{
 "dataset": "suta",
 "title": "State unemployment tax (SUTA) wage bases and rates",
 "description": "2026 and 2027 state unemployment taxable wage bases, new employer rates, rate ranges, employee-paid contributions and FUTA figures for 50 states and DC.",
 "url": "https://mcc-solutionsnj.com/data/suta",
 "publisher": "MCC Solutions",
 "license": {
  "name": "Creative Commons Attribution 4.0 International (CC BY 4.0)",
  "url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Credit \"MCC Solutions\" and link to https://mcc-solutionsnj.com/data/suta"
 },
 "checked": "2026-11",
 "row_count": 51,
 "accuracy": "Facts come from official government pages as they read on the checked date. Anything not confirmed there is null and named in the row's unconfirmed list. General information, not legal or tax advice; MCC Solutions is not a law firm and we are not lawyers.",
 "fields": [
  {
   "name": "jurisdiction_code",
   "type": "string",
   "meaning": "Two-letter postal code of the state or DC."
  },
  {
   "name": "jurisdiction",
   "type": "string",
   "meaning": "State name (or District of Columbia)."
  },
  {
   "name": "agency.name",
   "type": "string",
   "meaning": "State unemployment tax agency. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "agency.url",
   "type": "string (URL)",
   "meaning": "The agency's tax page."
  },
  {
   "name": "wage_base_2026",
   "type": "number (US dollars)",
   "meaning": "Taxable wage base per employee for 2026."
  },
  {
   "name": "wage_base_2026_note",
   "type": "string (free text)",
   "meaning": "Where the 2026 figure comes from. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "wage_base_2027",
   "type": "number (US dollars)",
   "meaning": "Taxable wage base for 2027, when announced."
  },
  {
   "name": "alt_wage_base.label",
   "type": "string",
   "meaning": "Group of employers with a different wage base. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "alt_wage_base.amount",
   "type": "number (US dollars)",
   "meaning": "That other wage base. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "new_employer.rate",
   "type": "number (percent)",
   "meaning": "Rate a new employer pays before it has its own experience rate."
  },
  {
   "name": "new_employer.note",
   "type": "string (free text)",
   "meaning": "Detail on the new employer rate. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "new_employer.variants",
   "type": "array of objects",
   "meaning": "Industry or size variants of the new employer rate: label, rate, note. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "rate_range.min",
   "type": "number (percent)",
   "meaning": "Lowest experience rate for the year."
  },
  {
   "name": "rate_range.max",
   "type": "number (percent)",
   "meaning": "Highest experience rate for the year."
  },
  {
   "name": "rate_range.year",
   "type": "integer",
   "meaning": "Year of that rate range."
  },
  {
   "name": "rate_range.note",
   "type": "string (free text)",
   "meaning": "Detail on the rate range. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "employee_paid",
   "type": "array of objects",
   "meaning": "Contributions withheld from employees: name, kind, rate, wage_base, year. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "other_assessments",
   "type": "array of objects",
   "meaning": "Surcharges or assessments billed with the tax: name, rate. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "quarterly_due.dates",
   "type": "array of strings",
   "meaning": "Quarterly report due dates (month-day)."
  },
  {
   "name": "registration.url",
   "type": "string (URL)",
   "meaning": "Where an employer registers. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "registration.note",
   "type": "string (free text)",
   "meaning": "Detail on registration. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "futa.rate",
   "type": "number (percent)",
   "meaning": "Federal unemployment (FUTA) gross rate."
  },
  {
   "name": "futa.wage_base",
   "type": "number (US dollars)",
   "meaning": "FUTA wage base."
  },
  {
   "name": "futa.credit",
   "type": "number (percent)",
   "meaning": "Maximum FUTA credit for state taxes paid."
  },
  {
   "name": "futa.net_rate",
   "type": "number (percent)",
   "meaning": "FUTA net rate after the full credit."
  },
  {
   "name": "futa.credit_reduction_2026.status",
   "type": "string (code)",
   "meaning": "Status of a 2026 FUTA credit reduction for the state."
  },
  {
   "name": "futa.credit_reduction_2026.rate",
   "type": "number (percent)",
   "meaning": "The credit reduction rate, when final."
  },
  {
   "name": "notes",
   "type": "string (free text)",
   "meaning": "Other points from the official source. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "unconfirmed",
   "type": "array of strings",
   "meaning": "Fields the official sources read did not confirm for this row. Those values are null."
  },
  {
   "name": "source_urls",
   "type": "array of strings",
   "meaning": "Links to the official sources (all of them for jurisdictions with their own page; the main linked source for the others)."
  },
  {
   "name": "checked",
   "type": "date (YYYY-MM-DD)",
   "meaning": "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."
  },
  {
   "name": "page_url",
   "type": "string (URL)",
   "meaning": "The page on mcc-solutionsnj.com that explains this row."
