{"id":13339,"date":"2026-04-18T03:13:00","date_gmt":"2026-04-18T08:13:00","guid":{"rendered":"https:\/\/www.brightmine.com\/us\/?post_type=resources&#038;p=13339"},"modified":"2026-06-22T09:30:28","modified_gmt":"2026-06-22T14:30:28","slug":"unemployment-insurance-tax-futa-federal","status":"publish","type":"resources","link":"https:\/\/www.brightmine.com\/us\/resources\/hr-compliance\/payroll\/employee-taxes\/unemployment-insurance-tax-futa-federal\/","title":{"rendered":"Unemployment insurance tax (FUTA): Federal"},"content":{"rendered":"\n<div class=\"wp-block-group alignwide has-primary-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-f85887e8 wp-block-group-is-layout-constrained\" style=\"border-radius:25px;padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-929090b5 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:70%\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-a4641b2f wp-block-group-is-layout-flex\" style=\"margin-top:0;margin-bottom:0\">\n<p class=\"wp-block-paragraph\">by <strong>Alice Gilman<\/strong><\/p>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Summary<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This guide provides HR and payroll professionals with compliance guidance regarding 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 report and deposit FUTA taxes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">In this guide, learn about:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Overview of FUTA<\/li>\n\n\n\n<li class=\"\">FUTA-covered employers\n<ul class=\"wp-block-list\">\n<li class=\"\">General test for FUTA coverage<\/li>\n\n\n\n<li class=\"\">Private sector employers<\/li>\n\n\n\n<li class=\"\">Agricultural employers<\/li>\n\n\n\n<li class=\"\">Household employers<\/li>\n\n\n\n<li class=\"\">Disregarded entities<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">FUTA-exempt employers\n<ul class=\"wp-block-list\">\n<li class=\"\">State and local government employers<\/li>\n\n\n\n<li class=\"\">Nonprofit employers<\/li>\n\n\n\n<li class=\"\">Family employers<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">Wages exempt from FUTA taxes\n<ul class=\"wp-block-list\">\n<li class=\"\">Effect of 2017 federal tax reform law<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">FUTA-covered and FUTA-exempt employees<\/li>\n\n\n\n<li class=\"\">FUTA tax rate and wage base<\/li>\n\n\n\n<li class=\"\">Successor employers<\/li>\n\n\n\n<li class=\"\">Related corporations and common paymaster rules<\/li>\n\n\n\n<li class=\"\">Depositing and paying FUTA taxes<\/li>\n\n\n\n<li class=\"\">State credits against FUTA liability\n<ul class=\"wp-block-list\">\n<li class=\"\">90% (normal) credit<\/li>\n\n\n\n<li class=\"\">Additional credit<\/li>\n\n\n\n<li class=\"\">Successor employers<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">State loan credit reductions<\/li>\n\n\n\n<li class=\"\">Form 940 reporting requirements<\/li>\n\n\n\n<li class=\"\">Penalties<\/li>\n\n\n\n<li class=\"\">State unemployment and disability insurance taxes\n<ul class=\"wp-block-list\">\n<li class=\"\">Determining employment status for SUI coverage<\/li>\n\n\n\n<li class=\"\">Allocating employees who work in more than one state<\/li>\n\n\n\n<li class=\"\">How state unemployment insurance benefits are determined<\/li>\n\n\n\n<li class=\"\">Multiple worksite reporting<\/li>\n\n\n\n<li class=\"\">State disability insurance taxes<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">Future developments<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Want to see more?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For full access to <strong>Unemployment insurance tax (FUTA): Federal<\/strong>, sign up for an HR and Compliance Center subscription today.