Taxable Wage Base

Calendar Year Taxable Wage Limitations
* 2005, 2006, 2007 $11,000
* 2008 $12,000
* 2009 $12,500
  2010, 2011, 2012, 2013, 2014 $13,000

*The taxable wage base was set by state statute for calendar year 2005 through calendar year 2009.

The taxable wage base can be increased by $1,000 or decreased by $500 for any year, depending on the average balance of the Unemployment Compensation Trust Fund of the four preceding calendar quarters. In no event shall the state taxable wage base increase beyond $13,000, or decrease to less than $7,000. See Section 288.036(2) RSMo.

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