{
  "federal": {
    "year": 2026,
    "socialSecurityRate": 0.062,
    "socialSecurityWageBase": 184500,
    "medicareRate": 0.0145,
    "futaEffectiveRate": 0.006,
    "futaWageBase": 7000,
    "sources": [
      {
        "label": "IRS Topic 751: Social Security and Medicare withholding rates",
        "url": "https://www.irs.gov/taxtopics/tc751"
      },
      {
        "label": "IRS Publication 15: Employer's Tax Guide",
        "url": "https://www.irs.gov/publications/p15"
      },
      {
        "label": "U.S. Department of Labor UI tax topic",
        "url": "https://oui.doleta.gov/unemploy/uitaxtopic.asp"
      },
      {
        "label": "BLS Employer Costs for Employee Compensation",
        "url": "https://www.bls.gov/news.release/pdf/ecec.pdf"
      },
      {
        "label": "NCCI Rate Table Data",
        "url": "https://www.ncci.com/ServicesTools/Pages/RATETABLEDATA.aspx"
      }
    ]
  },
  "states": [
    {
      "abbr": "AL",
      "name": "Alabama",
      "slug": "alabama",
      "priority": 20,
      "suta": {
        "wageBase": 8000,
        "newEmployerRate": 0.027,
        "experiencedRateRange": [
          0.002,
          0.068
        ],
        "sourceLabel": "Alabama DOL 2026 employer UI rates",
        "sourceUrl": "https://labor.alabama.gov/uc/employer.aspx",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.AL",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1,
      "notes": [
        "Alabama's 2026 new-employer rate is 2.70% on the first $8,000 of wages.",
        "The published experienced-employer range is 0.20% to 6.80%, including the 0.06% Employment Security Assessment; shared cost can also apply, so use the assigned notice when available."
      ]
    },
    {
      "abbr": "AK",
      "name": "Alaska",
      "slug": "alaska",
      "priority": 21,
      "suta": {
        "wageBase": 54200,
        "newEmployerRate": 0.01,
        "experiencedRateRange": [
          0.01,
          0.054
        ],
        "sourceLabel": "Alaska DOLWD 2026 unemployment insurance tax rates",
        "sourceUrl": "https://labor.alaska.gov/estax/2026-experience-rates.html",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.AK",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.22,
      "notes": [
        "The 2026 new-employer and minimum experienced employer rate is 1.00% on the first $54,200 of wages.",
        "Alaska also publishes a 0.50% employee contribution. EmployerCost excludes that employee-paid amount from employer cost."
      ]
    },
    {
      "abbr": "AZ",
      "name": "Arizona",
      "slug": "arizona",
      "priority": 22,
      "suta": {
        "wageBase": 8000,
        "newEmployerRate": 0.02,
        "experiencedRateRange": [
          0.0003,
          0.0836
        ],
        "sourceLabel": "Arizona DES 2026 UI tax rate chart",
        "sourceUrl": "https://des.az.gov/digital-library/unemployment-insurance-tax-rate-chart-fy-2026-english",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.AZ",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 0.96,
      "notes": [
        "Arizona's 2026 new-employer rate is 2.00% on the first $8,000 of wages.",
        "The official adjusted experience-rated range is 0.03% to 8.36%."
      ]
    },
    {
      "abbr": "AR",
      "name": "Arkansas",
      "slug": "arkansas",
      "priority": 23,
      "suta": {
        "wageBase": 7000,
        "newEmployerRate": 0.02,
        "experiencedRateRange": [
          0.002,
          0.101
        ],
        "sourceLabel": "Arkansas DWS 2026 employer UI rates",
        "sourceUrl": "https://dws.arkansas.gov/workforce-services/unemployment/employer-ui-information/",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.AR",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.02,
      "notes": [
        "The 2026 new-employer rate is 2.00%, including Arkansas's 0.20% stabilization rate, on the first $7,000 of wages.",
        "The ordinary experienced range is 0.20% to 5.10%; deficit employers can be assigned 6.10%, 8.10%, or 10.10%."
      ]
    },
    {
      "abbr": "CA",
      "name": "California",
      "slug": "california",
      "priority": 1,
      "suta": {
        "wageBase": 7000,
        "newEmployerRate": 0.034,
        "experiencedRateRange": [
          0.015,
          0.062
        ],
        "sourceLabel": "California EDD / 2026 employer UI guidance",
        "sourceUrl": "https://edd.ca.gov/en/payroll_taxes/",
        "confidence": "medium"
      },
      "workersCompMultiplier": 1.18,
      "notes": [
        "California has a low UI wage base, but workers compensation and state disability rules can materially affect total employment cost.",
        "The default calculator treats SDI as employee-paid and excludes it from employer cost unless the employer pays additional benefits."
      ]
    },
    {
      "abbr": "CO",
      "name": "Colorado",
      "slug": "colorado",
      "priority": 24,
      "suta": {
        "wageBase": 30600,
        "newEmployerRate": 0.0305,
        "experiencedRateRange": [
          0.0072,
          0.1085
        ],
        "sourceLabel": "Colorado CDLE 2026 combined premium schedules",
        "sourceUrl": "https://cdle.colorado.gov/employers/unemployment-insurance-premiums/premium-rates",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.CO",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.03,
      "notes": [
        "The 2026 non-construction, general-construction, and trades introductory total is 3.05% on the first $30,600 of wages, including support and solvency components.",
        "Heavy construction starts at 6.285%. The combined experienced range is 0.72% to 10.85%; use the assigned total rate for exact results."
