Short answer. 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. New employers pay 2.7%.
$9,000
taxable wages per employee for 2027
Unemployment tax at a glance
- 2027 wage base
- $9,000 (unchanged)
- 2026 wage base
- TWC: $9,000 per employee per calendar year, set by statute.
- New employer rate
- 2.7%. TWC: "For 2026, the entry-level rate is 2.70% for all groups with no exceptions."
- Rate range
- 0.32%–6.32% (2026). TWC, 2026: 0.32% to 6.32% (average 1.20%).
- Employee share
- None for unemployment insurance on the pages we read
- Agency
- Texas Workforce Commission (TWC)
- Registration
- Register or open an account. TWC's Unemployment Tax Registration (UTR).
Other amounts on the same official pages
- Employment and Training Investment Assessment (ETIA): 0.1%. 0.10% of wages; the replenishment rate is cut by the same amount, so it doesn't raise the total (TWC, 2026).
- Obligation assessment and deficit tax: 0%. Both 0.00% for 2026 (TWC).
What it costs: an example
Three employees at the new employer rate of 2.7% on the $9,000 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.
Hiring in another state? Employer registration in Texas, done for you, or a free bookkeeping health check.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $3,500.00 | $94.50 | Not reached | $21.00 |
| Around the base | $9,000.00 | $243.00 | Q4 | $42.00 |
| Above the base | $16,000.00 | $243.00 | Q3 | $42.00 |
Total for the three: $580.50 state plus $105.00 federal. Run your own staff in the SUTA and FUTA calculator set to Texas.
Quarterly reports and payments
| Quarter | Wages paid | Due |
|---|---|---|
| Q1 | January–March | April 30 |
| Q2 | April–June | July 31 |
| Q3 | July–September | October 31 |
| Q4 | October–December | January 31 (next year) |
TWC: quarterly wage reports and tax payments are due by the last day of the month after the quarter; a weekend or state holiday moves it to the next business day.
Setting up the account for 2027
- Register for an unemployment tax account: TWC's Unemployment Tax Registration (UTR).
- Set the 2027 wage base of $9,000 in payroll.
- Use 2.7% until your rate notice arrives; then enter the notice rate for the year.
- Put the four report dates (April 30, July 31, October 31, January 31) on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.
Official sources
- TWC: Tax Rates
- TWC: Your Tax Rates
- TWC: Tax Report and Payment Due Dates
- TWC: Reporting and Determining Taxable Wages
- US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)
- US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.
Texas unemployment tax questions
What is the Texas unemployment tax wage base for 2027?
$9,000 per employee, the same as 2026. 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.
What SUTA rate does a new employer pay in Texas?
2.7%. TWC: "For 2026, the entry-level rate is 2.70% for all groups with no exceptions." On a full $9,000 base that's $243.00 per employee for the year.
Are there other Texas employer assessments on the same wages?
Employment and Training Investment Assessment (ETIA): 0.1%. 0.10% of wages; the replenishment rate is cut by the same amount, so it doesn't raise the total (TWC, 2026).
When are Texas quarterly unemployment reports due?
first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. TWC: quarterly wage reports and tax payments are due by the last day of the month after the quarter; a weekend or state holiday moves it to the next business day.
Compare every state: SUTA wage base by state 2027 · South Dakota SUTA 2027 · Virginia SUTA 2027