  }
 ],
 "rows": [
  {
   "jurisdiction_code": "AL",
   "jurisdiction": "Alabama",
   "agency.name": "Alabama Department of Workforce",
   "agency.url": "https://workforce.alabama.gov/employers/faq/",
   "wage_base_2026": 8000,
   "wage_base_2026_note": "The department's FAQ: employers are taxed on the first $8,000 paid to each worker in a calendar year.",
   "wage_base_2027": null,
   "alt_wage_base.label": null,
   "alt_wage_base.amount": null,
   "new_employer.rate": 2.7,
   "new_employer.note": "Newly liable employers pay 2.70% on the first $8,000 until they qualify for an experience rate (department FAQ).",
   "new_employer.variants": [],
   "rate_range.min": 0.2,
   "rate_range.max": 6.8,
   "rate_range.year": 2026,
   "rate_range.note": "0.20% to 6.80% including the 0.06% Employment Security Enhancement Assessment, depending on which of four rate schedules is in effect (department FAQ). The DOL table lists 0.20% to 5.40% before the assessment.",
   "employee_paid": [],
   "other_assessments": [
    {
     "name": "Employment Security Enhancement Assessment (ESA)",
     "rate": 0.06
    }
   ],
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "registration.url": "https://workforce.alabama.gov/outbound-links/egov/",
   "registration.note": "Register through the department's eGov system once you've paid wages for work in the state (department FAQ).",
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "notes": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://workforce.alabama.gov/employers/faq/",
    "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
    "https://oui.doleta.gov/unemploy/futa_credit.asp",
    "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-alabama-2027"
  },
  {
   "jurisdiction_code": "AK",
   "jurisdiction": "Alaska",
   "agency.url": "https://labor.alaska.gov/estax/2026-experience-rates.html",
   "wage_base_2026": 54200,
   "wage_base_2027": null,
   "new_employer.rate": 1,
   "rate_range.min": 1,
   "rate_range.max": 5.4,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026",
    "new_employer.variants"
   ],
   "source_urls": [
    "https://labor.alaska.gov/estax/2026-experience-rates.html"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "AZ",
   "jurisdiction": "Arizona",
   "agency.url": "https://des.az.gov/node/23513",
   "wage_base_2026": 8000,
   "wage_base_2027": null,
   "new_employer.rate": 2,
   "rate_range.min": 0.03,
   "rate_range.max": 8.36,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://des.az.gov/node/23513"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "AR",
   "jurisdiction": "Arkansas",
   "agency.url": null,
   "wage_base_2026": 7000,
   "wage_base_2027": null,
   "new_employer.rate": 1.8,
   "rate_range.min": 0.1,
   "rate_range.max": 6,
   "rate_range.year": 2026,
   "quarterly_due.dates": null,
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "quarterly_due",
    "registration",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "CA",
   "jurisdiction": "California",
   "agency.name": "California Employment Development Department (EDD)",
   "agency.url": "https://edd.ca.gov/en/Payroll_Taxes/rates_and_withholding/",
   "wage_base_2026": 7000,
   "wage_base_2026_note": "EDD: the UI and ETT taxable wage limit is $7,000 per employee per calendar year.",
   "wage_base_2027": 7000,
   "alt_wage_base.label": null,
   "alt_wage_base.amount": null,
   "new_employer.rate": 3.4,
   "new_employer.note": "EDD assigns new employers 3.4% for two to three years, depending on section 982(b) of the Unemployment Insurance Code.",
   "new_employer.variants": [],
   "rate_range.min": 1.5,
   "rate_range.max": 6.2,
   "rate_range.year": 2027,
   "rate_range.note": "Schedule F+ provides UI rates from 1.5% to 6.2% for both 2026 and 2027 (EDD). Employers under section 977(c) pay the highest rate plus 2%.",
   "employee_paid": [
    {
     "name": "State Disability Insurance (SDI), withheld from employees",
     "kind": "disability",
     "rate": 1.4,
     "wage_base": null,
     "year": 2027
    }
   ],
   "other_assessments": [
    {
     "name": "Employment Training Tax (ETT)",
     "rate": 0.1
    }
   ],
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "registration.url": "https://eddservices.edd.ca.gov/acctservices/AccountManagement/AccountServlet?Command=NEW_SIGN_UP",
   "registration.note": "Enroll in EDD's e-Services for Business to register and file (EDD Required Filings and Due Dates page).",
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "draft_list",
   "futa.credit_reduction_2026.rate": null,
   "notes": "California is the state IRS's draft 2026 Schedule A (Form 940) assumes will have a FUTA credit reduction for 2026; the final list and rate come after November 10, 2026.",
   "unconfirmed": [
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://edd.ca.gov/en/Payroll_Taxes/rates_and_withholding/",
