Monday Map: Unemployment Insurance Tax Rates December 19, 2011 Nick Kasprak Nick Kasprak Today’s map shows the lowest and highest marginal unemployment insurance tax rate in each state. These are taxes levied on a portion of a worker’s wages, paid (in most cases) by employers (though the actual economic incidence is on both employer and employee.) The wage base varies greatly from state to state; the lowest is $7,000 (in AK, CA, and FL) and the highest is $37,300 (in WA.) For more on UI taxes, read our latest background paper, “Unemployment Insurance Taxes: Options for Program Design and Insolvent Trust Funds” by Joseph Henchman. Click on the map to enlarge it. View previous Monday maps here. Stay informed on the tax policies impacting you. Subscribe to get insights from our trusted experts delivered straight to your inbox. Subscribe Share Tweet Share Email Topics Center for Federal Tax Policy Center for State Tax Policy Data Individual and Consumption Taxes Unemployment Insurance (UI) Taxes