      ]
    },
    {
      "abbr": "CT",
      "name": "Connecticut",
      "slug": "connecticut",
      "priority": 25,
      "suta": {
        "wageBase": 27000,
        "newEmployerRate": 0.019,
        "experiencedRateRange": [
          0.011,
          0.099
        ],
        "sourceLabel": "Connecticut DOL 2026 UI tax rates and wage base",
        "sourceUrl": "https://portal.ct.gov/dol/knowledge-base/articles/unemployment-taxes/tax-rates-and-taxable-wage-base",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.CT",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.1,
      "notes": [
        "Connecticut's 2026 new-employer rate is 1.90% on the first $27,000 of wages.",
        "The official total experienced-employer range is 1.10% to 9.90% after the fund-solvency tax and charged-rate adjustment."
      ]
    },
    {
      "abbr": "DE",
      "name": "Delaware",
      "slug": "delaware",
      "priority": 26,
      "suta": {
        "wageBase": 14500,
        "newEmployerRate": 0.012,
        "experiencedRateRange": [
          0.005,
          0.056
        ],
        "sourceLabel": "Delaware DOL 2026 UI merit rates and Operations & Technology assessment",
        "sourceUrl": "https://labor.delaware.gov/divisions/unemployment-insurance/employer-services/",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.DE",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.02,
      "notes": [
        "EmployerCost's 1.20% new-employer total adds Delaware's separately billed 0.20% Operations and Technology assessment to the 1.00% UI rate on the first $14,500.",
        "The ordinary experienced total is 0.50% to 5.60%; delinquent employers can reach 6.50% including the assessment."
      ]
    },
    {
      "abbr": "DC",
      "name": "District of Columbia",
      "slug": "district-of-columbia",
      "priority": 27,
      "suta": {
        "wageBase": 9000,
        "newEmployerRate": null,
        "newEmployerRateRange": [
          0.027,
          0.074
        ],
        "experiencedRateRange": [
          0.019,
          0.074
        ],
        "sourceLabel": "DC DOES unemployment insurance tax-rate guidance",
        "sourceUrl": "https://does.dc.gov/fr/service/tax-rate-questions",
        "confidence": "medium",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.DC",
        "sourceStatus": "official-2026-activated-variable-rate",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.12,
      "notes": [
        "DC assigns a newly liable employer the preceding-year average contribution rate or 2.70%, whichever is higher, on the first $9,000 of wages.",
        "Because DOES does not publish that average on the guidance page, EmployerCost brackets 2.70% to the statutory 7.40% ceiling; use the assigned notice for an exact estimate."
      ]
    },
    {
      "abbr": "FL",
      "name": "Florida",
      "slug": "florida",
      "priority": 3,
      "suta": {
        "wageBase": 7000,
        "newEmployerRate": 0.027,
        "experiencedRateRange": [
          0.001,
          0.054
        ],
        "sourceLabel": "Florida Reemployment Tax guidance",
        "sourceUrl": "https://floridarevenue.com/taxes/taxesfees/Pages/reemployment.aspx",
        "confidence": "medium"
      },
      "workersCompMultiplier": 0.96,
      "notes": [
        "Florida is usually simple for employer payroll tax modeling, but workers compensation can dominate the range for higher-risk roles.",
        "The calculator excludes employee income tax withholding because it is not an employer cost."
      ]
    },
    {
      "abbr": "GA",
      "name": "Georgia",
      "slug": "georgia",
      "priority": 28,
      "suta": {
        "wageBase": 9500,
        "newEmployerRate": 0.027,
        "experiencedRateRange": [
          0.001,
          0.0816
        ],
        "sourceLabel": "Georgia DOL 2026 employer UI guidance",
        "sourceUrl": "https://dol.georgia.gov/faqs-employers/employers-faqs-unemployment-insurance",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.GA",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 0.94,
      "notes": [
        "Georgia's published new-employer total is 2.70% on the first $9,500 of wages.",
        "The modeled 0.10% to 8.16% experienced total adds the 0.06% administrative assessment to the statutory contribution range."
      ]
    },
    {
      "abbr": "HI",
      "name": "Hawaii",
      "slug": "hawaii",
      "priority": 29,
      "suta": {
        "wageBase": 64500,
        "newEmployerRate": null,
        "newEmployerRateRange": [
          0.0241,
          0.025
        ],
        "experiencedRateRange": [
          0,
          0.056
        ],
        "sourceLabel": "Hawaii DLIR 2026 contribution-rate schedule",
        "sourceUrl": "https://labor.hawaii.gov/ui/contribution-rates-explained/",
        "confidence": "medium",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.HI",
        "sourceStatus": "official-2026-activated-official-source-conflict",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.18,
      "notes": [
        "Hawaii's 2026 Schedule C new-employer UI rate is 2.40% on the first $64,500 of wages.",
        "Two current DLIR pages conflict on the E&T assessment (0.01% versus 0.10%), so EmployerCost brackets the new-employer total at 2.41% to 2.50% until the state reconciles the decimal."
