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Research · open data

Hiring Cost Atlas: what an employee costs employers in every US state

The Hiring Cost Atlas is the dataset behind our employee cost calculator: every employer payroll tax rate, wage base, employer-paid leave program and benefit average we use, for all 50 states, DC and the cities with their own rules — each value with its official source and the date it was checked. Free to reuse with attribution.

By LeadChange Research TeamUpdated

Key findings

  • On a $50,000 salary, employer costs on top of pay run from 20.5% in Arkansas to 28.5% in New York in 2026.
  • State unemployment insurance wage bases range from $7,000 to $78,200 per employee in 2026.
  • 9 jurisdictions charge employers a paid leave or disability premium; 18 require paid sick leave statewide in the laws we verified.
  • 12 states and 7 cities have announced a higher minimum wage for 2027 as of Oct 23, 2026.

Employer cost of an employee by state, 2026

Employer cost on top of pay for one full-time employee in 2026, highest first. Select a state for its full breakdown and sources.

Employer cost of one employee by state, 2026, as of Oct 23, 2026
RankStateOn top of a $50,000 salaryTotal costOn top of $18 an hourTotal cost
1New York28.5%$64,24734.8%$50,478
2New Jersey27.9%$63,94533.3%$49,910
3Hawaii27.5%$63,75532.5%$49,616
4Alaska27.3%$63,64633.2%$49,854
5Connecticut26.7%$63,33632.6%$49,629
6Oregon26.5%$63,23831.7%$49,304
7Massachusetts26.2%$63,11332.1%$49,470
8Illinois25.6%$62,80231.2%$49,113
9California25.6%$62,79431.0%$49,040
10Maine25.5%$62,75431.0%$49,061
11District of Columbia25.5%$62,74931.0%$49,042
12Colorado25.5%$62,74331.0%$49,035
13Vermont25.3%$62,63830.7%$48,916
14Pennsylvania25.1%$62,57130.6%$48,907
15Wisconsin25.0%$62,50930.4%$48,810
16New Mexico24.8%$62,42030.3%$48,767
17Montana24.8%$62,41629.9%$48,628
18Wyoming24.8%$62,41030.1%$48,712
19Washington24.7%$62,37329.7%$48,557
20North Dakota24.6%$62,32229.9%$48,647
21Rhode Island24.4%$62,20729.6%$48,513
22Nevada24.3%$62,17329.2%$48,376
23New Hampshire24.0%$62,00729.1%$48,333
24Idaho24.0%$62,00128.8%$48,216
25Delaware23.8%$61,91628.9%$48,253
26South Dakota23.7%$61,86728.8%$48,204
27Georgia23.6%$61,82228.6%$48,164
28Nebraska23.4%$61,72528.4%$48,063
29Minnesota23.4%$61,68928.0%$47,918
30Florida23.1%$61,56228.0%$47,916
31Kentucky23.1%$61,56028.1%$47,944
32Utah23.1%$61,53927.7%$47,813
33Tennessee23.0%$61,47827.8%$47,857
34Oklahoma22.9%$61,47327.6%$47,785
35Kansas22.9%$61,45927.7%$47,824
36Texas22.8%$61,40527.6%$47,786
37Virginia22.7%$61,34827.5%$47,735
38North Carolina22.6%$61,28427.3%$47,644
39Iowa22.5%$61,27127.1%$47,598
40South Carolina22.5%$61,26027.2%$47,610
41West Virginia22.5%$61,26027.3%$47,671
42Ohio22.5%$61,23827.2%$47,632
43Maryland22.5%$61,22827.1%$47,595
44Louisiana22.4%$61,18926.8%$47,491
45Missouri22.3%$61,17126.8%$47,485
46Michigan21.6%$60,82026.0%$47,186
47Alabama21.5%$60,75925.8%$47,099
48Indiana21.4%$60,67825.7%$47,067
49Mississippi20.7%$60,37324.8%$46,734
50Arizona20.5%$60,27424.6%$46,665
51Arkansas20.5%$60,26724.7%$46,680

A new employer with 10 employees in a general industry, a $50,000 salary or $18 an hour for 40 hours a week, single health coverage at the state average and required paid sick leave. The $18 column is below the minimum wage in a few places and is shown for comparison.

How we collect the data

Every value comes from an official source: a federal or state agency, a statute or an official rate notice. We record the page, the agency, the words that state the value and the day we checked it. Where we could not read an official source, the value is left out and the line is not added to any estimate.

