Employer rules for your states and headcount
Pick the states where you have employees and enter how many people you employ in total. You’ll see every state and federal rule we track for those states, each with its status, next deadline and agency. Where our data gives a program an employee threshold, the list puts it in one of two groups: at or below your headcount, or above it.
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194 rules and programs for 50 states, the District of Columbia and federal law. 16 programs have an employee threshold in our data.
Programs with an employee threshold
16 programs. A program’s threshold is the smallest employer size it names in our data. That’s either the smallest size given a registration deadline or the size below which employers are exempt.
- Employee threshold
- 1 employee, the smallest employer size with a registration deadline
- Next deadline
- Dec 31, 2026: Annual deadline for employers newly notified by CalSavers in 2026 (based on 2025 DE 9C filings) to register (1+ employees)
- None on file for
Who it covers and how it counts
Private employers with one or more California employees (counted as the average reported on the four quarterly California Employment Development Department (EDD) Form DE 9C filings for the prior year) that don’t sponsor a tax-qualified retirement plan. Exempt: employers with a qualified plan (401(k), 403(b), Simplified Employee Pension (SEP), SIMPLE individual retirement account (IRA), defined benefit, or an auto-enroll payroll IRA), owner-only businesses, and government organizations. CalSavers’ FAQ also lists religious and tribal organizations as exempt, but says they must still complete the exemption form by the December 31 deadline. Eligible employees are 18 or older and receive a W-2 with California wages.
- Employee threshold
- 5 employees, the smallest employer size with a registration deadline
- Next deadline
- None on file
Who it covers and how it counts
Colorado employers with 5 or more employees that have been in business at least 2 years and don’t offer a tax-qualified retirement plan. A business with 5+ employees but less than 2 years old doesn’t have to join until it reaches 2 years in business. Employers with 2 to 4 employees are exempt but may join voluntarily. The program sends each covered employer a notice with an Access Code and a registration deadline.
- Employee threshold
- 5 employees, the smallest employer size with a registration deadline
- Next deadline
- None on file
Who it covers and how it counts
Employers (for-profit or nonprofit) that had 5 or more employees in Connecticut on October 1 of the prior year, at least 5 of whom were paid $5,000 or more in taxable wages that year, that existed for all of the current and prior calendar years, and that don’t offer a qualified retirement plan. Covered employees are 19 or older and have worked for the employer at least 120 days. Since July 1, 2026, people who receive state-funded personal care attendant services also count as employers for their attendants.
- Employee threshold
- 5 employees, the smallest employer size with a registration deadline
- Next deadline
- None on file
Who it covers and how it counts
Delaware employers that employ, and during the previous calendar year employed, at least 5 covered employees (W-2 employees age 18 or older with Delaware wages, full- or part-time), that were in business in Delaware for at least 6 months of the preceding calendar year (in business since July 1 of the prior year), and that don’t maintain a 401(a), 401(k), 403(b), Simplified Employee Pension (SEP) or SIMPLE individual retirement account (IRA) plan. Government employers are excluded.
- Employee threshold
- 10 employees. Employers with fewer are exempt.
- Small-employer terms
- Fewer than 25 employees
- Next deadline
- Dec 1, 2026: Deadline to tell the Division of Paid Leave and all employees about any change in the employer and employee contribution split that will start January 1, 2027 (10+ employees)
- Jan 30, 2027: Employers with an approved private plan, including grandfathered and self-insured plans, file their first annual private plan administration summary, covering 2026
- None on file for
Who it covers and how it counts
Employers with 10 or more employees in Delaware during the previous 12 months. The count includes employees who have worked for the employer at least 12 months and 1,250 hours in the past year, or are reasonably expected to, and employees on contribution waivers are left out. Employees are people who primarily report to a worksite in Delaware. The federal government and businesses that close entirely for 30 or more days in a row each year are exempt. A business that uses a professional employer organization (PEO) is treated as the employer.
Employers with 10 to 24 employees must provide parental leave only, at 0.32% of wages, and may deduct up to half (0.16%) from workers. Employers with 9 or fewer employees are exempt; they may opt in to any type of coverage but must stay in for at least 3 years. Coverage levels are checked each quarter, and an employer that drops below 25 keeps full coverage until it has stayed below 25 for 4 quarters in a row.
- Employee threshold
- 5 employees, the smallest employer size with a registration deadline
- Next deadline
- None on file
Who it covers and how it counts
Private-sector employers, for-profit or nonprofit, that employed at least 5 employees in Illinois during every quarter of the previous calendar year, have been in business at least 2 years, and do not offer or contribute to a qualified retirement plan. Government employers are excluded. The program notifies covered employers by letter or email with an Access Code. Smaller or newer businesses may join voluntarily.
