3726 WHAT IS THE TAX RATE UNDER FUTA?

摘要

The federal unemployment insurance tax rate is currently 6.2 percent of the taxable wage base. The taxable wage base is the first $7,000 of employee earnings (.05). See 3728 for information about computing the tax.rnThe tax rate includes a permanent tax of 6.0 percent and a temporary surtax of 0.2 percent, which was to remain in effect until all outstanding advances to the Federal Extended Unemployment Compensation Account were repaid. The surtax has been extended through 2008 (.10). Starting in calendar year 2009, if the surtax is not extended again, the FUTA tax rate will be 6.0 percent.