How often it is updated

We check every source again every 30 days and whenever an agency announces new rates — most states publish next year's unemployment insurance rates between October and December, and paid leave programs announce theirs in the fall. A changed value is updated in the dataset and on every page that shows it.

Corrections

If you find a value that differs from its official source, tell us through the corrections form. We review every request against the source.

Download the data

Every value with its official source and the day it was checked. Free to reuse, including commercially, with attribution.

Download CSV (130 KB, 642 rows)JSON

Read-only API (JSON, cached): https://leadchangegroup.com/api/hiring-cost-atlas/v1/states/ lists every state; add a state's slug for its parameters and sources, for example/api/hiring-cost-atlas/v1/states/texas/.

License: CC BY 4.0. Cite as: LeadChange Research Team, “Hiring Cost Atlas”, LeadChange Group, Oct 23, 2026, https://leadchangegroup.com/research/hiring-cost-atlas/.

Columns

jurisdiction
State (two-letter code) or city
jurisdiction_type
federal, state or city
year
Calendar year the value applies to
measure
What the value is (see the methodology on this page)
value
The number
unit
percent, usd, usd_per_100_payroll, usd_per_hour, usd_per_month, hours, employees
effective
Date the value applies from (or the survey or study edition)
carried_from_2026
1 when the 2027 value is not published yet and the 2026 value is shown
source_url
Official page the value comes from
publisher
Agency that publishes it
verified_at
Day the value was last checked against its source

