdes.ms.gov/employer-faqs/) **5 more sources in the same file** [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - [Miss. Code s. 71-5-351 (statute text on FindLaw, current as of January 1, 2025)](https://codes.findlaw.com/ms/title-71-labor-and-industry/ms-code-sect-71-5-351/) - Missouri · unemployment tax #### Unemployment tax wage base: $9,000 in 2026, $8,500 in 2027 Missouri DOLIR's Taxable Wage Limitations table lists $8,500 for 2027. Source: [Missouri DOLIR: Tax Rates](https://labor.mo.gov/node/21951) **6 more sources in the same file** [Missouri DOLIR: Quarterly Reports](https://labor.mo.gov/node/21931) - [Missouri DOR: Register a Business](https://dor.mo.gov/register-business) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - Nevada · unemployment tax #### Unemployment tax wage base: $43,700 in 2026, $45,400 in 2027 DETR lists $45,400 for 2027. Source: [Nevada DETR: UI Information for Employers](https://detr.nv.gov/Page/UI_Information_for_Employers) **5 more sources in the same file** [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - [Nevada DETR: View Quarterly Reporting Information](https://detr.nv.gov/Page/NUI_View_Quarterly_Reporting_Info) - New Jersey · unemployment tax #### Unemployment tax wage base: $44,800 in 2026, $46,400 in 2027 NJDOL lists $46,400 for calendar year 2027. Source: [NJDOL: Rate information, contributions, and due dates](https://www.nj.gov/labor/ea/employer-services/rate-info) **5 more sources in the same file** [NJDOL: Division of Employer Accounts, register or update](https://www.nj.gov/labor/ea/employer-services/register-update) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - New Jersey · unemployment tax #### Worker UI and Workforce/Supplemental Workforce Fund: 0.425% for 2027 on up to $46,400 0.3825% UI plus 0.0425% WF/SWF in 2026 and 2027, on the UI wage base ($44,800 in 2026) (NJDOL). Source: [NJDOL: Rate information, contributions, and due dates](https://www.nj.gov/labor/ea/employer-services/rate-info) **5 more sources in the same file** [NJDOL: Division of Employer Accounts, register or update](https://www.nj.gov/labor/ea/employer-services/register-update) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - New Jersey · unemployment tax #### Worker disability insurance (TDI): 0.24% for 2027 on up to $177,100 0.24% on up to $177,100 in 2027 (0.19% on $171,100 in 2026) (NJDOL). Source: [NJDOL: Rate information, contributions, and due dates](https://www.nj.gov/labor/ea/employer-services/rate-info) **5 more sources in the same file** [NJDOL: Division of Employer Accounts, register or update](https://www.nj.gov/labor/ea/employer-services/register-update) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - New Jersey · unemployment tax #### Worker family leave insurance (FLI): 0.24% for 2027 on up to $177,100 0.24% on up to $177,100 in 2027 (0.23% on $171,100 in 2026) (NJDOL). Source: [NJDOL: Rate information, contributions, and due dates](https://www.nj.gov/labor/ea/employer-services/rate-info) **5 more sources in the same file** [NJDOL: Division of Employer Accounts, register or update](https://www.nj.gov/labor/ea/employer-services/register-update) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - Ohio · unemployment tax #### Unemployment tax wage base: $9,000 in 2026, $9,000 in 2027 Ohio Revised Code s. 4141.01(G) (effective September 30, 2025): wages do not include remuneration in a calendar year in excess of "nine thousand dollars on and after January 1, 2020." The amount is fixed in statute with no end date, so 2027 is $9,000. Source: [Ohio Revised Code s. 4141.01: Unemployment compensation definitions](https://codes.ohio.gov/ohio-revised-code/section-4141.01) **7 more sources in the same file** [ODJFS: 2026 Rates (rate details)](https://dam.assets.ohio.gov/image/upload/jfs.ohio.gov/ouio/uctax/2026RateDetails.pdf) - [Ohio Administrative Code rule 4141-11-01](https://codes.ohio.gov/ohio-administrative-code/rule-4141-11-01) - [ODJFS: Employer Page](https://thesource.jfs.ohio.gov/employer.html) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - Oklahoma · unemployment tax #### Unemployment tax wage base: $25,000 in 2026, $24,400 in 2027 OESC lists a taxable wage base of $24,400 for 2027, lower than 2026. Source: [OESC: Contribution Rates](https://oklahoma.gov/oesc/employers/tax/contribution-rates.html) **4 more sources in