- Employee threshold
- 5 employees, the smallest employer size with a registration deadline
- Next deadline
- Jun 30, 2027: Registration deadline for employers newly notified in 2027 (5+ employees)
- None on file for
Who it covers and how it counts
Maine employers (for-profit or nonprofit) with 5 or more W-2 employees, counting part-time workers, that have been in business at least two years and haven’t offered a qualified plan in the current or two prior calendar years. The statute excludes employers not in business during both the current and preceding calendar year. Eligibility is reviewed annually based on the prior year. Covered employees are 18 or older and must be added once they’ve been on payroll 120 days.
- Employee threshold
- 1 employee, the smallest employer size with a registration deadline
- Next deadline
- Dec 31, 2026: Next deadline for newly eligible businesses (1+ employees)
- None on file for
Who it covers and how it counts
Maryland employers (for-profit or nonprofit) that have been in business for at least 2 calendar years (all of the current and preceding calendar year), have at least one employee age 18 or older, and pay employees through a payroll system or service. Excluded: government employers, businesses with no employees or that run payroll manually, and employers that offer, or in the preceding 2 calendar years offered, a 401(k), 403(b), Simplified Employee Pension (SEP), SIMPLE individual retirement account (IRA), defined benefit or similar plan.
- Employee threshold
- 5 employees, the smallest employer size with a registration deadline
- Next deadline
- Dec 31, 2026: Registration deadline for employers with 50–99 employees
- Jun 30, 2027: Registration deadline for employers with 25–49 employees
- Dec 31, 2027: Registration deadline for employers with 10–24 employees
- Jun 30, 2028: Registration deadline for employers with 5–9 employees, the last phase-in wave
- None on file for
Who it covers and how it counts
For-profit and nonprofit employers doing business in Minnesota with 5 or more covered employees that don’t sponsor or contribute to a retirement savings plan, and didn’t in the preceding 12 months. Covered employees exclude workers under 18 (as of December 31 of the prior year), temporary or seasonal hires expected to work 180 days or less, government employees, Railway Labor Act workers, and workers covered by a Taft-Hartley multiemployer pension. Businesses that haven’t operated in Minnesota for at least 12 months and government employers are not covered. An employer that first becomes covered after the phase-in must enroll employees during the 21 days starting January 1 of the following year.
- Employee threshold
- 6 employees, the smallest employer size with a registration deadline
- Next change
- Jan 1, 2027: Eligible savers’ contribution rates rise automatically by 1% of pay, up to the 10% maximum
- None on file for
Who it covers and how it counts
Private employers that employ more than five people (6 or more W-2 employees, family members included) in Nevada and have been in business at least 36 months. Employers that maintained a 401(a)/401(k), 403(a), 403(b), Simplified Employee Pension (SEP) or SIMPLE individual retirement account (IRA) plan at any time in the current or 3 preceding calendar years are not covered. Covered employees are 18 or older, employed at least 120 days, with wages allocable to Nevada. Government employers are excluded, as are employees covered by the Railway Labor Act or by Taft-Hartley multiemployer pension contributions.
- Employee threshold
- 10 employees, the smallest employer size with a registration deadline
- Next deadline
- Dec 1, 2026: Registration deadline for employers with 20 to 24 employees
- Feb 17, 2027: Registration deadline for employers with 10 to 19 employees
- None on file for
Who it covers and how it counts
Private employers, for-profit or nonprofit, that at no time during the previous calendar year employed fewer than 10 employees in New Jersey, have been in business at least two years, and have not offered a qualified retirement plan in the preceding two years. Part-time and full-time employees count the same. Count only workers who get a W-2 and whose wages have New Jersey income tax withheld, not 1099 contractors. Employees are 18 or older and live in New Jersey or work for a New Jersey employer. Workers co-employed through a professional employer organization (PEO) or employee leasing company count as the client company’s. Government employers are excluded. Smaller or newer businesses may join voluntarily. The program notifies covered employers by mail with an Access Code.
- Employee threshold
- 10 employees, the smallest employer size with a registration deadline
- Next deadline
- Nov 18, 2026: Registration deadline for newly eligible employers required to facilitate the program (10+ employees)
- None on file for
Who it covers and how it counts
Employers, for-profit or nonprofit, that employed at least 10 employees in New York State at all times during the previous calendar year, have been in business at least two years, and have not offered a qualified retirement plan, such as a 401(k), 403(b), Simplified Employee Pension (SEP) plan or Savings Incentive Match Plan for Employees (SIMPLE) plan, in the preceding two years. The program counts employees from the wage data employers report to the state, including Form NYS-45. Workers placed through a professional employer organization (PEO) count as the client employer’s, and a plan the PEO offers counts as the client’s plan. Eligible employees are 18 or older and earn wages working in New York State. The program notifies covered employers when it’s time to register.
