Colorado – Increased Taxable Wage Base for 2027
The taxable wage base will increase to $32,100 in 2027, a 4.9% increase from $30,600 in 2026.
Colorado – 2027 Employer Rate Details
The Colorado Department of Labor and Employment UI Division recently announced annual employer premium rates for 2027. Based on the Trust Fund balance as of June 30, 2026, employer premium rates will move to the lower 0.008-0.011 schedule, down from the 0.006-0.008 2026 schedule. Furthermore, the solvency surcharge will no longer be in effect in 2027, after being legislatively mandated from 2024-2026. Annual rate notices for Colorado employers will be available in Q4.
Indiana – Enhanced Wage Reporting Starting with Q4, 2026
Indiana will introduce enhanced quarterly wage reporting beginning with the fourth quarter of 2026. The first report under the new requirements is due January 31, 2027. Employers will need to include additional employee-level information—job title, hours paid, Reporting Unit Number (RUN), and apprenticeship or internship status—and submit valid Standard Occupational Classification (SOC) codes aligned with the current 2018 system.
Employers should begin preparing now for potential programming, data-mapping, file-layout, and process changes. Share this update with your payroll department or payroll vendor so they can assess data availability, confirm SOC code readiness, and plan for testing ahead of the Q4 filing.
Thomas & Company reminder: While Thomas & Company does not file quarterly wage reports on behalf of employers, we monitor regulatory developments like this to help clients stay informed and prepared. Indiana’s Department of Workforce Development is expected to release additional guidance, technical specifications, FAQs, and implementation resources in the coming weeks on their site.
Maine – Third Quarter, 2026 Paid Family and Medical Leave (PFML) Deadlines
The deadline for submitting reports and premiums for the Maine PFML program for the third quarter is November 2, 2026. In addition to the wage reports and premiums, employers must also report on their new employee count for the year. If you have questions about how to count your employers, please refer to question #30 in the FAQ document.
New York – System Update November 2
New York will begin transitioning to its modernized unemployment system in November. The current system is scheduled to go offline on November 2, and employers may not see claims activity for approximately 9–12 days while the new system is brought online; during this period, employees will be unable to file claims. Tax filing and business registration will continue without interruption, including Forms NYS-1 and NYS-45.
Pennsylvania – SIDES Claim Response Deadline Change
Pennsylvania has shortened the deadline for responding to unemployment claims through SIDES to four business days. Earlier responses help the agency identify eligibility issues before benefits are paid, reduce improper payments and overpayments, and meet federal timeliness standards. Because the change was implemented earlier than expected, Pennsylvania did not have time to provide advance notice and will not count late responses through October 31 while employers update their processes. If this change creates challenges for your organization, please contact your claims analyst for guidance.
Wisconsin – 2027 Contribution Rates and Taxable Wage Base Announced
The Wisconsin Department of Workforce Development has set the rate schedule for 2027 and Schedule D will remain in effect. Rates will range from 0.05% to 12.0% (0.0% to 12.0% for employers with payroll under $500,000). The new employer rate is 3.25% (3.05% for employers with less than $500,000 in payroll). The new employer rates for construction have not yet been set. The taxable wage base will remain at $14,000.