US Taxes: States and Territories

Tax and Garnishment Tables – Notice 2025-05

Version
Notice 2025-05
Release Date
03/15/2025

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

Delaware includes a 0.2% operations and technology supplemental tax which has been added to the state unemployment default tax rate of 1.00% for an overall total rate of 1.20%. The taxable wage base remains at $12,500.00 for 2025. GPTCI-60981

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

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

Maine has increased the state unemployment default tax rate from 2.32% to 2.41% in 2025. GPTCI-60196

https://www.maine.gov/unemployment/docs/2025/RateArray.pdf