- Employee threshold
- 1 employee, the smallest employer size with a registration deadline
- Next deadline
- Jul 31, 2027: Annual registration deadline for newly eligible employers: businesses established in Oregon from April 1, 2026 through March 31, 2027 must register or certify an exemption (1+ employees)
- None on file for
Who it covers and how it counts
All Oregon employers (any employing unit with at least one worker in each of 18 weeks of a calendar year, or a quarterly payroll of $1,000 or more) that do not offer a qualified plan such as a 401(k), 403(b), Simplified Employee Pension (SEP), SIMPLE individual retirement account (IRA) or governmental 457(b) plan. Payroll deduction IRAs don’t count as a qualified plan. Employee count comes from the employer’s Oregon Quarterly Tax Report (Form OQ). Eligible employees are 18 or older with a Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN), including part-time and seasonal workers employed more than 60 days in a calendar year.
- Employee threshold
- 5 employees, the smallest employer size with a registration deadline
- Next deadline
- Dec 9, 2026: Registration window closes for new businesses notified in 2026 (5+ employees)
- Oct 15, 2027: Compliance deadline for businesses with 51–99 eligible employees
- Oct 15, 2028: Compliance deadline for businesses with 5–49 eligible employees
- None on file for
Who it covers and how it counts
Rhode Island private employers (for-profit or nonprofit) with 5 or more employees that don’t offer a qualified retirement plan. Headcount is the average number of eligible employees in the previous calendar year as reported to the Department of Labor and Training on Form TX-17. Eligible employees are 18 or older and have worked for the employer at least 120 days. The law sets no minimum years in business. Employees of employers with fewer than 5 employees may elect to participate. Those employers must give employees the program’s information packet and, if an employee elects to participate, facilitate that employee’s participation (120-RICR-00-00-6, § 6.8).
- Employee threshold
- 2 employees, the smallest employer size with a registration deadline
- Next deadline
- None on file
Who it covers and how it counts
Vermont employers (for-profit or nonprofit) with 2 or more employees at any time during a calendar year, counting part-time, seasonal and temporary workers, that don’t offer a qualified retirement plan. The program says employers must have been in business at least 2 years; the statute excludes employers that have only been in business during the current calendar year. Covered employees are 18 or older.
- Employee threshold
- 5 employees, the smallest employer size with a registration deadline
- Next deadline
- None on file
Who it covers and how it counts
For-profit and nonprofit Virginia employers that had 5 or more eligible employees (age 18 or older and receiving wages, full- or part-time) for the period ending December 31 of the prior year, have operated for at least two years, and don’t offer a qualified plan. Temporary or seasonal employees who work 90 days or less a year don’t have to be enrolled. Government employers and state-recognized tribal organizations are exempt.
None for the states you picked.
Threshold above your headcount
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None for the states you picked.
No employee threshold in our data
178 rules and programs. Our data has no employee count for these, so they aren’t sorted. Each program’s row shows who it covers, as its rules describe it.
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Deadline
- Within 7 days of hire or rehire
- Rate now
- $14.00 an hour
- Next change
- Jul 1, 2027: rises to $15.00 an hour
- None on file for
- Deadline
- Within 20 days of hire or rehire
- Rate now
- $15.15 an hour
- Next change
- Jan 1, 2027: rises to $15.65 an hour
- None on file for
- Deadline
- Within 20 days of hire
- Rate now
- $11.00 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of hire
- Next deadline
- Feb 1, 2027: Fourth-quarter 2026 DE 9 and DE 9C wage reports are delinquent if not filed by this date
- None on file for
- Who it covers
Any business with employees in California. You must register with the California Employment Development Department (EDD) within 15 days once you pay more than $100 in wages in a calendar quarter, or $750 in cash wages in a quarter for household employees. State Disability Insurance (SDI) is then withheld from every covered employee’s wages.
- Rate now
- $16.90 an hour
- Next change
- Jan 1, 2027: rises to $17.40 an hour
- None on file for
- Deadline
- Within 20 days of the first day of paid work
- Who it covers
Independent contractors must also be reported to the Employment Development Department within 20 calendar days (form DE 542) when a federal Form 1099 is required for the work, the contractor is an individual, sole proprietor or single-member limited liability company, and you pay $600 or more in a calendar year or sign a contract for that much.
- Small-employer terms
- Fewer than 10 employees
- Next deadline
- Dec 31, 2026: Annual maintenance fees due for employers with approved private plans
- None on file for
- Who it covers
Employers with one or more employees in Colorado: under C.R.S. 8-13.3-503, any employer that has employed at least one person on each working day of 20 or more calendar weeks in the current or prior year, or paid $1,500 or more in wages in any quarter of the prior year. Local governments can decline to participate.