      ]
    },
    {
      "abbr": "ID",
      "name": "Idaho",
      "slug": "idaho",
      "priority": 30,
      "suta": {
        "wageBase": 58300,
        "newEmployerRate": 0.01,
        "experiencedRateRange": [
          0.00208,
          0.054
        ],
        "sourceLabel": "Idaho Department of Labor 2026 rate class array",
        "sourceUrl": "https://www2.labor.idaho.gov/eservices/employerportal/links/uitaxrates",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.ID",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 0.98,
      "notes": [
        "Idaho's 2026 standard new-employer rate is 1.00%, including the published UI and workforce-development components.",
        "The taxable wage base is $58,300 and the 2026 experience-rated array runs from 0.208% to 5.40%."
      ]
    },
    {
      "abbr": "IL",
      "name": "Illinois",
      "slug": "illinois",
      "priority": 5,
      "suta": {
        "wageBase": 14250,
        "newEmployerRate": 0.0335,
        "experiencedRateRange": [
          0.0075,
          0.0705
        ],
        "sourceLabel": "Illinois Department of Employment Security employer UI",
        "sourceUrl": "https://ides.illinois.gov/employer.html",
        "confidence": "medium"
      },
      "workersCompMultiplier": 1.04,
      "notes": [
        "Illinois often needs separate validation for local and industry-specific obligations outside this planning estimate.",
        "Use your assigned UI rate notice for exact payroll setup."
      ]
    },
    {
      "abbr": "IN",
      "name": "Indiana",
      "slug": "indiana",
      "priority": 31,
      "suta": {
        "wageBase": 9500,
        "newEmployerRate": 0.025,
        "experiencedRateRange": [
          0.005,
          0.074
        ],
        "sourceLabel": "Indiana DWD employer handbook and January 2026 U.S. DOL schedule",
        "sourceUrl": "https://www.in.gov/dwd/files/Employer_Handbook.pdf",
        "confidence": "medium",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.IN",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 0.98,
      "notes": [
        "Indiana's standard new-employer rate is 2.50% on the first $9,500 of wages; the published experienced range is 0.50% to 7.40%.",
        "Government employers start at 1.60%; new construction uses the lesser of 4.00% or the construction-industry average. Delinquency adds two percentage points."
      ]
    },
    {
      "abbr": "IA",
      "name": "Iowa",
      "slug": "iowa",
      "priority": 32,
      "suta": {
        "wageBase": 20400,
        "newEmployerRate": 0.01,
        "experiencedRateRange": [
          0,
          0.054
        ],
        "sourceLabel": "Iowa Workforce Development 2026 UI tax table",
        "sourceUrl": "https://workforce.iowa.gov/employers/unemployment-insurance/ui-tax-and-audit/unemployment-insurance-taxes",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.IA",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 0.99,
      "notes": [
        "Iowa uses Table D in 2026. The standard new-employer rate is 1.00% on the first $20,400 of wages.",
        "New construction employers use 5.40% and new government employers use 0.10%; the experienced range is 0.00% to 5.40%."
      ]
    },
    {
      "abbr": "KS",
      "name": "Kansas",
      "slug": "kansas",
      "priority": 33,
      "suta": {
        "wageBase": 15100,
        "newEmployerRate": 0.0175,
        "experiencedRateRange": [
          0,
          0.0695
        ],
        "sourceLabel": "Kansas DOL 2026 employer tax-rate table",
        "sourceUrl": "https://www.dol.ks.gov/employers/employer-services",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.KS",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1,
      "notes": [
        "Kansas's 2026 standard new-employer rate is 1.75% on the first $15,100 of wages.",
        "New construction employers use 5.55%; Schedule C's experienced range is 0.00% to 6.95%."
      ]
    },
    {
      "abbr": "KY",
      "name": "Kentucky",
      "slug": "kentucky",
      "priority": 34,
      "suta": {
        "wageBase": 12000,
        "newEmployerRate": 0.027,
        "experiencedRateRange": [
          0.003,
          0.09
        ],
        "sourceLabel": "Kentucky OUI 2026 Schedule A and employer guidance",
        "sourceUrl": "https://kewes.ky.gov/",
        "confidence": "medium",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.KY",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.03,
      "notes": [
        "Kentucky confirms Rate Schedule A and a $12,000 wage base for 2026; the standard new-employer rate is 2.70%.",
        "The experienced range is 0.30% to 9.00%. New contract-construction employers use the Schedule A maximum of 9.00%."
      ]
    },
    {
      "abbr": "LA",
      "name": "Louisiana",
      "slug": "louisiana",
      "priority": 35,
      "suta": {
        "wageBase": null,
        "newEmployerRate": null,
        "experiencedRateRange": null,
        "sourceLabel": "Official 2026 sources recovered; state-specific calculator activation pending",
        "sourceUrl": "https://www.laworks.net/Downloads/UI/WTS/UI_EmployerTaxGuidelines.pdf",
        "confidence": "low",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.LA",
        "sourceStatus": "official-sources-recovered-state-activation-pending",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.05,
      "notes": [
        "Louisiana's official guide confirms a $7,000 taxable wage base for 2026, but new-employer rates vary by industry and a separate social charge is calculated annually.",
        "The state does not expose a complete 2026 industry-and-social-charge table, so EmployerCost requires the assigned rate and wage base from the employer notice."
