State

Min. Wkly. Ben.

Min. Benefits

Max. Wkly Ben.

Max. Benefits

2009
Taxable Wage Base

2009
Min. Tax Rate

2009
Max. Tax Rate

2009
New Emp. Rate

AK*

56-128

1,456

370-442

11,492

32,700

1

5.4

By Industry

AL

45

1,170

265

6,890

8,000

0.74

6.34

2.7

AR

79

2,054

441

11,466

10,000

0.9

10.8

3.7

AZ

60

1,560

240

6,240

7,000

0.02

5.4

2

CA

40

1,040

450

11,700

7,000

1.5

6.2

3.4

CO

25

650

487

12,662

10,000

0

11.02

By Industry

CT*

15-90

390

537-612

15,912

15,000

1.9

6.8

3

DC

50

1,300

309

8,034

9,000

1.3

6.6

2.7

DE

20

520

330

8,580

10,500

0.3

8.2

2.5 (4)

FL

32

832

275

7,150

7,000

0.12

6.4

2.7

GA

42

1,092

330

8,580

8,500

0.03

6.21

2.7

HI

5

130

545

14,170

13,000

0.0

5.4

1.7 (5)

IA*

53-65

1,690

374-459

11,934

23,700

0

8

1 (4)

ID

58

1,508

362

9,412

33,200

0.447

5.4

1.566

IL*

51

1,326

385-534

13,884

12,300

0.6

6.8

By Industry

IN

50

1,300

390

10,140

7,000

1.1

5.6

2.7 (5)

KS

109

2,834

436

11,336

8,000

0

7.4

4 (4)

KY

39

1,014

415

10,790

8,000

1

10

2.7 (5)

LA

10

260

284

7,384

7,000

0.1

6.2

By Industry

MA*

33-49

858

629-943(1)

28,290

14,000

1.26

12.27

2.83 (4)

MD*

25

650

410

10,660

8,500

0.6

9

2.2 (4)

ME*

60-70

1,560

344-516

13,416

12,000

0.44

5.4

1.57

MI

117

3,042

362

9,412

9,000

0.06

13.3

2.7 (4)

MN

38

988

585

15,210

26,000

0.556

10.722

2.3116 (4)

MO

35

910

320

8,320

12,500

0.0

9.7

3.51

MS

30

780

235

6,110

7,000

0.7

5.4

2.7

MT

125

3,250

422

10,972

25,100

0.13

9.45

By Industry

NC

42

1,092

505

13,130

19,300

0.0

6.84

1.2

ND

43

1,118

431

11,206

23,700

0.2

9.86

1.17 (5)

NE

30

780

308

8,008

9,000

0

5.4

1.26 (4)

NH

32

832

427

11,102

8,000

0.1

6.5

2.7

NJ*

85

2,210

584(3)

15,184

28,900

0.3

5.4

2.8

NM*

67-127

3,302

359-419

10,894

20,900

0.03

5.4

2.0

NV

16

416

400

10,400

26,600

0.25

5.4

2.95

NY

40

1,040

405

10,530

8,500

1.225

9.625

4.025

OH*

105

2,730

372-503 (6)

13,078

9,000

0.7

11.8

2.7 (4)

OK

16

416

409

8,900

14,200

0.1

5.5

1.2

OR

113

2,938

493

12,818

31,300

0.9

5.4

2.4

PA*

35-43

910

558-566

14,716

8,000

1.837

13.1576

3.703 (4)

PR

7

182

133

3,458

7,000

1.4

5.4

2.9

RI*

68

1,768

546-596

15,496

18,000

1.69

9.79

2.36

SC

20

520

326

8,476

7,000

1.24

6.1

3.34

SD

28

728

309

8,034

9,500

0.0

9.06

By Industry

TN

30

780

275

7,150

9,000

0.3

10.6

By Industry

TX

59

1,534

406

10,556

9,000

0.26

6.26

2.7

UT

28

728

444

11,544

27,800

0.2

10.2

By Industry

VA

54

1,404

378

9,828

8,000

0.18

6.28

2.58 (4)

VI

33

858

459

11,934

22,100

0.0

6.0

1.0

VT

64

1,664

425

11,050

8,000

1.1

7.7

By Industry

WA

155

4,030

560

14,560

35,700

0.35

6.2

By Industry

WI

54

1,404

363

9,438

12,000

0.05

9.8

By Industry

WV

24

624

424

11,024

8,000
12,000(7)

1.5

8.5

2.7 (4)

WY

31

806

438

11,388

21,500

0.3

9.1

By Industry

Bold = recent change.

(1)  MA:  Maximum number of weeks payable is 30.

*WBA range reflects dependents

(2)  MT:  Maximum number of weeks payable is 28.

     allowance (DA)

(3)  NJ:  Dependents' allowance 7% of WBA for first and 4% of

DA-only tax contr. emp. noncharged in CT, MA, NM

      WBA for next two not to exceed $584.

(4) For newly liable employers, but the Construction rate differs.

(5) For newly liable employers.  Those new with  Positive Balance or

Negative Balance may calculate higher and Construction may vary.

(6) OH - $372 no dependents $452 for 1 or 2 dependents and $503 for 3 or more.

(7) WV - The taxable wage base was increased effective the second quarter, 2009,

for the remainder of the year.

(8) WA - Has a temporary increase of $45 for some claimants.

**The amounts on this chart do not reflect the additional $25.00 provided by the American Recovery & Reinvestment Act.**