Employers with fewer than 10 employees don’t pay the employer half of the premium; they may deduct up to half from employees’ wages and send in that half (C.R.S. 8-13.3-507(5)). Size counts every employee working anywhere in the United States during 20 or more workweeks of the prior calendar year, not only Colorado staff. The Division recalculates size each year in the first quarter, and if an employer doesn’t report its size the Division may treat it as having 10 or more (7 CCR 1107-1, section 1.5).
- Rate now
- $15.16 an hour
- Next change
- Jan 1, 2027: rises to $15.71 an hour
- None on file for
- Deadline
- Within 20 days of hire
- Who it covers
Service providers must also be reported, since May 2025: independent contractors paid at least the amount set in 26 U.S.C. 6041 (the state form, revised 2026, shows $600 or more), and rideshare or delivery workers using a transportation network company’s digital platform.
- Next deadline
- Dec 31, 2026: Fourth-quarter 2026 contributions and wage report due
- None on file for
- Who it covers
Almost every business with one or more employees working in Connecticut. Not covered: the federal government, railroads, other states’ governments, tribes without an agreement with the Governor, and municipalities unless their unionized employees bargain to join. The State of Connecticut is covered for its non-unionized workforce. School staff in positions that don’t require state certification, at public and nonpublic schools, have been covered since October 1, 2025. Sole proprietors and self-employed people can opt in.
- Rate now
- $16.94 an hour
- Next change
- Jan 1, 2027: rises to $17.48 an hour
- None on file for
- Deadline
- Within 14 days of the first day of paid work (20 days if reporting by mail or fax)
- Who it covers
Independent contractors whose services are valued at $5,000 or more in any 12-month period must also be reported.
- Rate now
- $15.00 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of hire
- Next deadline
- Jan 31, 2027: Paid Family Leave tax due for October through December 2026 wages, filed with the quarterly unemployment insurance wage report
- None on file for
- Who it covers
Employers of any size that must pay DC unemployment insurance tax, for each employee who spends more than half of their work time in DC, or who is based in DC, works there regularly and spends no more than half of their time in any other jurisdiction. The federal government, the DC government and employers DC is not allowed to tax are not covered. Self-employed people may opt in.
- Rate now
- $18.40 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of hire or rehire
- Rate now
- $15.00 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of hire
- Who it covers
Independent contractors paid $600 or more in a calendar year for services in the course of a trade or business must also be reported within 20 days after the earlier of the first payment that requires a federal information return or the date the contract is entered into (Fla. Stat. 409.2576(4)(b)).
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Deadline
- Within 10 days of hire
- Who it covers
Hawaii’s Temporary Disability Insurance (TDI) law requires employers to give eligible employees partial wage replacement insurance coverage for injury or sickness that isn’t work-related, including pregnancy, according to the state’s Disability Compensation Division.
- Next deadline
- None on file
- Who it covers
Any private employer in business in Hawaii with one or more employees, unless it has offered or maintained a 401(a), 401(k), 403(a), 403(b), Simplified Employee Pension (SEP) (408(k)) or SIMPLE individual retirement account (IRA) (408(p)) plan for some or all employees at any time in the preceding two years. Covered employees are Hawaii residents 18 or older whose wages are subject to Hawaii income tax. Government employers are excluded, as are employees covered by the Railway Labor Act or by Taft-Hartley multiemployer pension contributions.
- Rate now
- $16.00 an hour
- Next change
- Jan 1, 2028: rises to $18.00 an hour
- None on file for
- Deadline
- Within 20 days of the first day of work
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of hire
- Rate now
- $15.00 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of the first day of paid work
- Who it covers
Employers that have a 1099 tax form for a contractor must report that independent contractor as a new hire.
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of the first day of paid work (state law says 20 business days)
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Deadline
- Within 15 days of hire or rehire
- Who it covers
Contractors must also be reported, within 15 days of the date both conditions are met: you pay the contractor twice a year or more under one contract or agreement, and a payment exceeds the amount that requires a 1099-MISC tax form.
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of hire (state law says 20 business days)
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of hire
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of hire
- Agency
- Louisiana Works
- Small-employer terms
- Fewer than 15 employees
- Next deadline
- Feb 1, 2027: Fourth-quarter 2026 premiums and contribution report due through the Maine Paid Leave Portal
- None on file for
- Who it covers
Any business that employs people at a location in Maine, of any size, plus the State and Maine counties, cities and towns. The federal government is excluded, and independent contractors are not employees. Self-employed people and tribal governments may elect coverage.