      ]
    },
    {
      "abbr": "ME",
      "name": "Maine",
      "slug": "maine",
      "priority": 36,
      "suta": {
        "wageBase": 12000,
        "newEmployerRate": 0.0254,
        "experiencedRateRange": [
          0.0031,
          0.066
        ],
        "sourceLabel": "Maine DOL 2026 annual employer rate array",
        "sourceUrl": "https://www.maine.gov/unemployment/docs/2026/employers/uitaxrates2026.pdf",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.ME",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.08,
      "notes": [
        "Maine's 2026 new-employer combined rate is 2.54% on the first $12,000 of wages.",
        "The combined 0.31% to 6.60% range includes the 0.14% CSSF and 0.17% UPAF components."
      ]
    },
    {
      "abbr": "MD",
      "name": "Maryland",
      "slug": "maryland",
      "priority": 37,
      "suta": {
        "wageBase": 8500,
        "newEmployerRate": 0.026,
        "experiencedRateRange": [
          0.003,
          0.075
        ],
        "sourceLabel": "Maryland Department of Labor 2026 Tax Table A",
        "sourceUrl": "https://labor.maryland.gov/unemployment-insurance/employer-agent/tax-rate.shtml",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.MD",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.07,
      "notes": [
        "Maryland Tax Table A applies in 2026: the new-employer rate is 2.60% on the first $8,500 of wages.",
        "Experienced contributory employers range from 0.30% to 7.50%; use the assigned BEACON rate when available."
      ]
    },
    {
      "abbr": "MA",
      "name": "Massachusetts",
      "slug": "massachusetts",
      "priority": 8,
      "suta": {
        "wageBase": 15000,
        "newEmployerRate": 0.0242,
        "experiencedRateRange": [
          0.01118,
          0.17086
        ],
        "sourceLabel": "Massachusetts unemployment insurance employer rates",
        "sourceUrl": "https://www.mass.gov/info-details/unemployment-insurance-ui-for-employers",
        "confidence": "medium"
      },
      "workersCompMultiplier": 1.12,
      "notes": [
        "Massachusetts can include additional employer assessments and paid leave considerations depending on employer profile.",
        "The calculator uses a baseline planning model and does not replace payroll setup advice."
      ]
    },
    {
      "abbr": "MI",
      "name": "Michigan",
      "slug": "michigan",
      "priority": 38,
      "suta": {
        "wageBase": 9000,
        "newEmployerRate": 0.027,
        "experiencedRateRange": [
          0.0006,
          0.122
        ],
        "sourceLabel": "Michigan UIA 2026 unemployment tax summary",
        "sourceUrl": "https://www.michigan.gov/leo/bureaus-agencies/uia/employers/about-taxes-and-ui/unemployment-insurance-taxes",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.MI",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.05,
      "notes": [
        "Michigan's 2026 standard new-employer rate is 2.70% on the first $9,000 for qualified employers; new construction uses 5.00%.",
        "The ordinary published range is 0.06% to 12.20%. Penalties can raise the maximum to 15.20%, and nonqualified employers can have a $9,500 wage base."
      ]
    },
    {
      "abbr": "MN",
      "name": "Minnesota",
      "slug": "minnesota",
      "priority": 39,
      "suta": {
        "wageBase": 44000,
        "newEmployerRate": null,
        "newEmployerRateRange": [
          0.01596,
          0.10602
        ],
        "experiencedRateRange": [
          0.00456,
          0.10602
        ],
        "sourceLabel": "Minnesota UI 2026 rates, industry table, and assessments",
        "sourceUrl": "https://www.uimn.org/employers/wages-taxes/tax-rates/index.jsp",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.MN",
        "sourceStatus": "official-2026-activated-industry-range",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.06,
      "notes": [
        "Minnesota's 2026 new-employer rates vary by industry. EmployerCost adds the 0.40% base rate, then applies the 14.00% additional assessment, producing a 1.596% to 10.602% total range.",
        "The experienced total range is 0.456% to 10.602% on the first $44,000. Use the assigned rate for an exact estimate; the 2026 special assessment is 0%."
      ]
    },
    {
      "abbr": "MS",
      "name": "Mississippi",
      "slug": "mississippi",
      "priority": 40,
      "suta": {
        "wageBase": 14000,
        "newEmployerRate": null,
        "newEmployerRateRange": [
          0.0116,
          0.012
        ],
        "experiencedRateRange": [
          0.0036,
          0.056
        ],
        "sourceLabel": "Mississippi MDES employer rates and Employment Security Law",
        "sourceUrl": "https://mdes.ms.gov/employer-faqs/",
        "confidence": "medium",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.MS",
        "sourceStatus": "official-2026-activated-variable-workforce-component",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1,
      "notes": [
        "Mississippi's first-year UI rate is 1.00% on the first $14,000; mandatory workforce contributions bring the total to at least 1.16%.",
        "A conditional 0.04% Mississippi Works contribution can raise the total to 1.20%. Later new-employer years use higher UI rates, so use the assigned notice when available."
