{
  "_readme": "Labor-burden tax data (Phase 3). Federal blocks from IRS; SUTA table is the NEW-EMPLOYER rate + taxable wage base for all 50 states + DC, each with its own agency source. construction_rate_pct is set only where the state assigns construction new employers a different rate (module prefers it). null rate = the state assigns industry-average rates with no single published figure (LA, MN, UT, WA, WY) or the figure could not be sourced — the module renders 'not tabulated' and tells the user to enter their own; NEVER fill these with a guess. Rates are the headline employer-side rate; small state surcharges/assessments and employee-side shares live in the note, not the number. Researched 2026-09-11; refresh each January.",
  "fica": {
    "ss_rate_pct": {
      "value": 6.2,
      "source": "IRS Topic No. 751",
      "source_url": "https://www.irs.gov/taxtopics/tc751",
      "as_of": "2026"
    },
    "medicare_rate_pct": {
      "value": 1.45,
      "source": "IRS Topic No. 751",
      "source_url": "https://www.irs.gov/taxtopics/tc751",
      "as_of": "2026"
    },
    "ss_wage_base": {
      "value": 184500,
      "source": "IRS Topic No. 751 (SSA 2026 wage base)",
      "source_url": "https://www.irs.gov/taxtopics/tc751",
      "as_of": "2026"
    }
  },
  "futa": {
    "net_rate_pct": {
      "value": 0.6,
      "source": "IRS Topic No. 759 (6.0% less 5.4% credit)",
      "source_url": "https://www.irs.gov/taxtopics/tc759",
      "as_of": "2026"
    },
    "wage_base": {
      "value": 7000,
      "source": "IRS Topic No. 759",
      "source_url": "https://www.irs.gov/taxtopics/tc759",
      "as_of": "2026"
    },
    "credit_reduction": {
      "states": [
        "CA"
      ],
      "as_of": "2025",
      "source": "DOL final FUTA credit reductions for 2025 (CA 1.2% reduction; effective FUTA 1.8%)",
      "source_url": "https://www.federalregister.gov/documents/2026/01/12/2026-00342/notice-of-the-federal-unemployment-tax-act-futa-credit-reductions-applicable-for-2025"
    }
  },
  "suta": {
    "as_of": "2026",
    "states": {
      "AL": {
        "name": "Alabama",
        "new_employer_rate_pct": 2.7,
        "construction_rate_pct": null,
        "wage_base": 8000,
        "source": "Alabama Department of Workforce",
        "source_url": "https://workforce.alabama.gov/faqs/what-is-the-new-account-rate/",
        "as_of": "2026",
        "note": ""
      },
      "AK": {
        "name": "Alaska",
        "new_employer_rate_pct": 1.0,
        "construction_rate_pct": null,
        "wage_base": 54200,
        "source": "Alaska Department of Labor and Workforce Development",
        "source_url": "https://live.laborstats.alaska.gov/sites/default/files/2025-12/Tax%20rates%20for%20new%20employers.pdf",
        "as_of": "2026",
        "note": "Employer rate; the 0.50% employee share is withheld separately."
      },
      "AZ": {
        "name": "Arizona",
        "new_employer_rate_pct": 2.0,
        "construction_rate_pct": null,
        "wage_base": 8000,
        "source": "Arizona Department of Economic Security",
        "source_url": "https://des.az.gov/services/employment/unemployment-employer/employment-taxes-calculating-unemployment-taxes",
        "as_of": "2026",
        "note": ""
      },
      "AR": {
        "name": "Arkansas",
        "new_employer_rate_pct": 2.0,
        "construction_rate_pct": null,
        "wage_base": 7000,
        "source": "Arkansas Division of Workforce Services",
        "source_url": "https://dws.arkansas.gov/workforce-services/unemployment/employer-ui-information/employer-ui-contributions/",
        "as_of": "2025",
        "note": "2.0% = 1.9% + 0.1% administrative assessment for FY2025 (verified on the official DWS page; the stabilization tax was replaced by the admin assessment)."