Employers with fewer than 15 employees do not pay an employer share. They may deduct up to half of the premium (0.5% of wages at the 1.0% rate) from each worker and send that half to the state fund (26 M.R.S. section 850-F(5)). Size is based on covered employees under the employer’s Federal Employer Identification Number (FEIN) on the payroll in 20 or more calendar workweeks in the 12 months before September 30. Employers calculate it each October 1 for the next calendar year and report it when they register and during third-quarter wage reporting (12-702 C.M.R. ch. 1, section X.H).
- Rate now
- $15.10 an hour
- Next change
- Jan 1, 2027: rises to $15.70 an hour
- None on file for
- Deadline
- Within 7 days of the date of hire or rehire
- Who it covers
Independent contractors expected to be paid $2,500 or more in a year must also be reported.
- Small-employer terms
- Fewer than 15 employees
- Next deadline
- Nov 15, 2026: Last day to file a Declaration of Intent (DOI) for employers that plan to use a private plan and want to hold 2027 contributions in escrow instead of paying the State Plan
- None on file for
- Who it covers
Every employer with at least one employee whose job is based in Maryland. There is no small-business exemption. An owner who is the business’s only employee, including the owner of an S corporation, isn’t treated as an employer and doesn’t register. Federal employees aren’t covered, and self-employed people will be able to opt in later.
Employers with fewer than 15 employees, counting workers in every state under the same Employer Identification Number (EIN), get the small employer discount: they don’t pay the employer half (0.45% in 2027) and remit only the employee half, which they may withhold from pay or cover themselves. They still register, file every quarterly report and give the required notices. In 2027 size is checked each quarter from that quarter’s report; from 2028 it is the average of the previous four quarters. The total employee headcount field on the quarterly report is optional, but an employer that leaves it blank on any report in a year can’t get the discount the following year.
- Rate now
- $15.00 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of hire or rehire
- Small-employer terms
- Fewer than 25 employees
- Next deadline
- Feb 1, 2027: Quarterly paid family and medical leave (PFML) return and contribution due on MassTaxConnect for October through December 2026
- None on file for
- Who it covers
Every business with at least one Massachusetts employee must register and send Paid Family and Medical Leave (PFML) contributions. W-2 employees (full-time, part-time or seasonal) who are covered by Massachusetts unemployment insurance always count, even if they live in another state. Workers paid on IRS Form 1099-MISC count only when they make up more than half of the workforce, and payments reported on Form 1099-NEC are exempt. Cities, towns and other municipal employers are not covered unless they vote to opt in.
Employers with fewer than 25 covered individuals do not pay the employer share. They send an effective rate of 0.46% of eligible wages, all of which may be withheld from workers, in both 2026 and 2027, and may choose to cover some or all of it. The count is last year’s average number of W-2 employees based in Massachusetts per pay period (full-time, part-time and seasonal), plus 1099-MISC workers only when those workers are more than half of the workforce. Employees based outside Massachusetts don’t count toward the 25, according to the Department of Revenue (DOR) and M.G.L. c. 175M, section 6(d).
- Rate now
- $15.00 an hour
- Next change
- No raise on file
- Deadline
- Within 14 days of the first day of work (independent contractors too)
- Rate now
- $13.73 an hour
- Next change
- Jan 1, 2027: rises to $15.00 an hour
- None on file for
- Deadline
- Within 20 days of the first day of paid work
- Rate now
- $11.41 an hour
- Next change
- Jan 1, 2027: rises to $11.87 an hour
- None on file for
- Small-employer terms
- Fewer than 31 employees
- Next deadline
- Feb 1, 2027: Fourth-quarter 2026 wage detail report and premium payment due
- None on file for
- Who it covers
Every employer with at least one employee in covered employment in Minnesota (Minn. Stat. 268B.01, subd. 18), including part-time, temporary and agricultural workers, most seasonal workers and owner-officers who draw a salary. An employee is covered if they did at least half of their work in the prior year in Minnesota, or, if they didn’t work half the year in any one state, if they live in Minnesota. Independent contractors and self-employed people aren’t covered but can opt in. Federal government and railroad employees aren’t covered.
Employers with 30 or fewer employees whose average wage is at or below 150% of the state’s average wage pay a reduced premium equal to 75% of the standard rate: 0.66% of wages in 2026 and 2027. Employees can still be charged up to 0.44%, and the employer pays at least 0.22% and can’t deduct its own share from pay. The count is the most employees reported in any quarter of the four quarters ending September 30 of the year before; a new employer uses its own estimate, which is rechecked against the wage reports it files (Minn. Stat. 268B.14, subds. 5a to 5c).