      ]
    },
    {
      "abbr": "MO",
      "name": "Missouri",
      "slug": "missouri",
      "priority": 41,
      "suta": {
        "wageBase": 9000,
        "newEmployerRate": 0.02376,
        "experiencedRateRange": [
          0,
          0.0678
        ],
        "sourceLabel": "Missouri DES 2026 tax rates and adjustments",
        "sourceUrl": "https://labor.mo.gov/des/employers/tax-rates",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.MO",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 0.98,
      "notes": [
        "Missouri's 2026 standard beginning rate is 2.376% on the first $9,000 and already includes the applicable contribution-rate adjustment.",
        "Ordinary experience rates receive the same adjustment; employers repeatedly at the maximum can accumulate a surcharge up to 1.50 percentage points."
      ]
    },
    {
      "abbr": "MT",
      "name": "Montana",
      "slug": "montana",
      "priority": 42,
      "suta": {
        "wageBase": 47300,
        "newEmployerRate": null,
        "newEmployerRateRange": [
          0.0118,
          0.0218
        ],
        "experiencedRateRange": [
          0.0013,
          0.063
        ],
        "sourceLabel": "Montana DLI 2026 rate schedule and taxable wage base",
        "sourceUrl": "https://uid.dli.mt.gov/_docs/contributions-bureau/Rate-Explanation.pdf",
        "confidence": "medium",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.MT",
        "sourceStatus": "official-2026-activated-industry-range",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.05,
      "notes": [
        "Montana assigns new employers an industry rate of 1.00% to 2.00% plus a 0.18% Administrative Fund Tax, modeled as a 1.18% to 2.18% range.",
        "The 2026 taxable wage base is $47,300. Enter the assigned industry rate for a narrower estimate."
      ]
    },
    {
      "abbr": "NE",
      "name": "Nebraska",
      "slug": "nebraska",
      "priority": 43,
      "suta": {
        "wageBase": 9000,
        "newEmployerRate": 0.0125,
        "experiencedRateRange": [
          0,
          0.054
        ],
        "sourceLabel": "Nebraska DOL 2026 combined tax-rate schedule",
        "sourceUrl": "https://dol.nebraska.gov/UITax/UnemploymentInsuranceTax/CombinedTaxRates",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.NE",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 0.98,
      "notes": [
        "Nebraska's 2026 non-construction new-employer combined rate is 1.25% on the first $9,000.",
        "Construction and category-20 employers use 5.40% on a $24,000 wage base. Enter both assigned values for those cases."
      ]
    },
    {
      "abbr": "NV",
      "name": "Nevada",
      "slug": "nevada",
      "priority": 44,
      "suta": {
        "wageBase": 43700,
        "newEmployerRate": 0.03,
        "experiencedRateRange": [
          0.003,
          0.054
        ],
        "sourceLabel": "Nevada DETR UI and Career Enhancement Program rates",
        "sourceUrl": "https://ui.nv.gov/ESSHTML/reporting_specs.htm",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.NV",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.08,
      "notes": [
        "Nevada's standard new-employer total is 3.00% on the 2026 taxable wage base of $43,700, including the 0.05% Career Enhancement Program tax.",
        "The experienced total is 0.30% to 5.40%; employers already at 5.40% do not pay the separate CEP tax."
      ]
    },
    {
      "abbr": "NH",
      "name": "New Hampshire",
      "slug": "new-hampshire",
      "priority": 45,
      "suta": {
        "wageBase": 14000,
        "newEmployerRate": null,
        "newEmployerRateRange": [
          0.017,
          0.027
        ],
        "experiencedRateRange": [
          0,
          0.075
        ],
        "sourceLabel": "New Hampshire Employment Security 2026 quarterly rate chart",
        "sourceUrl": "https://www.nhes.nh.gov/employers/employer-claims-taxes/tax-rate-chart",
        "confidence": "medium",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.NH",
        "sourceStatus": "official-2026-activated-quarterly-range",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.04,
      "notes": [
        "New Hampshire starts from 2.70% on the first $14,000, then applies quarterly trust-fund reductions; compliant employers received a 1.00-point reduction in 2026 Q1 and Q2.",
        "Because later-quarter reductions can change and negative-rated employers had a 0.50-point inverse surcharge, EmployerCost publishes a conservative range and recommends the current WEBTAX rate."
      ]
    },
    {
      "abbr": "NJ",
      "name": "New Jersey",
      "slug": "new-jersey",
      "priority": 7,
      "suta": {
        "wageBase": 44800,
        "newEmployerRate": 0.028,
        "experiencedRateRange": [
          0.006,
          0.064
        ],
        "sourceLabel": "New Jersey Department of Labor employer contributions",
        "sourceUrl": "https://www.nj.gov/labor/ea/employer/",
        "confidence": "medium"
      },
      "workersCompMultiplier": 1.08,
      "notes": [
        "New Jersey has multiple employer and employee contribution programs; this MVP focuses on employer-side planning cost.",
        "Validate state disability, family leave, and local obligations before payroll setup."
      ]
    },
    {
      "abbr": "NM",
      "name": "New Mexico",
      "slug": "new-mexico",
      "priority": 46,
      "suta": {
        "wageBase": 34800,
        "newEmployerRate": null,
        "newEmployerRateRange": [
          0.01,
          0.0128
        ],
        "experiencedRateRange": [
          0.0033,
          0.054
        ],
        "sourceLabel": "New Mexico DWS 2026 industry rates and wage base",
        "sourceUrl": "https://www.dws.state.nm.us/Unemployment/Unemployment-for-a-Business/Unemployment-Insurance-Tax-Information/How-UI-Tax-Rates-Are-Calculated",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.NM",
        "sourceStatus": "official-2026-activated-industry-range",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.04,
      "notes": [
        "New Mexico's 2026 new-employer rates run from 1.00% to 1.28% by industry on the first $34,800.",
        "The experienced range is 0.33% to 5.40%; use the NAICS-assigned or experience rate for an exact result."
