Labor burden for cleaning companies
Labor burden is the cost you pay on top of wages. For a cleaning company it is the employer share of Social Security (6.2%) and Medicare (1.45%), federal unemployment (0.6% on the first $7,000), state unemployment, and workers' comp, plus any liability insurance, paid time off or benefits. Add it to the wage before you price a job.
Federal rates for 2026
| Tax | Employer rate | Wage limit | Source |
|---|---|---|---|
| Social Security | 6.2% | First $184,500 a year | SSA |
| Medicare | 1.45% | No limit | IRS |
| Federal unemployment (FUTA) | 0.6% | First $7,000 a year per employee | IRS |
FUTA is 6.0% less a 5.4% credit for paying state unemployment on time. In a credit reduction state it is higher.
Worked example
A cleaner paid $18.50 an hour for 2,080 hours earns $38,480 a year. Social Security is 6.2%, Medicare 1.45%, and FUTA works out to 0.11% of that year's wages because it only applies to the first $7,000. That is about 7.76% before state unemployment and workers' comp.
State unemployment, new employer rates
New employers usually start at a set rate until they have a claims history. Your state sends your actual rate each year, so use that once you have it. "Effective" is the share of a $38,480 a year wage, since the rate only applies up to the wage limit.
| State | New employer rate | Wage limit | Effective on $38,480 | Status |
|---|---|---|---|---|
| Alabama | 2.7% | $8,000 | 0.56% | estimate source |
| Alaska | 1.0% | $54,200 | 1.00% | estimate source |
| Arizona | 2.0% | $8,000 | 0.42% | estimate source |
| Arkansas | 2.0% | $7,000 | 0.36% | estimate source |
| California | 3.5% | $7,000 | 0.64% | confirmed source |
| Colorado | 3.05% | $30,600 | 2.43% | estimate source |
| Connecticut | 1.9% | $27,000 | 1.33% | estimate source |
| Delaware | 1.0% | $14,500 | 0.38% | estimate source |
| District of Columbia | n/a | $9,000 | Enter yours | estimate source |
| Florida | 2.7% | $7,000 | 0.49% | estimate source |
| Georgia | 2.64% | $9,500 | 0.65% | estimate source |
| Hawaii | 2.4% | $64,500 | 2.40% | estimate source |
| Idaho | 1.0% | $58,300 | 1.00% | estimate source |
| Illinois | 3.35% | $14,250 | 1.24% | estimate source |
| Indiana | 2.5% | $9,500 | 0.62% | estimate source |
| Iowa | 1.0% | $20,400 | 0.53% | estimate source |
| Kansas | 1.75% | $15,100 | 0.69% | estimate source |
| Kentucky | 2.7% | $12,000 | 0.84% | estimate source |
| Louisiana | n/a | $7,000 | Enter yours | estimate source |
| Maine | 2.54% | $12,000 | 0.79% | estimate source |
| Maryland | 2.6% | $8,500 | 0.57% | estimate source |
| Massachusetts | 2.42% | $15,000 | 0.94% | estimate source |
| Michigan | 2.7% | $9,000 | 0.63% | estimate source |
| Minnesota | n/a | $44,000 | Enter yours | estimate source |
| Mississippi | 1.0% | $14,000 | 0.36% | estimate source |
| Missouri | 2.376% | $9,000 | 0.56% | estimate source |
| Montana | n/a | $47,300 | Enter yours | estimate source |
| Nebraska | 1.25% | $9,000 | 0.29% | estimate source |
| Nevada | 2.95% | $43,700 | 2.95% | estimate source |
| New Hampshire | 1.7% | $14,000 | 0.62% | estimate source |
| New Jersey | 2.8% | $44,800 | 2.80% | estimate source |
| New Mexico | n/a | $30,600 | Enter yours | estimate source |
| New York | 4.1% | $17,600 | 1.88% | confirmed source |
| North Carolina | 1.0% | $34,200 | 0.89% | confirmed source |
| North Dakota | 1.0% | $46,600 | 1.00% | estimate source |
| Ohio | 2.85% | $9,000 | 0.67% | estimate source |
| Oklahoma | 1.5% | $25,000 | 0.97% | estimate source |
| Oregon | 2.4% | $56,700 | 2.40% | estimate source |
| Pennsylvania | 3.822% | $10,000 | 0.99% | estimate source |
| Rhode Island | 1.21% | $30,800 | 0.97% | estimate source |
| South Carolina | 1.06% | $14,000 | 0.39% | estimate source |
| South Dakota | 1.2% | $15,000 | 0.47% | estimate source |
| Tennessee | 2.7% | $9,000 | 0.63% | estimate source |
| Texas | 2.7% | $9,000 | 0.63% | confirmed source |
| Utah | 1.2% | $50,700 | 1.20% | estimate source |
| Vermont | 1.0% | $15,400 | 0.40% | estimate source |
| Virginia | 2.5% | $8,000 | 0.52% | estimate source |
| Washington | n/a | $78,200 | Enter yours | estimate source |
| West Virginia | 2.7% | $9,500 | 0.67% | estimate source |
| Wisconsin | 3.05% | $14,000 | 1.11% | estimate source |
| Wyoming | 1.69% | $33,800 | 1.48% | estimate source |
Estimates come from a 2026 payroll provider table where the state's own notice could not be confirmed. Check your state rate notice. Built 2026-10-18.
Workers' comp
Workers' comp for janitorial work depends on your state, class code (often 9014) and claims history. Enter the rate per $100 of payroll from your policy or quote. It is often the largest piece of burden for cleaning companies, so get the real number from your policy.
Reference rates for estimating only, not tax or insurance advice. Your own rate notices and policy are what you actually pay.