NORTH CAROLINA – TAXABLE WAGE BASE INCREASE FOR 2026

The taxable wage base will increase to $34,200 in 2026, a 4.9% increase from $32,600 in 2025.

OHIO – NEW FEE ADDED TO UNEMPLOYMENT INSURANCE TAX RATES BEGINS IN 2026

The Ohio Department of Job and Family Services recently announced the addition of a 0.15% Technology and Customer Service Fee that will be added to employers quarterly unemployment insurance tax rate for calendar years 2026 and 2027. This fee will apply up to the taxable wage base, which will remain $9,000 in 2026, and will be collected as part of the quarterly unemployment contributions.

The funds collected will be used to invest in the state’s unemployment program, including modernizing the benefit system, providing more self-service tools and improved comments, improved cybersecurity measures, and more.

In addition, the Mutualized Contribution Rate will be reduced from 0.10% in 2025 to 0.00% in 2026 due to healthier solvency levels in the Ohio Trust Fund. These changes will result in a net additional tax of 0.05%, or $4.50 per employee earning $9,000.

OREGON – ANNOUNCES UNEMPLOYMENT PAYROLL TAX SCHEDULE, TAXABLE WAGE BASE, AND PAID LEAVE CONTRIBUTION RATE

The Oregon Employment Department recently made a series of important announcements for employers as everyone prepares for 2026.

The taxable wage base will increase to $56,700 in 2026, a 4.4% increase from $54,300 in 2025. The unemployment tax schedule will remain at Schedule 3 in 2026. The payroll tax rate for new employers will remain at 2.4%.

The Paid Leave contribution race will remain at 1% of subject wages—up to $184,500, the Social Security maximum taxable wage. Employees are responsible for paying 60% of the contribution rate, while employers with 25 or more employees are responsible for paying the remaining 40% of the contribution rate.