CALIFORNIA – UNEMPLOYMENT TAX RATES, TAXABLE WAGE BASE REMAINS THE SAME IN 2025
For 2025, Schedule F+ will be in effect for California employers. This is Schedule F plus a 15% emergency surcharge, rounded to the nearest tenth. Rates will range from 1.5% to 6.2% with new employers paying at a 3.4% rate.
Voluntary contributions are not allowed for 2025.
The taxable wage base remains $7,000.
KANSAS – UNEMPLOYMENT TAX RATES REFLECT CHANGES MADE AS A RESULT OF HB 2570, TAXABLE WAGE BASE REMAINS THE SAME
Employers will see impacts to their unemployment tax rates as a result of HB 2570, signed into law earlier this year by Kansas Governor Laura Kelly.
Rate schedules have been revised to provide a 0.0% rate group for the most positively rated employers, also reducing rates for all positively rated employers. Subsequently, the tax rate for the most negatively rated employers has been increased to 6.65% with all experience rated employers falling between these rates.
Tax rates for new employers in construction will be reduced from 6.00% (2024) to 5.55% (2025) while all other new employers will see a reduction from 2.70% (2024) to 1.75% (2025).
The deadline for voluntary contributions has also been extended from 30 to 90 days from the date of mailing.
In 2025, the taxable wage base will remain at $14,000. However, beginning in 2026, the taxable wage base will be adjusted annually based on the statewide average annual wage with progressive increases through 2030.
MARYLAND – REQUIREMENT TO NOTIFY EMPLOYEES OF POTENTIAL EARNED INCOME TAX CREDIT ELIGIBILITY
Employers in Maryland are required to provide notice to any employees who may be eligible for the federal and Maryland Earned Income Tax Credit (EITC) on or before December 31, 2024.
Employees may be entitled to claim EITC on their 2024 federal and Maryland income tax returns if both their federal adjusted gross income and earned income is less than the following:
| Children or Relatives Claims | Filing as Single, Head of Household, or Widowed | Filed as Married Filing Jointly |
| Zero | $18,591 | $25,511 |
| One | $49,084 | $56,004 |
| Two | $55,768 | $62,688 |
| Three | $59,899 | $66,819 |
Employees who meet the income eligibility criteria should review the IRS website or contact a tax professional to determine if they meet the additional federal criteria. Most who are eligible for the federal EITC are also eligible for Maryland EITC. Certain employees may also qualify for a local EITC.
Employers may notify all employees or may choose to only notify those employees with wages less than the above criteria. A sample notification can be found here and may be utilized, or you can create and utilize your own notice.
More information about the Maryland EITC can be found at marylandtaxes.gov.