the same file** [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - Pennsylvania · unemployment tax #### Unemployment tax wage base: $10,000 in 2026, $10,000 in 2027 L&I lists $10,000 per employee for calendar year 2027. Source: [Pennsylvania L&I: Yearly Tax Highlights (calendar years 2026 and 2027)](https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax/yearly-tax-highlights) **6 more sources in the same file** [Pennsylvania: File Unemployment Compensation Quarterly Wage/Tax Reports](https://pa.gov/en/services/dli/file-unemployment-compensation-quarterly-wage-tax-reports.html) - [Pennsylvania L&I: Wage report (UC-2)](https://www.pa.gov/agencies/dli/programs-services/unemployment/for-employers/wage-report) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - Pennsylvania · unemployment tax #### Employee UC withholding: 0.07% for 2027 0.07% of all gross wages (70 cents per $1,000), with no wage cap, in 2026 and 2027 (L&I). Source: [Pennsylvania L&I: Yearly Tax Highlights (calendar years 2026 and 2027)](https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax/yearly-tax-highlights) **6 more sources in the same file** [Pennsylvania: File Unemployment Compensation Quarterly Wage/Tax Reports](https://pa.gov/en/services/dli/file-unemployment-compensation-quarterly-wage-tax-reports.html) - [Pennsylvania L&I: Wage report (UC-2)](https://www.pa.gov/agencies/dli/programs-services/unemployment/for-employers/wage-report) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - South Carolina · unemployment tax #### Unemployment tax wage base: $14,000 in 2026, $14,000 in 2027 DEW: "UI taxes are only charged on the first $14,000 of wages earned by an individual"; the amount increased from $12,000 to $14,000 as of January 1, 2015 and the page sets no end date, so 2027 is $14,000. Source: [SC DEW: Tax Rate Information](https://dew.sc.gov/employers/tax-rate-information) **6 more sources in the same file** [SC DEW: File Wage Report](https://dew.sc.gov/unemployment-tax-information/file-wage-report) - [SC DEW: Paying Your Tax](https://dew.sc.gov/unemployment-tax-information/paying-your-tax) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - South Dakota · unemployment tax #### Unemployment tax wage base: $15,000 in 2026, $15,000 in 2027 SD DLR's Reemployment Assistance employer handbook (rev. 07/2022) and business FAQ list the base as "2015 and thereafter: $15,000", with the note "All rates and wage bases subject to change by the South Dakota Legislature." No change was announced on the official pages we opened in November 2026, so the 2027 base stays $15,000. Source: [SD DLR: Reemployment Assistance FAQ for businesses](https://dlr.sd.gov/ra/businesses/faq.aspx) **6 more sources in the same file** [SD DLR: Reemployment Assistance Handbook for Employers (rev. 07/2022), Table 1, Taxable Wage Base](https://dlr.sd.gov/ra/businesses/documents/rahandbookforemployers.pdf) - [SD DLR: Wage reporting](https://dlr.sd.gov/ra/businesses/wage_reporting.aspx) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - Texas · unemployment tax #### Unemployment tax wage base: $9,000 in 2026, $9,000 in 2027 TWC: "only the first $9,000 paid to an employee by an employer during a calendar year is taxable wages". The page states a standing amount with no end date, so 2027 is $9,000. Source: [TWC: Tax Rates](https://www.twc.texas.gov/programs/unemployment-tax/tax-rates) **7 more sources in the same file** [TWC: Your Tax Rates](https://twc.texas.gov/businesses/your-tax-rates) - [TWC: Tax Report and Payment Due Dates](https://www.twc.texas.gov/tax-report-payment-due-dates) - [TWC: Reporting and Determining Taxable Wages](https://www.twc.texas.gov/businesses/reporting-determining-taxable-wages) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - Virginia · unemployment tax #### Unemployment tax wage base: $8,000 in 2026, $8,000 in 2027 Code of Virginia s. 60.2-229(B)(1): "Subsequent to December 31, 1990, for purposes of taxes only," wages exclude remuneration "that is greater than $8,000 and is payable during any calendar year to an individual by any employer". The amount is fixed in statute with no end date, so 2027 is $8,000. Source: [Code of Virginia s. 60.2-229: Wages; exclusions](https://law.lis.virginia.gov/vacode/title60.2/chapter2/section60.2-229/) **6 more sources in the same file** [VEC: FAQs, Employer UI