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Alaska |
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Wage limit for state unemployment insurance (UI) increased to $51,700 from $49,700. (22501) |
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Arkansas |
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New withholding tables effective 1/1/2025. (22504) |
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California |
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New withholding tables effective 1/1/2025. (22501) |
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State disability insurance (DI) rate increased to 1.2% from 1.1%. (22501) |
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Colorado |
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Wage limit for state unemployment insurance (UI) and Total Surcharge increased to $27,200 from $23,800. (22501) |
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Wage limit for CO - Paid Family and Medical Leave has increased to $176,100 from $168,600. (22501) |
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Action Required: New for 2025, Colorado updated form DR 0004 Employee Withholding Certificate. For more information about how this form could potentially change an employee's income tax withholding beginning January 1, 2025, and action required steps, please click here. (22501) |
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Connecticut |
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Wage limit for CT - Paid Leave has increased to $176,100 from $168,600. (22501) |
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Delaware |
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Wage limit for state unemployment insurance (UI) increased to $12,500 from $10,500. (22501) |
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Wage limit for DE - Paid Family and Medical Leave (Family Caregiving, Medical, and Parental) has increased to $176,100 from $168,600. (22501) |
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Hawaii |
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New withholding tables effective 1/1/2025. (22504) |
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Wage limit for state unemployment insurance (UI) and Employment and Training Assessment surcharge (E & T Assessment) increased to $61,958 from $59,100. (22504) |
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Wage limit for state disability insurance (DI) increased to $74,969.44 from $71,488.56. (22501) |
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Idaho |
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Wage limit for state unemployment insurance (UI) and Workforce Development Fund (WDF) increased to $55,300 from $53,500. (22504) |
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Illinois |
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New withholding tables effective 1/1/2025. (22504) |
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Wage limit for state unemployment insurance (UI) increased to $13,916 from $13,590. (22501) |
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Indiana |
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Action Required: The Indiana Department of Revenue (DOR) released Departmental Notice #1, How to Compute Withholding for State and County Income Tax, reflecting changes in local income tax rates that are effective January 1, 2025. For more information, please click here. (22504) |
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Action Required: The Indiana Department of Revenue (DOR) released Departmental Notice #1, How to Compute Withholding for State and County Income Tax, reflecting changes in local income tax rates that are effective October 1, 2024. For more information, please click here. (22501) |
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Iowa |
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New withholding tables effective 1/1/2025. (22501) |
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Wage limit for state unemployment insurance (UI), Administrative Surcharge, and Reserve Fund increased to $29,500 from $38,200. (22501) |
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Kansas |
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To accurately reflect the account number format for state unemployment insurance assigned by the agency, verify the format is 9999999000. (22501) |
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To accurately reflect the account number format for state withholding assigned by the agency, verify the format is 036-999999999-F99. (22501) |
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Kentucky |
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Wage limit for state unemployment insurance (UI) increased to $11,700 from $11,400. (22504) |
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New withholding tables effective 1/1/2025. (22501) |
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Louisiana |
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New withholding tables effective 1/1/2025. (22504) |
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Maine |
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New withholding tables effective 1/1/2025. (22501) |
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Maine Paid Family and Medical Leave (ME - Paid Fam Med Leave Co). is now a part of the 2025 tax tables for employers. (22501) |
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Maine Paid Family and Medical Leave (ME - Paid Fam Med Leave Emp.) is now a part of the 2025 tax tables for employees. (22501) |
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Action Required: For more information and action required steps, please click here. |
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Competitive Skills Scholarship Fund (CSSF) rate increased to 0.14% from 0.13% effective 1/1/2025. (22501) |
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ME - Unemp. Prog. Admin. Fund (Unemployment Program Adminstrative Fund, or UPAF) rate increased to 0.16% from 0.15% effective 1/1/2025. (22501) |
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Maryland |
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New withholding tables effective 1/1/2025. |
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Action Required: Some Maryland local income tax rates have changed which are effective January 1, 2025. For more information, please click here. (22504) |
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Massachusetts |
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Wage limit for MA - Paid Family and Medical Leave has increased to $176,100 from $168,600. (22501) |
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New withholding tables effective 1/1/2025. (22501) |
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Michigan |
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MI - UI Wage Base Increase is now a part of the 2025 tax table for employers. |
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Action Required: For more information about the Michigan taxable wage base increase for unemployment insurance, and action required steps, please click here. |
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Wage limit for state unemployment insurance (UI) decreased to $9,000 from $9,500. (22504) |
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New withholding tables effective 1/1/2025. (22501) |
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Minnesota |
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New withholding tables effective 1/1/2025. (22504) |