- Deadline
- Within 20 days of hire or rehire
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Deadline
- Within 15 business days of the first day on the job
- Rate now
- $15.00 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of hire (the earlier of the day the employee signs the W-4 tax form or the first day of work)
- Rate now
- $10.85 an hour
- Next change
- Jan 1, 2027: rises to $11.20 an hour
- None on file for
- Deadline
- Within 20 days of hire
- Rate now
- $15.00 an hour
- Next change
- Jan 1, 2027: rises to $15.26 an hour
- None on file for
- Deadline
- Within 20 days of the first day of paid work
- Who it covers
Independent contractors count as employees for Nebraska new hire reporting.
- Rate now
- $12.00 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of hire or rehire
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of the first day of work
- Who it covers
Independent contractors count as new hires too if payment is expected to exceed $2,500 or does exceed $2,500 in a calendar year.
- Rate now
- $15.92 an hour
- Next change
- Jan 1, 2027: rises to $16.48 an hour
- None on file for
- Deadline
- Within 20 days of hire or rehire
- Who it covers
State law also requires independent contractors transacting business in New Jersey to be reported as new hires.
- Next deadline
- Jan 30, 2027: Fourth-quarter 2026 NJ-927 and WR-30 reports and payment due
- None on file for
- Who it covers
Every employer covered by New Jersey’s unemployment law is also covered by the Temporary Disability Benefits Law. A business becomes an employer once it employs one or more people and pays $1,000 or more in wages in a calendar year, or if it is subject to the federal unemployment tax (FUTA). The federal government is exempt, and Temporary Disability Insurance (TDI) is optional for local governments. Employees who work a significant amount of time outside New Jersey generally aren’t covered.
No size threshold: a one-person payroll pays the same rates. Since July 17, 2026, employees who receive Temporary Disability Insurance (TDI) or Family Leave Insurance (FLI) benefits during unpaid leave have job protection with no minimum employer size or work-history requirement, according to the New Jersey Department of Labor and Workforce Development (NJDOL).
- Rate now
- $12.00 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of hire
- Rate now
- $16.00 to $17.00 an hour, by region
- Next change
- No raise on file
- Deadline
- Within 20 days of the first day of paid work
- Who it covers
Since January 1, 2022, independent contractors with contracts over $2,500 must be reported too.
- Next change
- Jan 1, 2027: 2027 Paid Family Leave deduction takes effect: 0.452% of gross wages, up to $451.81 a year
- None on file for
- Who it covers
Most private employers with one or more employees. Under Workers’ Compensation Law § 202, an employer with one or more employees on at least 30 days in a calendar year becomes covered four weeks after the 30th day of employment. A household employer is covered four weeks after hiring a personal or domestic employee who works at least 20 hours a week on at least 30 days in a calendar year. Public employers, self-employed people and out-of-state employers follow separate rules.
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of hire or rehire
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of the first day of work
- Rate now
- $11.00 an hour
- Next change
- Jan 1, 2027: rises to $11.40 an hour
- None on file for
- Deadline
- Within 20 days of hire
- Who it covers
Independent contractors count too, unless the contract pays under $2,500 a year or they are licensed professionals working under that license.
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of the first day of paid work
- Rate now
- $14.55 to $16.80 an hour, by region
- Next change
- No raise on file
- Deadline
- Within 20 days of hire
- Who it covers
Since January 1, 2024, independent contractors who submit a W-9 tax form and are expected to work more than 20 days in a calendar year must also be reported within 20 days.
- Small-employer terms
- Fewer than 25 employees
- Next deadline
- Feb 1, 2027: Fourth-quarter 2026 Oregon Combined Quarterly Tax Report and Paid Leave contributions due
- None on file for
- Who it covers
Every employer with employees working in Oregon, whatever its size. Employees qualify for benefits once they have earned at least $1,000 in Oregon in their base year. Self-employed people, independent contractors and Tribal governments aren’t covered automatically but can choose coverage; federal employees are not eligible.
Employers with fewer than 25 employees on average don’t pay the employer contribution, though they must still withhold, report and pay the employee contributions. Size is based on monthly employee counts for the previous calendar year (January to December) and counts employees inside and outside Oregon. A small employer can apply for an assistance grant when an employee takes leave (up to $3,000 to hire a temporary replacement, or up to $1,000 for other significant wage-related costs, up to 10 a year), but after a grant it pays the 40% employer share for the next 8 quarters.
