State UI Tax: A Quick Look at Wage Base Changes for 2026

Wage bases for 2026 are rolling out. You can ensure you’re accurately withholding for state unemployment insurance (UI) tax. Here’s the latest info.While most states with changes have increased their wage bases for UI tax purposes, four states — Iowa, Louisiana, Missouri and Oklahoma — have decreased their wage bases, in comparison with this time last year.Note: In the following list, the 2025 amounts are in parentheses. Also, states with changes are bolded.State by State