Ohio suta wage base 2021 085% when the SUI taxable wage base is $18,500, 0. State 2021 WAGE BASE 2020 WAGE BASE 2019 WAGE BASE 2018 WAGE BASE Oregon 42,100 40,600 39,300 Ohio Unemployment Tax Contribution Rates for Calendar Year 2022-2025. 3%. 13 April 2021. / 0 7rwdo (iihfwlyh (iihfwlyh (iihfwlyh ri 7rwdo 5dwh 5hvhuyh 5rxqghg([shulhqfh 0xwxdo6xufkdujh8, 7d[6xufkdujh (iihfwlyh&rqwulexwlrq The 2021 taxable wage base for Ohio is $9,000 and the new employer tax rate (non-construction) is 2. Background. 2013 legislation (HB 168) increased the SUI taxable wage base to a minimum of $10,500 and a maximum of $18,500 by linking the wage limit to the balance of the state's unemployment trust fund. The Federal Unemployment Tax Act (FUTA) requires that each state’s taxable wage base be at least equal to the FUTA wage base. Don’t forget that some SUTA rates are specific to an employer. 33% and the wage base Increased to $165,400. 9%. 25%: 2024-10-03: 2025-01-01: Local: OH-WAYCO-RITCT: Ohio: Rittman CT (Wayne County) Unemployment wage base increase for the alternate wage cap (Delinquent Employer rate) $9,500 : 2025-02-20: 2025-02-01: Due to legislation enacted in 2021, Connecticut's SUI wage base will increase by more than 66% in 2024, rising from $15,000 to $25,000, Ohio. Variation in defining taxable wages among the states in the treatment of dismissal payments. gov Wages paid by an employer to a particular employee that exceed the taxable wage base are not subject to contribution. 407 States with indexed Taxable Wage Base (18) 1 SUTA Wage Base (Maximum taxable earnings) State: 2024. TBD: 2021 wage base was not available as of the time of this printing. 5% Columbus, OH 43218-2404. Employers do not pay unemployment taxes on employee earnings above the wage base. Ohio: Federal Retirement Plan Thresholds in 2025. You may manually enter values. 2Rhode Island - The 2023 taxable wage base for employers in the highest SUI tax rate group is $29,700 State Wage Base Alabama $8,000 Alaska $47,100 Arizona $8,000 Ohio $9,000 Oklahoma $25,700 State Wage Base Oregon $50,900 Pennsylvania $10,000 Puerto Rico $7,000 Rhode Island2 $28,200/ $29,700 South Carolina $14,000 South Dakota $15,000 From 2021 to 2022, taxable wage bases increased by an average of 3. It is pertinent that you check your state's website to find out the current SUTA wage base and tax rate applicable to o Average weekly wage (AWW) o Disabled workers’ relief fund (DWRF) o Full weekly wage (FWW) o Living maintenance (LM) o Percentage permanent partial (%PP) o Permanent total (PT) o Scheduled loss (SL) o Social Security disability (SSD) o Social Security retirement (SSR) o Temporary total (TT) o Wage loss (WL) 2025 statewide Vern Riffe Center 77 South High Street, Ninth Floor Columbus, Ohio 43215-6136 Telephone (614) 466-3615 lsc. These wage bases are essential for funding unemployment benefits, serving as a safety net for Nevada 2022 SUTA Wage Base Ohio 2021 State Tax Withholding Washington 2022 SUTA Wage Base . See SUI Taxable Wages. State unemployment taxes are also known as SUTA taxes, state unemployment insurance (SUI) taxes, or reemployment taxes. E - Best estimate, assuming no law change. Georgia State 2022 Tax Withholding . The Illinois Department of Employment Security is the code department of the Illinois state government that administers state unemployment benefits, runs the employment service and Illinois Job Bank, and publishes labor market For traditional tax base school districts, an employer must use the same wage base and number of exemptions they use when calculating the employee’s Ohio income tax rate. INTRODUCTION Tax Table Updates for 2022 4 . Keep in mind the wage base is the limit of SUTA tax withholdings. FUTA: Taxed on the first $7,000 of wages per employee. The tax rate Increased to . Ohio SUTA rates increased in 2024, ranging from 0. * Minnesota. Filing Quarterly Reports. 5% 0. Ohio employers granted waiver of penalty and interest for all four quarters of 2020 SUI returns and payments; 2021 SUI tax rates increased due to trust fund insufficiency. 1. ohio . Wages above this limit don't Legislation that would have held the 2021 state unemployment insurance (SUI) taxable wage base at $9,000 failed to pass before the end of the 2019—2020 legislative session. 8% in 2021, while the new employer SUTA tax rate is 2. Va. Click here if you have paid wages under covered employment or Deltek Costpoint® Tax Table Updates for 2022 . SUTA Rates. 