---
title: "2027 Employer Rule Changes by State: Report | MCC Solutions"
description: "Minimum wage, paid sick leave and unemployment tax changes our state data dates in 2027, with old and new figures, effective dates and sources."
url: "https://mcc-solutionsnj.com/data/reports/2027-employer-rule-changes"
---

Report · November 8, 2026

# 2027 employer rule changes by state

Every change the site's employer data files date in 2027, counted and compared: minimum wage increases, paid sick leave expansions and unemployment tax figures, each with its official source.

**Published:** November 8, 2026 · **Last updated:** November 13, 2026 · **Sources checked:** November 2026 · [Download the CSV (46 rows)](/data/reports/2027-employer-rule-changes.csv)

## Headline findings

- Our data dates 46 employer rule changes in 2027 across 32 jurisdictions: 15 minimum wage increases, 2 paid sick leave expansions and 29 unemployment tax figures for the 2027 calendar year.
- 15 jurisdictions raise their minimum wage: 14 on January 1, 2027 and 1 on July 1, 2027. The median increase is $0.55 an hour (3.6%), from $0.26 (Nebraska) to $1.27 (Michigan).
- After the increases, the highest 2027 rate among them is $17.73 (Washington), and 10 of the 15 are at $15.00 or more.
- Paid sick leave reaches more employers in Connecticut (January 1, 2027) and Virginia (July 1, 2027).
- 24 states have published a 2027 unemployment taxable wage base so far: 4 higher than 2026 (Iowa, Nevada, New Jersey and Washington), 2 lower (Missouri and Oklahoma) and 18 unchanged (Alabama, Arizona, California, Florida, Georgia, Indiana, Kentucky, Maine, Maryland, Massachusetts, Mississippi, Ohio, Pennsylvania, South Carolina, South Dakota, Texas, Virginia and West Virginia). 27 of 51 had not published one on the pages read.
- 4 minimum wage rates for 2027 were not yet announced when checked (Arizona, District of Columbia, Oregon and Vermont); they are left out rather than estimated.
- Cities and counties add their own rates: 54 localities in 10 states set a minimum wage above their state's, and 21 have an announced 2027 increase (highest $22.49, Burien, WA); 31 had not announced 2027 rates when checked.

Every number above is counted from the data when this page loads, so it always matches the tables and the CSV.

## Charts

**2027 minimum wage increase per hour (15 jurisdictions)**

- Michigan+$1.27
- Alaska+$1.00
- Rhode Island+$1.00
- Virginia+$0.98
- Washington+$0.60
- Maine+$0.60
- New Jersey+$0.56
- Colorado+$0.55
- Connecticut+$0.54
- California+$0.50
- Minnesota+$0.46
- South Dakota+$0.45
- Ohio+$0.40
- Montana+$0.35
- Nebraska+$0.26

**Size of the change in the unemployment taxable wage base, 2026 to 2027 (states that changed)**

- Washington (up)$3,800
- Nevada (up)$1,700
- New Jersey (up)$1,600
- Iowa (up)$700
- Missouri (down)$500
- Oklahoma (down)$600

## Every change in the data

All 46 changes dated 2027 in the data, by effective date. Each links its official source. On a phone, swipe the table sideways.