Tax](https://vec.virginia.gov/node/434) - [VEC: Penalty for filing a quarterly report late, and weekend due dates](https://www.vec.virginia.gov/FAQs/employers/there-any-penalty-filing-my-quarterly-report-late-and-what-if-due-data-falls-weekend) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - Washington · unemployment tax #### Unemployment tax wage base: $78,200 in 2026, $82,000 in 2027 ESD (June 10, 2026): beginning in 2027, employers pay unemployment tax on the first $82,000 paid to each employee. Source: [ESD: About unemployment tax rates](https://esd.wa.gov/node/374) **7 more sources in the same file** [ESD: New average annual wage estimates adjust unemployment insurance and paid leave benefits (June 10, 2026)](https://esd.wa.gov/node/1254) - [ESD: How to file your quarterly tax and wage reports](https://esd.wa.gov/employer-requirements/quarterly-reports/how-file-your-quarterly-tax-and-wage-reports) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) - [ESD: Determining your tax rates](https://esd.wa.gov/employer-taxes/determining-rates) - West Virginia · unemployment tax #### Unemployment tax wage base: $9,500 in 2026, $9,500 in 2027 W. Va. Code s. 21A-1A-28(b)(1): wages exclude "That part of the remuneration which, after remuneration equal to $9,500 is paid during a calendar year to an individual by an employer". The amount is fixed in statute with no end date (it rises only if the federal FUTA base goes above $9,500), so 2027 is $9,500. Source: [West Virginia Code s. 21A-1A-28: Wages](https://code.wvlegislature.gov/pdf/21A-1A-28) **6 more sources in the same file** [WorkForce West Virginia: UI Tax Information FAQ](https://workforcewv.org/businesses/unemployment-tax-information/frequently-asked-questions/) - [WorkForce West Virginia: Quarterly Reporting](https://workforcewv.org/employers/unemployment-resources/wage-reporter/) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) ### For 2026 payments, reported in 2027 Forms for 2026 payments go out in early 2027 (the state 1099 files list due dates in 2027 for 2026). - Federal · 1099 and W-2 filing #### The federal $2,000 threshold, as our 1099 data words it New Jersey's $1,000 trigger is written in its own withholding guide and differs from the federal $2,000 threshold. The September 2025 guide doesn't say how the two fit together for 2026 payments between $1,000 and $2,000; ask the Division or your preparer before skipping a New Jersey copy.Quoted from our New Jersey 1099 data file, the only place the state 1099 files word the federal threshold. See the [1099 threshold changes](/bookkeeping/1099-threshold-changes) page for the federal side by year. Source: [NJ Division of Taxation: NJ-WT, New Jersey Income Tax Withholding Instructions (September 2025)](https://www.nj.gov/treasury/taxation/pdf/current/njwt.pdf) **2 more sources in the same file** [NJ Division of Taxation: Reconciling Tax Withheld With Form NJ-W-3 (last updated 05/07/25)](https://nj.gov/treasury/taxation/njit34.shtml) - [IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes](https://www.irs.gov/pub/irs-pdf/p1220.pdf) ## Not yet announced These 2027 figures are still empty (null) in our data files: the official pages we opened in November 2026 had not published them. We don't estimate them; the source link is where the state will post the number. Want payroll set up right? [Payroll and leave tracking for New Jersey employers](/bookkeeping/payroll-and-leave-tracking-nj), or [employer registration in another state](/bookkeeping/out-of-state-employer-registration). ### Minimum wage: 4 not announced of 51 - **Arizona** (2026 rate $15.15, due January 1, 2027) Arizona adjusts its rate each January 1. The Commission has posted its 2027 Fair Wages and Healthy Families Act poster (azica.gov/sites/default/files/2026-09/2027 THE FAIR WAGES AND HEALTHY FAMILIES ACT_1.pdf), but neither it nor the Commission's minimum wage page would open for us, so we haven't listed the amount; check that poster.Source: [Industrial Commission of Arizona: Labor Department](https://www.azica.gov/labor-department) - **District of Columbia** (2026 rate $18.40, due July 1, 2027) DC adjusts its minimum wage each July 1 by CPI. The July 1, 2027 amount isn't announced yet, so it's blank; $18.40 applies through June 30, 2027.Source: [DC Department of Employment Services: 2026 minimum wage increase