Unemployment Insurance Tax (FUTA/SUTA)

Guidance on federal and state laws governing unemployment insurance systems, including which employers and employees are covered, the federal and state tax rates and wage bases, and when and how employers must deposit taxes.

Federal Law and Guidance

This section helps HR and payroll professionals understand the Federal Unemployment Tax Act (FUTA), including which employers and employees are covered, the FUTA tax rate and wage base, and when and how employers must deposit FUTA taxes.

View Federal Law and Guidance