Official sources

  1. Social Security wage base and tax rates — Social Security Administration; 2026 and 2027; checked Oct 23, 2026
  2. FUTA tax rate, credit and wage base — Internal Revenue Service; 2026; checked Oct 23, 2026
  3. Significant Provisions of State Unemployment Insurance Laws, effective January 2026 — U.S. Department of Labor, Employment and Training Administration; Jan 1, 2026; checked Oct 23, 2026
  4. Oregon Workers’ Compensation Premium Rate Ranking — Oregon Department of Consumer and Business Services; 2024 (rates as of January 1, 2024); checked Oct 23, 2026
  5. Medical Expenditure Panel Survey–Insurance Component, private-sector state tables (Tables II.C.1, II.C.2, II.D.1, II.D.2) — Agency for Healthcare Research and Quality; 2025; checked Oct 23, 2026
  6. US: minimum wage — U.S. Department of Labor, Wage and Hour Division; Jul 24, 2009; checked Oct 8, 2026
  7. AL: minimum wage — U.S. Department of Labor, Wage and Hour Division; Oct 8, 2026; checked Oct 8, 2026
  8. AK: minimum wage — Alaska Department of Labor and Workforce Development; Jul 1, 2026; checked Oct 8, 2026
  9. AK: paid sick leave hours worked per hour 1 14 employees — Alaska Department of Labor and Workforce Development; Jul 1, 2025; checked Oct 23, 2026
  10. AZ: paid sick leave hours worked per hour 1 14 employees — Arizona Legislature (A.R.S. § 23-372); Jul 1, 2017; checked Oct 23, 2026
  11. AR: minimum wage — Arkansas Department of Labor and Licensing; Jan 1, 2021; checked Oct 8, 2026
  12. CA: sui wage base — California Employment Development Department; Jan 1, 2026; checked Oct 23, 2026
  13. CA: futa credit reduction potential — U.S. Department of Labor, Employment and Training Administration; Nov 10, 2026; checked Oct 23, 2026
  14. CA: minimum wage — California Department of Industrial Relations; Jan 1, 2027; checked Oct 23, 2026
  15. CA: minimum wage — California Department of Industrial Relations; Jan 1, 2026; checked Oct 8, 2026
  16. CA: paid sick leave hours worked per hour 1 plus employees — California Labor Commissioner (DIR); Jan 1, 2024; checked Oct 23, 2026
  17. CO: sui new employer rate — Colorado Department of Labor and Employment; Jan 1, 2026; checked Oct 23, 2026
  18. CO: co famli employer rate 10 plus employees — Colorado FAMLI Division (CDLE); Jan 1, 2026; checked Oct 23, 2026
  19. CO: sui wage base — Colorado Department of Labor and Employment; Jan 1, 2027; checked Oct 23, 2026
  20. CO: co famli employer rate 10 plus employees — Colorado Department of Labor and Employment; Jan 1, 2027; checked Oct 23, 2026
  21. CO: minimum wage — Colorado Department of Labor and Employment; Jan 1, 2027; checked Oct 23, 2026
  22. CO: paid sick leave hours worked per hour 1 plus employees — Colorado Department of Labor and Employment; Jan 1, 2022; checked Oct 23, 2026
  23. CT: minimum wage — Office of the Governor of Connecticut; Jan 1, 2027; checked Oct 23, 2026
  24. CT: paid sick leave hours worked per hour 11 plus employees — Connecticut Department of Labor; Jan 1, 2026; checked Oct 23, 2026
  25. DE: de paid leave employer rate 10 24 employees — Delaware Department of Labor; Jan 1, 2026; checked Oct 23, 2026
  26. DE: minimum wage — Delaware Department of Labor; Jan 1, 2025; checked Oct 8, 2026
  27. DC: dc paid leave employer rate 1 plus employees — DC Department of Employment Services, Office of Paid Family Leave; Jan 1, 2026; checked Oct 23, 2026
  28. DC: minimum wage — DC Department of Employment Services; Jul 1, 2026; checked Oct 8, 2026
  29. DC: paid sick leave hours worked per hour 1 24 employees — DC Department of Employment Services; Feb 22, 2014; checked Oct 23, 2026
  30. FL: minimum wage — FloridaCommerce; Sep 30, 2026; checked Oct 8, 2026
  31. GA: minimum wage — Georgia Department of Labor; Oct 8, 2026; checked Oct 8, 2026
  32. HI: minimum wage — Hawaii Department of Labor and Industrial Relations; Jan 1, 2026; checked Oct 8, 2026
  33. IL: minimum wage — Illinois Department of Labor; Jan 1, 2025; checked Oct 8, 2026
  34. IL: paid sick leave hours worked per hour 1 plus employees — Illinois Department of Labor; Jan 1, 2024; checked Oct 23, 2026
  35. IN: minimum wage — Indiana Department of Labor; Oct 8, 2026; checked Oct 8, 2026
  36. IA: sui new employer rate — Iowa Workforce Development; Jan 1, 2026; checked Oct 23, 2026
  37. IA: sui new employer rate — Iowa Workforce Development; Jan 1, 2027; checked Oct 23, 2026
  38. IA: minimum wage — Iowa Department of Inspections, Appeals, and Licensing; Oct 8, 2026; checked Oct 8, 2026
  39. LA: sui new employer rate minimum — Washington Employment Security Department; Jan 1, 2026; checked Oct 23, 2026
  40. LA: paid sick leave hours worked per hour 1 plus employees — City of Los Angeles Office of Wage Standards; Jul 1, 2017; checked Oct 23, 2026
  41. ME: me pfml employer rate 15 plus employees — Maine Department of Labor, Paid Family and Medical Leave; Jan 1, 2025; checked Oct 23, 2026
  42. ME: minimum wage — Maine Department of Labor; Jan 1, 2027; checked Oct 23, 2026
  43. ME: paid sick leave hours worked per hour 11 plus employees — Maine Department of Labor; Jan 1, 2026; checked Oct 23, 2026
  44. MD: minimum wage — Maryland Department of Labor; Oct 8, 2026; checked Oct 8, 2026
  45. MD: paid sick leave hours worked per hour 15 plus employees — Maryland Department of Labor; Feb 11, 2018; checked Oct 23, 2026
  46. MA: ma pfml employer rate 25 plus employees — Massachusetts Department of Family and Medical Leave; Jan 1, 2026; checked Oct 23, 2026
  47. MA: minimum wage — Massachusetts Attorney General’s Office; Jan 1, 2023; checked Oct 8, 2026
  48. MA: paid sick leave hours worked per hour 11 plus employees — Massachusetts Attorney General's Office; Jan 1, 2026; checked Oct 23, 2026
  49. MI: minimum wage — Michigan Department of Labor and Economic Opportunity; Jan 1, 2027; checked Oct 23, 2026
  50. MI: paid sick leave hours worked per hour 1 10 employees — Michigan Department of Labor and Economic Opportunity; Feb 21, 2025; checked Oct 23, 2026
  51. MN: mn paid leave employer rate 1 30 employees — Minnesota Department of Employment and Economic Development; Jan 1, 2027; checked Oct 23, 2026
  52. MN: minimum wage — Minnesota Department of Labor and Industry; Jan 1, 2027; checked Oct 23, 2026
