All of these apply at once. Each is a separate rule with its own source.
Federal: United States
Federal Unemployment (FUTA) Tax: employer 6% on insurable earnings up to 7000 USD.
Version 2 · effective from · verified on
Verification: approved by a person (carried over from Juriset's first release).
Currency
USD
Programs
Name
Federal Unemployment (FUTA) Tax
Condition
Generally, if you paid into state unemployment funds, you may receive a credit of up to 5.4% of FUTA taxable wages when you file your Form 940. You're entitled to the maximum credit if you paid your state unemployment taxes in full, by the due date of your Form 940, and on all the same wages as are subject to FUTA tax and the state isn't determined to be a credit reduction state.
FUTA tax rate: The FUTA tax rate is 6.0%. The tax applies to the first $7,000 you paid to each employee as wages during the year. … Generally, if you paid into state unemployment funds, you may receive a credit of up to 5.4% of FUTA taxable wages when you file your Form 940. … You're entitled to the maximum credit if you paid your state unemployment taxes in full, by the due date of your Form 940, and on all the same wages as are subject to FUTA tax and the state isn't determined to be a credit reduction state. … You paid wages of $1,500 or more to employees in any calendar quarter during 2024 or 2025, or … You had one or more employees for at least some part of a day in any 20 or more different weeks in 2024 or 20 or more different weeks in 2025.