      },
      "CA": {
        "name": "California",
        "new_employer_rate_pct": 3.4,
        "construction_rate_pct": null,
        "wage_base": 7000,
        "source": "California Employment Development Department",
        "source_url": "https://edd.ca.gov/en/payroll_taxes/tax-rated-employers/",
        "as_of": "2026",
        "note": ""
      },
      "CO": {
        "name": "Colorado",
        "new_employer_rate_pct": 3.05,
        "construction_rate_pct": null,
        "wage_base": 30600,
        "source": "Colorado Department of Labor and Employment",
        "source_url": "https://cdle.colorado.gov/employers/unemployment-insurance-premiums/introductory-rates",
        "as_of": "2026",
        "note": "2026 introductory rates verified on the official CDLE table: non-construction, GENERAL construction and trades all 3.05%; heavy construction 6.285%. (Wayback capture 2025-12-30 of the source page.)"
      },
      "CT": {
        "name": "Connecticut",
        "new_employer_rate_pct": 1.9,
        "construction_rate_pct": null,
        "wage_base": 27000,
        "source": "Connecticut Department of Labor",
        "source_url": "https://portal.ct.gov/dol/divisions/unemployment-insurance-tax/information-on-unemployment-tax-rate-for-calendar-year-2026",
        "as_of": "2026",
        "note": ""
      },
      "DE": {
        "name": "Delaware",
        "new_employer_rate_pct": 1.0,
        "construction_rate_pct": null,
        "wage_base": 14500,
        "source": "Delaware Department of Labor",
        "source_url": "https://labor.delaware.gov/divisions/unemployment-insurance/employer-services/",
        "as_of": "2026",
        "note": "0.2% operations & technology assessment billed separately."
      },
      "DC": {
        "name": "District of Columbia",
        "new_employer_rate_pct": 2.7,
        "construction_rate_pct": null,
        "wage_base": 9000,
        "source": "DC Department of Employment Services",
        "source_url": "https://does.dc.gov/service/employer-tax-information-unemployment-insurance",
        "as_of": "2026",
        "note": "Plus 0.2% administrative assessment."
      },
      "FL": {
        "name": "Florida",
        "new_employer_rate_pct": 2.7,
        "construction_rate_pct": null,
        "wage_base": 7000,
        "source": "Florida Department of Revenue",
        "source_url": "https://floridarevenue.com/taxes/taxesfees/Pages/reemployment.aspx",
        "as_of": "2026",
        "note": ""
      },
      "GA": {
        "name": "Georgia",
        "new_employer_rate_pct": 2.7,
        "construction_rate_pct": null,
        "wage_base": 9500,
        "source": "Georgia Department of Labor",
        "source_url": "https://dol.georgia.gov/employer-tax-rates",
        "as_of": "2026",
        "note": "2.64% base rate set by O.C.G.A. § 34-8-151(d) (through Dec 31, 2026; statute verified) + 0.06% administrative assessment = 2.7%."
      },
      "HI": {
        "name": "Hawaii",
        "new_employer_rate_pct": 2.4,
        "construction_rate_pct": null,
        "wage_base": 64500,
        "source": "Hawaii Department of Labor and Industrial Relations",
        "source_url": "https://labor.hawaii.gov/ui/tax-rate-schedule-and-weekly-benefit-amount/",
        "as_of": "2026",
        "note": "Schedule C for 2026; small E&T assessment applies additionally."
      },
      "ID": {
        "name": "Idaho",
        "new_employer_rate_pct": 1.0,
        "construction_rate_pct": null,
        "wage_base": 58300,
        "source": "Idaho Department of Labor",
        "source_url": "https://www.labor.idaho.gov/businesses/unemployment-tax-rates/",
        "as_of": "2026",
        "note": ""
      },
      "IL": {
        "name": "Illinois",
        "new_employer_rate_pct": 3.35,
        "construction_rate_pct": null,
        "wage_base": 14250,
        "source": "Illinois Department of Employment Security (EA-50, 2026)",
        "source_url": "https://ides.illinois.gov/content/dam/soi/en/web/ides/ides_forms_and_publications/EA-50_2026.pdf",
        "as_of": "2026",
        "note": "Includes 0.550% fund building; construction pays the standard entry rate in 2026."
