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State unemployment insurance taxable wage bases for 2003.
In addition to federal unemployment taxes, most employers are also subject to state unemployment insurance taxes. Listed below are the 2003 taxable wage limits for each state. Wage bases that have changed since last year are shown in bold type. [See the tax rate notice from your state's labor or unemployment agency for the applicable contribution (i.e., tax) rate.]
"Double" taxation. Previously, Alaska and New Jersey had been the only two states that required employees to contribute (through payroll deductions) to their SUI reserves. However, effective January 1, 2003, Pennsylvania employees will again be subject to the state unemployment tax as well. This …
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