Minimum Wage and Tax Facts

Federal

Health Savings Account

Pension Plans

Alabama

State Resources
Dept. of Labor | Dept. of Revenue

Alabama Unemployment Insurance

Alaska

State Resources
Dept. of Labor and Workforce Development | Dept. of Revenue

Alaska Unemployment Insurance

Arizona

State Resources
Dept. of Economic Security | Dept. of Revenue

Arizona Unemployment Insurance

Arkansas

State Resources
Dept. of Finance and Administration | Dept. of Workforce Services

Arkansas Unemployment Insurance

Connecticut Minimum Wage - Minimum Wage

	State	Federal
Minimum Wage	$16.35	7.25
Minimum Cash Wage (Tipped): Tipped hotel or restaurant employees only	$6.38
Minimum Cash Wage (Tipped): Tipped bartenders only	$8.23
Minimum Cash Wage (Tipped): All other tipped employees	$16.00
Maximum Tip Credit (Tipped): Tipped hotel or restaurant employees only	$9.97
Maximum Tip Credit (Tipped): Minimum Cash Wage: Tipped bartenders only	$8.12
Maximum Tip Credit (Tipped): All other tipped employees	$0.35
Youth Minimum Wage	$13.90	$4.25

Connecticut State Income Tax

Connecticut Unemployment Insurance

Connecticut Disability Insurance

Delaware

State Resources
Dept. of Labor | Division of Revenue

Delaware Unemployment Insurance

Delaware Disability Insurance

District of Columbia

State Resources
Dept. of Employment Services | Office of Tax and Revenue

District of Columbia Minimum Wage - Minimum Wage

District of Columbia State Income Tax

District of Columbia Unemployment Insurance

Maximum 2025 Taxable Earnings (Unchanged from 2024)	$9,000
Employee 2025 Deduction	None
Employer 2025 Tax Rates (Plus 0.2% administrative funding assessment)	1.9 - 7.4%
Standard 2025 New Employer Rate (Plus 0.2% administrative funding assessment)	2.70%
Voluntary Contribution Permitted	No

Florida

State Resources
Dept. of Economic Opportunity | Dept. of Revenue

Florida Unemployment Insurance

Georgia

State Resources
Dept. of Labor | Dept. of Revenue

Georgia Minimum Wage - Minimum Wage
Georgia State Income Tax

Georgia Unemployment Insurance

Maximum 2025 Taxable Earnings (Unchanged from 2024)	$9,500
Employee 2025 Deduction	None
Employer 2025 Tax Rates (Includes 0.06% administrative assessment except lowest and highest rates)	0.04 - 8.1%
Standard 2025 New Employer Rate (Includes 0.06% administrative assessment)	2.70%
Voluntary Contribution Permitted	Yes

Hawaii

State Resources
Dept. of Labor and Industrial Relations | Dept. of Taxation

Hawaii Unemployment Insurance

Hawaii Disability Insurance

Idaho

State Resources
Dept. of Labor | State Tax Commission

Idaho Minimum Wage - Minimum Wage
Idaho State Income Tax

Idaho Unemployment Insurance

Maximum 2025 Taxable Earnings (Increased from $53,500 in 2024)	$55,300
Employee 2025 Deduction	None
Employer 2025 Tax Rates (Includes variable Workforce Development & Admin. Rate)	0.22500 - 5.4%
Standard 2025 New Employer Rate (Includes Workforce Development & Admin Rate)	1.00%
Voluntary Contribution Permitted	No

Illinois

State Resources
Dept. of Employment Security | Dept. of Revenue

Illinois Minimum Wage - Minimum Wage

Illinois State Income Tax

Illinois Unemployment Insurance

Maximum 2025 Taxable Earnings (increased from $13,590 in 2024)	$13,916
Employee 2025 Deduction	None
Employer 2025 Tax Rates (Includes 0.55% fund-building surtax)	0.750 - 7.850%
Standard 2025 New Employer Rate (Includes 0.55% fund-building surtax)	3.65%
Voluntary Contribution Permitted	No