    "https://edd.ca.gov/en/payroll_taxes/due_dates_calendar/",
    "https://edd.ca.gov/en/payroll_taxes/Required_Filings_and_Due_Dates",
    "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
    "https://oui.doleta.gov/unemploy/futa_credit.asp",
    "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction",
    "https://www.irs.gov/pub/irs-dft/f940sa--dft.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-california-2027"
  },
  {
   "jurisdiction_code": "CO",
   "jurisdiction": "Colorado",
   "agency.url": "https://cdle.colorado.gov/employers/pay-premiums-and-report-wages/pay-premiums-and-report-wages-faq",
   "wage_base_2026": 30600,
   "wage_base_2027": null,
   "new_employer.rate": 1.53,
   "rate_range.min": 0.56,
   "rate_range.max": 7.34,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://cdle.colorado.gov/employers/pay-premiums-and-report-wages/pay-premiums-and-report-wages-faq"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "CT",
   "jurisdiction": "Connecticut",
   "agency.url": "https://portal.ct.gov/dol/divisions/unemployment-insurance-tax/information-on-unemployment-tax-rate-for-calendar-year-2026",
   "wage_base_2026": 27000,
   "wage_base_2027": null,
   "new_employer.rate": 1.9,
   "rate_range.min": 1.1,
   "rate_range.max": 9.9,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://portal.ct.gov/dol/divisions/unemployment-insurance-tax/information-on-unemployment-tax-rate-for-calendar-year-2026"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "DE",
   "jurisdiction": "Delaware",
   "agency.url": "https://labor.delaware.gov/divisions/unemployment-insurance/employer-services/",
   "wage_base_2026": 14500,
   "wage_base_2027": null,
   "new_employer.rate": 1,
   "rate_range.min": 0.3,
   "rate_range.max": 5.4,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "registration",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://labor.delaware.gov/divisions/unemployment-insurance/employer-services/"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "DC",
   "jurisdiction": "District of Columbia",
   "agency.url": "https://unemployment.dc.gov/page/taxes",
   "wage_base_2026": 9000,
   "wage_base_2027": null,
   "new_employer.rate": 2.7,
   "rate_range.min": 1.9,
   "rate_range.max": 7.4,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "registration",
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://unemployment.dc.gov/page/taxes"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "FL",
   "jurisdiction": "Florida",
   "agency.url": "https://floridarevenue.com/taxes/taxesfees/Pages/rt_rate.aspx",
   "wage_base_2026": 7000,
   "wage_base_2027": null,
   "new_employer.rate": 2.7,
   "rate_range.min": 0.1,
   "rate_range.max": 5.4,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://floridarevenue.com/taxes/taxesfees/Pages/rt_rate.aspx"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "GA",
   "jurisdiction": "Georgia",
   "agency.url": "https://dol.georgia.gov/node/2291",
   "wage_base_2026": 9500,
   "wage_base_2027": null,
   "new_employer.rate": 2.7,
   "rate_range.min": 0.04,
   "rate_range.max": 8.1,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://dol.georgia.gov/node/2291"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "HI",
   "jurisdiction": "Hawaii",
   "agency.url": "https://labor.hawaii.gov/ui/?p=3684",
   "wage_base_2026": 64500,
   "wage_base_2027": null,
   "new_employer.rate": 2.4,
   "rate_range.min": 0,
   "rate_range.max": 5.6,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://labor.hawaii.gov/ui/?p=3684"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "ID",
   "jurisdiction": "Idaho",
   "agency.url": "https://labor.idaho.gov/?p=4794",
   "wage_base_2026": 58300,
   "wage_base_2027": null,
   "new_employer.rate": 1,
   "rate_range.min": 0.208,
   "rate_range.max": 5.4,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://labor.idaho.gov/?p=4794"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "IL",
   "jurisdiction": "Illinois",
   "agency.name": "Illinois Department of Employment Security (IDES)",
   "agency.url": "https://ides.illinois.gov/content/dam/soi/en/web/ides/ides_forms_and_publications/EA-50_2026.pdf",
   "wage_base_2026": 14250,
   "wage_base_2026_note": "IDES: only the first $14,250 of wages paid to a worker in calendar year 2026 is subject to contributions.",
   "wage_base_2027": null,
   "alt_wage_base.label": null,
   "alt_wage_base.amount": null,
   "new_employer.rate": 3.35,
   "new_employer.note": "IDES: 3.350% for 2026, which includes the 0.550% fund building rate. The DOL table lists 2.80% before it.",
   "new_employer.variants": [
    {
     "label": "Administrative support and waste management (NAICS 56)",
     "rate": 3.45,
     "note": "3.450% for 2026 (IDES)."
