New York Unemployment Wage Base Rising to $17,600 for 2026

New York’s unemployment-taxable wage base for 2026 will be $17,600, up from $12,800 for 2025, according to an update from the state labor department.

The increased wage base appears on the department’s website for Form NYS-45, Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return.

Prior to 2026, New York’s wage base was subject to scheduled annual increases under state law. However, the state’s 2025 budget bill, which appropriated funds to fully repay New York’s federal unemployment loan debt, updated the state law so that the wage base will be instead calculated as 18% of the state average annual ...