      ]
    },
    {
      "abbr": "NY",
      "name": "New York",
      "slug": "new-york",
      "priority": 4,
      "suta": {
        "wageBase": 12900,
        "newEmployerRate": 0.034,
        "experiencedRateRange": [
          0.021,
          0.099
        ],
        "sourceLabel": "New York Department of Labor 2026 UI rate information",
        "sourceUrl": "https://dol.ny.gov/unemployment-insurance-rate-information",
        "confidence": "medium"
      },
      "workersCompMultiplier": 1.14,
      "notes": [
        "New York employer cost planning should account for UI rate assignment, workers compensation classification, and local rules where applicable.",
        "This site models state UI at a planning level and does not calculate employee withholding."
      ]
    },
    {
      "abbr": "NC",
      "name": "North Carolina",
      "slug": "north-carolina",
      "priority": 47,
      "suta": {
        "wageBase": 34200,
        "newEmployerRate": 0.01,
        "experiencedRateRange": [
          0.0006,
          0.0576
        ],
        "sourceLabel": "North Carolina DES 2026 employer tax rates",
        "sourceUrl": "https://www.des.nc.gov/need-help/faqs/employer-tax-faqs",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.NC",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 0.95,
      "notes": [
        "North Carolina's 2026 standard beginning rate is 1.00% on the first $34,200.",
        "The official January 2026 statutory experience range is 0.06% to 5.76%; the assigned notice remains the exact source."
      ]
    },
    {
      "abbr": "ND",
      "name": "North Dakota",
      "slug": "north-dakota",
      "priority": 48,
      "suta": {
        "wageBase": 46600,
        "newEmployerRate": 0.01,
        "experiencedRateRange": [
          0.0007,
          0.0967
        ],
        "sourceLabel": "Job Service North Dakota 2026 UI tax rate schedules",
        "sourceUrl": "https://www.jobsnd.com/sites/www/files/documents/jsnd-documents/uitaxrateschedules2026.pdf",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.ND",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.02,
      "notes": [
        "North Dakota's 2026 new non-construction employer rate is 1.00% on the first $46,600 of wages.",
        "New construction employers are assigned 9.67%; use the custom-rate option when that classification applies."
      ]
    },
    {
      "abbr": "OH",
      "name": "Ohio",
      "slug": "ohio",
      "priority": 49,
      "suta": {
        "wageBase": 9000,
        "newEmployerRate": 0.0285,
        "experiencedRateRange": [
          0.0055,
          0.1025
        ],
        "sourceLabel": "Ohio JFS 2026 unemployment contribution-rate table",
        "sourceUrl": "https://dam.assets.ohio.gov/image/upload/jfs.ohio.gov/ouio/uctax/2026RateDetails.pdf",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.OH",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.03,
      "notes": [
        "Ohio's 2026 standard new-employer total is 2.85% on the first $9,000, including the 0.15% Technology and Customer Service Fee.",
        "New construction uses 5.85%; ordinary experience totals range from 0.55% to 10.25%, and the delinquency total is 12.75%."
      ]
    },
    {
      "abbr": "OK",
      "name": "Oklahoma",
      "slug": "oklahoma",
      "priority": 50,
      "suta": {
        "wageBase": 25000,
        "newEmployerRate": 0.015,
        "experiencedRateRange": [
          0.002,
          0.058
        ],
        "sourceLabel": "Oklahoma OESC 2026 important employer numbers",
        "sourceUrl": "https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Improtant-Numbers-2026.pdf",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.OK",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1,
      "notes": [
        "Oklahoma's 2026 new-employer rate is 1.50% on the first $25,000 of wages.",
        "Experienced rates run from 0.20% to 5.80%; replace the estimate with the assigned notice rate when available."
      ]
    },
    {
      "abbr": "OR",
      "name": "Oregon",
      "slug": "oregon",
      "priority": 51,
      "suta": {
        "wageBase": 56700,
        "newEmployerRate": 0.024,
        "experiencedRateRange": [
          0.009,
          0.054
        ],
        "sourceLabel": "Oregon Employment Department 2026 UI rates",
        "sourceUrl": "https://www.oregon.gov/employ/businesses/pages/current-tax-rate.aspx",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.OR",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.12,
      "notes": [
        "Oregon uses Schedule 3 in 2026: the new-employer rate is 2.40% on the first $56,700, and experienced rates range from 0.90% to 5.40%.",
        "The 0.135% special payroll tax offset is already allocated within the published UI rate and is not added again."
      ]
    },
    {
      "abbr": "PA",
      "name": "Pennsylvania",
      "slug": "pennsylvania",
      "priority": 52,
      "suta": {
        "wageBase": 10000,
        "newEmployerRate": 0.03822,
        "experiencedRateRange": [
          0.01419,
          0.103734
        ],
        "sourceLabel": "Pennsylvania DLI 2026 contribution-rate computation",
        "sourceUrl": "https://www.pa.gov/content/dam/copapwp-pagov/en/dli/documents/uc/employer/uc-tax-rates/uc-748%20rev%2009-25.pdf",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.PA",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.06,
      "notes": [
        "Pennsylvania's 2026 non-construction new-employer total is 3.8220% on the first $10,000; new construction uses 10.5924%.",
        "The ordinary computed total range is 1.4190% to 10.3734%, including the 9.2% surcharge adjustment and 0.60% additional contribution."