    }
   ],
   "rate_range.min": 0.75,
   "rate_range.max": 7.05,
   "rate_range.year": 2026,
   "rate_range.note": "IDES: 0.750% to 7.050% for 2026, including the fund building rate.",
   "employee_paid": [],
   "other_assessments": [
    {
     "name": "Fund building rate",
     "rate": 0.55
    }
   ],
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "registration.url": "https://mytax.illinois.gov/",
   "registration.note": "IDES: register within 30 days of start-up through MyTax Illinois, or on paper with form REG-UI-1.",
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "notes": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://ides.illinois.gov/content/dam/soi/en/web/ides/ides_forms_and_publications/EA-50_2026.pdf",
    "https://ides.illinois.gov/employer-resources/tax-employer-information.html",
    "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
    "https://oui.doleta.gov/unemploy/futa_credit.asp",
    "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-illinois-2027"
  },
  {
   "jurisdiction_code": "IN",
   "jurisdiction": "Indiana",
   "agency.url": "https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/rate-computation/new-employer-premium-rate",
   "wage_base_2026": 9500,
   "wage_base_2027": null,
   "new_employer.rate": 2.5,
   "rate_range.min": 0.5,
   "rate_range.max": 7.4,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/rate-computation/new-employer-premium-rate"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "IA",
   "jurisdiction": "Iowa",
   "agency.url": "https://workforce.iowa.gov/topics/tax",
   "wage_base_2026": 20400,
   "wage_base_2027": null,
   "new_employer.rate": 1,
   "rate_range.min": 0,
   "rate_range.max": 5.4,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://workforce.iowa.gov/topics/tax"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "KS",
   "jurisdiction": "Kansas",
   "agency.url": "https://www.dol.ks.gov/employers/employer-services",
   "wage_base_2026": 15100,
   "wage_base_2027": null,
   "new_employer.rate": 1.75,
   "rate_range.min": 0,
   "rate_range.max": 6.95,
   "rate_range.year": 2026,
   "quarterly_due.dates": null,
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "quarterly_due",
    "registration",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://www.dol.ks.gov/employers/employer-services"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "KY",
   "jurisdiction": "Kentucky",
   "agency.name": "Kentucky Office of Unemployment Insurance",
   "agency.url": "https://ui.ky.gov/Documents/KY-OUI_Employer%20Guide_2026.pdf",
   "wage_base_2026": 12000,
   "wage_base_2026_note": "Kentucky OUI Employer Guide 2026: $12,000, \"subject to change pending future legislative action.\"",
   "wage_base_2027": null,
   "alt_wage_base.label": null,
   "alt_wage_base.amount": null,
   "new_employer.rate": 2.7,
   "new_employer.note": "Employers with fewer than three years of Kentucky experience get at least 2.7%; the rate can be higher based on their reserve ratio (Employer Guide 2026).",
   "new_employer.variants": [
    {
     "label": "New construction employers",
     "rate": 9,
     "note": "Assigned the highest rate on the schedule in effect (9.000% on Schedule A for 2026) until they've had Kentucky employees for 12 consecutive quarters (Employer Guide 2026)."
    }
   ],
   "rate_range.min": 0,
   "rate_range.max": 9,
   "rate_range.year": 2026,
   "rate_range.note": "Schedule A applies in 2026: 0.000% to 9.000% (Employer Guide 2026).",
   "employee_paid": [],
   "other_assessments": [
    {
     "name": "Service Capacity Upgrade Fund (SCUF)",
     "rate": 0
    }
   ],
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "registration.url": "https://kcc.ky.gov/",
   "registration.note": "Register in the Kentucky Unemployment Insurance Program (KUIP) through the Kentucky Career Center site, then choose Employer Registration (Employer Guide 2026).",
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "notes": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://ui.ky.gov/Documents/KY-OUI_Employer%20Guide_2026.pdf",
    "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
    "https://oui.doleta.gov/unemploy/futa_credit.asp",
    "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-kentucky-2027"
  },
  {
   "jurisdiction_code": "LA",
   "jurisdiction": "Louisiana",
   "agency.url": null,
   "wage_base_2026": 7000,
   "wage_base_2027": null,
   "new_employer.rate": null,
   "rate_range.min": 0.09,
   "rate_range.max": 6,
   "rate_range.year": 2026,
   "quarterly_due.dates": null,
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "quarterly_due",
    "registration",
    "new_employer.rate",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "ME",
   "jurisdiction": "Maine",
   "agency.url": "https://www.maine.gov/unemployment/docs/2026/employers/uitaxrates2026.pdf",