notice](https://does.dc.gov/sites/default/files/dc/sites/does/publication/attachments/2026%20Minimum%20Wage%20Increase%20Notice_0.pdf) - **Oregon** (2026 rate $15.55, due July 1, 2027) BOLI calculates the CPI change by April 30 each year and any increase takes effect July 1. The July 1, 2027 rates aren't out yet; Portland metro stays $1.25 above standard and nonurban $1 below.Source: [Oregon BOLI: Minimum wage increase schedule](https://www.oregon.gov/boli/workers/pages/minimum-wage-schedule.aspx) - **Vermont** (2026 rate $14.42, due January 1, 2027) Vermont adjusts its rate each January 1 by formula (US DOL). We couldn't find the 2027 amount on a Vermont Department of Labor page, so it's blank.Source: [Vermont DOL: 2026 minimum wage notice](https://labor.vermont.gov/sites/labor/files/documents/Min%20Wage%20Poster%202026.pdf) ### Unemployment tax wage base: 27 not announced of 51 - **Alaska** (2026 base $54,200) Not announced on the official pages we opened in November 2026. Alaska's base is recalculated each year from the average wage (the 2026 figure was published in December 2025).Source: [Alaska DOLWD: 2026 Unemployment Insurance Tax Rates](https://labor.alaska.gov/estax/2026-experience-rates.html) - **Arkansas** (2026 base $7,000) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - **Colorado** (2026 base $30,600) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [CDLE: UI Premiums and Wages FAQ](https://cdle.colorado.gov/employers/pay-premiums-and-report-wages/pay-premiums-and-report-wages-faq) - **Connecticut** (2026 base $27,000) Not announced on the official pages we opened in November 2026. CTDOL's table runs through 2026.Source: [CTDOL: Information on Unemployment Tax Rate for Calendar Year 2026](https://portal.ct.gov/dol/divisions/unemployment-insurance-tax/information-on-unemployment-tax-rate-for-calendar-year-2026) - **Delaware** (2026 base $14,500) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [Delaware DOL: Employer Services, Division of Unemployment Insurance](https://labor.delaware.gov/divisions/unemployment-insurance/employer-services/) - **District of Columbia** (2026 base $9,000) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [DC DOES: Unemployment Taxes](https://unemployment.dc.gov/page/taxes) - **Hawaii** (2026 base $64,500) Not announced on the official pages we opened in November 2026. DLIR's table runs through 2026.Source: [Hawaii DLIR: Tax Rate Schedule and Weekly Benefit Amount](https://labor.hawaii.gov/ui/?p=3684) - **Idaho** (2026 base $58,300) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [Idaho DOL: Unemployment tax rates](https://labor.idaho.gov/?p=4794) - **Illinois** (2026 base $14,250) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [IDES: 2026 State Experience Factor and Employers' UI Contribution Rates (EA-50)](https://ides.illinois.gov/content/dam/soi/en/web/ides/ides_forms_and_publications/EA-50_2026.pdf) - **Kansas** (2026 base $15,100) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [Kansas Department of Labor: Employer Services](https://www.dol.ks.gov/employers/employer-services) - **Louisiana** (2026 base $7,000) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - **Michigan** (2026 base $9,000) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [Michigan UIA: Taxable Wage Base](https://www.michigan.gov/leo/bureaus-agencies/uia/employers/frequently-asked-questions-for-employers/for-employers/taxable-wage-base) - **Minnesota** (2026 base $44,000) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [Minnesota UI: Tax rates](https://ui.mn.gov/employers/wages-taxes/tax-rates) - **Montana** (2026 base $47,300) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [Montana DLI: Unemployment Insurance Contribution Taxable Wage Base & Rates for 2026](https://uid.dli.mt.gov/_docs/contributions-bureau/rate-insert.pdf) - **Nebraska** (2026 base $9,000) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [Nebraska DOL: Combined Tax Rates](https://dol.nebraska.gov/UITax/UnemploymentInsuranceTax/CombinedTaxRates) - **New Hampshire** (2026 base $14,000) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [NHES: Employer Claims & Taxes](https://nhes.nh.gov/services/employers/claimtax.htm) - **New Mexico** (2026 base $34,800) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [New Mexico Register, Vol. XXXI Issue 10: 11.3.400 NMAC (State Records Center and Archives)](https://www.srca.nm.gov/nmac/nmregister/xxxi/11.3.400emeramend.html) - **New York** (2026 base $17,600) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [NYSDOL: Current 2026 Employer Contribution Rate](https://dol.ny.gov/unemployment-insurance-rate-information) - **North Carolina** (2026 base $34,200) Not announced on the official pages we opened in November 2026. DES said 2027 rate notices would be ready in NCSUITS on November 16, 2026.Source: [NC DES: Tax Rate Information](https://des.nc.gov/employers/tax-rate-information) - **North Dakota** (2026 base $46,600) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [Job Service ND: Learn About Taxes](https://jobsnd.com/unemployment-business-tax/learn-about-taxes) - **Oregon** (2026 base $56,700) Not announced on the official pages we opened in November 2026. The department said 2027 rates would be mailed by November 13, 2026 and posted to Frances Online on November 15.Source: [Oregon Employment Department: Current Tax Rate](https://www.oregon.gov/EMPLOY/Businesses/Tax/Pages/Current-Tax-Rate.aspx) - **Rhode Island** (2026 base $30,800) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [Rhode Island DLT: UI & TDI Quick Reference (July 1, 2026)](https://dlt.ri.gov/sites/g/files/xkgbur571/files/2026-06/7.1.26%20UI%20%26%20TDI%20Quick%20Reference.pdf) - **Tennessee** (2026 base $7,000) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [Tennessee DLWD: UI Tax Rates](https://www.tn.gov/workforce/employers/tax-and-insurance-redirect/unemployment-insurance-tax/ui-tax-rates) - **Utah** (2026 base $50,700) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [Utah DWS: Tax Rates](https://jobs.utah.gov/ui/employer/public/Questions/TaxRates.aspx) - **Vermont** (2026 base $15,400) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [Vermont DOL: Quarterly Reporting & Taxable Wage Information](https://labor.vermont.gov/node/351) - **Wisconsin** (2026 base $14,000) Not announced on the official pages we opened in November 2026. We show the 2026 base until the state publishes 2027.Source: [Wisconsin DWD: UI Financing Summary](https://dwd.wisconsin.gov/uitax/financing/summary/) - **Wyoming** (2026 base $33,800) Not on the official Wyoming pages we could open in November 2026; the department's wage base page wouldn't load for us. Checked again in a second round of official pages in November 2026; still not stated.Source: [Wyoming DWS: Unemployment Tax Rates](https://dws.wyo.gov/dws-division/unemployment-insurance/employers/unemployment-tax-rates/) ### Reported for 2027 but not confirmed Our files mention these 2027 changes but mark them as not confirmed on an official page, so they are not in the dated list. - **Texas** · E-Verify SB 324 (2025) would have required every private employer except sole proprietorships to use E-Verify from January 1, 2027. The Legislature's site has its engrossed version, meaning it passed the Senate (April 30, 2025); LegiScan's bill history shows it was referred to the House State Affairs Committee on May 2, 2025 with no further action and marks it "died in committee", and the Texas Tribune (June 5, 2025) reported it "died because the state House did not take it up" (both secondary sources, used only for the bill's outcome). The regular session ended in June 2025. An earlier bill, SB 1621 (2023), had the same aim.Source: [Bill Analysis, S.B. 324 (89R), Senate Research Center](https://capitol.texas.gov/tlodocs/89R/analysis/pdf/SB00324I.pdf) ## No 2027 change in our other employer files Our [final pay](/bookkeeping/final-paycheck-laws-by-state) and [workers' comp](/bookkeeping/workers-comp-requirements-by-state) files hold no value dated 2027 for any state. Those tables show the rules as checked; when a state publishes a 2027 change it will be added there and here. ## How this list is built The page reads our minimum wage, unemployment tax, sick leave, state 1099, E-Verify, final pay, workers' comp and new hire data files each time it loads. An item appears only when a file holds a 2027 value; the old and new figures, dates and quoted notes are the files' own, and the source link is one the same file lists. Anything a file leaves empty is under Not yet announced. The [state rules directory](/state-rules) has every table these files feed. General information, not legal or tax advice. A state