      ]
    },
    {
      "abbr": "RI",
      "name": "Rhode Island",
      "slug": "rhode-island",
      "priority": 53,
      "suta": {
        "wageBase": 30800,
        "newEmployerRate": 0.0121,
        "experiencedRateRange": [
          0.009,
          0.094
        ],
        "sourceLabel": "Rhode Island DLT 2026 employer tax rates",
        "sourceUrl": "https://dlt.ri.gov/employers/employer-tax-unit?language=en",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.RI",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.08,
      "notes": [
        "Rhode Island's 2026 new-employer total is 1.21% on the first $30,800, including the 0.21% Job Development Fund assessment.",
        "Total employer rates range from 0.90% to 9.40%; the highest-rate group uses a $32,300 wage base. Employee-paid TDI is excluded."
      ]
    },
    {
      "abbr": "SC",
      "name": "South Carolina",
      "slug": "south-carolina",
      "priority": 54,
      "suta": {
        "wageBase": 14000,
        "newEmployerRate": 0.0106,
        "experiencedRateRange": [
          0.0006,
          0.0546
        ],
        "sourceLabel": "South Carolina DEW 2026 UI contribution table",
        "sourceUrl": "https://dew.sc.gov/employers/tax-rate-information",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.SC",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 0.96,
      "notes": [
        "South Carolina's 2026 new-employer total is 1.06% on the first $14,000, including the 0.06% DACA assessment.",
        "Total experienced rates range from 0.06% to 5.46%; no solvency surcharge applies in 2026."
      ]
    },
    {
      "abbr": "SD",
      "name": "South Dakota",
      "slug": "south-dakota",
      "priority": 55,
      "suta": {
        "wageBase": 15000,
        "newEmployerRate": 0.0175,
        "experiencedRateRange": [
          0.0008,
          0.086
        ],
        "sourceLabel": "South Dakota DLR 2026 wage base and RA tax rates",
        "sourceUrl": "https://dlr.sd.gov/ra/businesses/default.aspx",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.SD",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 0.96,
      "notes": [
        "The first-year non-construction estimate combines South Dakota's 1.20% RA tax and 0.55% investment fee, for 1.75% on the first $15,000 of wages.",
        "First-year construction employers pay 6.00% plus the 0.55% investment fee. Experienced-rate estimates include the 0.08% administrative fee but should be replaced with the assigned notice rate."
      ]
    },
    {
      "abbr": "TN",
      "name": "Tennessee",
      "slug": "tennessee",
      "priority": 56,
      "suta": {
        "wageBase": 7000,
        "newEmployerRate": 0.027,
        "experiencedRateRange": [
          0.0001,
          0.1
        ],
        "sourceLabel": "Tennessee DOL 2026 employer premium-rate guidance",
        "sourceUrl": "https://lwdsupport.tn.gov/hc/en-us/articles/202843724-How-is-my-premium-rate-determined",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.TN",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 0.95,
      "notes": [
        "Tennessee's current standard new-employer rate is 2.70% on the first $7,000 of wages.",
        "Experienced rates can range from 0.01% to 10.00% and depend on the trust-fund premium table in force."
      ]
    },
    {
      "abbr": "TX",
      "name": "Texas",
      "slug": "texas",
      "priority": 2,
      "suta": {
        "wageBase": 9000,
        "newEmployerRate": 0.027,
        "experiencedRateRange": [
          0.0032,
          0.0632
        ],
        "sourceLabel": "Texas Workforce Commission 2026 tax rates",
        "sourceUrl": "https://www.twc.texas.gov/programs/unemployment-tax/tax-rates",
        "confidence": "high"
      },
      "workersCompMultiplier": 0.92,
      "notes": [
        "Texas has no state income tax withholding, but employer UI and workers compensation budgeting still vary by business profile.",
        "Workers compensation coverage is not mandatory for every Texas private employer, but many contracts and risk policies require it."
      ]
    },
    {
      "abbr": "UT",
      "name": "Utah",
      "slug": "utah",
      "priority": 57,
      "suta": {
        "wageBase": 50700,
        "newEmployerRate": null,
        "newEmployerRateRange": [
          0.002,
          0.072
        ],
        "experiencedRateRange": [
          0.002,
          0.072
        ],
        "sourceLabel": "Utah DWS 2026 unemployment tax rates",
        "sourceUrl": "https://jobs.utah.gov/ui/Employer/Public/Questions/TaxRates.aspx",
        "confidence": "medium",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.UT",
        "sourceStatus": "official-2026-activated-industry-range",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 0.96,
      "notes": [
        "Utah's 2026 taxable wage base is $50,700. New-employer rates are industry averages, so EmployerCost shows the official 0.20% to 7.20% total range.",
        "Out-of-state contractors use the maximum; delinquent employers can add one percentage point. Use the assigned notice for an exact estimate."
