FEBRUARY 2026 SUI UPDATE

2026 Tax Rates – Below is a list of the major states that recently issued their 2026 Tax Rates, bringing the total number to 48 states.

Massachusetts – Issued 2026 Tax Rate Notices on February 12. Due to changes in various calculations with the 2026 Tax Rates, the Minimum tax rate has increased to 1.174% (1.096% in 2025) and the Maximum Rate increased to 17.146% (15.906% in 2025).

Maryland – Issued 2026 Tax Rate Notices on February 12. The Tax Rates range from 0.30% to 7.50%.

New York* – Began issuing their 2026 Tax Rate Notices in “batches” on February 13, with the last rates being issued the week of March 15. The rate schedule is lower than 2025, with a Minimum rate of 1.70% and a Maximum rate of 9.50%.

2026 Taxable Wage Base Update

49 states have confirmed the 2026 Taxable Wage Base for employers.

*Please Note: The State of New York has increased their Taxable Wage base from $12,800 to $17,600, resulting in a Tax Cost Increase ranging from $30 per employee for Minimum Rated employers to $405 for Maximum Rate employers.

FUTA UPDATE – 2026

California currently has an outstanding FUTA Title XII Loans for 2026 and should they fail to pay back the loans by November of 2026, employers will have to pay an additional 1.50% on employees reported in CA retroactively to January 1, 2025.

1.    Employers have until January 31, 2027 to pay the additional 1.50% on employees in CA.

2.    The Additional 1.50% results in an estimated increase of $105 per employee for 2026 (1.50% * $7,000 FUTA Wage Base).

Total FUTA Rate will be 2.10% in CA for 2026. Virgin Islands would be 5.40%