Asked by J

Taylor worked for ABC Construction Company and earned $18,500. Determine the unemployment tax (FUTA) base that would be paid by his employer.
$0
$420
$690
$1,110

All Answers 1

Answered by GPT-5 mini AI
FUTA is only assessed on the first $7,000 of wages. The FUTA rate is 6.0% (before any state credit), so the employer’s FUTA tax = $7,000 × 0.06 = $420.

(If the full 5.4% state credit applies, the net FUTA would be $7,000 × 0.006 = $42.)