can change a figure after we check, and cities can set their own rules. Confirm with the agency or your payroll provider before you change payroll. ## Cite this page APA style HTML link Please link to this page when you quote it. Each change above links the official source it came from. **Download this data:** [CSV](/data/min-wage.csv) · [JSON](/data/min-wage.json) · [Field guide, license and citation](/data/min-wage) 51 jurisdictions, sources checked November 2026. Free under [CC BY 4.0](https://creativecommons.org/licenses/by/4.0/) with a link back. ## Cite this data APA style HTML link Free to reuse under [CC BY 4.0](https://creativecommons.org/licenses/by/4.0/): credit MCC Solutions and link to [https://mcc-solutionsnj.com/data/min-wage](/data/min-wage). ## Common questions **Which states raise the minimum wage on January 1, 2027?** 14 in our data: California ($16.90 to $17.40), Colorado ($15.16 to $15.71), Connecticut ($16.94 to $17.48), Maine ($15.10 to $15.70), Michigan ($13.73 to $15.00), Minnesota ($11.41 to $11.87), Montana ($10.85 to $11.20), Nebraska ($15.00 to $15.26), New Jersey ($15.92 to $16.48), Ohio ($11.00 to $11.40), Rhode Island ($16.00 to $17.00), South Dakota ($11.85 to $12.30), Virginia ($12.77 to $13.75), Washington ($17.13 to $17.73). **Which states have published their 2027 unemployment tax wage base?** 24 of 51 in our data: Alabama ($8,000), Arizona ($8,000), California ($7,000), Florida ($7,000), Georgia ($9,500), Indiana ($9,500), Iowa ($21,100), Kentucky ($12,000), Maine ($12,000), Maryland ($8,500), Massachusetts ($15,000), Mississippi ($14,000), Missouri ($8,500), Nevada ($45,400), New Jersey ($46,400), Ohio ($9,000), Oklahoma ($24,400), Pennsylvania ($10,000), South Carolina ($14,000), South Dakota ($15,000), Texas ($9,000), Virginia ($8,000), Washington ($82,000), West Virginia ($9,500). The other 27 hadn't published 2027 on the pages we opened. **What does your 1099 data say about the federal $2,000 threshold?** It is quoted in our New Jersey 1099 file: "New Jersey's $1,000 trigger is written in its own withholding guide and differs from the federal $2,000 threshold. The September 2025 guide doesn't say how the two fit together for 2026 payments between $1,000 and $2,000; ask the Division or your preparer before skipping a New Jersey copy." **Which states haven't announced their 2027 minimum wage?** Arizona, District of Columbia, Oregon and Vermont. Their 2027 rates are blank in our data until the state publishes them. **Does anything change for final pay, workers' comp or new hire reporting in 2027?** Our final pay, workers' comp files hold no value dated 2027 for any state. **Where do these figures come from?** Every item is read from our data files, which are built from official state and federal pages checked in November 2026, and links the source in the same file. General information, not legal or tax advice. **Rule Watch:** keep your states' employer rules and next deadlines on one private dashboard, with changes marked when our data changes. From $9 a month. [See Rule Watch](/rule-watch). Related: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027) · [SUTA wage bases 2027](/bookkeeping/state-unemployment-tax-wage-base-2027) · [Paid sick leave by state](/bookkeeping/paid-sick-leave-laws-by-state) · [State 1099 filing](/bookkeeping/state-1099-filing-requirements) · [Required workplace posters by state](/bookkeeping/required-workplace-posters-by-state) · [All state rules](/state-rules) · [2027 employer checklist by state](/bookkeeping/employer-compliance-by-state) ## Related - [2027 employer rule changes by state](/data/reports/2027-employer-rule-changes) ## The 2027 payroll tables and calculators - [City and county minimum wages for 2027](/bookkeeping/local-minimum-wage-2027) - [Minimum wage payroll change calculator](/bookkeeping/minimum-wage-payroll-change-calculator) - [SUTA and FUTA cost calculator](/bookkeeping/suta-futa-cost-calculator) - [New hire reporting requirements by state](/bookkeeping/new-hire-reporting-requirements-by-state) Tallyfinch ### Books you keep on your own computer Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) [Download it free](/tools/pro/trial/mccBooks) [Compare the three apps](/software) ## Want payroll changes handled for you? [See bookkeeping services](/bookkeeping/)[Call (908) 444-6373](tel:+19084446373)