Tax Policy Center

Fiscal Facts

June 20, 2022
The amount of employees' wages subject to unemployment insurance taxes vary by state, ranging from $7,000 in AZ, CA, FL, and TN to $62,500 in WA. The minimum and maximum applicable tax rates also vary.
Fact: 
The amount of employees' wages subject to unemployment insurance taxes vary by state, ranging from $7,000 in AZ, CA, FL, and TN to $62,500 in WA. Each state’s minimum and maximum tax rates also vary considerably.