EmployerCosts

Cost of an employee by state

What it costs to employ someone — fully burdened — in each US state and DC for 2026. Each page itemizes the state's SUI wage base and rate, FUTA, FICA and any state-specific employer taxes, with a live calculator. Costs shown are for a $75,000 salary at the new-employer rate.

New to the math? Start with the labor burden rate guide or compare 1099 vs W-2 employer cost.