Research · updated as states announce
2027 employer payroll tax changes: every state's new rates as they are announced
States publish next year's unemployment insurance wage bases and rates between June and December, and paid leave programs set their contributions in the fall. This tracker lists every state's 2027 payroll tax values as each agency announces them, with the official notice and the day it was published. A value not announced yet is shown as such, with this year's figure beside it.
Where things stand
- 12 of 51 jurisdictions had published their 2027 unemployment insurance wage base by Nov 11, 2026 (1 of them fixed in law); the other 39 still apply their 2026 base until they announce.
- Washington has the highest 2027 wage base announced so far: $82,000 per employee, up from $78,200.
- The Social Security wage base rises from $184,500 to $192,300 in 2027.
- California employers face a potential FUTA credit reduction on 2026 wages, paid with the return due in January 2027.
- 10 of 13 state paid leave and disability contributions we track have their 2027 rate published.
Map: which states have announced their 2027 unemployment wage base
Unemployment insurance wage base in 2027, where announced or set in law
- $7,000–$14,000
- $16,100–$21,100
- $24,400–$34,900
- $45,400–$82,000
- Not announced yet
Unemployment insurance wage base in 2026
- $7,000–$8,000
- $8,500–$9,000
- $9,500–$14,000
- $14,250–$25,000
- $27,000–$44,000
- $44,800–$78,200
Every state's 2027 unemployment wage base and new-employer rate
Filter by status. Each 2027 value links the agency that announced it; 2026 values link their source.
12 of 51 have published their 2027 wage base (11 announced, 1 set in law); 39 not yet, as of Nov 11, 2026.
| State | Wage base 2026 | Wage base 2027 | New-employer rate 2026 | New-employer rate 2027 |
|---|---|---|---|---|
| Alabama | $8,000 | Not announced yet | 2.7% | Not announced yet |
| Alaska | $54,200 | Not announced yet | 1% | Not announced yet |
| Arizona | $8,000 | Not announced yet | 2% | Not announced yet |
| Arkansas | $7,000 | Not announced yet | 1.8% | Not announced yet |
| California | $7,000 | $7,000, confirmed Nov 11, 2026 | 3.4% | 3.4% |
| Colorado | $30,600 | $32,100, confirmed Oct 23, 2026 | 3.05% | 1.7% |
| Connecticut | $27,000 | Not announced yet | 1.9% | Not announced yet |
| Delaware | $14,500 | $16,500, set in law | 1% | Not announced yet |
| District of Columbia | $9,000 | Not announced yet | 2.7% | Not announced yet |
| Florida | $7,000 | Not announced yet | 2.7% | Not announced yet |
| Georgia | $9,500 | Not announced yet | 2.64% | Not announced yet |
| Hawaii | $64,500 | Not announced yet | 2.4% | Not announced yet |
| Idaho | $58,300 | Not announced yet | 1% | Not announced yet |
| Illinois | $14,250 | Not announced yet | 2.8% | Not announced yet |
| Indiana | $9,500 | Not announced yet | 2.5% | Not announced yet |
| Iowa | $20,400 | $21,100, announced Jun 30, 2026 | 1% | 1% |
| Kansas | $15,100 | Not announced yet | 1.75% | Not announced yet |
| Kentucky | $12,000 | Not announced yet | 2.7% | Not announced yet |
| Louisiana | $7,000 | Not announced yet | Set by industry (the industry’s average rate) | Set by industry |
| Maine | $12,000 | Not announced yet | 2.23% | Not announced yet |
| Maryland | $8,500 | Not announced yet | 2.6% | Not announced yet |
| Massachusetts | $15,000 | Not announced yet | 2.42% | Not announced yet |
| Michigan | $9,000 | Not announced yet | 2.7% | Not announced yet |
| Minnesota | $44,000 | Not announced yet | 1% | Not announced yet |
| Mississippi | $14,000 | Not announced yet | 1% | Not announced yet |
| Missouri | $9,000 | $8,500, confirmed Nov 11, 2026 | 2.376% | 2.376% |
| Montana | $47,300 | Not announced yet | 1% | Not announced yet |
| Nebraska | $9,000 | Not announced yet | 1.25% | Not announced yet |
| Nevada | $43,700 | $45,400, confirmed Oct 23, 2026 | 2.95% | Not announced yet |
| New Hampshire | $14,000 | Not announced yet | 2.7% | Not announced yet |