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Wage limit for state unemployment insurance (UI) and Workforce Enhancement Fee increased to $43,000 from $42,000. (22504) |
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Mississippi |
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New withholding tables effective 1/1/2025. (22504) |
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Missouri |
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Wage limit for state unemployment insurance (UI) decreased to $9,500 from $10,000. (22501) |
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New withholding tables effective 1/1/2025. (22501) |
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Montana |
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New withholding tables effective 1/1/2025. (22504) |
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Wage limit for state unemployment insurance (UI) and Admin. Fund Tax (AFT) increased to $45,100 from $43,000. (22501) |
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Nebraska |
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New withholding tables effective 1/1/2025. (22501) |
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Nevada |
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Wage limit for state unemployment insurance (UI) and Career Enhancement Program (CEP) increased to $41,800 from $40,600. (22501) |
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New Jersey |
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Wage limit for Family Leave Insurance (FLI) increased to $165,400 from $161,400. (22501) |
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Wage limit for employee state disability insurance (DI) increased to $165,400 from $161,400. (22501) |
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Wage limit for state unemployment insurance (UI), Workforce Development/Supplemental Workforce Fund (WF/SWF), and Health Care Subsidy (HCS) increased to $43,300 from $42,300. (22501) |
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Family Leave Insurance (FLI) rate increased to 0.33% from 0.09% effective 1/1/2025. (22501) |
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State disability insurance (DI) employee rate decreased to 0.23% from 0.00% effective 1/1/2025. (22501) |
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New Mexico |
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Wage limit for state unemployment insurance (UI) increased to $33,200 from $31,700. |
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New withholding tables effective 1/1/2025. (22501) |
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New York |
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Wage limit for state unemployment insurance (UI) and Re-employment Service Fund increased to $12,800 from $12,500. (22501) |
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The contribution rate for NY - Paid Family Leave has increased to 0.388% from 0.373% effective 1/1/2025. (22501) |
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Wage limit for NY - Paid Family Leave has increased to $91,373.88 from $89,343.80. (22501) |
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North Carolina |
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New withholding tables effective 1/1/2025. (22504) |
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Wage limit for state unemployment insurance (UI) increased to $32,600 from $31,400. (22504) |
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North Dakota |
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New withholding tables effective 1/1/2025. (22504) |
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Wage limit for state unemployment insurance (UI) increased to $45,100 from $43,800. (22501) |
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Ohio |
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Action Required: Some Ohio school districts tax rates have changed which are effective January 1, 2025. For more information, please click here. (22504) |
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Oklahoma |
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Wage limit for state unemployment insurance (UI) increased to $28,200 from $27,000. (22501) |
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Oregon |
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New withholding tables effective 1/1/2025. (22504) |
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Oregon Lane Transit District (LTD) rate increased to 0.80% from 0.79% 1/1/2025. (22501) |
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Oregon Tri-Met Transit District rate increased to 0.8237% from 0.8137%. QuickBooks supports only 3 decimal places, so the rate has been rounded up to 0.824 from 0.814% effective 1/1/2024. (22501) |
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Wage limit for Paid Family & Medical Leave (PFML) increased to $176,100 from $168,600. (22501) |
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Wage limit for state unemployment insurance (UI) increased to $54,300 from $52,800. (22501) |
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Rhode Island |
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New withholding tables effective 1/1/2025. (22504) |
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Wage limit for state disability insurance (DI) increased to $89,200 from $87,000. (22504) |
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State disability insurance (DI) rate increased to 1.30% from 1.20% effective 1/1/2025. (22504) |
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Wage limit for state unemployment insurance (UI) and Job Development Fund (JDF) increased to $29,800 from $29,300. (22504) |
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Wage limit for UI/JDF Wage Base Increase increased to $31,300 from $30,700. (22504) |
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South Carolina |
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New withholding tables effective 1/1/2025. (22501) |
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Utah |
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Wage limit for state unemployment insurance (UI) increased to $48,900 from $47,000. (22501) |
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Vermont |
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New withholding tables effective 1/1/2025. (22504) |
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Wage limit for state unemployment insurance (UI) increased to $14,800 from $14,300. (22501) |
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Washington |
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Wage limit for state unemployment insurance (UI) and Employment Administrative Fund increased to $72,800 from $68,500. (22501) |
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Wage limit for WA - Paid Family and Medical Leave has increased to $176,100 from $168,600. (22501) |
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The total contribution rate for WA - Paid Family and Medical Leave has increased to 0.92% from 0.74% effective 1/1/2025. (22501) |
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West Virginia |
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Wage limit for state unemployment
insurance (UI) decreased to $9,500 from $9,521. |
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New withholding tables effective 1/1/2025. (22501) |
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Wyoming |
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Wage limit for state unemployment insurance (UI) increased to $32,400 from $30,900. (22501) |
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