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Sources

Every figure on this site is compiled from a primary issuer plus one independent source, with a verification date. Tax year 2026.

Federal

  • SSA — 2026 Contribution and Benefit Base (www.ssa.gov/oact/cola/cbb.html)
  • PayrollOrg: SS wage base increases to $184,500 for 2026; Thomson Reuters
  • IRS Topic No. 751; IRS Topic No. 560 ('no employer share of Additional Medicare Tax')
  • IRS Topic No. 759
  • IRS Instructions for Form 940 (2025)
  • Federal Register notice 2026-00342 (2026-01-12); US-DOL ETA FUTA Credit Reductions (oui.doleta.gov/unemploy/futa_credit.asp)

By state

California

  • CA EDD — Rates and Withholding (edd.ca.gov/en/payroll_taxes/rates_and_withholding); DE 44 Employer Guide
  • Deel US Payroll Tax Guide — California
  • CA EDD — Rates and Withholding
  • CA EDD DE 44
  • Schwartz & Schwartz CA payroll 2026 checklist
  • WCIRB — Clerical classification (class 8810)
  • ISU-ARMAC California workers' comp rates

Texas

New York

  • NY DOL — UI Rate Information (dol.ny.gov/unemployment-insurance-rate-information); NY tax.ny.gov NYS-50
  • Bloomberg Tax: NY Unemployment Wage Base Rising to $17,600 for 2026; EY 2026 SUI wage bases
  • NY DTF — MCTMT for employers (www.tax.ny.gov/bus/mctmt/emp.htm)
  • PayrollOrg: MCTMT rate changes effective July 1 2025
  • NY WCB — Employer Disability Benefits
  • MetLife NY DBL/PFL
  • NY paidfamilyleave.ny.gov/2026
  • NY DFS PFL 2026 rate decision
  • NY WCB — Payroll Class Codes
  • The Coyle Group — NY workers' comp rates

Florida

Washington

Illinois

Pennsylvania

Ohio

Georgia

North Carolina

  • NC DES — Division of Employment Security, Tax Rate Information (www.des.nc.gov/employers/tax-rate-information)
  • Bloomberg Tax: North Carolina Releases 2026 Unemployment Wage Base, Tax Rates; EY 2026 SUI wage bases ($34,200)
  • NC Rate Bureau (NCRB) — Class Code Lookup (www.ncrb.org/classcodelookup)
  • Kickstand Insurance NC ($0.07/$100); Business Insurance Health NC ($0.35/$100)

Michigan

New Jersey

Virginia

  • Virginia Employment Commission (VEC) — Employers (www.vec.virginia.gov/employers)
  • EY 2026 SUI wage bases; OnPay 2026 VA tax rates (updated 2025-12-30)
  • NCCI — Virginia advisory loss-cost filing (via SCC Bureau of Insurance)
  • WorkersCompensationShop — Virginia rates

Arizona

Massachusetts

Tennessee

Indiana

Missouri

  • MO DOLIR Division of Employment Security (labor.mo.gov/des/employers/tax-rates)
  • Bloomberg Tax: Missouri Releases 2026 New Employer Rate, Wage Base; EY 2026 SUI wage bases ($9,000)
  • NCCI (Missouri loss costs); Missouri Dept of Insurance WC Rate Guide
  • Industry 8810 clerical benchmark $0.15-$0.40/$100

Maryland

Wisconsin

Colorado

Minnesota

South Carolina

  • SC DEW — 2026 Tax Rate Cuts / Tax Rate Information (www.dew.sc.gov/employers/tax-rate-information)
  • Bloomberg Tax: South Carolina Decreases UI Taxes for 2026 (1.06%, 0.06%-5.46%)
  • NCCI advisory loss costs (SC); SC Dept of Insurance
  • WorkersCompensationShop / Morgano Agency SC 8810 (~$0.18/$100)

Alabama

Louisiana

Kentucky

  • KY Office of Unemployment Insurance, Education & Labor Cabinet — Tax Rate Schedules (kewes.ky.gov)
  • EY 2026 SUI wage bases ($12,000); Bloomberg Tax: Kentucky Raises UI Wage Base for 2026 ($12,000, up from $11,700)
  • NCCI (KY advisory loss costs; KY Dept of Insurance)
  • EK Insurance / Western Insurance — Class 8810 clerical

Oregon

Oklahoma

  • OK Employment Security Commission (OESC) — Contribution Rates (oklahoma.gov/oesc/employers/tax/contribution-rates.html)
  • Bloomberg Tax: Oklahoma Issues 2026 Unemployment Rates, Wage Base; EY 2026 SUI wage bases ($25,000)
  • NCCI Oklahoma advisory
  • WorkersCompCost.com 8810 by-state

Utah

Nevada

  • NV DETR (detr.nv.gov/Page/UI_Tax)
  • Bloomberg Tax: Nevada Announces 2026 Unemployment Taxable Wage Base ($43,700); Deel 2026 NV guide
  • NV DETR — UI Tax (detr.nv.gov/Page/UI_Tax)
  • Deel 2026 NV payroll guide
  • NV Dept of Taxation — Modified Business Tax (tax.nv.gov)
  • Deel 2026 NV payroll guide; NRS 363B
  • NCCI / NV Division of Insurance (advisory loss costs)
  • WorkersCompensationShop NV; InsuranceXdate NV 8810

Arkansas

Mississippi

Kansas

Iowa

Connecticut

New Mexico

Nebraska

Idaho

West Virginia

Hawaii

New Hampshire

Maine

  • MDOL Bureau of Unemployment Compensation — 2026 UI Tax Rates (www.maine.gov/unemployment)
  • Bloomberg Tax: Maine Lowest UI Schedule for 2026 (2.54%); EY 2026 SUI wage bases ($12,000)
  • Maine Paid Leave — employer FAQ 2026 (www.maine.gov/paidleave)
  • Fisher Phillips ME PFML; MetLife ME PFML; Deel 2026 Maine
  • Maine Paid Leave (www.maine.gov/paidleave)
  • MetLife ME PFML
  • NCCI advisory loss costs / Maine Bureau of Insurance
  • Cross-state 8810 clerical benchmarks

Montana

Rhode Island

Delaware

South Dakota

  • SD DLR Reemployment Assistance — Employer Handbook & RA Tax FAQ (dlr.sd.gov/ra/businesses/faq.aspx)
  • EY 2026 SUI wage bases ($15,000); OnPay 2026 SD (new-employer 1.20% + investment fee)
  • SD SB26 (2025 session) (sdlegislature.gov)
  • Experian Employer Services — South Dakota SB 26
  • NCCI (advisory loss costs / class 8810)
  • Industry 8810 clerical references

North Dakota

Alaska

Vermont

Wyoming

District of Columbia

By country

Germany

  • Ogletree Germany 2026 ceilings; Osborne Clarke Arbeitsrecht 2026 (primary)
  • PwC Worldwide Tax Summaries — Germany (independent)
  • TK Firmenkunden Insolvenzgeldumlage 2026; GTAI Social Insurance System

United Kingdom

  • GOV.UK — Rates and thresholds for employers 2026 to 2027 (primary)
  • PayFit NI changes 2026; FreeAgent Class 1 employer's NI 2026/27 (independent)

India

  • ESIC Official — Contribution (3.25%/0.75%, ₹21,000); EPFO Contribution Rate (primary)
  • ClearTax ESI Rate; SalaryBox PF Contribution Rate 2026 (independent)

Statutory rates are public facts; we compile and cite each one independently rather than reproducing any competitor's table. Spotted something out of date? The figures carry 2026 values and are re-checked each January.