last updated August 12, 2003

How do I stack up?
Do we pay more than the average employer in our state?

Of course, average rates vary dramatically from one type of business to another, according to conditions affecting that type of business. Here, nevertheless, are the average rates1 per state2 in 2002, the last year for which data was generated:

RankStateWage BaseAverage RateExpense Per Employee3
1Utah$22,0000.1 %$22.00
2Georgia$8,5000.3 %$25.50
3Oklahoma$10,5000.4 %$42.00
4South Dakota$7,0000.6 %$42.00
5Washington$28,5000.6 %$171.00
6North Carolina$15,5000.7 %$108.50
7Arizona$7,0000.8 %$56.00
8Colorado$10,0000.8 %$80.00
9New Hampshire$8,0000.8 %$64.00
10Minnesota$21,0000.9 %$189.00
11Wyoming$14,7000.9 %$132.30
12Florida$7,0001.0 %$70.00
13Idaho$27,6001.1 %$303.60
14Montana$18,9001.1 %$207.90
15New Mexico$15,9001.1 %$174.90
16Hawaii$29,3001.2 %$351.60
17Indiana$7,0001.2 %$84.00
18Alabama$8,0001.3 %$104.00
19Iowa$18,6001.3 %$241.80
20Mississippi$7,0001.3 %$91.00
21Nevada$20,9001.3 %$271.70
22Texas$9,0001.3 %$117.00
23Connecticut$15,0001.4 %$210.00
24Missouri$7,0001.4 %$98.00
25North Dakota$17,4001.4 %$243.60
26Louisiana$7,0001.5 %$105.00
27Nebraska$7,0001.5 %$105.00
28Ohio$9,0001.5 %$135.00
29South Carolina$7,0001.5 %$105.00
30Tennessee$7,0001.5 %$105.00
31Maryland$8,5001.6 %$136.00
32Kentucky$8,0001.7 %$136.00
33Virginia$8,0001.7 %$136.00
34Delaware$8,5001.8 %$153.00
35Kansas$8,0001.8 %$144.00
36New Jersey$23,5001.8 %$423.00
37Oregon$25,0001.8 %$450.00
38Arkansas$9,0001.9 %$171.00
39Illinois$9,0002.1 %$189.00
40Massachusetts$10,8002.3 %$248.40
41Michigan$9,5002.5 %$237.50
42California$7,0002.6 %$182.00
43Wisconsin$10,5002.6 %$273.00
44Maine$12,0002.8 %$336.00
45Rhode Island$12,0002.9 %$348.00
46New York$8,5003.0 %$255.00
47Pennsylvania$8,0003.6 %$288.00
48Vermont$8,0003.8 %$304.00
49West Virginia$8,0003.8 %$304.00
  1. states ranked by average rate
  2. figures not available for Alaska and District of Columbia
  3. expense = taxable wages X average rate