* State Unemployment Insurance Taxable Wage Base
10/20/2025
State unemployment insurance taxes are based on a percentage of the taxable wages an employer pays.
The Federal Unemployment Tax Act (FUTA) requires that each state's taxable wage base must at least equal the FUTA wage base of $7,000 per employee.
Effective 1/1/2026, New York State SUTA taxable wage base is $13,000 per employee. In 2025, the NY SUTA taxable wage base was $12,800 per employee.