Indiana

State Resources
Dept. of Revenue | Dept. of Workforce Development

Indiana Unemployment Insurance

Iowa

State Resources
Dept. of Revenue | Dept. of Workforce Development

Iowa Unemployment Insurance

Kansas

State Resources
Dept. of Labor | Dept. of Revenue

Kansas Unemployment Insurance

Kentucky

State Resources
Dept. of Revenue | Office of Employment & Training

Kentucky Minimum Wage - Minimum Wage
Kentucky State Income Tax

Kentucky Unemployment Insurance

Maximum 2025 Taxable Earnings (Increased from $11,400 in 2024)	$11,700
Employee 2025 Deduction	None
Employer 2025 Tax Rates (plus SCUF of 0.075%)	0.225 - 8.925%
Standard 2025 New Employer Rate	2.625%
Voluntary Contribution Permitted	Yes

Louisiana

State Resources
Dept. of Revenue | Office of Employment & Training

Louisiana Minimum Wage - Minimum Wage
Louisiana State Income Tax

Louisiana Unemployment Insurance

Maximum 2025 Taxable Earnings (Unchanged from 2024)	$7,700
Employee 2025 Deduction	None
Employer 2025 Tax Rates (Does not include social charge assessments - Non-Charge (3.6237%), Incumbent Worker Training (10.3267%), or Integrity (2.0910%))	0.09 - 6.2%
Standard 2025 New Employer Rate	1.14 - 2.76%
Voluntary Contribution Permitted	Yes

Maine

State Resources
Dept. of Labor | Revenue Services

Maine Minimum Wage - Minimum Wage
Maine State Income Tax

Maine Unemployment Insurance

Maximum 2025 Taxable Earnings (Unchanged from 2024)	$12,000
Employee 2025 Deduction	None
Employer 2025 Tax Rates (Includes 0.14% CSFF and 0.16% UPAF)	0.00 - 5.97%
Standard 2025 New Employer Rate (Includes 0.14% CSSF and 0.16% UPAF)	2.11%
Voluntary Contribution Permitted	Yes

Maine Disability Insurance

Maryland

State Resources
Comptroller of MD | Dept. of Labor, Licensing & Regulation

Maryland Minimum Wage - Minimum Wage
Maryland State Income Tax

Maryland Unemployment Insurance

Maximum 2025 Taxable Earnings (Unchanged from 2024)	$8,500
Employee 2025 Deduction	None
Employer 2024 Tax Rates	0.30 - 7.50%
Standard 2024 New Employer Rate	2.60%
Voluntary Contribution Permitted	No

Massachusetts

State Resources
Dept. of Revenue | Labor and Workforce Development

Massachusetts Minimum Wage - Minimum Wage
Massachusetts State Income Tax

Massachusetts Unemployment Insurance

Maximum 2025 Taxable Earnings (Unchanged from 2024)	$15,000
Employee 2025 Deduction	None
Employer 2025 Tax Rates (Plus 0.67% solvency assessment, 0.056% workforce training fund, and a COVID-19 Recovery Assessment equal to 25.30% of Employer's UI Experience rate)	0.83 - 12.65%
Standard 2025 New Employer Rate (Plus 0.67% solvency assessment, 0.056% workforce training fund surcharge, a COVID-19 Recovery Assessment equal to 25.30% of Employer's UI Experience Rate)	2.13%
Employer Medical Assistance Contribution 2025 Rates (0.12% fourth year of liability; 0.24% fifth year of liability; and 0.34% sixth year or later of liability)	0.12 - 0.34%
Voluntary Contribution Permitted	Yes
Workforce Training Fund 2025 Rate	0.56%

Massachusetts Disability Insurance

Paid Family Leave Insurance - Employee 2025 Family Deduction (Wage Base -$176,100)	0.18% of employee's wages
Paid Family Leave Insurance - Maximum Employee Family 2025 Deduction	$316.98
Paid Family Leave Insurance - Employee 2025 Medical Deduction (Wage Base -$176,100)	0.28% of employee's wages
Paid Family Leave Insurance - Maximum Employee Medical 2025 Deduction	$493.08