   "wage_base_2026": 12000,
   "wage_base_2027": null,
   "new_employer.rate": 2.54,
   "rate_range.min": 0.31,
   "rate_range.max": 6.6,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://www.maine.gov/unemployment/docs/2026/employers/uitaxrates2026.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "MD",
   "jurisdiction": "Maryland",
   "agency.url": "https://www.labor.maryland.gov/unemployment-insurance/employer-agent/tax-rate.shtml",
   "wage_base_2026": 8500,
   "wage_base_2027": null,
   "new_employer.rate": 2.6,
   "rate_range.min": 0.3,
   "rate_range.max": 7.5,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://www.labor.maryland.gov/unemployment-insurance/employer-agent/tax-rate.shtml"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "MA",
   "jurisdiction": "Massachusetts",
   "agency.url": "https://www.mass.gov/service-details/learn-about-unemployment-insurance-ui-contributions",
   "wage_base_2026": 15000,
   "wage_base_2027": null,
   "new_employer.rate": 2.42,
   "rate_range.min": 0.94,
   "rate_range.max": 14.37,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://www.mass.gov/service-details/learn-about-unemployment-insurance-ui-contributions"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "MI",
   "jurisdiction": "Michigan",
   "agency.url": "https://www.michigan.gov/leo/bureaus-agencies/uia/employers/frequently-asked-questions-for-employers/for-employers/taxable-wage-base",
   "wage_base_2026": 9000,
   "wage_base_2027": null,
   "new_employer.rate": 2.7,
   "rate_range.min": 0.06,
   "rate_range.max": 10.3,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-25",
    "07-25",
    "10-25",
    "01-25"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://www.michigan.gov/leo/bureaus-agencies/uia/employers/frequently-asked-questions-for-employers/for-employers/taxable-wage-base"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "MN",
   "jurisdiction": "Minnesota",
   "agency.url": "https://ui.mn.gov/employers/wages-taxes/tax-rates",
   "wage_base_2026": 44000,
   "wage_base_2027": null,
   "new_employer.rate": null,
   "rate_range.min": 0,
   "rate_range.max": 8.9,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "new_employer.rate",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://ui.mn.gov/employers/wages-taxes/tax-rates"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "MS",
   "jurisdiction": "Mississippi",
   "agency.name": "Mississippi Department of Employment Security (MDES)",
   "agency.url": "https://www.mdes.ms.gov/employer-faqs/",
   "wage_base_2026": 14000,
   "wage_base_2026_note": "MDES: employers pay tax on the first $14,000 of wages paid to each employee each calendar year.",
   "wage_base_2027": null,
   "alt_wage_base.label": null,
   "alt_wage_base.amount": null,
   "new_employer.rate": 1,
   "new_employer.note": "MDES: 1.0% the first year of liability, before any Workforce Investment and Training Contribution.",
   "new_employer.variants": [
    {
     "label": "Second year of liability",
     "rate": 1.1,
     "note": "MDES."
    },
    {
     "label": "Third and later years, until eligible for an experience rate",
     "rate": 1.2,
     "note": "MDES."
    }
   ],
   "rate_range.min": 0.2,
   "rate_range.max": 5.4,
   "rate_range.year": 2026,
   "rate_range.note": "MDES: rates vary between 0.2% and 5.4%.",
   "employee_paid": [],
   "other_assessments": [
    {
     "name": "Workforce Investment and Training Contribution",
     "rate": null
    }
   ],
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "registration.url": "https://www.mdes.ms.gov/employers/register/",
   "registration.note": "MDES: file the Status Report (Form UI-1) online.",
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "notes": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://www.mdes.ms.gov/employer-faqs/",
    "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
    "https://oui.doleta.gov/unemploy/futa_credit.asp",
    "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-mississippi-2027"
  },
  {
   "jurisdiction_code": "MO",
   "jurisdiction": "Missouri",
   "agency.name": "Missouri Department of Labor and Industrial Relations",
   "agency.url": "https://labor.mo.gov/node/21951",
   "wage_base_2026": 9000,
   "wage_base_2026_note": "Missouri DOLIR's Taxable Wage Limitations table: $9,000 for 2026 ($9,500 in 2025).",
   "wage_base_2027": 8500,
   "alt_wage_base.label": null,
   "alt_wage_base.amount": null,
   "new_employer.rate": 2.376,
   "new_employer.note": "Missouri DOLIR: 2.376% for mining, construction and all other new employers (the rate listed for 2025; the DOL table lists 2.376% for 2026).",
   "new_employer.variants": [
    {
     "label": "Nonprofit (501(c)(3)) and governmental employers",
     "rate": 1,
     "note": "1.0% a year until eligible for an experience rate (Missouri DOLIR)."