| State | Topic | Change | Effective | Source | Checked |
| --- | --- | --- | --- | --- | --- |
| California | Minimum wage | $16.90 to $17.40 an hour | January 1, 2027 | [dir.ca.gov](https://www.dir.ca.gov/DIRNews/2026/2026-66.html) | November 2026 |
| Colorado | Minimum wage | $15.16 to $15.71 an hour | January 1, 2027 | [cdle.colorado.gov](https://cdle.colorado.gov/press-releases/press-release-colorado-minimum-wage-will-increase-to-1571/hour-in-2027) | November 2026 |
| Connecticut | Minimum wage | $16.94 to $17.48 an hour | January 1, 2027 | [portal.ct.gov](https://portal.ct.gov/governor/news/press-releases/2026/08-2026/governor-lamont-announces-minimum-wage-will-increase) | November 2026 |
| Connecticut | Paid sick leave | Coverage expands: 1 to 10 employees (from Jan. 1, 2027) | January 1, 2027 | [portal.ct.gov](https://portal.ct.gov/dol/divisions/legal/connecticut-leave-programs/paid-sick-leave-faqs) | November 2026 |
| Maine | Minimum wage | $15.10 to $15.70 an hour | January 1, 2027 | [maine.gov](https://www.maine.gov/labor/news_events/article.shtml?id=13362373) | November 2026 |
| Michigan | Minimum wage | $13.73 to $15 an hour | January 1, 2027 | [michigan.gov](https://www.michigan.gov/leo/bureaus-agencies/ber/wage-and-hour/min-wage) | November 2026 |
| Minnesota | Minimum wage | $11.41 to $11.87 an hour | January 1, 2027 | [dli.mn.gov](https://dli.mn.gov/news/minimum-wage-rate-adjusted-inflation-jan-1-2027) | November 2026 |
| Montana | Minimum wage | $10.85 to $11.20 an hour | January 1, 2027 | [erd.dli.mt.gov](https://erd.dli.mt.gov/labor-standards/wage-and-hour-payment-act/MW-Determination-Letter1.pdf) | November 2026 |
| Nebraska | Minimum wage | $15 to $15.26 an hour | January 1, 2027 | [dol.nebraska.gov](https://dol.nebraska.gov/webdocs/getfile/1de74298-7be2-43be-afab-0428b079e287) | November 2026 |
| New Jersey | Minimum wage | $15.92 to $16.48 an hour | January 1, 2027 | [nj.gov](https://www.nj.gov/labor/lwdhome/press/2026/20260929_min_wage.shtml) | November 2026 |
| Ohio | Minimum wage | $11 to $11.40 an hour | January 1, 2027 | [com.ohio.gov](https://com.ohio.gov/about-us/media-center/news/Ohio-Minimum-Wage-to-Increase-in-2027) | November 2026 |
| Rhode Island | Minimum wage | $16 to $17 an hour | January 1, 2027 | [governor.ri.gov](https://governor.ri.gov/press-releases/governor-mckee-signs-legislation-raising-rhode-island-minimum-wage) | November 2026 |
| South Dakota | Minimum wage | $11.85 to $12.30 an hour | January 1, 2027 | [dlr.sd.gov](https://dlr.sd.gov/employment_laws/publications/min-wage-poster-2027-english.pdf) | November 2026 |
| Virginia | Minimum wage | $12.77 to $13.75 an hour | January 1, 2027 | [law.lis.virginia.gov](https://law.lis.virginia.gov/vacode/title40.1/chapter3/section40.1-28.10/) | November 2026 |
| Washington | Minimum wage | $17.13 to $17.73 an hour | January 1, 2027 | [lni.wa.gov](https://www.lni.wa.gov/news-events/article/26-17) | November 2026 |
| Alaska | Minimum wage | $14 to $15 an hour | July 1, 2027 | [labor.alaska.gov](https://labor.alaska.gov/lss/whhome.htm) | November 2026 |
| Virginia | Paid sick leave | Coverage expands: 50 or more employees (from July 1, 2027) | July 1, 2027 | [law.lis.virginia.gov](https://law.lis.virginia.gov/vacodeupdates/title40.1/section40.1-33.6:3/) | November 2026 |
| Alabama | Unemployment tax | $8,000 wage base (same as 2026) | Calendar year 2027 | [workforce.alabama.gov](https://workforce.alabama.gov/employers/faq/) | November 2026 |
| Arizona | Unemployment tax | $8,000 wage base (same as 2026) | Calendar year 2027 | [des.az.gov](https://des.az.gov/node/23513) | November 2026 |
| California | Unemployment tax | $7,000 wage base (same as 2026) | Calendar year 2027 | [edd.ca.gov](https://edd.ca.gov/en/Payroll_Taxes/rates_and_withholding/) | November 2026 |
| California | Unemployment tax | 1.4% for 2027 (employee-paid) | Calendar year 2027 | [edd.ca.gov](https://edd.ca.gov/en/Payroll_Taxes/rates_and_withholding/) | November 2026 |
| Florida | Unemployment tax | $7,000 wage base (same as 2026) | Calendar year 2027 | [floridarevenue.com](https://floridarevenue.com/taxes/taxesfees/Pages/rt_rate.aspx) | November 2026 |
| Georgia | Unemployment tax | $9,500 wage base (same as 2026) | Calendar year 2027 | [dol.georgia.gov](https://dol.georgia.gov/node/2291) | November 2026 |