Michigan

State Resources
Dept. of Treasury | Unemployment Insurance Agency

Michigan Minimum Wage - Minimum Wage
Michigan State Income Tax

Michigan Unemployment Insurance

Maximum 2025 Taxable Earnings (Decreased from $9,500 in 2024)	$9,000 Standard Wage Base
Maximum 2025 Taxable Earnings (Unchanged from 2024)	$9,500 Wage Base for Delinquent Employers
Employee 2024 Deduction	None
Employer 2024 Tax Rates (Plus 1.16% obligation assessment rate)	0.06 - 10.3%
Standard 2024 New Employer Rate (Plus 1.16% obligation assessment rate)	2.70%
Voluntary Contribution Permitted	Yes

Minnesota

State Resources
Dept. of Employment and Economic Development | Dept. of Revenue

Minnesota Minimum Wage - Minimum Wage
Minnesota State Income Tax

Minnesota Unemployment Insurance

Maximum 2025 Taxable Earnings (Increased from $42,000 in 2024)	$43,000
Employee 2025 Deduction	None
Employer 2025 Tax Rates (Includes 0.40% base rate)	0.40 - 9.3%
Standard 2025 New Employer Rate (Plus 0.40% base rate)	Industry Average
Voluntary Contribution Permitted	Yes

Mississippi

State Resources
Dept. of Employment Security | Dept. of Revenue

Mississippi Minimum Wage - Minimum Wage
Mississippi State Income Tax

Mississippi Unemployment Insurance

Maximum 2025 Taxable Earnings (Unchanged from 2024)	$14,000
Employee 2025 Deduction	None
Employer 2025 Tax Rates (Includes 0.2% workforce investment and training contribution rate)	0.2 - 5.6%
Standard 2025 New Employer Rate (New employers pay 1.2% in 1st year, 1.3% in 2nd year and 1.4% in 3rd year; includes 0.2% workforce investment and training contribution rate)	1.2 - 1.4%
Voluntary Contribution Permitted	No

Missouri

State Resources
Dept of Labor | Dept. of Revenue

Missouri Minimum Wage - Minimum Wage
Missouri State Income Tax

Missouri Unemployment Insurance

Maximum 2025 Taxable Earnings (Decreased from $10,000 in 2024)	$9,500
Employee 2025 Deduction	None
Employer 2025 Tax Rates	0.0 - 8.1%
Standard 2025 New Employer Rate	2.376%
Voluntary Contribution Permitted	No

Montana

State Resources
Dept of Labor & Industry | Dept. of Revenue

Montana Minimum Wage - Annual Sales exceed $110,000
Montana Minimum Wage - Annual Sales are $110,000 or less
Montana State Income Tax

Montana Unemployment Insurance

Maximum 2025 Taxable Earnings (Increased from $43,000 in 2024)	$45,100
Employee 2025 Deduction	None
Employer 2025 Tax Rates (Plus 0.13% or 0.18% administrative fund tax)	0.13 - 6.12%
Standard 2025 New Employer Rate (plus 0.18% administrative fund tax)	1.18 - 2.18%
Voluntary Contribution Permitted	No

Nebraska

State Resources
Dept of Labor | Dept. of Revenue

Nebraska Minimum Wage - Minimum Wage
Nebraska State Income Tax

Nebraska Unemployment Insurance

Maximum 2025 Taxable Earnings Category 1-19	$9,000
Maximum 2025 Taxable Earnings Category 20	$24,000
Employee 2025 Deduction	None
Employer 2025 Tax Rates	0.0 - 5.4%
Standard 2025 New Employer Rate	1.25%
Voluntary Contribution Permitted	Yes

Nevada

State Resources
Dept. of Taxation | Employment Security Division

Nevada Minimum Wage - Minimum Wage
Nevada State Income Tax

Nevada Unemployment Insurance

Maximum 2025 Taxable Earnings (Increased from 40,600 in 2024)	$41,800
Employee 2025 Deduction	None
Employer 2025 Tax Rates (Includes 0.05% Career Enhancement Program fee)	0.30 - 5.4%
Standard 2025 New Employer Rate (Includes 0.05% Career Enhancement Program fee)	3.00%
Voluntary Contribution Permitted	No