    }
   ],
   "rate_range.min": 0,
   "rate_range.max": 6,
   "rate_range.year": 2026,
   "rate_range.note": "Missouri DOLIR: 0.0% to 6.0%, not counting the maximum rate surcharge or contribution rate adjustment.",
   "employee_paid": [],
   "other_assessments": [
    {
     "name": "Maximum rate surcharge",
     "rate": null
    }
   ],
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "registration.url": "https://mytax.mo.gov/rptp/portal/business/register-new-business/",
   "registration.note": "Missouri DOR's business registration covers unemployment tax; existing DOR accounts add it in UInteract.",
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "notes": null,
   "unconfirmed": [
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://labor.mo.gov/node/21951",
    "https://labor.mo.gov/node/21931",
    "https://dor.mo.gov/register-business",
    "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
    "https://oui.doleta.gov/unemploy/futa_credit.asp",
    "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-missouri-2027"
  },
  {
   "jurisdiction_code": "MT",
   "jurisdiction": "Montana",
   "agency.name": "Montana Department of Labor and Industry, UI Contributions Bureau",
   "agency.url": "https://uid.dli.mt.gov/_docs/contributions-bureau/rate-insert.pdf",
   "wage_base_2026": 47300,
   "wage_base_2026_note": "Montana DLI rate insert: \"Unemployment Insurance Contribution Taxable Wage Base & Rates for 2026\": $47,300.",
   "wage_base_2027": null,
   "alt_wage_base.label": null,
   "alt_wage_base.amount": null,
   "new_employer.rate": 1,
   "new_employer.note": "Montana DLI's 2026 rate insert sets new employer rates by industry; 1.00% applies to manufacturing, utilities and transportation, wholesale, retail, and finance, insurance and real estate.",
   "new_employer.variants": [
    {
     "label": "Agriculture, forestry, hunting and fishing",
     "rate": 1.3,
     "note": "2026 rate insert."
    },
    {
     "label": "Mining",
     "rate": 1.3,
     "note": "2026 rate insert."
    },
    {
     "label": "Construction",
     "rate": 2,
     "note": "2026 rate insert."
    },
    {
     "label": "Services",
     "rate": 1.1,
     "note": "2026 rate insert."
    },
    {
     "label": "Unclassified establishments",
     "rate": 2,
     "note": "2026 rate insert."
    }
   ],
   "rate_range.min": 0,
   "rate_range.max": 6.12,
   "rate_range.year": 2026,
   "rate_range.note": "Schedule 1 for 2026: 0.00% to 6.12% (Montana DLI), before the administrative fund tax.",
   "employee_paid": [],
   "other_assessments": [
    {
     "name": "Administrative fund tax (AFT)",
     "rate": 0.18
    }
   ],
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "registration.url": "https://uieservices.mt.gov/",
   "registration.note": "Montana DLI: register for a UI account online at UI eServices (employer handbook).",
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "notes": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://uid.dli.mt.gov/_docs/contributions-bureau/rate-insert.pdf",
    "https://uid.dli.mt.gov/employer-handbook.pdf",
    "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
    "https://oui.doleta.gov/unemploy/futa_credit.asp",
    "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-montana-2027"
  },
  {
   "jurisdiction_code": "NE",
   "jurisdiction": "Nebraska",
   "agency.url": "https://dol.nebraska.gov/UITax/UnemploymentInsuranceTax/CombinedTaxRates",
   "wage_base_2026": 9000,
   "wage_base_2027": null,
   "new_employer.rate": 1.25,
   "rate_range.min": 0,
   "rate_range.max": 5.4,
   "rate_range.year": 2026,
   "quarterly_due.dates": null,
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "quarterly_due",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://dol.nebraska.gov/UITax/UnemploymentInsuranceTax/CombinedTaxRates"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "NV",
   "jurisdiction": "Nevada",
   "agency.name": "Nevada Department of Employment, Training and Rehabilitation (DETR)",
   "agency.url": "https://detr.nv.gov/Page/UI_Information_for_Employers",
   "wage_base_2026": 43700,
   "wage_base_2026_note": "DETR: $43,700 for 2026 ($41,800 in 2025).",
   "wage_base_2027": 45400,
   "alt_wage_base.label": null,
   "alt_wage_base.amount": null,
   "new_employer.rate": 2.95,
   "new_employer.note": "DETR: 2.95% of taxable wages for 14 to 17 quarters, depending on when the employer became subject, before experience rating applies.",
   "new_employer.variants": [],
   "rate_range.min": 0.25,
   "rate_range.max": 5.4,
   "rate_range.year": 2026,
   "rate_range.note": "DETR: experience-rated employers get one of 18 rates from 0.25% to 5.40%.",
   "employee_paid": [],
   "other_assessments": [
    {
     "name": "Career Enhancement Program (CEP)",
     "rate": 0.05
    }
   ],
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "registration.url": null,
   "registration.note": "We didn't find the registration link on the official pages we opened; start from the agency's employer page.",
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "notes": null,
   "unconfirmed": [
    "registration",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://detr.nv.gov/Page/UI_Information_for_Employers",
    "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
    "https://oui.doleta.gov/unemploy/futa_credit.asp",
    "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-nevada-2027"
  },
  {
   "jurisdiction_code": "NH",
   "jurisdiction": "New Hampshire",
   "agency.url": "https://nhes.nh.gov/services/employers/claimtax.htm",
   "wage_base_2026": 14000,
   "wage_base_2027": null,
   "new_employer.rate": 2.7,
   "rate_range.min": 0.1,