3% for positive-rated Some states apply various formulas to determine the taxable wage base, others use a percentage of the state's average annual wage, and many simply follow the FUTA wage base. 8% to 6. FUTA and SUTA tax revenues are transferred to the federal Unemployment Trust The Taxable Wage Base is the amount of an employee's wages the employer must pay unemployment taxes for each year. HB 413 would also have frozen the rate schedule to For example, if your state’s wage base is $12,000, employers only pay SUI taxes on the first $12,000 of each employee’s wages. The following table provides 2023 annual taxable wage bases by state: Annual Taxable Wage Bases (2022 and 2023) (1) The higher wage base only applies to employers assigned the maximum rate. 095% when it is $16,500, 0. From 2023 to 2024, taxable wage bases increased by an average of 4. The SUTA tax rate for the year 2021 were as follows - As of July 2021, the FUTA tax rate was 6% of the first $7,000 in wages paid to each employee annually. Plus, employers that pay their federal and state unemployment taxes in full may have the opportunity to earn a tax credit worth up to 5. With Filing Status Updates . The federal wage base for SUTA in 2025 is $7,000, but as shown in the table above most states have a high base. The taxable wage base increased from $31,400 in 2024 to $32,600 in 2025. 59,100. 2025. * North Carolina. Mandatory Electronic Filing. 35% (wages over $200,000). ”. MR 8. 3% Highest Experience Rate 9. 2019 legislation (HB 198) froze the taxable wage base at $16,500 for 2020 (under the bill language from July 1, 2019 to 1 Michigan – $9,500 for all employers in 2021 (in prior years, contributing employers had a UI taxable wage base of $9,000) 2 Nebraska – $24,000 for employers in highest UI tax rate group (category 20) Your state’s wage base: The wage base is the maximum amount of an employee’s gross income that can be used to calculate SUTA tax. The taxable wage base increased from $12,500 in 2024 to $12,800 in 2025 and will rise again in 2026. As a result of 2021 legislation (HB 1409/Act 368), the SUI taxable wage base for calendar year 2022 will remain $10,000, the same as it was in 2021. Annual Taxable Wage Base. 2Rhode Island: The 2021 taxable wage base for employers in the highest SUI tax rate group is $26,100. The total rate will consist of experience rates ranging from 0. 2016 legislation (SB 235) increased the Ohio. The 2022 SUI taxable wage base increased to $12,000, up from $11,800 for 2021. Use the percentage method in Appendix C and the state information in Appendix D Manual payroll Welcome to The SOURCE: Ohio's New Unemployment Insurance Tax System Select who you are Employers. A chart of State Taxable Wage Bases for 2025, 2024, 2023, and 2022 may be downloaded below. Total contribution rates for most experienced employers will range from 0. Employers should be aware that due to UI trust fund balances that are lower (or higher) than anticipated and economic concerns regarding employer taxes, some states may make changes to their taxable wage bases later this year or early next year. 3% 9. 126% when it is $12,500 and 0. $9,000 : 2022 Rate Details. Also, tax rates increased to 0. Backup your company data in System/Company/Backup before you install this Tax Update. 7% 9. 93% as compared to 0. 5% and are based on the fiscal year. The SUTA tax rates and wage bases vary widely from state to state. ID SUTA. x Regulatory Updates This is a current list of the 2022 payroll tax table updates that have been and will be implemented in Taxable wage base increases. Michigan’s 2023 SUTA rates range from 0. 53,500. More Ohio unemployment insurance tax details. From 2021 to 2022, taxable wage bases increased by an average of 3. This depends on things like what industry they're in, their past experience with unemployment, and how healthy the state's unemployment fund is. 6% to 10. Tips for clearing browser cache & cookies, adding service areas or transactions types, OHID account creation, 2-step verification setup The taxable wage base increased from $12,500 in 2024 to $12,800 in 2025 and will rise again in 2026. Two states, Nebraska and Rhode Island, assign a higher SUI wage base to employers with a high claims rate. The FUTA rate in Kentucky for 2021 is 0. **Rhode Island has a two-tier wage-based system. 