New Hampshire

State Resources
Dept. of Revenue Administration | Employment Security

New Hampshire Minimum Wage - Minimum Wage
New Hampshire State Income Tax

New Hampshire Unemployment Insurance

Maximum 2025 Taxable Earnings (Unchanged from 2024)	$14,000
Employee 2025 Deduction	None
Employer 1Q2025 Tax Rates (Includes variable administrative contribution assessment, up to 0.4%, fund balance reduction, inverse rate surcharge and emergency power surcharge, which are determined quarterly)	0.1 - 7.5%
Standard New Employer Tax Rate Eff 1Q2025 (Includes variable administrative contribution assessment, up to 0.4%, fund balance reduction, inverse rate surcharge and emergency power surcharge, which are determined quarterly)	1.70%
Voluntary Contribution Permitted	No

New Jersey

State Resources
Dept. of Labor and Workforce Development | Division of Taxation

New Jersey Minimum Wage - Minimum Wage

New Jersey State Income Tax

New Jersey Unemployment Insurance

Maximum 2025 Taxable Earnings (Increased from $42,300 in 2024)	$43,300
Employee 2025 Deduction (0.3825%-UI + 0.0425%-Workforce Dev/Supplemental Workforce)	0.425%
Maximum 2025 Employee Deduction	$184.02
Employer FY2025 Tax Rates (Includes Workforce Dev/Supplemental Workforce)	0.60- 7.4%
Standard FY2025 New Employer Rate (2.9825%-UI + 0.1175%-Workforce Dev/Supplemental Workforce)	3.10%
Voluntary Contribution Permitted	Yes

New Jersey Disability Insurance

Maximum 2025 Taxable Earnings Employee (Increased from $161,400 in 2024)	$165,400
Maximum 2025 Taxable Earnings Employer (Increased from $42,300 in 2024)	$43,300
Employee 2025 Deduction	0.23%
Maximum 2025 Employee Deduction	$380.42
Employer FY2025 Tax Rates	0.1 - 0.75%
Standard FY2025 New Employer Rate	0.50%
Family Leave Insurance - Employee 2025 Deduction	0.33%
Family Leave Insurance - Maximum Employee 2025 Deduction (Wage Base $165,400)	$545.82

New Mexico

State Resources
Dept. of Workforce Solutions | Taxation & Revenue Department

New Mexico Minimum Wage - Minimum Wage
New Mexico State Income Tax

New Mexico Unemployment Insurance

Maximum 2025 Taxable Earnings (Increased from $31,700 in 2024)	$33,200
Employee 2025 Deduction	None
Employer 2025 Tax Rates	0.33 - 6.4%
Standard 2025 New Employer Rate	1.00% or Industry Average, whichever is higher
Voluntary Contribution Permitted	No
Workers Compensation Fee	Employee Assessment - $2.00 per calendar quarter Employer Assessment - $2.30 for each covered employee, per calendar quarter

New York

State Resources
Dept of Labor | Dept. of Taxation and Finance

New York Minimum Wage - Minimum Wage
New York State Income Tax

New York Unemployment Insurance

Maximum 2025 Taxable Earnings (Increased from $12,500 in 2024)	$12,800
Employee 2025 Deduction	None
Employer 2024 Tax Rates (Includes 0.075% Re-employment Service Fund rate)	2.1 - 9.9%
Standard 2024 New Employer Rate (Includes 0.075% Re-employment Service Fund rate)	4.10%
Voluntary Contribution Permitted	Yes

New York Disability Insurance

North Carolina

State Resources
Dept. of Revenue | Division of Employment Security

North Carolina Minimum Wage - Minimum Wage
North Carolina State Income Tax

North Carolina Unemployment Insurance

Maximum 2025 Taxable Earnings (Increased from $31,400 in 2024)	$32,600
Employee 2025 Deduction	None
Employer 2025 Tax Rates	0.06 - 5.76%
Standard 2025 New Employer Rate	1.00%
Voluntary Contribution Permitted	Yes