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"\/us\/quote\/?intcmp=hrcc-migrated-resource|quote|request-a-quote\" style=\"border-radius:25px\">Request a quote<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column lnrs-hide-block-on-mobile is-layout-flow wp-block-column-is-layout-flow\" style=\"border-left-color:var(--wp--preset--color--secondary-gray);border-left-width:2px;padding-left:10px;flex-basis:30%\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained wp-container-2 is-position-sticky\">\n<p style=\"font-style:normal;font-weight:500\" class=\"wp-block-paragraph\">Jurisdiction: Federal<\/p>\n\n\n\n<div class=\"wp-block-group has-bleach-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-22a7c014 wp-block-group-is-layout-constrained\" style=\"border-radius:14px;padding-top:10px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<h3 class=\"wp-block-heading\">Get ahead of HR compliance<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Navigating today\u2019s complex HR compliance landscape is challenging.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Get ahead with Brightmine. Access HR resources and automation tools managed by seasoned human HR experts.<\/p>\n\n\n\n<p style=\"font-size:14px\" class=\"wp-block-paragraph\"><a href=\"\/us\/products\/hr-compliance-center\/#lexisnexis\">Proudly partnered with LexisNexis<sup>\u00ae<\/sup><\/a><\/p>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-6ee76cfc wp-block-group-is-layout-flex\" style=\"margin-top:0;margin-bottom:0\">\n<figure class=\"wp-block-image alignleft size-large is-resized\" style=\"margin-top:10px;margin-bottom:10px\"><img loading=\"lazy\" decoding=\"async\" width=\"166\" height=\"44\" src=\"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/3\/2025\/07\/16090337\/LexisNexis-logo.svg\" alt=\"\" class=\"wp-image-9646\" style=\"width:auto;height:35px\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"\/us\/quote\/?intcmp=cta|blog|quote|request-a-quote\" style=\"border-radius:25px\">Request a quote<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group lnrs-hide-block-on-mobile has-global-padding is-layout-constrained wp-container-core-group-is-layout-64c039dc wp-block-group-is-layout-constrained\" style=\"margin-top:0;margin-bottom:0;padding-top:0;padding-bottom:0\">\n<hr class=\"wp-block-separator has-text-color has-secondary-gray-color has-alpha-channel-opacity has-secondary-gray-background-color has-background\" style=\"margin-top:10px;margin-bottom:10px\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">Read more articles:<\/p>\n\n\n\n<div class=\"wp-block-query is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"wp-block-post-template is-layout-flow wp-container-core-post-template-is-layout-a7dce961 wp-block-post-template-is-layout-flow\"><li class=\"wp-block-post post-17404 resources type-resources status-publish has-post-thumbnail hentry category-c-and-i topic-ai-in-hr topic-employee-benefits\">\n<h2 style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.274), 16px);line-height:1.3;text-decoration:underline;margin-top:10px;margin-bottom:10px;margin-left:0;margin-right:0\" class=\"wp-block-post-title\"><a href=\"https:\/\/www.brightmine.com\/us\/resources\/hr-strategy\/hr-technology\/ai-in-hr\/open-enrollment-and-the-ai-fortune-teller-predicting-the-future-without-a-crystal-ball\/\" target=\"_self\" >Open enrollment and the AI fortune teller: Predicting the future without a crystal ball<\/a><\/h2>\n<\/li><li class=\"wp-block-post post-17393 resources type-resources status-publish has-post-thumbnail hentry category-webinars topic-discrimination topic-employment-law-updates topic-hr-compliance\">\n<h2 style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.274), 16px);line-height:1.3;text-decoration:underline;margin-top:10px;margin-bottom:10px;margin-left:0;margin-right:0\" class=\"wp-block-post-title\"><a 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href=\"https:\/\/www.brightmine.com\/us\/resources\/hr-strategy\/the-great-disconnect-when-reward-undermines-policy\/\"><div class=\"lnrs-resource-hub-widget__resource_image\" style=\"background-image: url(https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/3\/2026\/09\/09145343\/TGD-blog-3-image.webp);\"><\/div><\/a>\n\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__inner_content\">\n\t\t\t\t\t\t<div class=\"content-top\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__categories\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__category_wrapper\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"sync\" src=\"https:\/\/www.brightmine.com\/wp-content\/plugins\/lnrs-resources-filter\/assets\/images\/category-flag.svg\" alt=\"\" class=\"lnrs-resource-hub-widget__category_icon\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"lnrs-resource-hub-widget__category\">Blogs<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"title\" style=\"color: #00728B\"><a href=\"https:\/\/www.brightmine.com\/us\/resources\/hr-strategy\/the-great-disconnect-when-reward-undermines-policy\/\">When reward undermines policy: How conflicting signals shape behavior<\/a><\/h3>\n\t\t\t\t\t\t<p style=\"color: #202526\">When rewards point one way and policies point another, employees quickly learn which signal carries more weight. Part &#8230;<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<\/section>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-bb56f56d wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-primary-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-79174043 wp-block-group-is-layout-constrained\" style=\"border-radius:25px;margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30);padding-top:var(--wp--preset--spacing--40);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--40);padding-left:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-container-core-group-is-layout-bb56f56d wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading\" id=\"h-topics-on-this-page\" style=\"font-style:normal;font-weight:500\">Topics on this page<\/h3>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-7387b849 wp-block-group-is-layout-flex\">\n\n<div class=\"taxonomy-topic has-link-color wp-elements-5ec59eb01c09ec2f1d84a6b36973ff83 wp-block-post-terms\"><a href=\"https:\/\/www.brightmine.com\/us\/resources\/hr-compliance\/payroll\/employee-taxes\/\" rel=\"tag\">Employee taxes<\/a><span class=\"wp-block-post-terms__separator\">, <\/span><a href=\"https:\/\/www.brightmine.com\/us\/resources\/hr-compliance\/payroll\/\" rel=\"tag\">Payroll<\/a><span class=\"wp-block-post-terms__separator\">, <\/span><a href=\"https:\/\/www.brightmine.com\/us\/resources\/hr-compliance\/employee-benefits-compliance\/unemployment-insurance\/\" rel=\"tag\">Unemployment insurance<\/a><\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-cararra-gray-color has-alpha-channel-opacity has-cararra-gray-background-color has-background is-style-wide\"\/>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-about-the-author\" style=\"font-style:normal;font-weight:500\">About the author<\/h3>\n\n\n\n<div class=\"wp-block-columns has-primary-gray-color has-text-color has-link-color wp-elements-1a4efa77b82f121edf6f6dcaebc7b266 is-layout-flex wp-container-core-columns-is-layout-929090b5 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-right:10px;padding-left:10px;flex-basis:100px\">\n<figure class=\"wp-block-image size-full is-resized has-custom-border is-style-rounded\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/3\/2026\/06\/29074308\/female-speaker-avatar.webp\" alt=\"\" class=\"wp-image-15354\" style=\"border-radius:25px;object-fit:cover;width:100px;height:100px\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-right:10px;padding-left:10px\">\n<p class=\"wp-block-paragraph\"><strong>Alice Gilman<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Alice Gilman, an employment tax compliance expert, has created two best-selling payroll compliance publications &#8211;&nbsp;<em>Payroll Legal Alert<\/em>, and&nbsp;<em>The Payroll Compliance Handbook<\/em>, currently published by Business Management Daily.