   "rate_range.max": 7,
   "rate_range.year": 2026,
   "quarterly_due.dates": null,
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "quarterly_due",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://nhes.nh.gov/services/employers/claimtax.htm"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "NJ",
   "jurisdiction": "New Jersey",
   "agency.url": "https://www.nj.gov/labor/ea/employer-services/rate-info",
   "wage_base_2026": 44800,
   "wage_base_2027": 46400,
   "new_employer.rate": 2.8,
   "rate_range.min": 0.5,
   "rate_range.max": 5.8,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-30",
    "10-30",
    "01-30"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://www.nj.gov/labor/ea/employer-services/rate-info"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "NM",
   "jurisdiction": "New Mexico",
   "agency.url": null,
   "wage_base_2026": 34800,
   "wage_base_2027": null,
   "new_employer.rate": null,
   "rate_range.min": 0.33,
   "rate_range.max": 5.4,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "registration",
    "new_employer.rate",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://www.srca.nm.gov/nmac/nmregister/xxxi/11.3.400emeramend.html"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "NY",
   "jurisdiction": "New York",
   "agency.url": "https://dol.ny.gov/unemployment-insurance-rate-information",
   "wage_base_2026": 17600,
   "wage_base_2027": null,
   "new_employer.rate": 4.1,
   "rate_range.min": 1.7,
   "rate_range.max": 9.5,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://dol.ny.gov/unemployment-insurance-rate-information"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "NC",
   "jurisdiction": "North Carolina",
   "agency.url": "https://des.nc.gov/employers/tax-rate-information",
   "wage_base_2026": 34200,
   "wage_base_2027": null,
   "new_employer.rate": 1,
   "rate_range.min": 0.06,
   "rate_range.max": 5.76,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://des.nc.gov/employers/tax-rate-information"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "ND",
   "jurisdiction": "North Dakota",
   "agency.url": "https://jobsnd.com/unemployment-business-tax/learn-about-taxes",
   "wage_base_2026": 46600,
   "wage_base_2027": null,
   "new_employer.rate": 1,
   "rate_range.min": 0.07,
   "rate_range.max": 9.67,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://jobsnd.com/unemployment-business-tax/learn-about-taxes"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "OH",
   "jurisdiction": "Ohio",
   "agency.url": "https://dam.assets.ohio.gov/image/upload/jfs.ohio.gov/ouio/uctax/2026RateDetails.pdf",
   "wage_base_2026": 9000,
   "wage_base_2027": null,
   "new_employer.rate": 2.7,
   "rate_range.min": 0.65,
   "rate_range.max": 12.25,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://dam.assets.ohio.gov/image/upload/jfs.ohio.gov/ouio/uctax/2026RateDetails.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "OK",
   "jurisdiction": "Oklahoma",
   "agency.name": "Oklahoma Employment Security Commission (OESC)",
   "agency.url": "https://oklahoma.gov/oesc/employers/tax/contribution-rates.html",
   "wage_base_2026": 25000,
   "wage_base_2026_note": "DOL table, effective January 2026.",
   "wage_base_2027": 24400,
   "alt_wage_base.label": null,
   "alt_wage_base.amount": null,
   "new_employer.rate": 1.5,
   "new_employer.note": "OESC: the rate for newly established employers is 1.5%.",
   "new_employer.variants": [],
   "rate_range.min": 0.1,
   "rate_range.max": 5.5,
   "rate_range.year": 2027,
   "rate_range.note": "OESC, 2027: 0.1% to 5.5% (the DOL table lists 0.2% to 5.8% for 2026).",
   "employee_paid": [],
   "other_assessments": [],
   "quarterly_due.dates": null,
   "registration.url": "https://eztaxexpress.oesc.ok.gov/",
   "registration.note": "Portal: OESC links EZ Tax Express to manage accounts, pay and file; it doesn't show a separate registration link.",
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "notes": null,
   "unconfirmed": [
    "quarterly_due",
    "registration",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://oklahoma.gov/oesc/employers/tax/contribution-rates.html",
    "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
    "https://oui.doleta.gov/unemploy/futa_credit.asp",
    "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-oklahoma-2027"
  },
  {
   "jurisdiction_code": "OR",
   "jurisdiction": "Oregon",
   "agency.url": "https://www.oregon.gov/EMPLOY/Businesses/Tax/Pages/Current-Tax-Rate.aspx",
   "wage_base_2026": 56700,
   "wage_base_2027": null,
   "new_employer.rate": 2.4,
   "rate_range.min": 0.9,
   "rate_range.max": 5.4,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://www.oregon.gov/EMPLOY/Businesses/Tax/Pages/Current-Tax-Rate.aspx"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/state-unemployment-tax-wage-base-2027"
  },
  {
   "jurisdiction_code": "PA",
   "jurisdiction": "Pennsylvania",
   "agency.name": "Pennsylvania Department of Labor and Industry, Office of UC Tax Services",
   "agency.url": "https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax/yearly-tax-highlights",
   "wage_base_2026": 10000,
   "wage_base_2026_note": "L&I Yearly Tax Highlights: $10,000 per employee per calendar year in 2026.",
   "wage_base_2027": 10000,
   "alt_wage_base.label": null,
   "alt_wage_base.amount": null,
   "new_employer.rate": 3.822,
   "new_employer.note": "L&I: the newly liable non-construction employer rate is 3.8220% in 2026 and 2027.",
   "new_employer.variants": [
    {
     "label": "Newly liable construction employers",
     "rate": 10.5924,
     "note": "L&I: 10.5924% in 2026 and 2027."