      ]
    },
    {
      "abbr": "VT",
      "name": "Vermont",
      "slug": "vermont",
      "priority": 58,
      "suta": {
        "wageBase": 15400,
        "newEmployerRate": 0.01,
        "experiencedRateRange": [
          0.004,
          0.054
        ],
        "sourceLabel": "Vermont DOL 2026 UI wage base and Schedule I rates",
        "sourceUrl": "https://labor.vermont.gov/unemployment-insurance/ui-employers/unemployment-tax-rates",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.VT",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.08,
      "notes": [
        "Vermont's 2026 taxable wage base is $15,400; the standard new-employer rate is 1.00%.",
        "Schedule I runs from 0.40% to 5.40% for the rate year ending June 30, 2026. Certain out-of-state construction employers use industry averages."
      ]
    },
    {
      "abbr": "VA",
      "name": "Virginia",
      "slug": "virginia",
      "priority": 59,
      "suta": {
        "wageBase": 8000,
        "newEmployerRate": 0.025,
        "experiencedRateRange": [
          0.001,
          0.062
        ],
        "sourceLabel": "Virginia VEC employer tax-rate guidance",
        "sourceUrl": "https://www.vec.virginia.gov/FAQs/employers/how-are-tax-rates-assigned",
        "confidence": "medium",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.VA",
        "sourceStatus": "official-2026-activated-base-rate-notice-addons",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1,
      "notes": [
        "Virginia's standard new-employer base rate is 2.50% on the first $8,000; experienced base rates range from 0.10% to 6.20%.",
        "The employer notice adds the annual pool-cost charge and, when triggered, a 0.20% fund-building charge. Enter the assigned total rate for exact results."
      ]
    },
    {
      "abbr": "WA",
      "name": "Washington",
      "slug": "washington",
      "priority": 6,
      "suta": {
        "wageBase": 78200,
        "newEmployerRate": null,
        "experiencedRateRange": [
          0.0027,
          0.0603
        ],
        "sourceLabel": "Washington Employment Security Department 2026 unemployment tax rates",
        "sourceUrl": "https://esd.wa.gov/employer-requirements/unemployment-taxes/how-we-determine-tax-rates",
        "confidence": "high"
      },
      "workersCompMultiplier": 1.2,
      "notes": [
        "Washington new-employer rates are industry-based, not a single statewide percentage. The calculator shows the ordinary 2026 total range until you enter the assigned rate.",
        "Washington workers compensation is state-administered and should be verified through the state system."
      ]
    },
    {
      "abbr": "WV",
      "name": "West Virginia",
      "slug": "west-virginia",
      "priority": 60,
      "suta": {
        "wageBase": 9500,
        "newEmployerRate": 0.027,
        "experiencedRateRange": [
          0.015,
          0.075
        ],
        "sourceLabel": "WorkForce West Virginia employer handbook",
        "sourceUrl": "https://workforcewv.org/wp-content/uploads/2025/02/Employer-Handbook-Rev.-02.25.pdf",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.WV",
        "sourceStatus": "official-2026-activated",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.04,
      "notes": [
        "West Virginia's standard new-business rate is 2.70% on the first $9,500 of wages.",
        "Experienced rates range from 1.50% to 7.50%; new out-of-state construction employers use 8.50%."
      ]
    },
    {
      "abbr": "WI",
      "name": "Wisconsin",
      "slug": "wisconsin",
      "priority": 61,
      "suta": {
        "wageBase": 14000,
        "newEmployerRate": null,
        "newEmployerRateRange": [
          0.025,
          0.0325
        ],
        "experiencedRateRange": [
          0,
          0.12
        ],
        "sourceLabel": "Wisconsin DWD 2026 Schedule D tax rates",
        "sourceUrl": "https://www.dwd.wisconsin.gov/ui/employers/taxrates.htm",
        "confidence": "high",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.WI",
        "sourceStatus": "official-2026-activated-variable-size-and-industry",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.03,
      "notes": [
        "Wisconsin's 2026 new-employer totals range from 2.50% to 3.25% on the first $14,000, depending on construction classification and payroll size.",
        "Schedule D experienced totals range from 0.00% to 12.00%; use the assigned rate for an exact result."
      ]
    },
    {
      "abbr": "WY",
      "name": "Wyoming",
      "slug": "wyoming",
      "priority": 62,
      "suta": {
        "wageBase": 33800,
        "newEmployerRate": null,
        "newEmployerRateRange": [
          0.001,
          0.085
        ],
        "experiencedRateRange": [
          0.001,
          0.085
        ],
        "sourceLabel": "Wyoming DWS 2026 wage base and UI rate rules",
        "sourceUrl": "https://dws.wyo.gov/dws-division/unemployment-insurance/employers/unemployment-tax-rates/",
        "confidence": "medium",
        "federalSourceUrl": "https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf",
        "sourceInventoryKey": "states.WY",
        "sourceStatus": "official-2026-activated-industry-base-range",
        "sourcesRetrievedAt": "2026-07-27"
      },
      "workersCompMultiplier": 1.02,
      "notes": [
        "Wyoming's 2026 taxable wage base is $33,800. New employers receive an industry-based rate, so EmployerCost brackets the official 0.10% to 8.50% base-rate range.",
        "Wyoming adds four annual factors to the base rate. Enter the total rate from the employer notice for an exact estimate."
      ]
    }
  ]
}