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">She was a contributing editor to Alexander Hamilton Institute&#8217;s&nbsp;<em>Benefits Alert<\/em>,&nbsp;<em>Personnel Legal Alert<\/em>, and&nbsp;<em>Manager&#8217;s Legal Bulletin<\/em>&nbsp;newsletters; the&nbsp;<em>Complete Compliance Guide to Federal and State Employment Laws<\/em>; the&nbsp;<em>Complete COBRA Compliance Kit<\/em>; the&nbsp;<em>Complete FLSA Compliance Kit<\/em>; and the&nbsp;<em>Complete HIPAA Compliance Kit<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At Aspen Publishers, Ms. Gilman was a contributing editor to the&nbsp;<em>Payroll Manager&#8217;s Letter<\/em>, the&nbsp;<em>American Payroll Association&#8217;s Basic Guide to Payroll<\/em>,&nbsp;<em>How to Slash Payroll Costs<\/em>, and the&nbsp;<em>Fingertip Guide to Payroll Practice<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Alice is a graduate of the State University of New York at Albany and received her law degree from the University of Bridgeport.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">She is admitted to the New York State Bar and is a member of the American Payroll Association.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull has-primary-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-e45d41e4 wp-block-group-is-layout-constrained\" id=\"newsletter\" 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value=\"Bosnia and Herzegovina\">Bosnia and Herzegovina<\/option><option value=\"Botswana\">Botswana<\/option><option value=\"Bouvet Island\">Bouvet Island<\/option><option value=\"Brazil\">Brazil<\/option><option value=\"British Indian Ocean Territory\">British Indian Ocean Territory<\/option><option value=\"Brunei\n    Darussalam\">Brunei\n    Darussalam<\/option><option value=\"Bulgaria\">Bulgaria<\/option><option value=\"Burkina Faso\">Burkina Faso<\/option><option value=\"Burundi\">Burundi<\/option><option value=\"Cambodia\">Cambodia<\/option><option value=\"Cameroon\">Cameroon<\/option><option value=\"Canada\">Canada<\/option><option value=\"Cape Verde\">Cape Verde<\/option><option value=\"Cayman Islands\">Cayman Islands<\/option><option value=\"Central African Republic\">Central African Republic<\/option><option value=\"Chad\">Chad<\/option><option value=\"Chile\">Chile<\/option><option value=\"China\">China<\/option><option value=\"Christmas Island\">Christmas 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value=\"Iran, Islamic Republic of\">Iran, Islamic Republic of<\/option><option value=\"Iraq\">Iraq<\/option><option value=\"Ireland\">Ireland<\/option><option value=\"Isle of Man\">Isle of Man<\/option><option value=\"Israel\">Israel<\/option><option value=\"Italy\">Italy<\/option><option value=\"Jamaica\">Jamaica<\/option><option value=\"Japan\">Japan<\/option><option value=\"Jersey\">Jersey<\/option><option value=\"Jordan\">Jordan<\/option><option value=\"Kazakhstan\">Kazakhstan<\/option><option value=\"Kenya\">Kenya<\/option><option value=\"Kiribati\">Kiribati<\/option><option value=\"Korea, Democratic People&#039;s Republic of\">Korea, Democratic People&#039;s Republic of<\/option><option value=\"Korea, Republic of\">Korea, Republic of<\/option><option value=\"Kosovo\">Kosovo<\/option><option value=\"Kuwait\">Kuwait<\/option><option value=\"Kyrgyzstan\">Kyrgyzstan<\/option><option value=\"Lao People&#039;s Democratic Republic\">Lao People&#039;s Democratic Republic<\/option><option value=\"Latvia\">Latvia<\/option><option value=\"Lebanon\">Lebanon<\/option><option value=\"Lesotho\">Lesotho<\/option><option value=\"Liberia\">Liberia<\/option><option value=\"Libyan Arab Jamahiriya\">Libyan Arab Jamahiriya<\/option><option value=\"Liechtenstein\">Liechtenstein<\/option><option value=\"Lithuania\">Lithuania<\/option><option value=\"Luxembourg\">Luxembourg<\/option><option value=\"Macao\">Macao<\/option><option value=\"Macedonia, the former Yugoslav Republic\n    of\">Macedonia, the former Yugoslav Republic\n    of<\/option><option value=\"Madagascar\">Madagascar<\/option><option value=\"Malawi\">Malawi<\/option><option value=\"Malaysia\">Malaysia<\/option><option