5% for experienced employers. 1% and a Ohio's taxable base wage in 2024 is $9000. The assessment rate is 0. Mutualized rate added to 2021 tax rates. Agents. Ohio 2020 SUI tax rates increase, taxable wage base decreases; The taxable wage base reverts to $9,000 effective January 1, 2020 Employers and agents will start using the SOURCE in 2020. 5% for positive-rated employers and from 7. The wage bases for state unemployment (SUTA) taxes vary by state. 45%. UNEMPLOYMENT TAXES. $25,001 - $44,250. 2. * Michigan. A - Actual wage base, assuming no law change. Due to legislation enacted in 2021, Connecticut's SUI wage base will increase by more than 66% in 2024, rising from $15,000 to $25,000, Ohio. 3% 0. Ohio (OH SIT) July 31, 2021 Payroll Tax Update ODJFS Makes Unemployment Tax Filing More Efficient and Cost-Effective for Employers. Each state sets its own tax rate range, wage base (the amount of pay an employer needs to pay taxes on for each employee), and experience rating system. Unemployment taxes (contributions) must be paid on the first $9,000 of an employee's wages per year. June 30, 2024 Payroll Tax Update This Tax Update does not include FIT changes for 2020 W-4s. Legislation enacted in 2016 increased the SUI taxable wage base to $9,500 for calendar years 2018 and 2019. We set the 2021 state unemployment rate at the beginning of the year. Download (1) The higher wage base only applies to employers assigned the maximum rate. Most states have released their state unemployment insurance (SUI) taxable wage bases for 2025. &roxpq $ % & ' ( ) * + , - . From 2020 to 2021, taxable wage bases increased by an average of 2. 2% for negative Ohio announced its 2025 unemployment insurance contribution rates for employers on the state Department of Job and Family Services website. In addition, If your state requires employee SUTA contributions, withhold the tax from their wages. SUTA rates range from 0. Product. 2024 Rate Details. Michigan – For 2021, $9,500 for all employers (in prior years, contributing employers had a UI taxable wage base of 1 Michigan – $9,500 for all employers in 2021 (in prior years, contributing employers had a UI taxable wage base of $9,000) 2 Nebraska – $24,000 for employers in highest UI tax rate group The Taxable Wage Base is the amount of an employee's wages the employer must pay unemployment taxes for each year. 927 . 3%, with the wage base holding at $9,500. The FUTA tax rate protection for 2022 & 2023 is 6% as per the IRS standards. 4% of their FUTA taxable wages. * North Dakota. North Carolina 2022 SUTA Wage Base Version 8. 7%: 0. The state subsequently offered us a buy down on the rate which typically doesn't pay to do but this year it did. Every state has a different annual SUI tax rate, a different tax rate range, and a different wage base for unemployment tax. Federal retirement plans in the United States, such as 401(k), 403(b), SARSEP, and 457 plans, along with SIMPLE plans, offer valuable opportunities for individuals to save for their post Most states have released their state unemployment insurance (SUI) taxable wage bases for 2025. As of February 15, 2022, the amount in the unemployment fund exceeded $220 million, therefore triggering the decrease in the wage base for 2022. To a change to the quarterly report you submitted, please visit The SOURCE. Please note that as of 2016, For taxable years beginning in 2021: Ohio Taxable Income: Tax Calculation: 0 - $25,000. Business analysis and requirements assessment Odoo Community and Odoo Enterprise implementation * Nebraska’s standard wage base is $9,000, while the wage base for experienced employers is assessed at $24,000. 2023 Rate Details. Ohio 9,000 9,000 9,500 9,500 Oklahoma 24,000 18,700 18,100 17,600 Oregon 43,800 42,100 40,600 39,300 State Unemployment Insurance Taxable Wage Bases 2018-2021 Updated as of 2-1-21. Our Products & Services. The following contains examples of actions taken by states that could impact SUI tax rates in 2025 and beyond. The rate paid is dependent upon the unemployment history of the company as well as the state in question. February 25, 2022 The 2021 special training tax assessment remains unchanged at 0. 08% – 20. 76%. 17. 1%. Fiscal year 2023 are expected to decrease. 7% to 10. 08 to 20. 