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of the first day of paid work
- Next change
- Jul 1, 2027: Ordinance deadline for the board to open PhillySaves so workers can begin contributing (Philadelphia Code § 19-4710)
- None on file for
- Who it covers
Businesses and nonprofits operating in Philadelphia that employ, and during the previous calendar year employed, at least one covered employee and have been in business in the city for at least 24 months. Employers that maintain a qualified retirement plan, such as a 401(k), 403(b), Simplified Employee Pension (SEP) plan or Savings Incentive Match Plan for Employees (SIMPLE) plan, are not covered, and neither are government employers. Covered employees are 18 or older, have regular duties in the city and have wages allocable to Pennsylvania. Excluded: employees covered by the federal Railway Labor Act, employees for whom the employer contributes to a Taft-Hartley multiemployer pension plan, and anyone the board excludes by regulation. City Council says sole proprietors and self-employed people are excluded for now.
No size threshold: one covered employee is enough. The ordinance lets the board phase employers in, for example by employer size or payroll system.
- Rate now
- $16.00 an hour
- Next change
- Jan 1, 2027: rises to $17.00 an hour
- None on file for
- Deadline
- Within 14 days of hire
- Next change
- Nov 15, 2026: State law deadline for the Department of Labor and Training (DLT) to compute the 2027 employee contribution rate
- None on file for
- Who it covers
Every employer covered by Rhode Island’s unemployment insurance law, which includes any business with one or more employees in a calendar year, even for part of a day (R.I. Gen. Laws §§ 28-39-2 and 28-42-3). Household employers of domestic workers fall under separate thresholds in that law. Employees pay the Temporary Disability Insurance (TDI) contributions from their wages.
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of the first day of work
- Rate now
- $11.85 an hour
- Next change
- Jan 1, 2027: rises to $12.30 an hour
- None on file for
- Deadline
- Within 20 days of the first day of work
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of hire
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of the first day the employee earns wages
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of the first day of work
- Agency
- Utah Labor Commission
- Rate now
- $14.42 an hour
- Next change
- Jan 1, 2027: rises to $14.91 an hour
- None on file for
- Deadline
- Within 10 days of the first day of paid work
- Rate now
- $12.77 an hour
- Next change
- Jan 1, 2027: rises to $13.75 an hour
- None on file for
- Deadline
- Within 20 days of hire (independent contractors too)
- Next deadline
- Apr 1, 2028: Payroll contributions begin for covered employers and employees
- None on file for
- Who it covers
Employers covered by Virginia’s unemployment insurance law (Va. Code § 60.2-210), which generally means paying $1,500 or more in wages in any calendar quarter, or having at least one employee for some part of a day in 20 different weeks, in the current or prior year. State government is excluded (state employees get a matching benefit through state personnel policy), and so are railroad employers covered by the federal railroad unemployment law. Self-employed people can opt in, for an initial period of at least three years.
Employers with 10 or fewer employees don’t pay the employer contribution. They deduct the employee share, half of the per-employee contribution, from pay and send it to the Virginia Employment Commission (VEC) (Va. Code § 60.2-806(E)). The law doesn’t say how employees are counted for this test; the VEC is writing regulations.
- Rate now
- $17.13 an hour
- Next change
- Jan 1, 2027: rises to $17.73 an hour
- None on file for
- Deadline
- Within 20 days of the start date
- Small-employer terms
- Fewer than 50 employees
- Next deadline
- Feb 1, 2027: Fourth-quarter 2026 Paid Leave and WA Cares report and premium payment due, at the 2026 rate and split
- None on file for
- Who it covers
Every employer with one or more employees working in Washington, including the state and local governments. The federal government is not covered. Premiums apply to wages up to the Social Security wage base: $184,500 in 2026 and $192,300 in 2027.
Employers that ESD classifies as having fewer than 50 employees in Washington don’t have to pay the employer share, though they may choose to; they still withhold and send in the employee share. ESD sets each employer’s size every September 30 by averaging the employee counts reported on the last day of each of the four prior quarters, and that size holds for the next calendar year. Employers under 50 that pay the employer share can apply for a $3,000 grant when they hire a temporary worker or face significant wage costs because an employee takes leave, up to 10 grants a year, but are then assessed for all premiums for three years (RCW 50A.24.030). Employers with 50 to 150 employees can apply for similar grants (RCW 50A.24.010).
- Next change
- Jul 1, 2027: Statutory launch date for the program (RCW 19.05.040)
- None on file for
- Who it covers
Employers that have been in business in Washington for at least two years, maintain a physical presence in the state, employed workers for a combined 10,400 or more hours in the prior calendar year (the program says this is roughly 5 full-time employees), and do not offer a qualified retirement plan. Under the proposed rules, hours are counted from the employer’s quarterly unemployment tax and wage reports. Federal, state and local government employers are excluded (the proposed rules also exclude tribal entities). Covered employees are 18 or older.
