Iowa announced that the Unemployment Insurance Wage Base has decreased from $39,500 in 2025 to $20,400 in 2026. GPTCI-76382 Kansas announced that the Unemployment Insurance Wage Base has increased from $14,000 in 2025 to $15,100 in 2026. GPTCI-76382 https://www.dol.ks.gov/employers/employer-services New Jersey announced that the Unemployment Insurance Wage Base has increased from $43,300 in 2025 to $44,800 in 2026. GPTCI-76382 https://www.nj.gov/labor/ea/employer-services/rate-info/ New Jersey announced that the Unemployment Insurance Wage Base has increased from $43,300 in 2025 to $44,800 in 2026. GPTCI-76382 https://www.nj.gov/labor/ea/employer-services/rate-info/ New Jersey announced that the Workforce Development Tax Wage Base has increased from $43,300 in 2025 to $44,800 in 2026. GPTCI-76382 https://www.nj.gov/labor/ea/employer-services/rate-info/ New Jersey announced that the Disability Insurance Wage Base has increased from $43,300 in 2025 to $44,800 in 2026. Currently, the tax rate is 0.00%. GPTCI-76382 https://www.nj.gov/labor/ea/employer-services/rate-info/ New Jersey - Employer Voluntary/Private Plan Disability Insurance Tax Wage Base Change [Effective January 1, 2026]New Jersey announced that the Disability Insurance Wage Base for Voluntary/Private Plans has increased from $43,300 in 2025 to $44,800 in 2026. Currently, the tax rate is 0.00%. GPTCI-76382 https://www.nj.gov/labor/ea/employer-services/rate-info/ New Jersey announced that the Disability Insurance Tax Wage Base has increased from $165,400 in 2025 to $171,100 in 2026. GPTCI-76382 https://www.nj.gov/labor/ea/employer-services/rate-info/ New Jersey announced that the Paid Family Leave Tax Wage Base has increased from $165,400 in 2025 to $171,100 in 2026. GPTCI-76382 https://www.nj.gov/labor/ea/employer-services/rate-info/ New Jersey - Employee Voluntary/Private Plan Paid Family Leave Tax Wage Base Change [Effective January 1, 2026]New Jersey announced that the Paid Family Leave Tax Wage Base for voluntary/private plans have increased from $165,400 in 2025 to $171,100 in 2026. GPTCI-76382 https://www.nj.gov/labor/ea/employer-services/rate-info/ New York announced that the Unemployment Insurance Wage Base has increased from $12,800 in 2025 to $13,000 in 2026. GPTCI-76382 | |||||||||||||||||||||||||||||||||||||||||||||
The Colorado Paid Family Leave Total Rate has decreased from .0090 (0.90%) to .0088 (0.88%) for both the standard state plan as well as the private/voluntary plan, effective 01/01/2026. Colorado allows that the employer may withhold 50% of the tax from the employee. Current functionality is that DTE sets up the default rate for the employee to pay the 50% of the total rate of .0090 so the employee portion is .0045 (.45%). The employer rate would also be .0045 (.45%) by default. GPTCI-67586 | |||||||||||||||||||||||||||||||||||||||||||||
Minnesota is establishing a Family and Medical Leave Insurance Fund effective 1/1/2026. Employers are to pay the total contribution rate of 0.88% of qualifying wages, with the contributions allocated among the different leave types as follows:
Employers may share the cost up to 50% of the contributions with employees and may collect the employee portion of premiums via wage deductions. Alternatively, employers may choose to pay the employee’s contribution (or a larger share than 50%). Employers will need to set the employee rates at the legal entity and the sum of Employer and Employee Medical and Paid Family Leave should total 0.88%. See the chart below with the default distributions.
Note: Small employers with 30 or fewer employees, whose average employee wage is less than 150% of the statewide average weekly wage, may qualify for a reduced premium rate. If eligible, the minimum employer contribution will be 0.22%, while the maximum employee contribution will remain at 0.44%. GPTCI-8320
|