2% with no change to the taxable wage base. 025% and the highest was 9. Employee withholding rates: 1. For a comparison of the 2024 and 2025 SUI wage bases and percentage of increase/decrease, if applicable, see EY Tax Alert 2025-0171. W. For example, in Ohio, new construction employers pay a SUTA tax rate of 5. Certain industries — like construction or hazardous waste disposal — get a special assessment that impacts their rate. State 2021 WAGE BASE 2020 WAGE BASE 2019 WAGE BASE 2018 All employers in the same state have the same SUTA wage base. 2021. Mail forms to: Ohio Department of Job and Family Services Contribution Section PO Box 182404 Columbus OH 43218-2404. Ohio Unemployment Tax Contribution Rates for Calendar Year 2022-2025. That amount, known as the "taxable wage base," has been stable for several years at $9,000 in Ohio (current as of 2024). 5% to 10. Employer tax rate on all wages: 1. The Taxable Wage Base is the amount of an employee's wages the employer must pay unemployment taxes for each year. Each state sets its own tax rate range, wage base (the amount of pay an employer needs to pay taxes on for The following are the Ohio individual income tax brackets for 2005 through 2024. You may also upload info using one of three approved file formats. 5% was triggered for 2021 and 2022 Effective January 1, 2023, the wage base will likely increase to $44,300. 69%. 08% to 9. Taxable Wages for SUTA. 80%: $8,000: Alaska: Varies by industry, but the rate for all industries is 1. 11,700. This link will open in a new window. Under current law, the wage base is lowered from $12,000 to $9,000 if the state's unemployment trust fund is at least $220 million on February 15 of any year. While the initial $7,000 is known as the “FUTA wage base,” a State Unemployment Tax Act (SUTA) may modify this base. Ohio Unemployment Tax Contribution Rates for Calendar Year 2022-2025. 095%. Here is the taxable wage base for calendar years: 2018 and 2019 = $9,500. 3. Let’s say your business is in New York, where the lowest SUTA tax rate for 2021 was 2. so they do not pay taxes on the amount above the taxable wage base ($62,500 in 2021). 8% to 7. 6%. The FUTA tax applies to the first $7,000 of wages paid to each employee throughout the year. 825%, and you’re assigned a rate of 4. An Ohio employer's experience rate is based on taxable wages reported, contributions paid (including voluntary payments) and benefits charged. 16 + 2. 7%. KY SUTA. Claimants will begin using it in 2021. To view the details to upload an amendment file, please visit Employer's Guide To Wage Report And Payment File Specifications (Booklet) (JFS 20233). 1, 2021, the wage base is to be $27,000, up from $25,800 in State unemployment tax is a term that refers to the state employment taxes employers must pay to support the unemployment insurance program. Ohio (OH SIT) Utah (UT SIT) SUTA Wage Base (Maximum taxable earnings) None The unemployment taxable wage base continues to hold at $15,000. $346. SUTA Rates and Wage Bases by State for 2021. Important Note: The State New Employer Tax Rate 2025 Employer Tax Rate Range 2025 Taxable Wage Base 2025; Alabama: 2. The 2021 SUI taxable wage base remains at $9,000. Unemployment taxes must be paid on the first $9,000 of an employee's wages per year. SUTA rates for Minnesota employers range The taxable wage base for all years prior to 2011 are $8,000 *Surcharge assessed only for 1 st and 2 nd Quarters of 2016 IMPORTANT NOTICE REGARDING SUSPENSION OF SURCHARGE 2022 rates will range from 0. COLUMBUS, OHIO – Ohio Department of Job and Family Services (ODJFS) Director Matt Damschroder today announced that the department has adopted new rules that will make it possible for Ohio employers with multiple businesses to file unemployment tax reports under a The unemployment-taxable wage base is to be $9,000 Ohio’s unemployment tax rates are to generally are to increase for 2022, the Department of Job and Family Services said Dec. 8% to 10. However, it's Raises the taxable wage base used for calculating employer contributions from $9,000 to Ohio at the time the initial application is filed. Self-Service Tips. What to expect when you are audited and how to get ready. Key Components of SUTA: Tax Rates: States decide how much SUTA tax employers pay. 15% when it is $10,500. They can even change every year. Each state sets its own SUTA tax rate and wage base, so be sure to check with your state for more information. The taxable wage base is $9,000 for 2024. 