50-state data · 2026
Employee cost by state, 2026
A $60,000 salary doesn’t cost an employer the same amount everywhere. State unemployment insurance (SUI) rates and wage bases differ, and a few states carry a federal FUTA credit-reduction add-on. Below is the fully-loaded mandatory cost — salary plus employer payroll taxes, no optional benefits — for a new employer hiring one $60,000 employee in every state.
Highest mandatory cost
- 1. Hawaii$66,072
- 2. Oregon$65,993
- 3. Nevada$65,943
- 4. New Jersey$65,886
- 5. Colorado$65,565
Lowest mandatory cost
- 1. Nebraska$64,745
- 2. Mississippi$64,772
- 3. Arkansas$64,772
- 4. South Carolina$64,780
- 5. Vermont$64,786
| State | Salary | Employer taxes | True cost | Multiplier |
|---|---|---|---|---|
| Hawaii | $60,000 | $6,072 | $66,072 | 1.10x |
| Oregon | $60,000 | $5,993 | $65,993 | 1.10x |
| Nevada | $60,000 | $5,943 | $65,943 | 1.10x |
| New Jersey | $60,000 | $5,886 | $65,886 | 1.10x |
| Colorado | $60,000 | $5,565 | $65,565 | 1.09x |
| Alaska | $60,000 | $5,445 | $65,445 | 1.09x |
| New York | $60,000 | $5,354 | $65,354 | 1.09x |
| Utah | $60,000 | $5,342 | $65,342 | 1.09x |
| Washington | $60,000 | $5,232 | $65,232 | 1.09x |
| Idaho | $60,000 | $5,215 | $65,215 | 1.09x |
| Montana | $60,000 | $5,190 | $65,190 | 1.09x |
| Connecticut | $60,000 | $5,145 | $65,145 | 1.09x |
| Minnesota | $60,000 | $5,112 | $65,112 | 1.09x |
| Illinois | $60,000 | $5,109 | $65,109 | 1.09x |
| North Dakota | $60,000 | $5,098 | $65,098 | 1.08x |
| Wyoming | $60,000 | $5,088 | $65,088 | 1.08x |
| Wisconsin | $60,000 | $5,059 | $65,059 | 1.08x |
| Iowa | $60,000 | $5,027 | $65,027 | 1.08x |
| Pennsylvania | $60,000 | $5,014 | $65,014 | 1.08x |
| Rhode Island | $60,000 | $5,011 | $65,011 | 1.08x |
| Oklahoma | $60,000 | $5,007 | $65,007 | 1.08x |
| Massachusetts | $60,000 | $4,995 | $64,995 | 1.08x |
| New Mexico | $60,000 | $4,979 | $64,979 | 1.08x |
| California | $60,000 | $4,975 | $64,975 | 1.08x |
| North Carolina | $60,000 | $4,974 | $64,974 | 1.08x |
| Kentucky | $60,000 | $4,956 | $64,956 | 1.08x |
| Maine | $60,000 | $4,937 | $64,937 | 1.08x |
| Ohio | $60,000 | $4,903 | $64,903 | 1.08x |
| Kansas | $60,000 | $4,896 | $64,896 | 1.08x |
| Georgia | $60,000 | $4,889 | $64,889 | 1.08x |
| West Virginia | $60,000 | $4,889 | $64,889 | 1.08x |
| Michigan | $60,000 | $4,875 | $64,875 | 1.08x |
| Texas | $60,000 | $4,875 | $64,875 | 1.08x |
| New Hampshire | $60,000 | $4,870 | $64,870 | 1.08x |
| Indiana | $60,000 | $4,870 | $64,870 | 1.08x |
| Virginia | $60,000 | $4,854 | $64,854 | 1.08x |
| Maryland | $60,000 | $4,853 | $64,853 | 1.08x |
| Alabama | $60,000 | $4,848 | $64,848 | 1.08x |
| Missouri | $60,000 | $4,846 | $64,846 | 1.08x |
| Florida | $60,000 | $4,821 | $64,821 | 1.08x |
| Louisiana | $60,000 | $4,821 | $64,821 | 1.08x |
| Tennessee | $60,000 | $4,821 | $64,821 | 1.08x |
| South Dakota | $60,000 | $4,812 | $64,812 | 1.08x |
| Delaware | $60,000 | $4,806 | $64,806 | 1.08x |
| Arizona | $60,000 | $4,792 | $64,792 | 1.08x |
| Vermont | $60,000 | $4,786 | $64,786 | 1.08x |
| South Carolina | $60,000 | $4,780 | $64,780 | 1.08x |
| Arkansas | $60,000 | $4,772 | $64,772 | 1.08x |
| Mississippi | $60,000 | $4,772 | $64,772 | 1.08x |
| Nebraska | $60,000 | $4,745 | $64,745 | 1.08x |
Assumes a new employer (not yet experience-rated for unemployment insurance) and no optional benefits. States with a projected federal FUTA credit-reduction add-on for 2026 carry a higher effective FUTA rate until the U.S. Department of Labor finalizes its list, typically after November 10 — see Methodology for sources and the full calculation.
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