      },
      "IN": {
        "name": "Indiana",
        "new_employer_rate_pct": 2.5,
        "construction_rate_pct": null,
        "wage_base": 9500,
        "source": "Indiana Department of Workforce Development",
        "source_url": "https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/rate-computation/new-employer-premium-rate",
        "as_of": "2026",
        "note": ""
      },
      "IA": {
        "name": "Iowa",
        "new_employer_rate_pct": 1.0,
        "construction_rate_pct": 5.4,
        "wage_base": 20400,
        "source": "Iowa Workforce Development",
        "source_url": "https://workforce.iowa.gov/employers/unemployment-insurance/ui-tax-and-audit/unemployment-insurance-taxes",
        "as_of": "2026",
        "note": "Table D 2026; construction new employers pay rank 9."
      },
      "KS": {
        "name": "Kansas",
        "new_employer_rate_pct": 1.75,
        "construction_rate_pct": 5.55,
        "wage_base": 15100,
        "source": "Kansas Legislative Research Department / KDOL",
        "source_url": "https://klrd.gov/2026/08/25/kansas-unemployment-insurance-trust-fund/",
        "as_of": "2026",
        "note": ""
      },
      "KY": {
        "name": "Kentucky",
        "new_employer_rate_pct": 2.7,
        "construction_rate_pct": 9.0,
        "wage_base": 12000,
        "source": "Kentucky Office of Unemployment Insurance",
        "source_url": "https://ui.ky.gov/",
        "as_of": "2026",
        "note": "Schedule A for 2026."
      },
      "LA": {
        "name": "Louisiana",
        "new_employer_rate_pct": null,
        "construction_rate_pct": null,
        "wage_base": 7000,
        "source": "Louisiana Workforce Commission",
        "source_url": "https://www.laworks.net/unemploymentinsurance/ui_lainsurancetaxrates.asp",
        "as_of": "2026",
        "note": "Louisiana assigns new employers their industry's average rate (min 1.0%, max 6.2% in 2026) — no single published figure; use the rate on your LWC notice."
      },
      "ME": {
        "name": "Maine",
        "new_employer_rate_pct": 2.54,
        "construction_rate_pct": null,
        "wage_base": 12000,
        "source": "Maine Department of Labor, Bureau of Unemployment Compensation",
        "source_url": "https://www.maine.gov/unemployment/docs/2026/employers/uitaxrates2026.pdf",
        "as_of": "2026",
        "note": "2.23% UI + 0.14% CSSF + 0.17% UPAF."
      },
      "MD": {
        "name": "Maryland",
        "new_employer_rate_pct": 2.6,
        "construction_rate_pct": null,
        "wage_base": 8500,
        "source": "Maryland Division of Unemployment Insurance",
        "source_url": "https://labor.maryland.gov/unemployment-insurance/employer-agent/tax-rate.shtml",
        "as_of": "2026",
        "note": "Out-of-state-headquartered construction employers get the MD construction-industry average instead."
      },
      "MA": {
        "name": "Massachusetts",
        "new_employer_rate_pct": 2.42,
        "construction_rate_pct": 6.08,
        "wage_base": 15000,
        "source": "Massachusetts Department of Unemployment Assistance",
        "source_url": "https://www.mass.gov/service-details/learn-about-unemployment-insurance-ui-contributions",
        "as_of": "2026",
        "note": "Verified on mass.gov (2026): new employers 2.42%, new construction industry employers 6.08%. Plus 0.056% workforce training fund assessment."
      },
      "MI": {
        "name": "Michigan",
        "new_employer_rate_pct": 2.7,
        "construction_rate_pct": 5.0,
        "wage_base": 9000,
        "source": "Michigan Unemployment Insurance Agency (LEO)",
        "source_url": "https://www.michigan.gov/leo/bureaus-agencies/uia/employers/frequently-asked-questions-for-employers/for-employers/tax-rates-and-liability",
        "as_of": "2026",
        "note": "Construction new employers get the average construction contractor rate."
      },
      "MN": {
        "name": "Minnesota",
        "new_employer_rate_pct": null,
        "construction_rate_pct": null,
        "wage_base": 44000,
        "source": "Minnesota Unemployment Insurance (DEED)",
        "source_url": "https://www.uimn.org/employers/wages-taxes/tax-rates/new-employer-rates.jsp",
        "as_of": "2026",
        "note": "Minnesota assigns new employers their industry's average rate + 0.4% base tax (min 1.0%, max 8.9% in 2026); construction is a high-experience-rating industry, typically at or near the max — use the rate on your DEED notice."
