Trade wages and unemployment tax, state by state

1. 1

   Alaska. Alaska Department of Labor and Workforce Development (DOLWD) 2026 rates for new employers by industry: 1.00% for every industry, construction included. Workers also pay 0.50%, withheld from their wages (not an employer cost).

2. 2

   Arkansas. Arkansas Division of Reemployment, 2026 tax rates table: new employer 2.0% on a $7,000 base. DOL’s table shows 1.80%, so the state figure is used. The same table lists a 0.2% stabilization rate on its own line and does not say whether the 2.0% includes it.

3. 3

   Colorado. Colorado Department of Labor and Employment 2026 introductory rate: 1.53% beginning rate (DOL’s figure) plus a 0.17% support rate and a 1.35% solvency surcharge, for 3.05% combined. This site uses the combined rate. Non-construction, general construction and the construction trades all pay 3.05%; heavy construction pays 6.285% combined (4.28% beginning).

4. 4

   Delaware. Delaware DOL 2026 merit rate table: new employer 1.0%, new construction 1.0%.

5. 5

   District of Columbia. D.C. Department of Employment Services: “All new employers, including construction companies, are assigned the same standard rate”: the higher of the average rate of all employers or 2.7%.

6. 6

   Georgia. Georgia Department of Labor: new employers are assigned a total rate of 2.70%, which includes the 0.06% Administrative Assessment; DOL’s table shows the 2.64% base rate, so this site uses the total.

7. 7

   Idaho. Idaho Department of Labor: “All new employers except cost-reimbursement employers, begin with the same standard unemployment insurance tax rate for at least the first six calendar quarters.” The 2026 standard rate is 1.000% (0.97% UI plus 0.03% workforce development).

8. 8

   Illinois. Illinois Department of Employment Security (IDES; EA-50, 11/2025): 2026 entry rate 3.350%, which includes the 0.550% Fund Building Rate; DOL’s table shows 2.80%, so the state figure is used. Only NAICS 56 (administrative support and waste management) pays more (3.450%); IDES lists no higher construction rate for 2026.

9. 9

   Indiana. Indiana Department of Workforce Development: most new employers pay 2.5% for their first four calendar years; construction employers pay “the lesser of 4.0 or the average rate for all construction companies”, listed as 2.5%.

10. 10

    Iowa. Iowa Workforce Development, 2026 (Table D): construction employers 5.400% (Rank 9); non-construction 1.000% (Rank 4, minimum 1.000%).

11. 11

    Kansas. Kansas Legislative Research Department (August 25, 2026): new employers with fewer than 24 months of payroll experience pay 1.75%; new construction employers pay 5.55% of the taxable wage base. The Kansas Department of Labor’s own site could not be read on October 28, 2026.

12. 12

    Kentucky. Kentucky OUI Employer Guide 2026: new construction employers pay the highest rate on the schedule in effect until they have 12 consecutive quarters. 2026 uses Schedule A, whose top rate is 9.00% (Tax Rate Schedules page, updated August 3, 2026). Others: at least 2.7%.

13. 13

    Louisiana. No single new-employer rate: each new employer pays the average rate for its industry. Louisiana Workforce Commission (LWC): new employers pay the average rate for their NAICS industrial classification until eligible for experience rating (24 months, up to 45). No 2026 industry table is published; the 2026 rate table tops out at 6.20%.

14. 14

    Maine. Maine Department of Labor, 2026 rate array: the new-employer rate is 2.23% (DOL’s figure) plus the 0.14% Competitive Skills Scholarship Fund and 0.17% Unemployment Program Administrative Fund assessments, for a combined rate of 2.54%. This site uses the combined rate. Maine’s 2026 UC-1 instructions give the administrative assessment as 0.16%.

15. 15

    Maryland. Maryland Labor (Table A, 2026): new-employer rates “may range from 1.0% to 2.6%”. Out-of-state (foreign) construction contractors pay the Maryland construction-industry average, but not less than the new-employer rate.

16. 16

    Massachusetts. Construction employers (NAICS 23): 6.08% (Massachusetts Department of Unemployment Assistance (DUA), 2026 contribution rates). New-employer rates apply for the first 3 calendar years and carry no COVID-19 recovery assessment.

17. 17

    Michigan. Michigan Unemployment Insurance Agency, Tax Rate Summary for 2026: “New Employer Rate 2.7% Construction Rate 5.0%.” New construction employers pay the construction rate; all other new employers pay 2.7%.

18. 18

    Minnesota. No single new-employer rate: each new employer pays the average rate for its industry. Unemployment Insurance Minnesota (UIMN) 2026 new-employer rates (construction is set by 5-digit NAICS): Electrical Contractors 2.06%; Plumbing, Heating, and Air-Conditioning Contractors 2.38%. Every employer also pays the 0.40% base tax rate, and a 14.00% additional assessment is charged on the tax.

19. 19

    Mississippi. Mississippi Department of Employment Security: new employers pay “1.0% the first year of liability, 1.1% the second year of liability and 1.2% the third”. DOL July 2026 shows 1.00%.

20. 20

    Missouri. Missouri Division of Employment Security (DES) 2026 new-employer rates by industry: construction (NAICS 23) 2.376%, the same as all others; nonprofits 1.00%. Rates include contribution rate adjustments.

21. 21

    Montana. No single new-employer rate: each new employer pays the average rate for its industry. Montana Unemployment Insurance Division 2026 rate explanation: Construction 2.00%, plus the 0.18% Administrative Fund Tax. Applies until the employer has 3 full federal fiscal years of experience.