North Dakota

State Resources
Job Service | State Tax Commissioner

North Dakota Minimum Wage - Minimum Wage
North Dakota State Income Tax

North Dakota Unemployment Insurance

Maximum 2025 Taxable Earnings (Increased from $43,800 in 2024)	$45,100
Employee 2025 Deduction	None
Employer 2025 Tax Rates	0.08 - 9.69%
Standard 2025 New Employer Rate	1.03%
Voluntary Contribution Permitted	Yes

Ohio

State Resources
Dept. of Job and Family Services | Dept. of Taxation

Ohio Minimum Wage - Annual Sales exceed $394,000

Ohio Minimum Wage - Annual Sales are $394,000 or less

Ohio State Income Tax

Ohio Unemployment Insurance

Maximum 2025 Taxable Earnings (Unchanged from 2024)	$9,000
Employee 2025 Deduction	None
Employer 2025 Tax Rates	0.4 - 10.10%
Standard 2025 New Employer Rate	2.70%
Voluntary Contribution Permitted	Yes

Oklahoma

State Resources
Employment Security Commission | Tax Commission

Oklahoma Minimum Wage - Employers with 10 or more full-time employees at any one location or employers with annual gross sales over $100,000 irrespective of number of full-time employees

Oklahoma Minimum Wage - All other employers
Oklahoma State Income Tax

Oklahoma Unemployment Insurance

Maximum 2025 Taxable Earnings (Increased from $27,000 in 2024)	$28,200
Employee 2025 Deduction	None
Employer 2025 Tax Rates	0.3 - 9.2%
Standard 2025 New Employer Rate	1.50%
Voluntary Contribution Permitted	No

Oregon

State Resources
Dept. of Revenue | Employment Dept.

Oregon Minimum Wage - Minimum Wage
Oregon State Income Tax

Oregon Unemployment Insurance

Maximum 2025 Taxable Earnings (Increased from $52,800 in 2024)	$54,300
Employee 2025 Deduction	None
Employer 2025 Tax Rates (Includes special payroll tax offset: 0.109% for all quarters)	0.9 - 5.4%
Standard 2025 New Employer Rate	2.40%
Voluntary Contribution Permitted	No
Workers' 2025 Benefit Fund Assessment Rates	2.0 cents per hour worked (Employer - 1.0 cents per hour, Employee - 1.0 cents per hour)

Oregon Disability Insurance

Pennsylvania

State Resources
Dept. of Labor & Industry | Dept. of Revenue

Pennsylvania Minimum Wage - Minimum Wage

Pennsylvania State Income Tax

Pennsylvania Unemployment Insurance

Maximum 2025 Taxable Earnings (Unchanged from 2024)	$10,000
Employee Deduction (Wages paid x 0.07%)	Unlimited
Employer 2025 Tax Rates (Includes 9.2% surcharge, 0.00% interest tax factor and 0.60% additional contribution tax)	1.419 - 10.3734%
Standard 2025 New Employer Rate (Includes 9.2% surcharge)	3.82%
Voluntary Contribution Permitted	Yes

Puerto Rico

State Resources
Dept. of Labor & Human Resources | Dept. of Revenue

Puerto Rico Minimum Wage - Minimum Wage

Puerto Rico State Income Tax

Puerto Rico Unemployment Insurance

Maximum 2025 Taxable Earnings (Unchanged from 2024)	$7,000
Employee 2025 Deduction	None
Employer 2025 Tax Rates (Plus variable-rate special assessment)	2.0 - 5.4%
Standard 2025 New Employer Rate(Plus 1.0% special assessment)	3.10%
Voluntary Contribution Permitted	No

Puerto Rico Disability Insurance

Rhode Island

State Resources
Dept. of Labor and Training | Division of Taxation

Rhode Island Minimum Wage - Minimum Wage

Rhode Island State Income Tax

Rhode Island Unemployment Insurance

Maximum 2025 Taxable Earnings (Increased from $29,200 in 2024)	$29,800 Tier I Employers
Maximum 2025 Taxable Earnings (Increased from $30,700 in 2024)	$31,300 Tier II Employers
Employee 2025 Deduction	None
Employer 2025 Tax Rates	1.1 - 9.7%
Standard 2025 New Employer Rate (Includes 0.21% Job Development Assessment)	1.21%
Voluntary Contribution Permitted	Yes