      },
      "MS": {
        "name": "Mississippi",
        "new_employer_rate_pct": 1.0,
        "construction_rate_pct": null,
        "wage_base": 14000,
        "source": "Mississippi Department of Employment Security",
        "source_url": "https://mdes.ms.gov/employer-faqs/",
        "as_of": "2026",
        "note": "1.0% year 1, 1.1% year 2, 1.2% year 3."
      },
      "MO": {
        "name": "Missouri",
        "new_employer_rate_pct": 2.376,
        "construction_rate_pct": null,
        "wage_base": 9000,
        "source": "Missouri Department of Labor and Industrial Relations",
        "source_url": "https://labor.mo.gov/des/employers/tax-rates",
        "as_of": "2026",
        "note": ""
      },
      "MT": {
        "name": "Montana",
        "new_employer_rate_pct": 1.0,
        "construction_rate_pct": 2.0,
        "wage_base": 47300,
        "source": "Montana Department of Labor & Industry, UI Division",
        "source_url": "https://uid.dli.mt.gov/_docs/contributions-bureau/rate-insert.pdf",
        "as_of": "2026",
        "note": "Industry-average new-employer rates (construction 2.00% per the latest published insert) plus 0.18% Administrative Fund Tax."
      },
      "NE": {
        "name": "Nebraska",
        "new_employer_rate_pct": 1.25,
        "construction_rate_pct": 5.4,
        "wage_base": 9000,
        "construction_wage_base": 24000,
        "source": "Nebraska Department of Labor",
        "source_url": "https://dol.nebraska.gov/webdocs/Resources/Items/2026%20UI%20guide%20to%20understanding.pdf",
        "as_of": "2026",
        "note": "New construction employers are category 20: 5.40% on a $24,000 wage base."
      },
      "NV": {
        "name": "Nevada",
        "new_employer_rate_pct": 2.95,
        "construction_rate_pct": null,
        "wage_base": 43700,
        "source": "Nevada DETR",
        "source_url": "https://detr.nv.gov/Page/UI_Information_for_Employers",
        "as_of": "2026",
        "note": "Verified on the official DETR page: 2.95% for 14–17 quarters; 2026 wage base $43,700. Plus 0.05% Career Enhancement Program tax."
      },
      "NH": {
        "name": "New Hampshire",
        "new_employer_rate_pct": 2.7,
        "construction_rate_pct": null,
        "wage_base": 14000,
        "source": "New Hampshire Employment Security",
        "source_url": "https://www.nhes.nh.gov/employers/employer-claims-taxes",
        "as_of": "2026",
        "note": "Quarterly trust-fund-triggered reductions can lower the effective rate."
      },
      "NJ": {
        "name": "New Jersey",
        "new_employer_rate_pct": 2.6825,
        "construction_rate_pct": null,
        "wage_base": 44800,
        "source": "NJ Department of Labor & Workforce Development",
        "source_url": "https://www.nj.gov/labor/ea/employer-services/rate-info/",
        "as_of": "2026",
        "note": "Employer side only (rate year Jul 2025–Jun 2026); employee UI/WF/TDI/FLI contributions are separate."
      },
      "NM": {
        "name": "New Mexico",
        "new_employer_rate_pct": 1.0,
        "construction_rate_pct": null,
        "wage_base": 34800,
        "source": "New Mexico Department of Workforce Solutions",
        "source_url": "https://www.dws.nm.gov/Portals/0/DM/UI/Employer_Rate_Flyer03082016.pdf",
        "as_of": "2026",
        "note": "New employers pay the GREATER of 1.0% or their industry's average rate — construction typically starts above 1.0%; check your DWS notice."
      },
      "NY": {
        "name": "New York",
        "new_employer_rate_pct": 4.1,
        "construction_rate_pct": null,
        "wage_base": 17600,
        "source": "New York State Department of Labor",
        "source_url": "https://dol.ny.gov/unemployment-insurance-rate-information",
        "as_of": "2026",
        "note": "3.4% normal + 0.625% subsidiary + 0.075% Re-employment Service Fund."
