Payroll taxes by state
Every state layers its own payroll taxes on top of federal FICA and FUTA. Here is what each one charges in 2026.
Federal payroll taxes in 2026
| Tax | Employee | Employer | Wage base |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45% + 0.9% over $200,000 | 1.45% | No limit |
| FUTA | — | 0.6% net (6.0% before credit) | $7,000 |
The Social Security wage base rises to $192,300 in 2027.
State payroll taxes
| State | Income tax | SUTA wage base | New-employer SUTA | Leave & disability programs |
|---|---|---|---|---|
| Alabama | 2%–5% | $8,000 | 2.7% | — |
| Alaska | None | $54,200 | 1% | SUI-EE |
| Arizona | Flat 2.5% | $8,000 | 2% | — |
| Arkansas | 0%–3.7% | $7,000 | 2% | — |
| California | 1%–12.3% | $7,000 | 3.5% | SDI |
| Colorado | Flat 4.4% | $30,600 | 3.05% | FAMLI |
| Connecticut | 2%–6.99% | $27,000 | 1.9% | PFML |
| Delaware | 0%–6.6% | $14,500 | 1.2% | PFML |
| District of Columbia | 4%–10.75% | $9,000 | 2.9% | UPL |
| Florida | None | $7,000 | 2.7% | — |
| Georgia | Flat 4.99% | $9,500 | 2.7% | — |
| Hawaii | 1.4%–11% | $64,500 | 2.41% | TDI |
| Idaho | Flat 0% | $58,300 | 1% | — |
| Illinois | Flat 4.95% | $14,250 | 3.35% | — |
| Indiana | Flat 2.95% | $9,500 | 2.5% | — |
| Iowa | Flat 3.8% | $20,400 | 1% | — |
| Kansas | 5.2%–5.58% | $15,100 | 1.75% | — |
| Kentucky | Flat 3.5% | $12,000 | 2.7% | — |
| Louisiana | Flat 3% | $7,000 | 1% | — |
| Maine | 5.8%–7.15% | $12,000 | 2.54% | PFML |
| Maryland | 2%–6.5% | $8,500 | 2.6% | FAMLI |
| Massachusetts | Flat 5% | $15,000 | 2.48% | PFML |
| Michigan | Flat 4.25% | $9,000 | 2.7% | — |
| Minnesota | 5.4%–9.85% | $44,000 | 1.4% | PFML |
| Mississippi | Flat 0% | $14,000 | 1% | — |
| Missouri | 0%–4.7% | $9,000 | 2.38% | — |
| Montana | 4.7%–5.65% | $47,300 | 1.28% | — |
| Nebraska | 2.5%–4.55% | $9,000 | 1.25% | — |
| Nevada | None | $43,700 | 3% | — |
| New Hampshire | None | $14,000 | 1.7% | — |
| New Jersey | 1.4%–10.75% | $44,800 | 2.8% | TDI, FLI, SUI-EE |
| New Mexico | 1.5%–5.9% | $34,800 | 1% | — |
| New York | 3.9%–10.9% | $17,600 | 4.1% | PFL, DBL |
| North Carolina | Flat 3.99% | $34,200 | 1% | — |
| North Dakota | 0%–2.5% | $46,600 | 1% | — |
| Ohio | Flat 0% | $9,000 | 2.85% | — |
| Oklahoma | 0%–4.5% | $25,000 | 1.5% | — |
| Oregon | 4.8%–9.9% | $56,700 | 2.4% | PLO, STT |
| Pennsylvania | Flat 3.07% | $10,000 | 3.82% | SUI-EE |
| Rhode Island | 3.8%–5.99% | $30,800 | 1.21% | TDI, JDA |
| South Carolina | 2%–5.21% | $14,000 | 1.06% | — |
| South Dakota | None | $15,000 | 1.75% | — |
| Tennessee | None | $7,000 | 2.7% | — |
| Texas | None | $9,000 | 2.7% | — |
| Utah | Flat 4.45% | $50,700 | 1.2% | — |
| Vermont | 3.4%–8.75% | $15,400 | 1% | CCC |
| Virginia | 2%–5.75% | $8,000 | 2.5% | — |
| Washington | None | $78,200 | 1.25% | PFML, WA Cares |
| West Virginia | 2.1%–4.58% | $9,500 | 2.7% | — |
| Wisconsin | 3.5%–7.65% | $14,000 | 3.05% | — |
| Wyoming | None | $33,800 | 1.69% | — |