Employment Security Tax FAQ
2025 Experience Rates - 2025 Industry Rates
2024 Experience Rates - 2024 Industry Rates
What is the taxable wage base for this year? What was it last year?
In addition to the wage base you will probably need
to know the standard rate for each year. If you do not have a
rate for the appropriate year, please use the standard rate.
| Year |
Wage Base |
Standard
Rate |
Employee
Rate |
Employee Total |
|---|---|---|---|---|
| 2025 | $51,700 | 1.50% | 0.50% | $258.50 |
| 2024 | $49,700 | 1.66% | 0.50% | $248.50 |
| 2023 | $47,100 | 2.37% | 0.51% | $240.21 |
| 2022 | $45,200 | 3.00% | 0.56% | $253.12 |
| 2021 | $43,600 | 2.57% | 0.50% | $218.00 |
| 2020 | $41,500 | 1.59% | 0.50% | $207.50 |
| 2019 | $39,900 | 1.78% | 0.50% | $199.50 |
| 2018 | $39,500 | 1.82% | 0.50% | $197.50 |
| 2017 | $39,800 | 2.23% | 0.50% | $199.00 |
| 2016 | $39,700 | 2.60% | 0.50% | $198.50 |
| 2015 | $38,700 | 3.02% | 0.57% | $220.59 |
| 2014 | $37,400 | 3.59% | 0.62% | $231.88 |
| 2013 | $36,900 | 4.43% | 0.68% | $250.92 |
| 2012 | $35,800 | 4.11% | 0.66% | $236.28 |
| 2011 | $34,600 | 3.40% | 0.58% | $200.68 |
| 2010 | $34,100 | 2.60% | 0.50% | $170.50 |
| 2009 | $32,700 | 2.46% | 0.50% | $163.50 |
| 2008 | $31,300 | 2.96% | 0.50% | $156.50 |
| 2007 | $30,100 | 3.54% | 0.50% | $150.50 |
| 2006 | $28,700 | 4.15% | 0.51% | $146.37 |
| 2005 | $27,900 | 4.19% | 0.50% | $139.50 |
| 2004 | $27,100 | 3.83% | 0.50% | $135.50 |
| 2003 | $26,700 | 3.46% | 0.50% | $133.50 |
| 2002 | $26,000 | 3.69% | 0.50% | $130.00 |
| 2001 | $25,500 | 3.84% | 0.52% | $132.60 |
| 2000 | $24,800 | 3.97% | 0.54% | $133.92 |
| 1999 | $24,500 | 3.90% | 0.54% | $132.30 |
| 1998 | $24,100 | 4.15% | 0.56% | $134.96 |
| 1997 | $24,200 | 4.31% | 0.58% | $140.36 |
| 1996 | $24,400 | 4.10% | 0.50% | $122.00 |
