State Supplemental Wage Withholding Rates
Per-state flat rates for withholding state income tax from severance pay, where states publish a separate supplemental rate.
States with a separate supplemental withholding rate
These states publish a flat rate for withholding state income tax from severance pay and other supplemental wages. Verify the current rate with your state Department of Revenue before withholding.
| State | Supplemental rate |
|---|---|
| California | 6.6% |
| Idaho | 5.3% |
| Maine | 5% |
| Minnesota | 6.25% |
| Montana | 5% |
| North Dakota | 1.5% |
| Nebraska | 3.5% |
| New Mexico | 5.9% |
| New York | 11.7% |
| Ohio | 3.5% |
| Oregon | 8% |
| Vermont | 6% |
No state income tax
No state withholding on severance pay.
Alaska, Florida, New Hampshire, Nevada, South Dakota, Tennessee, Texas, Washington, Wyoming.
Standard withholding tables (no separate supplemental rate)
These states do not publish a separate supplemental flat rate. Employers use the regular withholding tables or the aggregate method. See your state Department of Revenue for current tables.
Alabama, Arkansas, Arizona, Colorado, Connecticut, District of Columbia, Delaware, Georgia, Hawaii, Iowa, Illinois, Indiana, Kansas, Kentucky, Louisiana, Massachusetts, Maryland, Michigan, Missouri, Mississippi, North Carolina, New Jersey, Oklahoma, Pennsylvania, Rhode Island, South Carolina, Utah, Virginia, Wisconsin, West Virginia.
What this means if you were laid off
See how this affects your severance
The calculator applies current withholding rates, UI maximums, and contribution limits to your specific situation.
Calculate your severanceLast verified: 2026-04-30. Not legal, financial, or tax advice. Methodology.