NOVEMBER 2025 UPDATE

California – The 2026 Tax Rates are currently available online and are currently being mailed to employers.  The Rate Schedule remains Schedule F+ with a minimum Rate of 1.60% and Maximum Rate of 6.20%

New Hampshire – Issued their 2025/2026 Tax Rates based on Rate Schedule “I” for this upcoming Fiscal Year.  Rates will range from 0.10% to 7.50%. 

Oklahoma - Issued their 2026 Tax Rates on September 30 and Rates will range from 0.30% to 5.80%. 

Wisconsin – Issued their 2026 Tax Rates on October 6 based on Rate Table “D” for this upcoming Calendar Year.  Rates will range from 0.00% to 12.00%. 

We anticipate 10 additional states releasing their 2025 Tax rates in the month of November.

Upcoming Deadlines:

Voluntary Contribution:

Wisconsin – November 30

2026 Taxable Wage Base Update

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

FUTA UPDATE – 2025

California currently has an outstanding FUTA Title XII Loans for 2025 and should they fail to pay back the loans by November of 2025, employers will have to pay an additional 1.20% on employees reported in CA retroactively to January 1, 2025.

1.    Employers have until January 31, 2026 to pay the additional 1.20% on employees in CA.

2.    The Additional 1.20% results in an estimated increase of $84 per employee for 2025 (1.20% * $7,000 FUTA Wage Base).

Total FUTA Rate will be 1.80% in CA for 2025. Virgin Islands would be 5.10%