      },
      "NC": {
        "name": "North Carolina",
        "new_employer_rate_pct": 1.0,
        "construction_rate_pct": null,
        "wage_base": 34200,
        "source": "North Carolina Division of Employment Security",
        "source_url": "https://www.des.nc.gov/employers/tax-rate-information",
        "as_of": "2026",
        "note": ""
      },
      "ND": {
        "name": "North Dakota",
        "new_employer_rate_pct": 1.0,
        "construction_rate_pct": 9.67,
        "wage_base": 46600,
        "source": "Job Service North Dakota",
        "source_url": "https://www.jobsnd.com/unemployment-business-tax/learn-about-taxes",
        "as_of": "2026",
        "note": "All new construction employers pay 9.67% in 2026."
      },
      "OH": {
        "name": "Ohio",
        "new_employer_rate_pct": 2.7,
        "construction_rate_pct": 5.7,
        "wage_base": 9000,
        "source": "Ohio Department of Job & Family Services (2026 rate table)",
        "source_url": "https://dam.assets.ohio.gov/image/upload/jfs.ohio.gov/ouio/uctax/2026RateDetails.pdf",
        "as_of": "2026",
        "note": "Plus 0.15% Technology & Customer Service Fee in 2026–27."
      },
      "OK": {
        "name": "Oklahoma",
        "new_employer_rate_pct": 1.5,
        "construction_rate_pct": null,
        "wage_base": 25000,
        "source": "Oklahoma Employment Security Commission",
        "source_url": "https://oklahoma.gov/content/dam/ok/en/oesc/images/misc/Employer-Improtant-Numbers-2026.pdf",
        "as_of": "2026",
        "note": ""
      },
      "OR": {
        "name": "Oregon",
        "new_employer_rate_pct": 2.4,
        "construction_rate_pct": null,
        "wage_base": 56700,
        "source": "Oregon Employment Department",
        "source_url": "https://www.oregon.gov/employ/businesses/pages/current-tax-rate.aspx",
        "as_of": "2026",
        "note": "Schedule 3 for 2026."
      },
      "PA": {
        "name": "Pennsylvania",
        "new_employer_rate_pct": 3.822,
        "construction_rate_pct": 10.5924,
        "wage_base": 10000,
        "source": "Pennsylvania Department of Labor & Industry",
        "source_url": "https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax/yearly-tax-highlights",
        "as_of": "2026",
        "note": "Employer side only; 0.07% employee UC withholding is separate."
      },
      "RI": {
        "name": "Rhode Island",
        "new_employer_rate_pct": 1.21,
        "construction_rate_pct": null,
        "wage_base": 30800,
        "source": "Rhode Island Department of Labor & Training",
        "source_url": "https://dlt.ri.gov/press-releases/2026-tax-rates-unemployment-insurance-and-temporary-disability-insurance",
        "as_of": "2026",
        "note": "Includes 0.21% Job Development Assessment; employee TDI is worker-paid."
      },
      "SC": {
        "name": "South Carolina",
        "new_employer_rate_pct": 1.0,
        "construction_rate_pct": null,
        "wage_base": 14000,
        "source": "South Carolina Department of Employment and Workforce",
        "source_url": "https://dew.sc.gov/news/2025-11/2026-tax-rate-cuts-press-release",
        "as_of": "2026",
        "note": ""
      },
      "SD": {
        "name": "South Dakota",
        "new_employer_rate_pct": 1.2,
        "construction_rate_pct": 6.0,
        "wage_base": 15000,
        "source": "South Dakota Department of Labor & Regulation",
        "source_url": "https://dlr.sd.gov/ra/businesses/default.aspx",
        "as_of": "2026",
        "note": "Plus 0.55% investment fee in year one."
      },
      "TN": {
        "name": "Tennessee",
        "new_employer_rate_pct": 2.7,
        "construction_rate_pct": null,
        "wage_base": 7000,
        "source": "Tennessee Department of Labor & Workforce Development",
        "source_url": "https://www.tn.gov/workforce/employers/tax-and-insurance-redirect/unemployment-insurance-tax/ui-tax-rates.html",
        "as_of": "2026",
        "note": "Premium Rate Table 6 for 2026."