1, 2022, total unemployment tax rates for experienced employers are to range from 0. 60% in 2021. For general support, call: 614-466-2319. Effective Jan. 3% The SUI wage base, set by law at $10,000 for 2018 and 2019, is now determined each year by the average seasonally unadjusted UI benefit rate for the preceding fiscal year (July 1 through Updated as of 2-1-21. For example, if the wage base is $10,000, but your employee earns $40,000 a year, you’ll only pay SUI taxes FUTA Tax Rates for 2022 & 2023 and Taxable Wage Base Limit. HI SUTA. How to submit wage reports and payments. Some states apply For 2021, the ranges of Ohio’s unemployment tax rates (also known as contribution rates) are as follows: • Lowest Experience Rate: 0. Ohio. However, the rates are subject to change annually. To correct an employee's SUI quarter or year-to-date wage base and tax amount, you must make a manual liability adjustment. The chart below outlines 2025 SUTA employer tax rate ranges. 0% for employers 2013 legislation (HB 168) increased the SUI taxable wage base to a minimum of $10,500 and a maximum of $18,500 by linking the wage limit to the balance of the state's unemployment trust fund. The wage base means you only contribute unemployment tax until the employee earns above that specific amount. 62,000. $9,000. this has triggered a mutual tax rate of 0. UI tax is paid on each employee's wages up to a maximum annual amount. The special training tax assessment increases when the SUI taxable wage base decreases. Wage Base and Tax Rates in Ohio. The taxable wage base may change from year to year. Prepared by the editors of PayState Update. On average, this will create a +2% tax increase (per employee) For 2022, Ohio unemployment tax rates will range from 0. Contributions are paid on a a mutualized tax rate of 0. Feb 8, 2023 Nebraska – new for 2020, $24,000 for employers assigned to rate category 20. 2% for 2025, according to the website. 000%. For 2025, the mutual tax rate will be reduced to 0. State Actions Potentially Impacting 2025 SUI Tax Rates. 025%. Products. Taxable Wage Base: Each state sets a maximum limit on wages that can be taxed for SUTA. The Department will continue to post information on the new system to its website. 2026 — $13,000; for each year thereafter, computed as 16% of the state’s average annual wage. 8% in 2024. 6%, including a mutualized rate of 0. . The taxable wage base remains at $14,000, while SUTA rates range from 0%-4. The taxable wage base increased from $43,800 in 2024 to As a result of 2021 legislation (HB 1409/Act 368), the SUI taxable wage base for calendar year 2022 will remain $10,000, the same as it was in 2021. The first $7,000 for each employee will be the taxable wage base limit for FUTA. States that have changed their wage base for 2025 are highlighted in bold face. Click here if you have paid wages under covered employment or if you have an existing employer account. The first number indicates the wage base for the majority of employers in Rhode Island, while $26,100 is the highest assessed rate. Subscribe to PayState Update for the State unemployment tax assessment (SUTA) is based on a percentage of the taxable wages an employer pays. Different laws in different states regarding wages determination for SUTA. Revised tax rate notices were issued in April 2021. 3% - 9. Nebraska 2022 State Tax Withholding OH-RICCO-MANCT: Ohio: Mansfield CT (Richland County) Withholding tax rate increase: 2. * Vermont Vermont increased their wage base by 10% over 2021’s base to $15,500. 11,400. Unemployment tax wage base is a term that refers to the amount of wages per employee on which an employer is taxed in order to fund the joint federal-state unemployment insurance program. An updated chart of State Taxable Wage Bases for 2021 to 2024 (as of February 7, 2024) may be downloaded from the PayrollOrg website. The maximum weekly benefit amount increased from $583 to $668. Ohio’s State Unemployment Tax rates are 0. 55,300. Launch Access The SOURCE Tax Forms. Staying compliant. The SUI taxable wage base will continue to increase over the next several years until it reaches $13,000 in 2026. Release Date: November 24, 2021 2022 Social Security Wage Limit . 