Rhode Island Disability Insurance

Maximum 2025 Taxable Earnings (Increased from $87,00 in 2024)	$89,200
Employee 2025 Tax Rate (Increased 0.10% from 2024)	1.30%
Employer Contribution	None

South Carolina

State Resources
Dept. of Employment and Workforce | Dept. of Revenue

South Carolina Minimum Wage - Minimum Wage

South Carolina State Income Tax

South Carolina Unemployment Insurance

Maximum 2025 Taxable Earnings (Unchanged from 2024)	$14,000
Employee 2025 Deduction	None
Employer 2025 Tax Rates (Includes 0.0% solvency surcharge and 0.06% contingency assessment)	0.06 - 5.46%
Standard 2025 New Employer Rate (Includes 0.0% solvency surcharge and 0.06% contingency assessment)	0.35%
Voluntary Contribution Permitted	No

South Dakota

State Resources
Dept. of Labor & Regulation

South Dakota Minimum Wage - Minimum Wage

South Dakota State Income Tax

South Dakota Unemployment Insurance

Maximum 2025 Taxable Earnings (Unchanged from 2024)	$15,000
Employee 2025 Deduction	None
Employer 2025 Tax Rates (plus 0.55% investment fee)	0.0 - 9.5%
Standard 2025 New Employer Rate (plus 0.55% investment fee)	1.2% - 1st year; 1.0% - 2nd & 3rd years
Voluntary Contribution Permitted	Yes

Tennessee

State Resources
Dept. of Labor and Workforce Development

Tennessee Minimum Wage - Minimum Wage

Tennessee State Income Tax

Tennessee Unemployment Insurance

Maximum 2025 Taxable Earnings (Unchanged from 2024)	$7,000
Employee 2025 Deduction	None
Employer 2025 Tax Rates	0.01 - 10.0%
Standard FY2025 New Employer Rate	2.70%
Voluntary Contribution Permitted	No

Texas

State Resources
Workforce Commission

Texas Minimum Wage - Minimum Wage

Texas State Income Tax

Texas Unemployment Insurance

Maximum 2025 Taxable Earnings (Unchanged from 2024)	$9,000
Employee 2025 Deduction	None
Employer 2024 Tax Rates (Plus Replenishment Tax Rate 0.15%)	0.25 - 6.25%
Standard 2024 New Employer Rate	2.7% or NAICS Industry Average, whichever is higher
Voluntary Contribution Permitted	Yes

Utah

State Resources
Dept. of Workforce Services | State Tax Commission

Utah Minimum Wage - Minimum Wage

Utah State Income Tax

Utah Unemployment Insurance

Maximum 2025 Taxable Earnings (Increased from $47,000 in 2024)	$48,900
Employee 2025 Deduction	None
Employer 2025 Tax Rates (Includes 0.002% social cost factor and 1.10% reserve factor)	0.2 - 7.2%
Standard 2024 New Employer Rate	Industry Average
Voluntary Contribution Permitted	No

Vermont

State Resources
Dept. of Labor | Dept. of Taxes

Vermont Minimum Wage - Minimum Wage
Vermont State Income Tax

Vermont Unemployment Insurance

Maximum 2025 Taxable Earnings (Increased from $14,300 in 2024)	$14,800
Employee 2025 Deduction	None
Employer FY2025 Tax Rates	0.4 - 5.4%
Standard FY2025 New Employer Rate	1.00%
Voluntary Contribution Permitted	No

Virgin Islands

State Resources
Bureau of Internal Revenue | Dept. of Labor

Virgin Islands Minimum Wage - Minimum Wage
Virgin Islands State Income Tax

Virgin Islands Unemployment Insurance

Maximum 2025 Taxable Earnings (Increased from $31,000 in 2024)	$31,000
Employee 2025 Deduction	None
Employer 2025 Tax Rates	2.46 - 5.4%
Standard 2025 New Employer Rate	4.06%
Voluntary Contribution Permitted	No

Virginia

State Resources
Dept. of Taxation | Employment Commission

Virginia Minimum Wage - Minimum Wage

Virginia State Income Tax

Virginia Unemployment Insurance

Maximum 2025 Taxable Earnings (Unchanged from 2024)	$8,000
Employee 2025 Deduction	None
Employer 2025 Tax Rates (Includes 0.0% fund building charge and 0.00% pool cost charge)	0.10 - 6.20%
Standard 2025 New Employer Rate (Includes 0.0% fund building charge and 0.00% pool cost charge)	2.50%
Voluntary Contribution Permitted	No

Washington

State Resources
Employment Security Dept.

