US Taxes: States and Territories

Tax and Garnishment Tables – Notice 2025-04

Version
Notice 2025-04
Release Date
02/20/2025

New Mexico - Employer State Unemployment Tax Wage Base Change [Effective January 1, 2025]

New Mexico has increased the state unemployment wage base from $31,700.00 to $33,200.00 in 2025. ( GPTCI-59801)

Massachusetts - Employer State Unemployment Tax Rate Change [Effective January 1, 2025]

Massachusetts has increased the state unemployment default tax rate from 1.87% to 2.13%. The taxable wage base remains at $15,000.00 for 2025. ( GPTCI-58298)

https://www.mass.gov/info-details/learn-about-ui-contribution-rates?_gl=1*1uf3ixt*_ga*MjExNDQ2MDI2My4xNzMyMzA2MTk0*_ga_MCLPEGW7WM*MTczNzU3MDkzNC4xLjEuMTczNzU3MTMzOC4wLjAuMA

Delaware - Employer State Unemployment Tax Rate Change [Effective January 1, 2025]

Delaware has decreased the state unemployment default tax rate from 1.2% to 1.00%. The taxable wage base remains at $12,500.00 for 2025. ( GPTCI-58298)

https://laborfiles.delaware.gov/main/dui/Delaware_2025_Tax_Schedules_(HB 433).pdf

Maryland State Income Tax Withholding Changes [Effective January 1, 2025]

Maryland has updated the Employer Withholding Guide which is effective January 1, 2025. The Standard Deduction minimum and maximum amounts have increased while the standard deduction percentage rate remains the same. The minimum is increased from $1,800 to $1,850. The maximum is increased from $2,700 to $2,800. The exemption amount is unchanged at $3,200. The withholding tables remain the same as does the supplemental and pension rates. GPTCI-59033

https://www.marylandtaxes.gov/forms/Tax_Publications/Tax_Facts/Withholding_Tax_Facts/Withholding-Tax-Facts-2025.pdf

Oregon – State Income Tax Withholding Change [Effective January 1, 2025]

The Standard Deductions, Exemptions, Federal Withholding Credit, Federal Phase Out, and Withholding Tables have changed. The Supplemental Rate remains unchanged. Periodic Pension Payments follow the regular withholding changes. GPTCI-58555

Wyoming Workers Compensation Corporate Officer Average Wage [Effective January 1, 2025]

Wyoming announced an increase in the 2025 Wyoming Worker’s Compensation Tax Statewide Average Wage for Corporate Officers with a Quarterly Wage Average of $14,768.01, effective 01/01/2025. GPTCI-58239

https://dws.wyo.gov/dws-division/workers-compensation/employers/forms-and-resources/