| Indiana | Unemployment tax | $9,500 wage base (same as 2026) | Calendar year 2027 | [in.gov](https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/rate-computation/new-employer-premium-rate) | November 2026 |
| Iowa | Unemployment tax | $20,400 to $21,100 wage base | Calendar year 2027 | [workforce.iowa.gov](https://workforce.iowa.gov/topics/tax) | November 2026 |
| Kentucky | Unemployment tax | $12,000 wage base (same as 2026) | Calendar year 2027 | [ui.ky.gov](https://ui.ky.gov/Documents/KY-OUI_Employer%20Guide_2026.pdf) | November 2026 |
| Maine | Unemployment tax | $12,000 wage base (same as 2026) | Calendar year 2027 | [legislature.maine.gov](https://legislature.maine.gov/statutes/26/title26sec1043.html) | November 2026 |
| Maryland | Unemployment tax | $8,500 wage base (same as 2026) | Calendar year 2027 | [labor.maryland.gov](https://www.labor.maryland.gov/unemployment-insurance/employer-agent/tax-rate.shtml) | November 2026 |
| Massachusetts | Unemployment tax | $15,000 wage base (same as 2026) | Calendar year 2027 | [mass.gov](https://www.mass.gov/service-details/learn-about-unemployment-insurance-ui-contributions) | November 2026 |
| Mississippi | Unemployment tax | $14,000 wage base (same as 2026) | Calendar year 2027 | [mdes.ms.gov](https://www.mdes.ms.gov/employer-faqs/) | November 2026 |
| Missouri | Unemployment tax | $9,000 to $8,500 wage base | Calendar year 2027 | [labor.mo.gov](https://labor.mo.gov/node/21951) | November 2026 |
| Nevada | Unemployment tax | $43,700 to $45,400 wage base | Calendar year 2027 | [detr.nv.gov](https://detr.nv.gov/Page/UI_Information_for_Employers) | November 2026 |
| New Jersey | Unemployment tax | $44,800 to $46,400 wage base | Calendar year 2027 | [nj.gov](https://www.nj.gov/labor/ea/employer-services/rate-info) | November 2026 |
| New Jersey | Unemployment tax | 0.425% for 2027 on up to $46,400 (employee-paid) | Calendar year 2027 | [nj.gov](https://www.nj.gov/labor/ea/employer-services/rate-info) | November 2026 |
| New Jersey | Unemployment tax | 0.24% for 2027 on up to $177,100 (employee-paid) | Calendar year 2027 | [nj.gov](https://www.nj.gov/labor/ea/employer-services/rate-info) | November 2026 |
| New Jersey | Unemployment tax | 0.24% for 2027 on up to $177,100 (employee-paid) | Calendar year 2027 | [nj.gov](https://www.nj.gov/labor/ea/employer-services/rate-info) | November 2026 |
| Ohio | Unemployment tax | $9,000 wage base (same as 2026) | Calendar year 2027 | [codes.ohio.gov](https://codes.ohio.gov/ohio-revised-code/section-4141.01) | November 2026 |
| Oklahoma | Unemployment tax | $25,000 to $24,400 wage base | Calendar year 2027 | [oklahoma.gov](https://oklahoma.gov/oesc/employers/tax/contribution-rates.html) | November 2026 |
| Pennsylvania | Unemployment tax | $10,000 wage base (same as 2026) | Calendar year 2027 | [pa.gov](https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax/yearly-tax-highlights) | November 2026 |
| Pennsylvania | Unemployment tax | 0.07% for 2027 (employee-paid) | Calendar year 2027 | [pa.gov](https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax/yearly-tax-highlights) | November 2026 |
| South Carolina | Unemployment tax | $14,000 wage base (same as 2026) | Calendar year 2027 | [dew.sc.gov](https://dew.sc.gov/employers/tax-rate-information) | November 2026 |
| South Dakota | Unemployment tax | $15,000 wage base (same as 2026) | Calendar year 2027 | [dlr.sd.gov](https://dlr.sd.gov/ra/businesses/faq.aspx) | November 2026 |
| Texas | Unemployment tax | $9,000 wage base (same as 2026) | Calendar year 2027 | [twc.texas.gov](https://www.twc.texas.gov/programs/unemployment-tax/tax-rates) | November 2026 |
| Virginia | Unemployment tax | $8,000 wage base (same as 2026) | Calendar year 2027 | [law.lis.virginia.gov](https://law.lis.virginia.gov/vacode/title60.2/chapter2/section60.2-229/) | November 2026 |
| Washington | Unemployment tax | $78,200 to $82,000 wage base | Calendar year 2027 | [esd.wa.gov](https://esd.wa.gov/node/374) | November 2026 |
| West Virginia | Unemployment tax | $9,500 wage base (same as 2026) | Calendar year 2027 | [code.wvlegislature.gov](https://code.wvlegislature.gov/pdf/21A-1A-28) | November 2026 |