  53. MN: paid sick leave hours worked per hour 1 plus employees — Minnesota Department of Labor and Industry; Jan 1, 2024; checked Oct 23, 2026
  54. MO: minimum wage — Missouri Department of Labor and Industrial Relations; Jan 1, 2026; checked Oct 8, 2026
  55. MT: sui wage base — Montana Department of Labor & Industry, Unemployment Insurance Division; Jan 1, 2026; checked Oct 23, 2026
  56. MT: minimum wage — Montana Department of Labor & Industry; Jan 1, 2027; checked Oct 23, 2026
  57. MT: minimum wage — Montana Department of Labor & Industry; Jan 1, 2026; checked Oct 8, 2026
  58. NV: sui wage base — Nevada Department of Employment, Training and Rehabilitation; Jan 1, 2027; checked Oct 23, 2026
  59. NH: minimum wage — New Hampshire Department of Labor; Oct 8, 2026; checked Oct 8, 2026
  60. NJ: sui wage base — New Jersey Department of Labor and Workforce Development; Jan 1, 2026; checked Oct 23, 2026
  61. NJ: minimum wage — New Jersey Department of Labor and Workforce Development; Jan 1, 2027; checked Oct 23, 2026
  62. NJ: minimum wage — New Jersey Department of Labor and Workforce Development; Jan 1, 2026; checked Oct 8, 2026
  63. NJ: paid sick leave hours worked per hour 1 plus employees — New Jersey Department of Labor and Workforce Development; Oct 29, 2018; checked Oct 23, 2026
  64. NY: minimum wage — Office of the Governor of New York; Jan 1, 2027; checked Oct 23, 2026
  65. NY: minimum wage — New York State Department of Labor; Oct 8, 2026; checked Oct 8, 2026
  66. NY: paid sick leave hours worked per hour 5 99 employees — New York State; Jan 1, 2021; checked Oct 23, 2026
  67. NC: minimum wage — North Carolina Department of Labor; Oct 8, 2026; checked Oct 8, 2026
  68. ND: minimum wage — North Dakota Department of Labor and Human Rights; Oct 8, 2026; checked Oct 8, 2026
  69. OH: minimum wage — Ohio Department of Commerce; Jan 1, 2027; checked Oct 23, 2026
  70. OH: minimum wage — Ohio Department of Commerce; Jan 1, 2026; checked Oct 8, 2026
  71. OK: sui wage base — Oklahoma Employment Security Commission; Jan 1, 2027; checked Oct 23, 2026
  72. OK: minimum wage — Oklahoma Department of Labor; Oct 8, 2026; checked Oct 8, 2026
  73. OR: sui wage base — Oregon Employment Department; Jan 1, 2026; checked Oct 23, 2026
  74. OR: or paid leave employer rate 25 plus employees — Paid Leave Oregon (Oregon Employment Department); Jan 1, 2026; checked Oct 23, 2026
  75. OR: minimum wage — Oregon Bureau of Labor and Industries; Jul 1, 2026; checked Oct 8, 2026
  76. OR: paid sick leave hours worked per hour 10 plus employees — Oregon Bureau of Labor and Industries; Jan 1, 2026; checked Oct 23, 2026
  77. PA: minimum wage — Pennsylvania Department of Labor & Industry; Oct 8, 2026; checked Oct 8, 2026
  78. SD: minimum wage — South Dakota Department of Labor & Regulation; Jan 1, 2027; checked Oct 23, 2026
  79. UT: minimum wage — Utah Labor Commission; Oct 8, 2026; checked Oct 8, 2026
  80. VT: minimum wage — Vermont Department of Labor; Jan 1, 2026; checked Oct 8, 2026
  81. VT: paid sick leave hours worked per hour 1 plus employees — Vermont General Assembly (21 V.S.A. § 482); Jan 1, 2019; checked Oct 23, 2026
  82. VA: minimum wage — Office of the Governor of Virginia; Jan 1, 2027; checked Oct 23, 2026
  83. WA: wa paid leave employer rate 50 plus employees — Washington Employment Security Department; Jan 1, 2026; checked Oct 23, 2026
  84. WA: wa paid leave employer rate 50 plus employees — Washington Employment Security Department; Jan 1, 2027; checked Oct 23, 2026
  85. WA: minimum wage — Washington Department of Labor & Industries; Jan 1, 2027; checked Oct 23, 2026
  86. WA: paid sick leave hours worked per hour 1 plus employees — Washington Department of Labor & Industries; Jan 1, 2026; checked Oct 23, 2026
  87. WV: minimum wage — West Virginia Division of Labor; Jan 1, 2016; checked Oct 8, 2026
  88. WI: sui new employer rate — Wisconsin Department of Workforce Development; Jan 1, 2027; checked Oct 23, 2026
  89. WI: minimum wage — Wisconsin Department of Workforce Development; Oct 8, 2026; checked Oct 8, 2026
  90. WY: sui wage base — Wyoming Department of Workforce Services; Jan 1, 2027; checked Oct 23, 2026
  91. WY: minimum wage — Wyoming Department of Workforce Services; Oct 8, 2026; checked Oct 8, 2026
  92. Chicago: minimum wage — City of Chicago, Office of Labor Standards; Jul 1, 2026; checked Oct 23, 2026
  93. Denver: minimum wage — Denver Labor (Denver Auditor's Office); Jan 1, 2026; checked Oct 23, 2026
  94. Denver: denver opt monthly — City and County of Denver, Department of Finance; Jan 1, 2026; checked Oct 23, 2026
  95. Jersey City: jersey city payroll tax rate — City of Jersey City, Division of Finance; Jan 1, 2026; checked Oct 23, 2026
  96. Los Angeles: minimum wage — City of Los Angeles Office of Wage Standards; Jul 1, 2026; checked Oct 23, 2026
  97. Minneapolis: minimum wage — City of Minneapolis, Labor Standards Enforcement; Jan 1, 2027; checked Oct 23, 2026
  98. New York City: minimum wage — New York State Department of Labor; Jan 1, 2026; checked Oct 23, 2026
  99. New York City: nyc mctmt quarterly threshold — New York State Department of Taxation and Finance; Jul 1, 2025; checked Oct 23, 2026
  100. Portland: trimet rate — Oregon Department of Revenue; Jan 1, 2026; checked Oct 23, 2026
  101. Saint Paul: minimum wage — City of Saint Paul, Labor Standards Enforcement and Education; Jan 1, 2026; checked Oct 23, 2026
  102. Saint Paul: minimum wage — City of Saint Paul, Labor Standards Enforcement and Education; Jan 1, 2027; checked Oct 23, 2026
  103. San Diego: minimum wage — City of San Diego, Office of Labor Standards and Enforcement; Jan 1, 2027; checked Oct 23, 2026
  104. San Francisco: minimum wage — San Francisco Office of Labor Standards Enforcement; Jul 1, 2026; checked Oct 23, 2026
  105. San Francisco: sf hcso rate 20 99 employees — San Francisco Office of Labor Standards Enforcement; Jan 1, 2026; checked Oct 23, 2026
  106. San Francisco: sf hcso rate 20 99 employees — San Francisco Office of Labor Standards Enforcement; Jan 1, 2027; checked Oct 23, 2026
  107. San Jose: minimum wage — City of San José, Office of Equality Assurance; Jan 1, 2027; checked Oct 23, 2026
  108. Seattle: minimum wage — Seattle Office of Labor Standards; Jan 1, 2026; checked Oct 23, 2026