- Rate now
- $8.75 an hour
- Next change
- No raise on file
- Deadline
- Within 14 days of hire or rehire
- Who it covers
Independent contractors paid $2,500 or more a year must be reported too, within 14 days.
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of hire
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Deadline
- Within 20 days of hire
- Next deadline
- Feb 1, 2027: Form 1099-NEC due to contractors and the IRS for 2026 payments, the first year at the $2,000 threshold
- None on file for
- Agency
- Internal Revenue Service
- Who it covers
Any business that, in the course of its trade or business, pays a person who is not its employee (an individual, partnership or estate, and in some cases a corporation, such as for legal or medical services) for services, rent, prizes or other reportable payments. Payments made by credit card, debit card or other payment card, or through a payment app or online marketplace, are reported by the processor or platform on Form 1099-K, not by the payer on Form 1099-NEC or 1099-MISC.
There is no small-business exemption. The threshold is counted per payee for the calendar year: $2,000 for payments made in 2026 and $2,100 for payments made in 2027.
- Rate now
- $7.25 an hour
- Next change
- No raise on file
- Next deadline
- Feb 1, 2027: Form 940 for 2026 due to the IRS, along with any fourth-quarter federal unemployment tax (FUTA) deposit over $500 and any credit reduction amount
- None on file for
- Agency
- Internal Revenue Service
- Who it covers
Employers that paid wages of $1,500 or more in any calendar quarter, or had at least one employee for some part of a day in 20 or more different weeks, in the current or prior year. Household and farm employers have separate tests. State and local government employers are exempt. Only employers pay the tax; it is never deducted from employees’ pay.
No size exemption beyond the $1,500-a-quarter and 20-week tests. If total federal unemployment tax (FUTA) for the year is $500 or less, it can be paid with Form 940 instead of deposited.
- Next deadline
- None on file
- Who it covers
Employers covered by the Fair Labor Standards Act that classify employees as exempt executive, administrative, professional or computer employees. The salary test does not apply to certain jobs, including doctors, lawyers, teachers and outside sales employees. State overtime laws can set stricter rules; see your state’s page.
- Next change
- Jan 1, 2027: Social Security wage base rises to $192,300 for wages paid in 2027
- None on file for
- Who it covers
Every employer paying wages subject to Social Security and Medicare tax. The wage base applies per employee, per employer, per calendar year. An employer that buys substantially all of a business and keeps its employees counts the wages the previous owner paid them that year.
- Next deadline
- Feb 1, 2027: 2026 Forms W-2 with the new tips and overtime entries due to employees and the Social Security Administration
- None on file for
- Agency
- Internal Revenue Service
- Who it covers
Employers whose employees report cash tips to them (tips paid in cash or charged by customers, including tips shared through tip pools), and employers that pay overtime required by section 7 of the Fair Labor Standards Act. Payers that report cash tips paid to non-employees use Form 1099-NEC boxes 1b and 1c or Form 1099-MISC boxes 13a and 13b. Overtime goes on Form 1099-NEC (box 1d) or 1099-MISC (box 14) only in the rare case of a worker who is an employee under the Fair Labor Standards Act but treated as an independent contractor for tax purposes.
No size exemption. Any employer that files Forms W-2 for tipped or overtime-eligible employees reports these amounts.
- Next deadline
- Feb 1, 2027: 2026 Forms W-2 due to employees and, with Form W-3, to the Social Security Administration, on paper or electronically
- None on file for
- Agency
- Internal Revenue Service
- Who it covers
Every employer that paid wages to an employee during the year and withheld federal income, Social Security or Medicare tax, or would have had to withhold income tax. For wages paid after 2025, an employee with no tax withheld needs a W-2 once wages reach $2,000 for the year (up from $600), a figure that will be adjusted for inflation after 2026.
No size exemption. Employers with fewer than 10 information returns in total (Forms W-2 and 1099 counted together) may file on paper; everyone else must file electronically.
None for the states you picked.
What this list leaves out
It covers only what we track: the minimum wage (and any city or county rates), state paid family and medical leave programs and state retirement savings programs, plus each state’s pay rules (paydays, final paychecks, meal and rest breaks, overtime and new hire reporting) and the rules on our federal page. Each state’s row shows its own minimum wage; city and county rates are on its minimum wage page.
We don’t yet track paid sick leave, pay transparency (such as pay ranges in job posts), workers’ compensation insurance, state unemployment tax rates, required training, workplace posters and most city and county laws beyond the minimum wage. Federal laws on family and medical leave, workplace safety and hiring paperwork such as Form I-9 aren’t here either, along with many other employment laws, some of which set their own employee counts.
The sort only compares numbers in our data. It doesn’t decide whether a law covers your business, and the agency on each row has the final word. How we find and check each fact.
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