### Not yet announced

Minimum wage, 2027 rate not on the official pages read: Arizona, District of Columbia, Oregon and Vermont. The [dated changes page](/bookkeeping/2027-state-law-changes-for-employers#not-yet) lists each with its official link.

The site's final pay and workers' comp files hold no value dated 2027 for any state, so those topics have no rows here.

## How we gathered this

This report reads the same items as the site's [2027 changes page](/bookkeeping/2027-state-law-changes-for-employers) (`src/changes-2027.js`), which builds them from the minimum wage, unemployment tax and paid sick leave data files. Only items the files date in 2027 are counted: a minimum wage rate with a 2027 effective date and an "increase" status, a paid sick leave tier that starts on a 2027 date, and 2027 unemployment tax wage bases and employee-paid rates the state has published. A 2027 figure that is still empty in the files is listed as not yet announced, never estimated. Federal items and items for 2026 payments are left out.

Increases are the 2027 rate minus the 2026 rate in the same file; percentages are rounded to one decimal place. Each row links the source its file lists for the 2027 figure.

Facts come from official government pages as they read on the checked date (where no official page could be read, a vetted secondary source, marked as such), and each row of the CSV names its source. Anything the sources didn't state shows as "Not confirmed", never as a guess. This report counts rules; it doesn't predict changes or judge them. It is general information, not legal or tax advice. We are not lawyers, and MCC Solutions is not a law firm; confirm a rule with the state before relying on it.

## Cite this report

**Suggested citation**

[Download the CSV](/data/reports/2027-employer-rule-changes.csv)

Free to reuse under [CC BY 4.0](https://creativecommons.org/licenses/by/4.0/) with credit to MCC Solutions and a link to this page. When quoting one state, please also link the official source in its row.

## Common questions

**How many states raise the minimum wage in 2027?**

15 jurisdictions have an official 2027 increase in our data as checked November 2026: 14 on January 1 and 1 on July 1.

**What is the largest 2027 minimum wage increase?**

$1.27 an hour, in Michigan.

**Which states changed their 2027 unemployment wage base?**

Higher: Iowa, Nevada, New Jersey and Washington. Lower: Missouri and Oklahoma. Unchanged: Alabama, Arizona, California, Florida, Georgia, Indiana, Kentucky, Maine, Maryland, Massachusetts, Mississippi, Ohio, Pennsylvania, South Carolina, South Dakota, Texas, Virginia and West Virginia. Other states had not published a 2027 figure when checked.

## Full tables and related pages

- [2027 state law changes for employers, by date (pick your state)](/bookkeeping/2027-state-law-changes-for-employers)
- [Minimum wage by state 2027 (full table)](/bookkeeping/minimum-wage-by-state-2027)
- [City and county minimum wages 2027 (full table)](/bookkeeping/local-minimum-wage-2027)
- [SUTA wage bases 2027 (full table)](/bookkeeping/state-unemployment-tax-wage-base-2027)
- [Paid sick leave laws by state](/bookkeeping/paid-sick-leave-laws-by-state)
- [Bookkeeping and payroll help from MCC Solutions](/bookkeeping/)

## Other reports

- [2027 State Notary Fees and Requirements Report](/data/reports/2027-notary-fees-and-requirements)
- [Probate Shortcuts by State 2027: Small Estate Limits and Waiting Periods](/data/reports/2027-probate-shortcuts-small-estates)
- [All reports](/data/reports) · [Data roundups](/data/) · [Open data](/data/open)

## Questions about a filing or a document?

[Contact MCC Solutions](/contact)[Call (908) 444-6373](tel:+19084446373)