Readable version: State unemployment tax (SUTA) wage bases and rates, explained state by state. All site datasets: open data · data roundups.
What this dataset covers
Each state's unemployment insurance taxable wage base for 2026 and, where announced, 2027, the rate a new employer pays, the lowest and highest experience rates, quarterly due dates and the federal FUTA figures that sit beside them.
Most often unconfirmed in this release: futa.credit_reduction_2026 (51), wage_base_2027 (44), registration (13), new_employer.rate (7), quarterly_due (6). 12 jurisdictions have their own page on the site (AL, CA, IL, KY, MO, MS, MT, NV, OK, PA, RI, SD); their rows also carry the explanatory text and all sources shown there.
Field dictionary
| Field | Meaning | Type | In this release |
|---|---|---|---|
jurisdiction_code | Two-letter postal code of the state or DC. | string | 51 of 51 filled |
jurisdiction | State name (or District of Columbia). | string | 51 of 51 filled |
agency.name | State unemployment tax agency. Present only for jurisdictions that have their own page on the site. | string | 12 of 51 filled |
agency.url | The agency's tax page. | string (URL) | 48 of 51 filled |
wage_base_2026 | Taxable wage base per employee for 2026. | number (US dollars) | 51 of 51 filled; $7,000 to $78,200 |
wage_base_2026_note | Where the 2026 figure comes from. Present only for jurisdictions that have their own page on the site. | string (free text) | 12 of 51 filled |
wage_base_2027 | Taxable wage base for 2027, when announced. | number (US dollars) | 7 of 51 filled; $7,000 to $82,000 |
alt_wage_base.label | Group of employers with a different wage base. Present only for jurisdictions that have their own page on the site. | string | 1 of 51 filled |
alt_wage_base.amount | That other wage base. Present only for jurisdictions that have their own page on the site. | number (US dollars) | 1 of 51 filled; $32,300 to $32,300 |
new_employer.rate | Rate a new employer pays before it has its own experience rate. | number (percent) | 44 of 51 filled; 1% to 4.1% |
new_employer.note | Detail on the new employer rate. Present only for jurisdictions that have their own page on the site. | string (free text) | 12 of 51 filled |
new_employer.variants | Industry or size variants of the new employer rate: label, rate, note. Present only for jurisdictions that have their own page on the site. | array of objects | 7 of 51 filled |
rate_range.min | Lowest experience rate for the year. | number (percent) | 51 of 51 filled; 0% to 1.9% |
rate_range.max | Highest experience rate for the year. | number (percent) | 51 of 51 filled; 5.4% to 14.37% |
rate_range.year | Year of that rate range. | integer | 51 of 51 filled; 2026 to 2027 |
rate_range.note | Detail on the rate range. Present only for jurisdictions that have their own page on the site. | string (free text) | 12 of 51 filled |
employee_paid | Contributions withheld from employees: name, kind, rate, wage_base, year. Present only for jurisdictions that have their own page on the site. | array of objects | 3 of 51 filled |
other_assessments | Surcharges or assessments billed with the tax: name, rate. Present only for jurisdictions that have their own page on the site. | array of objects | 11 of 51 filled |
quarterly_due.dates | Quarterly report due dates (month-day). | array of strings | 45 of 51 filled |
registration.url | Where an employer registers. Present only for jurisdictions that have their own page on the site. | string (URL) | 10 of 51 filled |
registration.note | Detail on registration. Present only for jurisdictions that have their own page on the site. | string (free text) | 12 of 51 filled |
futa.rate | Federal unemployment (FUTA) gross rate. | number (percent) | 51 of 51 filled; 6% to 6% |
futa.wage_base | FUTA wage base. | number (US dollars) | 51 of 51 filled; $7,000 to $7,000 |
futa.credit | Maximum FUTA credit for state taxes paid. | number (percent) | 51 of 51 filled; 5.4% to 5.4% |
futa.net_rate | FUTA net rate after the full credit. | number (percent) | 51 of 51 filled; 0.6% to 0.6% |
futa.credit_reduction_2026.status | Status of a 2026 FUTA credit reduction for the state. | string (code) | 51 of 51 filled: not_final (50), draft_list (1) |
futa.credit_reduction_2026.rate | The credit reduction rate, when final. | number (percent) | 0 of 51 filled |
notes | Other points from the official source. Present only for jurisdictions that have their own page on the site. | string (free text) | 1 of 51 filled |
unconfirmed | Fields the official sources read did not confirm for this row. Those values are null. | array of strings | 51 of 51 rows list at least one |
source_urls | Links to the official sources (all of them for jurisdictions with their own page; the main linked source for the others). | array of strings | 51 of 51 filled |
checked | When the row's sources were opened (YYYY-MM or YYYY-MM-DD). A row with no official source carries the date of the check that found none. | date (YYYY-MM-DD) | 51 of 51 filled |
page_url | The page on mcc-solutionsnj.com that explains this row. | string (URL) | 51 of 51 filled |
Preview: the first 10 rows
jurisdiction | wage_base_2026 | wage_base_2027 | new_employer.rate | rate_range.min | rate_range.max | checked |
|---|---|---|---|---|---|---|
| Alabama | 8000 | null | 2.7 | 0.2 | 6.8 | 2026-11 |
| Alaska | 54200 | null | 1 | 1 | 5.4 | 2026-11 |
| Arizona | 8000 | null | 2 | 0.03 | 8.36 | 2026-11 |
| Arkansas | 7000 | null | 1.8 | 0.1 | 6 | 2026-11 |
| California | 7000 | 7000 | 3.4 | 1.5 | 6.2 | 2026-11 |
| Colorado | 30600 | null | 1.53 | 0.56 | 7.34 | 2026-11 |
| Connecticut | 27000 | null | 1.9 | 1.1 | 9.9 | 2026-11 |
| Delaware | 14500 | null | 1 | 0.3 | 5.4 | 2026-11 |
| District of Columbia | 9000 | null | 2.7 | 1.9 | 7.4 | 2026-11 |
| Florida | 7000 | null | 2.7 | 0.1 | 5.4 | 2026-11 |
7 of 32 columns shown; the downloads have every column in full.
Download formats
The CSV has one row per jurisdiction and one column per field above, UTF-8, comma-separated. Nested fields use dotted names (agency.name); lists are joined with | , and lists of objects become key: value; key: value items. The JSON keeps types (numbers, true/false, null, arrays) and includes this dictionary, the license and the checked date.
License
License: free to copy, share and adapt, including commercially, under the Creative Commons Attribution 4.0 International (CC BY 4.0) license.
Attribution required: credit "MCC Solutions" and link to this dataset page (https://mcc-solutionsnj.com/data/suta). The cite box below has text ready to paste.
Accuracy
Accuracy: every fact comes from an official government page as it read when checked (November 2026 for this release). Anything those pages did not confirm is null and named in the row's unconfirmed list; a null that is not on the list means the point does not apply or the source states none. This is general information, not legal or tax advice. We are not lawyers, and MCC Solutions is not a law firm.
Cite this data
Free to reuse under CC BY 4.0: credit MCC Solutions and link to https://mcc-solutionsnj.com/data/suta.
Changelog
- November 2026: sources checked for all 51 jurisdictions; this release has 32 fields, 697 confirmed values and 122 unconfirmed items.
- Downloads are generated from the data files on each request, so a corrected file shows up in the CSV and JSON straight away; a new entry is added here when the sources are checked again.