2023 State Unemployment Wage Base Limits and Rates State NameWage Base LimitNew Employer RateVirginia (VA)$8,0002.73%Washington (WA)$6,700Average rate for the industryWest Virginia (WV)$9,0002.70%Wisconsin (WI)$14,0003.05%-3.25%46 more rows Jul 17, 2023