Frequently asked questions

What does the Hiring Cost Atlas cover?

All 50 states and DC plus 12 cities with their own employer rules, for 2026 and 2027: 642 values in all, from unemployment insurance wage bases and new-employer rates to paid leave premiums, paid sick leave, workers' comp index rates, health contributions and minimum wages.

Where does the data come from?

From 66 official publishers: the Social Security Administration, the IRS and the U.S. Department of Labor for federal taxes, state labor and workforce agencies and statutes, the Oregon Department of Consumer and Business Services for workers' comp and the Agency for Healthcare Research and Quality for health premiums.

Can I use this data in an article or a product?

Yes, including commercially, under the Creative Commons Attribution 4.0 license: credit “LeadChange Group, Hiring Cost Atlas” and link to this page.

Is there an API?

Yes, read-only and free: one JSON list of the states with their standard-scenario totals, and one JSON document per state with its parameters and sources, cached and rate-limited. The CSV and JSON downloads hold every value with its source.

Which states cost employers the most?

On a $50,000 salary in 2026, New York (28.5%), New Jersey (27.9%), Hawaii (27.5%) top the ranking; Arizona (20.5%) and Arkansas (20.5%) are lowest.

How often is the atlas updated?

Every source is checked again at least every 30 days and when agencies announce new rates; this edition was checked on Oct 23, 2026. Values for 2027 not yet published are marked as carried from 2026.

How do I cite the Hiring Cost Atlas?

Cite “LeadChange Research Team, Hiring Cost Atlas, LeadChange Group” with the date you accessed it and a link to this page. For a single value, the official source in its row is the primary source.