22. 22

    Nebraska. Construction employers: 5.40% (Nebraska DOL, 2026 combined tax rates). Category 20 employers pay on a $24,000 wage base instead of $9,000.

23. 23

    New Hampshire. Rate year runs July 1 to June 30 (DOL footnote 8). NH law (RSA 282-A:82) subtracts 0.5, 1 or 1.5 points from every employer’s rate in quarters when the trust fund is at or above $250, $350 or $400 million, so the rate billed in a 2026 quarter can be lower than 2.7%; New Hampshire Employment Security’s quarterly figure could not be read.

24. 24

    New Jersey. Rate year runs July 1 to June 30. NJDOL, fiscal year 2027 (from July 1, 2026): new-employer UI 2.6825% plus 0.1175% workforce development/supplemental workforce funds = 2.8%. Disability insurance (0.5% employer) is separate and not included.

25. 25

    New Mexico. No single new-employer rate: each new employer pays the average rate for its industry. New Mexico Department of Workforce Solutions 2026 new-employer industry rates (greater of the industry average or 1%): 23 Construction 1.21%.

26. 26

    New York. NYS DOL 2026 rate table: the new-employer rate is 4.025% (the 3.4% normal rate plus the subsidiary rate), plus the 0.075% Re-employment Service Fund, 4.1% in all. This site uses the 4.025% UI rate; the fund is billed on top.

27. 27

    North Dakota. Job Service ND, 2026 rate schedules: non-construction new employers pay 1.00% with a positive balance or 6.07% with a negative balance. Construction employers: 9.67%.

28. 28

    Ohio. ODJFS (published 2026-03-13): the 2026 new-employer rate is 2.85%; DOL’s table shows 2.70%, so the state figure is used. Construction employers: 5.85%. For 2026 and 2027, rates include a 0.15% Technology and Customer Service Fee on wages up to $9,000.

29. 29

    Pennsylvania. Construction employers: 10.5924% (PA L&I, calendar year 2026, newly liable construction employers). The general 3.8220% and the construction rate both include the 9.2% surcharge; the 0.60% Additional Contributions tax does not apply to newly liable employers.

30. 30

    Rhode Island. Rhode Island Department of Labor and Training: “The new employer rate will be 1.21 percent for calendar year 2026. This includes the 0.21 percent Job Development Assessment.” DOL’s table shows the 1.00% employment security part, so this site uses the total.

31. 31

    South Carolina. South Carolina Department of Employment and Workforce, 2026 tax rate table: new employers (rate class 30) pay a total effective rate of 1.060%: the 1.000% base rate (DOL’s figure) plus the 0.060% Departmental Administrative Contingency Assessment. There is no solvency surcharge for 2026. This site uses the total.

32. 32

    South Dakota. South Dakota Department of Labor and Regulation: non-construction 1.20% in year 1, then 1.00% in years 2–3; construction 6.00% in year 1, then 3.00% in years 2–3 (the lower year 2–3 rates require a positive account balance). Both pay an extra 0.55% investment fee. The rate table is undated; the same page gives the 2026 wage base.

33. 33

    Tennessee. Rate year runs July 1 to June 30. Tennessee’s unemployment tax page says new employers' premium rates follow the reserve ratio of their 2-digit NAICS industry; no readable Tennessee page states the 2026–27 rate or a construction figure. DOL’s July 2026 summary lists 2.70%.

34. 34

    Texas. TWC: “For 2026, the entry-level rate is 2.70% for all groups with no exceptions.” TWC sets each industry group’s entry rate at the higher of the group’s calculated average or 2.70%.

35. 35

    Utah. No single new-employer rate: each new employer pays the average rate for its industry. Utah Department of Workforce Services: new employers get their industry’s two-year average benefit ratio, with an overall rate of at least 1.1% (Utah Code 35A-4-303). No 2026 industry table is published. New out-of-state contractors pay the 7.1% maximum.

36. 36

    Vermont. Rate year runs July 1 to June 30; 1% from July 1, 2026. Out-of-state (foreign) construction corporations pay their industry’s average: NAICS 236 1.9%, 237 4.0%, 238 (specialty trades) 2.7% (Vermont Department of Labor; table not dated).

37. 37

    Virginia. Any applicable add-ons are charged on top of the new-employer rate; check your rate notice (DOL Comparison 2023, Table 2-12).

38. 38

    Washington. No single new-employer rate: each new employer pays the average rate for its industry. Washington Employment Security Department: “For 2026, you will pay 115% of the average rate for all businesses in your industry”. Minimum 1%. No 2026 industry table is published.

39. 39

    West Virginia. WV Code §21A-5-5(d) (2026 SB 1053) cuts every employer’s rate by 7% from July 1, 2026, so the statutory 2.7% becomes about 2.51% (DOL shows 2.50%); January–June 2026 was 2.7%. Out-of-state (foreign) construction businesses pay 7.5% by statute plus a 1% surtax (§21A-5-10(b)). WorkForce WV’s Employer Handbook (Rev. 02.25, which predates the cut) gives 8.5%.

40. 40

    Wisconsin. DWD 2026 (Schedule D): new employers with payroll under $500,000 pay 3.05% total (2.50% basic, DOL’s figure, plus 0.55% solvency); this site uses this total. At $500,000 or more: 3.25%. New construction employers pay less in 2026: 2.50% under $500,000, 2.70% at or above.

41. 41

    Wyoming. No single new-employer rate: each new employer pays the average rate for its industry. Wyoming Department of Workforce Services: new employers (under 3 years) get a base rate calculated for their industry, plus four additional rate factors. No 2026 industry table is published.

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