    }
   ],
   "rate_range.min": 1.419,
   "rate_range.max": 10.3734,
   "rate_range.year": 2027,
   "rate_range.note": "L&I, 2026 and 2027: experience-based rates from 1.4190% to 10.3734%.",
   "employee_paid": [
    {
     "name": "Employee UC withholding",
     "kind": "ui",
     "rate": 0.07,
     "wage_base": null,
     "year": 2027
    }
   ],
   "other_assessments": [
    {
     "name": "Additional contributions tax",
     "rate": 0.6
    },
    {
     "name": "Surcharge",
     "rate": null
    },
    {
     "name": "Interest factor",
     "rate": 0
    }
   ],
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "registration.url": "https://www.revenue.pa.gov/OnlineServices/mypath/Pages/default.aspx",
   "registration.note": "L&I: register for a UC tax account number through myPATH; file wage and tax reports electronically through UCMS.",
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "notes": null,
   "unconfirmed": [
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax/yearly-tax-highlights",
    "https://pa.gov/en/services/dli/file-unemployment-compensation-quarterly-wage-tax-reports.html",
    "https://www.pa.gov/agencies/dli/programs-services/unemployment/for-employers/wage-report",
    "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
    "https://oui.doleta.gov/unemploy/futa_credit.asp",
    "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-pennsylvania-2027"
  },
  {
   "jurisdiction_code": "RI",
   "jurisdiction": "Rhode Island",
   "agency.name": "Rhode Island Department of Labor and Training (DLT)",
   "agency.url": "https://dlt.ri.gov/sites/g/files/xkgbur571/files/2026-06/7.1.26%20UI%20%26%20TDI%20Quick%20Reference.pdf",
   "wage_base_2026": 30800,
   "wage_base_2026_note": "DLT's UI & TDI quick reference (July 1, 2026): $30,800.",
   "wage_base_2027": null,
   "alt_wage_base.label": "Employers at the highest tax rate",
   "alt_wage_base.amount": 32300,
   "new_employer.rate": 1,
   "new_employer.note": "DLT: 1.00%, not including the 0.21% Job Development Assessment.",
   "new_employer.variants": [],
   "rate_range.min": 0.69,
   "rate_range.max": 9.19,
   "rate_range.year": 2026,
   "rate_range.note": "US DOL table, effective January 2026.",
   "employee_paid": [
    {
     "name": "Temporary disability insurance (TDI)",
     "kind": "disability",
     "rate": 1.1,
     "wage_base": 100000,
     "year": 2026
    }
   ],
   "other_assessments": [
    {
     "name": "Job Development Assessment (JDA)",
     "rate": 0.21
    }
   ],
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "registration.url": null,
   "registration.note": "DLT's FAQ says to call the Employer Registration Unit at (401) 574-8700, option 1, with the business name, address and federal ID number; it gives no online link.",
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "notes": null,
   "unconfirmed": [
    "registration",
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://dlt.ri.gov/sites/g/files/xkgbur571/files/2026-06/7.1.26%20UI%20%26%20TDI%20Quick%20Reference.pdf",
    "https://dlt.ri.gov/employers/employer-tax-unit/frequently-asked-employer-tax-questions",
    "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
    "https://oui.doleta.gov/unemploy/futa_credit.asp",
    "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/suta-rhode-island-2027"
  },
  {
   "jurisdiction_code": "SC",
   "jurisdiction": "South Carolina",
   "agency.url": "https://dew.sc.gov/employers/tax-rate-information",
   "wage_base_2026": 14000,
   "wage_base_2027": null,
   "new_employer.rate": 1.06,
   "rate_range.min": 0.06,
   "rate_range.max": 5.46,
   "rate_range.year": 2026,
   "quarterly_due.dates": [
    "04-30",
    "07-31",
    "10-31",
    "01-31"
   ],
   "futa.rate": 6,
   "futa.wage_base": 7000,
   "futa.credit": 5.4,
   "futa.net_rate": 0.6,
   "futa.credit_reduction_2026.status": "not_final",
   "futa.credit_reduction_2026.rate": null,
   "unconfirmed": [
    "wage_base_2027",
    "futa.credit_reduction_2026"
   ],
   "source_urls": [
    "https://dew.sc.gov/employers/tax-rate-information"
   ],
   "checked": "2026-11",
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   "wage_base_2026": 78200,
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   "rate_range.max": 6,
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}