2025-23405Notice

Labor Secretary Certifies States' Unemployment Setup for 2025 Taxes

Published Date: 12/19/2025

Notice

Summary

The Department of Labor just confirmed that all states’ unemployment programs meet federal rules for 2025. This means employers who pay into state unemployment funds can keep getting tax credits on their federal unemployment taxes, saving them money. These certifications cover the full year ending October 31, 2025, so businesses can plan ahead with confidence.

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Employers Keep FUTA Tax Credits

If you are an employer who makes contributions to a state unemployment fund, the Department of Labor certified your state for the year ending October 31, 2025. That certification lets employers obtain the maximum normal credit under Section 3302(a) and the maximum additional credit under Section 3302(b) (subject to 3302(c)) against federal unemployment tax (FUTA), which lowers employers' federal unemployment tax liability for that 12-month period.

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Key Dates

Effective Date
Published Date
10/31/2025
12/19/2025

Department and Agencies

Department
Independent Agency
Agency
Labor Department
Employment and Training Administration
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