| New Jersey | $44,800 | $46,400, confirmed Nov 2, 2026 | 2.8% | 2.8% |
| New Mexico | $34,800 | Not announced yet | 1% | Not announced yet |
| New York | $17,600 | Not announced yet | 4.025% | Not announced yet |
| North Carolina | $34,200 | Not announced yet | 1% | Not announced yet |
| North Dakota | $46,600 | Not announced yet | 1% | Not announced yet |
| Ohio | $9,000 | Not announced yet | 2.7% | Not announced yet |
| Oklahoma | $25,000 | $24,400, confirmed Oct 23, 2026 | 1.5% | 1.5% |
| Oregon | $56,700 | Not announced yet | 2.4% | Not announced yet |
| Pennsylvania | $10,000 | Not announced yet | 3.822% | Not announced yet |
| Rhode Island | $30,800 | Not announced yet | 1% | Not announced yet |
| South Carolina | $14,000 | Not announced yet | 1% | Not announced yet |
| South Dakota | $15,000 | Not announced yet | 1.2% | Not announced yet |
| Tennessee | $7,000 | Not announced yet | 2.7% | Not announced yet |
| Texas | $9,000 | Not announced yet | 2.7% | Not announced yet |
| Utah | $50,700 | Not announced yet | Set by industry (the industry’s average rate) | Set by industry |
| Vermont | $15,400 | $16,100, announced Nov 9, 2026 | 1% | Not announced yet |
| Virginia | $8,000 | Not announced yet | 2.5% | Not announced yet |
| Washington | $78,200 | $82,000, announced Jun 10, 2026 | Set by industry (the industry’s average rate) | Set by industry |
| West Virginia | $9,500 | Not announced yet | 2.7% | Not announced yet |
| Wisconsin | $14,000 | $14,000, confirmed Oct 23, 2026 | 3.05% | 3.05% |
| Wyoming | $33,800 | $34,900, confirmed Oct 23, 2026 | Set by industry (the industry’s average rate) | Set by industry |
Each figure links its official page: the state agency’s notice for 2027 values; for 2026, the agency or the U.S. Department of Labor’s table of state laws. States that assign new employers their industry’s average rate publish no single new-employer rate. A rate without a link of its own comes from the page its wage base links.
Paid leave, disability and other state contributions
| State and contribution | 2026 | 2027 |
|---|---|---|
| California: Employment Training Tax | 0.1% | 0.1%, confirmed Nov 11, 2026 |
| California: State Disability Insurance (paid by the employee) | 1.3% | 1.4%, confirmed Nov 11, 2026 |
| Colorado: New-employer rate, construction | 3.05% | 1.7%, confirmed Oct 23, 2026 |
| Colorado: FAMLI (employer share) | 0.44% | 0.43%, confirmed Oct 23, 2026 |
| Delaware: Delaware Paid Leave (employer's minimum share) | 0.4% | Not announced yet |
| District of Columbia: Universal Paid Leave tax (employer-paid) | 0.75% | Not announced yet |
| Iowa: New-employer rate, construction | 5.4% | 5.4%, announced Sep 2, 2026 |
| Maine: Maine Paid Family and Medical Leave (employer share) | 0.5% | 0.5%, confirmed Oct 23, 2026 |
| Massachusetts: Paid Family and Medical Leave (employer share) | 0.42% | 0.42%, confirmed Oct 23, 2026 |
| Minnesota: Minnesota Paid Leave (employer's minimum share) | 0.44% | 0.44%, confirmed Nov 2, 2026 |
| Montana: New-employer rate, construction | 2% | Not announced yet |
| Montana: Administrative Fund Tax | 0.18% | Not announced yet |
| New Jersey: Temporary Disability Insurance (employer, new employer rate) | 0.5% | 0.5%, confirmed Nov 2, 2026 |
| New Jersey: Temporary Disability Insurance (paid by the employee) | 0.19% | 0.24%, confirmed Nov 11, 2026 |
| New Jersey: Family Leave Insurance (paid by the employee) | 0.23% | 0.24%, confirmed Nov 11, 2026 |
| New Mexico: New-employer rate, construction | 1.21% | Not announced yet |
| New York: Paid Family Leave (paid by the employee) | 0.432% | 0.452%, announced Aug 31, 2026 |
| Oregon: Paid Leave Oregon (employer share) | 0.4% | Not announced yet |
| Washington: Paid Family & Medical Leave (employer share) | 0.3228% | 0.3516%, confirmed Oct 23, 2026 |
| Wisconsin: New-employer rate, construction | 2.5% | 2.5%, confirmed Oct 23, 2026 |
Employer shares are the rate the largest employers pay; smaller employers may owe less or none (each state’s page has the bands).