20% – 6. Consequently, the employer SUI taxable wage base will increase to $9,500 for 2021 unless the state legislature reintroduces and enacts similar legislation during the 2021—2022 legislative session. Alexander LSD – effective January 1, 2025. Absent this legislation, and due to the continuing effect on the state's UI trust fund of the COVID-19 pandemic, the SUI wage base could have increased to $11,000 or $12,000 for 2022. 765% of excess over $25,000. To access the chart from the PayrollOrg home page select “Compliance” and then “State Unemployment Wage Bases” under “Overview. 2019 legislation (HB 198) froze the taxable wage base at $16,500 for 2020 (under the bill language from July 1, 2019 to Ohio 9,000 9,000 9,500 9,500 Oklahoma 24,000 18,700 18,100 17,600 State Unemployment Insurance Taxable Wage Bases 2018-2021 Updated as of 11-13-20. Wages are defined for state unemployment insurance (SUI) purposes as all compensation including salaries, commissions, bonuses, and the cash value of any noncash compensation. Quarterly Wage Report Requirements and Due Dates. 1, pages 5-13 and 5-14) Bieg/Toland, Payroll Accounting 2021, 31st Edition Use our easy payroll calculator Ohio businesses trust to quickly run payroll, or look up OH payroll 2025 state tax rates — plus Ohio salary calculator. (SUTA) Rates, by Fiscal Year 2021 2022 2023 Lowest Experience Rate 0. 11% when it is $14,500, 0. 2025 SUTA rates range from 0. 9% to 10. 6 percent on the first $7,000 of employee wages, and the SUTA rate is 5. Michigan, Missouri and West Virginia are the only jurisdictions to lower their SUI wage bases for 2025. From 2022 to 2023, taxable wage bases increased by an average of 3. 4 percent with a wage base of $11,100. 8% Mutualized Rate 0. Taxable SUTA wage base caps at different amount in each state (Figure 5. 70% •The only exception is Vermont, where the taxable wage base for 2021 is $14,100 due to a trigger in the law that reduces the base by $2,000 based on trust fund conditions Average Solvency Ratings (Using AHCM) Beginning of 2020 Beginning of 2021 States without indexed Taxable Wage Base (32). How to Prepare for an Unemployment Insurance Tax Audit. State unemployment insurance taxes are based on a percentage of the taxable In 2021, HB 413/Chapter 177 reduced the 2021 SUI taxes by freezing the rate schedule to Schedule A, the lowest rate schedule provided for by law, and the 2021 taxable wage base to $10,800, the same rate schedule and taxable wage base that applied in 2020. 2020 and after = $9,000. The following are the 2021 state unemployment insurance (SUI) Ohio 9,000 State Wage Base Oklahoma 24,000 Oregon 43,800 Pennsylvania 10,000 Puerto Rico 7,000 Rhode Island2 24,600/ 26,100 South Carolina 14,000 South Dakota 15,000 SUTA Wage Base (Maximum taxable earnings) None . For each year thereafter, the SUI taxable wage base will be computed as 16% of the state's average annual wage. Federal Taxable Wage Base The Taxable Wage Base is the amount of an employee's wages on which the employer is required to pay unemployment taxes each year. 5% since 2021. From 2022 to 2023, taxable wage bases increased an average of 3. If an New Mexico’s unemployment-taxable wage base is to increase for 2021, a spokesman for the state Department of Workforce Solutions said Dec. For example, in 2021, employers in Washington have a SUTA wage base of $52,700. SUTA: The American Payroll Association has provided a chart of State Unemployment Insurance Taxable Wage Bases for 2024, 2023, 2022, and 2021. The taxable wage base increased from $43,800 in 2024 to Correcting the Wage Detail. $9000 . ER SUTA and ER SUTA SC wage bases are no longer coupled – effective December 30, 2024. 06% to 5. The higher the trust fund balance, the lower the taxable wage base. 3% • Highest Experience Rate: 9. SUTA Tax Rate and Wage Base 2025. Share this Contact Info. Payroll Simplify paying your team; The taxable wage base is $9,000 for each employee in 2025. For earned income tax base school districts , an employer must withhold at a flat rate equal to the school district’s tax rate with no reduction or adjustment for personal exemptions. 45% (wages up to $200,000) and 2. 0. The 2022 State Unemployment Limits State Name Wage Base Limit New Employer Rate Min Rate for positive balance employers Max Rate for negative balance employers Notes Alabama (AL) $8,000 2. Rhode Island – $25,500 for employers in the highest UI tax rate group. 4% to 10. sepfuuj pfepn qnsrgc zhxro whykl utexj qzh yyeudjh ehivl czfm kyoqm oxeu tpzx izz qjr