      },
      "TX": {
        "name": "Texas",
        "new_employer_rate_pct": 2.7,
        "construction_rate_pct": null,
        "wage_base": 9000,
        "source": "Texas Workforce Commission",
        "source_url": "https://www.twc.texas.gov/programs/unemployment-tax/new-texas-employer-information",
        "as_of": "2026",
        "note": "Greater of 2.7% or the NAICS industry average; 2.7% for all groups in 2026."
      },
      "UT": {
        "name": "Utah",
        "new_employer_rate_pct": null,
        "construction_rate_pct": null,
        "wage_base": 50700,
        "source": "Utah Department of Workforce Services",
        "source_url": "https://jobs.utah.gov/ui/employer/public/Questions/TaxRates.aspx",
        "as_of": "2026",
        "note": "Utah assigns new employers their industry's average rate (2026 range 0.1%–7.1%; construction averages higher; new out-of-state contractors get the 7.1% maximum) — use the rate on your DWS notice."
      },
      "VT": {
        "name": "Vermont",
        "new_employer_rate_pct": 1.0,
        "construction_rate_pct": null,
        "wage_base": 15400,
        "source": "Vermont Department of Labor",
        "source_url": "https://labor.vermont.gov/press-release/vermont-department-labor-announces-unemployment-insurance-taxable-wage-base-2026",
        "as_of": "2026",
        "note": "Rate year runs Jul–Jun."
      },
      "VA": {
        "name": "Virginia",
        "new_employer_rate_pct": 2.5,
        "construction_rate_pct": null,
        "wage_base": 8000,
        "source": "Virginia Employment Commission",
        "source_url": "https://www.vec.virginia.gov/employers",
        "as_of": "2026",
        "note": "Plus 0.2% Fund Building Charge and 0.03% Pool Cost Charge."
      },
      "WA": {
        "name": "Washington",
        "new_employer_rate_pct": null,
        "construction_rate_pct": null,
        "wage_base": 78200,
        "source": "Washington Employment Security Department",
        "source_url": "https://esd.wa.gov/employer-requirements/unemployment-taxes/how-we-determine-tax-rates/taxable-wage-base",
        "as_of": "2026",
        "note": "Washington assigns new employers 115% of their industry's average rate (min 1.0%, capped ~6.03% for 2026); construction starts higher — use the rate on your ESD notice."
      },
      "WV": {
        "name": "West Virginia",
        "new_employer_rate_pct": 2.7,
        "construction_rate_pct": null,
        "wage_base": 9500,
        "source": "West Virginia Code §§ 21A-5-10 (rate) and 21A-1A-28 (wage base)",
        "source_url": "https://code.wvlegislature.gov/21A-5-10/",
        "as_of": "2026",
        "note": "Verified in the WV Code via Wayback captures of the official legislature site (live site unreachable from this network): new employers 2.7% (§ 21A-5-10), wage base $9,500 (§ 21A-1A-28). Foreign construction entities in their first 36 months pay an additional 1% surtax (§ 21A-5-10(b)); in-state construction start-ups pay 2.7%."
      },
      "WI": {
        "name": "Wisconsin",
        "new_employer_rate_pct": 3.05,
        "construction_rate_pct": 2.5,
        "wage_base": 14000,
        "source": "Wisconsin Department of Workforce Development",
        "source_url": "https://dwd.wisconsin.gov/ui/employers/taxrates.htm",
        "as_of": "2026",
        "note": "Verified on the official DWD Schedule D table (2026, payroll under $500k): non-construction new employers 3.05%, construction new employers 2.50% — currently below the standard rate. $500k+ payroll: 3.25% / 2.70%."
      },
      "WY": {
        "name": "Wyoming",
        "new_employer_rate_pct": null,
        "construction_rate_pct": null,
        "wage_base": 33800,
        "source": "Wyoming Department of Workforce Services",
        "source_url": "https://dws.wyo.gov/dws-division/unemployment-insurance/wyui/unemployment-taxable-wage-base/",
        "as_of": "2026",
        "note": "Wyoming assigns new employers an industry-specific base rate plus adjustment factors (no published table; construction among the highest; unregistered employers default to the 8.5% maximum) — use the rate on your DWS notice."
      }
    }
  }
}