Federal payroll taxes
- Social Security wage base: $192,300 in 2027 (2026: $184,500, up $7,800) per Social Security Administration, as of Oct 23, 2026
- Social Security tax rate (employer): 6.2% in 2027 (2026: 6.2%) per Social Security Administration, as of Oct 23, 2026
- Medicare tax rate (employer): 1.45% in 2027 (2026: 1.45%) per Social Security Administration, as of Oct 23, 2026
- FUTA, California: 1.5% potential credit reduction on 2026 wages (the U.S. Department of Labor publishes the final list in November) per U.S. Department of Labor, Employment and Training Administration, as of Nov 11, 2026
Latest announcements
- NewVermont. Unemployment insurance wage base: $16,100 in 2027 (2026: $15,400). per Vermont Department of Labor, as of Nov 9, 2026
Dates are the day the agency published the value; an undated notice shows the day we confirmed it. Follow every new announcement in the Atom feed.
Download, embed and cite
Read-only API (JSON, cached): https://leadchangegroup.com/api/hiring-cost-atlas/v1/payroll-tax-2027/. Each row names its official source and the day we checked it. License: CC BY 4.0.
A card for any state, free to embed: https://leadchangegroup.com/embed/2027-payroll-tax-changes/?state=texas, and as an image for press, for example Texas: PNG ·SVG (1200 × 630, with its source line).
How the tracker works
We record a 2027 value only once the agency that sets it has published it: a rate notice, a press release, the agency's tax rate page or the statute that fixes it. Each value carries the official page, the agency's own words, the day the agency published it and the day we checked it. Nothing is estimated: until a state announces its 2027 figure, the tracker says “not announced yet” and shows the 2026 value, which stays in force until the new one is published.
Three statuses appear in the table. Announced means the agency has published the 2027 value. Set in law means the statute itself fixes the 2027 value, so no yearly notice is needed. Not announced yet means we found no official 2027 value on the check date.
How we find new announcements
A script reads each state's official unemployment tax and paid leave pages and reports which ones changed since its last run, and which next-year notices have appeared. A changed page is a lead, never a value: a person reads the new notice, copies the agency's words and only then adds the 2027 value, the same day where possible. Every source is also checked again every 30 days.
What the figures mean for an employer
The taxable wage base is the part of each employee's pay that state unemployment tax applies to; above it, no more tax is due for that employee that year. The new-employer rate is what a business pays in its first years, before it has its own claims history; established employers receive their own rate notice from the state, usually in December. Paid leave and disability contributions are a percentage of wages, often split between employer and employee.
Estimates for planning
These figures are for planning, not tax or legal advice. Your own unemployment rate comes on your state's rate notice; confirm it, and any paid leave share you owe, with the agency or your payroll provider.