Washington Minimum Wage - Minimum Wage

Washington State Income Tax

Washington Unemployment Insurance

Maximum 2025 Taxable Earnings (Increased from $68,500 in 2024)	$72,800
Employee 2025 Deduction	None
Employer 2024 Tax Rates (Plus 0.03% employment administrative fund and social cost surtaxes)	0.0 - 5.4%
Standard 2025 New Employer Rate	Industry Average
Voluntary Contribution Permitted	Yes
Workers Compensation	Employers and employees each pay half of the Stay At Work rate, the Medical Aid Fund rate and the Supplemental Pension Fund (SPF) rate. For 2025, the SPF rate is $0.1758 per hour ($0.0879 per hour, employee rate & $0.0879 per hour, employer rate).

Washington Disability Insurance

Paid Family Leave Insurance - Employee 2025 Family Deduction (Wage Base -$176,100)	0.443624% of employee's wages
Paid Family Leave Insurance - Maximum Employee Family 2025 Deduction	$781.22
Paid Family Leave Insurance - Employee 2025 Medical Deduction (Wage Base -$176,100)	0.214360% of employee's wages
Paid Family Leave Insurance - Maximum Employee Medical 2025 Deduction	$377.49

West Virginia

State Resources
Dept. of Revenue | Workforce West Virginia

West Virginia Minimum Wage - Minimum Wage

West Virginia State Income Tax

West Virginia Unemployment Insurance

Maximum 2025 Taxable Earnings (Decreased from $9,521 in 2024)	$9,500
Employee 2025 Deduction	None
Employer 2025 Tax Rates	1.5 - 8.5%
Standard 2025 New Employer Rate	2.70%
Voluntary Contribution Permitted	Yes

Wyoming

State Resources
Dept. of Workforce Services

Wyoming Minimum Wage - Minimum Wage

Wyoming State Income Tax

Wyoming Unemployment Insurance

Maximum 2025 Taxable Earnings (Increase from $30,900 in 2024)	$32,400
Employee 2025 Deduction	None
Employer 2025 Tax Rates (Includes 0.13% INEFF/NC adjustment factor and 0.09% Employment Support Fund factor)	0.18 - 8.72%
Standard 2025 New Employer Rates (Includes 0.13% INEFF/NC adjustment factor and 0.09% Employment Support Fund factor)	1.22 - 8.72%
Voluntary Contribution Permitted	No

Effective	7/24/2009
Minimum Wage	$7.25
Minimum Cash Wage (Tipped Employee)	$2.13
Maximum Tip Credit	$5.12
Youth Minimum Wage	$4.25

Maximum Taxable Earnings	No Limit
Employee / Employer Tax Rate (Unchanged from 2024)	1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)	0.90%

Maximum Taxable Earnings	$7,000
Percent of Taxable Wages	6.00%
Maximum Credit	5.40%
Normal Net Tax	0.60%

Flat Rate Withholding Method (Unchanged from 2024)	22%
Pay over $1 Million (Unchanged from 2024)	37%

Self-Only Contribution Limit (Employee / Employer)(Increased from $4,150 in 2024)	$4,300
Family Contribution Limit (Employee / Employer)(Increased from $8,300 in 2024)	$8,550
Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2024)	$1,000

Maximum Taxable Earnings (Increased from $168,600 in 2024)	$176,100
Employee / Employer Tax Rate (Unchanged from 2024)	6.20%

Contribution Limit - 401(k) & 403(b) plans (Increased from $23,000 in 2024)	$23,500
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Unchanged from $7,500 in 2024)	$7,500

