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California |
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New withholding tables effective 1/1/2026. |
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State disability insurance (DI) rate increased to 1.3% from 1.2%. |
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Colorado |
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New withholding tables effective 1/1/2026. |
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Action Required: New for 2026, 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, 2026, and action required steps, please click here. |
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Wage limit for state unemployment insurance (UI) and Total Surcharge increased to $30,600 from $27,200. |
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Wage limit for CO - Paid Family and Medical Leave has increased to $184,500 from $176,100. |
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CO - Paid Family and Medical Leave total contribution rate has decreased to 0.88% from 0.90% effective 1/1/2026. |
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Connecticut |
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Wage limit for CT - Paid Leave has increased to $184,500 from $176,100. |
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Wage limit for state unemployment insurance (UI) increased to $27,000 from $26,100. |
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Delaware |
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Wage limit for state unemployment insurance (UI) increased to $14,500 from $12,500. |
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Wage limit for DE - Paid Family and Medical Leave (Family Caregiving, Medical, and Parental) has increased to $184,500 from $176,100. |
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Hawaii |
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New withholding tables effective 1/1/2026. |
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Illinois |
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Wage limit for state unemployment insurance (UI) increased to $14,250 from $13,916. |
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Iowa |
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New withholding tables effective 1/1/2026. |
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Wage limit for state unemployment insurance (UI), Administrative Surcharge, and Reserve Fund decreased to $20,400 from $39,500. |
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Kansas |
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Wage limit for state unemployment insurance (UI) increased to $15,100 from $14,000. |
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Kentucky |
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New withholding tables effective 1/1/2026. |
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Wage limit for state unemployment insurance (UI) increased to $12,000 from $11,700. |
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Louisiana |
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New withholding tables effective 1/1/2025. (22504) |
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Wage limit for state unemployment insurance (UI) decreased to $7,000 from $7,700. |
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Maine |
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New withholding tables effective 1/1/2026. |
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Wage limit for ME - Paid Family and Medical Leave (ME - Paid Fam Med Leave Co) has increased to $184,500 from $176,100. |
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Wage limit for ME - Paid Family and Medical Leave (ME - Paid Fam Med Leave Emp) has increased to $184,500 from $176,100. |
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Massachusetts |
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Wage limit for MA - Paid Family and Medical Leave has increased to $184,500 from $176,100. |
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Minnesota |
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Minnesota Paid Leave (MN - Paid Leave Co.). is now a part of the 2026 tax tables for employers. |
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Minnesota Paid Leave (MN - Paid Leave Emp.) is now a part of the 2026 tax tables for employees. |
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Minnesota Paid Leave (MN - Paid Leave (No UI) Co.). is now a part of the 2026 tax tables for employers, and is to be used only when no unemployment insurance is owed. |
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Minnesota Paid Leave (MN - Paid Leave (No UI) Emp.) is now a part of the 2026 tax tables for employees, and is to be used only when no unemployment insurance is owed. |
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Action Required: For more information and action required steps, please click here. |
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Wage limit for state unemployment insurance (UI) and Workforce Enhancement Fee increased to $44,000 from $43,000. |
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Missouri |
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Wage limit for state unemployment insurance (UI) decreased to $9,000 from $9,500. |
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New withholding tables effective 1/1/2026. |
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Montana |
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Wage limit for state unemployment insurance (UI) and Admin. Fund Tax (AFT) increased to $47,300 from $45,100. |
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Nebraska |
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New withholding tables effective 1/1/2026. |
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Nevada |
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Wage limit for state unemployment insurance (UI) and Career Enhancement Program (CEP) increased to $43,700 from $41,800. |
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New Jersey |
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Wage limit for employer state disability insurance (DI) increased to $44,800 from $43,300. |
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Wage limit for Family Leave Insurance (FLI) increased to $171,100 from $165,400. |
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Wage limit for employee state disability insurance (DI) increased to $171,100 from $165,400. |
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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 $44,800 from $43,300. |
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Family Leave Insurance (FLI) rate decreased to 0.23% from 0.33% effective 1/1/2026. |
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State disability insurance (DI) employee rate decreased to 0.19% from 0.23% effective 1/1/2026. |
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New Mexico |
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Wage limit for state unemployment insurance (UI) increased to $34,800 from $33,200. |
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New withholding tables effective 1/1/2026. |
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New York |
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Wage limit for state unemployment insurance (UI) and Re-employment Service Fund increased to $13,000 from $12,800. |
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The contribution rate for NY - Paid Family Leave has increased to 0.432% from 0.388% effective 1/1/2026. |
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Wage limit for NY - Paid Family Leave has increased to $95,348.76 from $91,373.88. |
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New withholding tables effective 1/1/2026. |
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North Carolina |
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Wage limit for state unemployment insurance (UI) increased to $34,200 from $32,600. |
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Ohio |
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New withholding tables effective 10/1/2025. |
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Oklahoma |
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New withholding tables effective 1/1/2026. |
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Oregon |
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Wage limit for Paid Family & Medical Leave (PFML) increased to $184,500 from $176,100. |
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Wage limit for state unemployment insurance (UI) increased to $56,700 from $54,300. |
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Oregon Workers' Benefit Fund Assessment (WBF Assessment) employer and employee rates decreased to 1.8 cents per hour from 2.0 cents per hour effective 1/1/2026. |
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Action Required: Effective January 1, 2026, the rate for the Workers' Benefit Fund Assessment (WBF Assessment) will be changing. For more information on the WBF Assessment rate change (employer and employee) and the action required, please click here. |
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Oregon Statewide Transit Tax EE Rate has changed to 0.2% from 0.1% effective 1/1/2026. |
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South Carolina |
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New withholding tables effective 1/1/2026. |
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Vermont |
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Wage limit for state unemployment insurance (UI) increased to $15,400 from $14,800. |
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Washington |
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Wage limit for state unemployment insurance (UI) and Employment Administrative Fund increased to $78,200 from $72,800. |
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Wage limit for WA - Paid Family and Medical Leave has increased to $184,500 from $176,100. |
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WA - Paid Family and Medical Leave total contribution rate has increased to 1.13% from 0.92% effective 1/1/2026. |
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Wyoming |
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Wage limit for state unemployment insurance (UI) increased to $33,800 from $32,400. |
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