Official sources
Every value above comes from one of these 35 official pages, checked on the date shown: California Employment Development Department (Nov 11, 2026); Colorado Department of Labor and Employment (Oct 23, 2026); Colorado Department of Labor and Employment (Oct 23, 2026); Colorado Department of Labor and Employment (Oct 23, 2026); Colorado FAMLI Division (CDLE) (Oct 23, 2026); DC Department of Employment Services, Office of Paid Family Leave (Nov 2, 2026); Delaware Code, Title 19, § 3302 (Nov 11, 2026); Delaware Department of Labor (Nov 2, 2026); Internal Revenue Service (Oct 31, 2026); Iowa Workforce Development (Nov 11, 2026); Iowa Workforce Development (Nov 2, 2026); Iowa Workforce Development (Oct 23, 2026); Maine Department of Labor, Paid Family and Medical Leave (Oct 23, 2026); Massachusetts Department of Family and Medical Leave (Oct 23, 2026); Minnesota Department of Employment and Economic Development, Unemployment Insurance (Oct 23, 2026); Minnesota Revisor of Statutes (Minn. Stat. § 268B.14) (Nov 2, 2026); Missouri Division of Employment Security (Nov 11, 2026); Montana Department of Labor & Industry, Unemployment Insurance Division (Oct 23, 2026); Nevada Department of Employment, Training and Rehabilitation (Oct 23, 2026); New Jersey Department of Labor and Workforce Development (Nov 11, 2026); New Mexico Department of Workforce Solutions (Oct 23, 2026); New York State Department of Financial Services (Nov 11, 2026); New York State Department of Financial Services (Nov 11, 2026); Oklahoma Employment Security Commission (Oct 23, 2026); Oregon Employment Department (Oct 23, 2026); Paid Leave Oregon (Oregon Employment Department) (Oct 23, 2026); Social Security Administration (Oct 23, 2026); U.S. Department of Labor, Employment and Training Administration (Oct 31, 2026); U.S. Department of Labor, Employment and Training Administration (Nov 11, 2026); Vermont Department of Labor (Nov 11, 2026); Washington Employment Security Department (Oct 23, 2026); Washington Employment Security Department (Nov 11, 2026); Washington Employment Security Department (Oct 23, 2026); Wisconsin Department of Workforce Development (Oct 23, 2026); Wyoming Department of Workforce Services (Oct 23, 2026).
Changes to the data
Data version 2026.11.11: the newest day a value was checked against its source. New 2027 values are added as agencies publish them; the Atom feed under “Download, embed and cite” lists each one.
No published value has needed a correction. Any correction will be listed here and in our correction log.
Frequently asked questions
Which states have announced their 2027 SUTA wage base?
By Nov 11, 2026, 12 of 51: California ($7,000), Colorado ($32,100), Delaware ($16,500, set in law), Iowa ($21,100), Missouri ($8,500), Nevada ($45,400), New Jersey ($46,400), Oklahoma ($24,400), Vermont ($16,100), Washington ($82,000), Wisconsin ($14,000), Wyoming ($34,900). The others had not published it yet and keep their 2026 base until they do.
What is the highest state unemployment wage base in 2027?
Among the bases published by Nov 11, 2026, Washington's $82,000 per employee is the highest, up from $78,200.
What is the Social Security wage base for 2027?
$192,300, up from $184,500, per the Social Security Administration. At the 6.2% employer rate, that is up to $483.60 more tax for each employee paid above the old base.
Which states have a FUTA credit reduction for 2026?
California (1.5%, potential), per the U.S. Department of Labor; the final list is confirmed in November. Employers there pay the extra FUTA on 2026 wages with the return due in January 2027.
When do states announce their 2027 unemployment tax rates?
Most states publish next year's unemployment wage base and rate schedule between October and December; a few, such as states that index the wage base to average wages, announce it as early as June. Employers usually receive their own rate notice in December or January.
What does “not announced yet” mean in the tracker?
It means we found no official 2027 value from the state on the day we checked. The 2026 value is shown beside it, and it still applies until the state publishes the new one.
Can I use these figures on my site or in a story?
Yes. The data is free to reuse under the Creative Commons Attribution license: download the CSV or JSON, embed the map or a state card, and credit the 2027 Employer Payroll Tax Tracker by LeadChange Group with a link.
Software and services for these costs
- Payroll Software
Calculates and files these payroll taxes for every state you hire in.
- PEO Services
Takes on payroll taxes, workers' comp and benefits, often at group rates.
- Benefits Administration
Runs the health plan and leave programs behind the benefits lines.
Use the data
- Employee Cost Calculator
What an employee costs in every state, with the 2027 rates already announced.
- Hiring Cost Atlas data
Every employer cost value we use, with its source, as open data.
- Minimum wage by state
Every state’s minimum wage and the 2027 rates already announced.