Wage Withholding	State Withholding
Supplemental Wage / Bonus Rate	5.00%

Employer 2025 Tax Rates	1.0 - 5.4%
Standard 2025 New Employer Rate	1.00%
Voluntary Contribution Permitted	No
Maximum 2025 Taxable Earnings (Increased from $49,700 in 2024)	$51,700
Employee 2025 Deduction (Unchanged in 2024)	0.50%

Wage Withholding	% of AZ Gross Taxable Wages
Supplemental Wage / Bonus Rate	No Provision

Maximum 2025 Taxable Earnings	Unlimited
Employee 2025 Deduction (Increased from 1.10% in 2024)	1.20%
Maximum 2025 Employee Deduction	Unlimited
Employer Contribution	None

Maximum 2025 Taxable Earnings (Unchanged from 2024)	$27,200
Employee 2025 Deduction	None
Employer 2025 Tax Rates (plus support rate and solvency surcharge)	0.64 - 8.68%
Standard 2025 New Employer Rate (includes support rate and solvency surcharge)	3.05%
Voluntary Contribution Permitted	Yes

Paid Family Leave Insurance - Employee 2025 Deduction (Wage Base -$176,100)	0.45% of employee's wages
Paid Family Leave Insurance - Maximum Employee 2025 Deduction	$792.45

Wage Withholding (Net of exemption and credit table)	Wage %
Supplemental Wage / Bonus Rate	No Provision

Maximum 2025 Taxable Earnings (Increased from $25,000 in 2024)	$26,100
Employee 2025 Deduction	None
Employer 2025 Tax Rates (Includes 1.0% fund solvency surtax)	1.1 - 8.9%
Standard 2025 New Employer Rate	2.20%
Voluntary Contribution Permitted	No

Paid Family Leave Insurance - Employee 2025 Deduction (Wage Base -$176,100)	0.50% of employee's wages
Paid Family Leave Insurance - Maximum Employee 2025 Deduction	$880.50

Maximum 2025 Taxable Earnings (Increased from $10,500 in 2024)	$12,500
Employee 2025 Deduction	None
Employer 2024 Tax Rates (Includes 0.2% supplemental assessment rate)	0.3 - 6.5%
Standard 2024 New Employer Rate	1.20%
Voluntary Contribution Permitted	No

Paid Family Leave Insurance - Employee 2025 Deduction (Wage Base -$176,100)	0.45% of employee's wages
Paid Family Leave Insurance - (MLI 0.2%, FLI 0.4%, PLI 0.16%) Maximum Employee 2025 Deduction	$704.40

Maximum 2025 Taxable Earnings (increase from $59,100 in 2024)	$62,000
Employee 2025 Deduction	None
Employer 2025 Tax Rates (plus 0.01% E&T surcharge)	0.0 - 5.60%
Standard 2025 New Employer Rate	2.40%
Voluntary Contribution Permitted	No

Maximum 2025 Weekly Taxable Earnings (Increased from $1,374.78 in 2024)	$1,441.72
Employee 2025 Weekly Deduction (0.50% of wages, up to a maximum weekly deduction of $7.21 in 2025)	0.50% of wages, up to a maximum weekly deduction of $7.21
Employer Contribution	Difference between cost and employee contribution

Maximum 2025 Taxable Earnings (Increased from $38,200 in 2024)	$39,500
Employee 2025 Deduction	None
Employer 2025 Tax Rates	0.0 - 7.0%
Standard 2025 New Employer Rate	1.00%
Voluntary Contribution Permitted	No

Wage Withholding	State Withholding
Supplemental Wage / Bonus Rate 5% for $1,083,150 annual or less, 9.0% for over $1,083,150 annual	5% or 9%

Employee Deduction (Up to $0.60 per week)	0.50%
Employer Contribution	Difference between benefit cost and employee contribution
Family Leave Insurance	0.388% of employee's wages, up to annual maximum of $354.53

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Minimum Wage and Tax Facts

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Alabama

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Colorado

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Connecticut

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Delaware

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Georgia

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Illinois Minimum Wage - Minimum Wage

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