value=\"Maldives\">Maldives<\/option><option value=\"Mali\">Mali<\/option><option value=\"Malta\">Malta<\/option><option value=\"Marshall\n    Islands\">Marshall\n    Islands<\/option><option value=\"Martinique\">Martinique<\/option><option value=\"Mauritania\">Mauritania<\/option><option value=\"Mauritius\">Mauritius<\/option><option value=\"Mayotte\">Mayotte<\/option><option value=\"Mexico\">Mexico<\/option><option value=\"Micronesia\">Micronesia<\/option><option value=\"Moldova, Republic of\">Moldova, Republic of<\/option><option value=\"Monaco\">Monaco<\/option><option value=\"Mongolia\">Mongolia<\/option><option value=\"Montenegro\">Montenegro<\/option><option value=\"Montserrat\">Montserrat<\/option><option value=\"Morocco\">Morocco<\/option><option value=\"Mozambique\">Mozambique<\/option><option value=\"Myanmar\">Myanmar<\/option><option value=\"Namibia\">Namibia<\/option><option value=\"Nauru\">Nauru<\/option><option value=\"Nepal\">Nepal<\/option><option value=\"Netherlands\">Netherlands<\/option><option value=\"New Caledonia\">New Caledonia<\/option><option value=\"New Zealand\">New Zealand<\/option><option value=\"Nicaragua\">Nicaragua<\/option><option value=\"Niger\">Niger<\/option><option value=\"Nigeria\">Nigeria<\/option><option value=\"Niue\">Niue<\/option><option value=\"Norfolk Island\">Norfolk Island<\/option><option value=\"Northern Mariana Islands\">Northern Mariana Islands<\/option><option value=\"Norway\">Norway<\/option><option value=\"Oman\">Oman<\/option><option value=\"Pakistan\">Pakistan<\/option><option value=\"Palau\">Palau<\/option><option value=\"Palestinian Territory, Occupied\">Palestinian Territory, Occupied<\/option><option value=\"Panama\">Panama<\/option><option value=\"Papua New\n    Guinea\">Papua New\n    Guinea<\/option><option value=\"Paraguay\">Paraguay<\/option><option value=\"Peru\">Peru<\/option><option value=\"Philippines\">Philippines<\/option><option value=\"Pitcairn\">Pitcairn<\/option><option value=\"Poland\">Poland<\/option><option value=\"Portugal\">Portugal<\/option><option value=\"Puerto Rico\">Puerto Rico<\/option><option value=\"Qatar\">Qatar<\/option><option value=\"Reunion\">Reunion<\/option><option value=\"Romania\">Romania<\/option><option value=\"Russian Federation\">Russian Federation<\/option><option value=\"Rwanda\">Rwanda<\/option><option value=\"Saint Barth\u00e9lemy\">Saint Barth\u00e9lemy<\/option><option value=\"Saint Helena, Ascension and Tristan da Cunha\">Saint Helena, Ascension and Tristan da Cunha<\/option><option value=\"Saint\n    Kitts and Nevis\">Saint\n    Kitts and Nevis<\/option><option value=\"Saint Lucia\">Saint Lucia<\/option><option value=\"Saint Martin (French part)\">Saint Martin (French part)<\/option><option value=\"Saint Pierre\n    and Miquelon\">Saint Pierre\n    and Miquelon<\/option><option value=\"Saint Vincent and the Grenadines\">Saint Vincent and the Grenadines<\/option><option value=\"Samoa\">Samoa<\/option><option value=\"San Marino\">San Marino<\/option><option value=\"Sao\n    Tome and Principe\">Sao\n    Tome and Principe<\/option><option value=\"Saudi Arabia\">Saudi Arabia<\/option><option value=\"Senegal\">Senegal<\/option><option value=\"Serbia\">Serbia<\/option><option value=\"Seychelles\">Seychelles<\/option><option value=\"Sierra\n    Leone\">Sierra\n    Leone<\/option><option value=\"Singapore\">Singapore<\/option><option value=\"Sint Maarten (Dutch part)\">Sint Maarten (Dutch part)<\/option><option value=\"Slovakia\">Slovakia<\/option><option value=\"Slovenia\">Slovenia<\/option><option value=\"Solomon Islands\">Solomon Islands<\/option><option value=\"Somalia\">Somalia<\/option><option value=\"South Africa\">South Africa<\/option><option value=\"South Georgia and the South\n    Sandwich Islands\">South Georgia and the South\n    Sandwich Islands<\/option><option value=\"South Sudan\">South Sudan<\/option><option value=\"Spain\">Spain<\/option><option value=\"Sri Lanka\">Sri Lanka<\/option><option value=\"Sudan\">Sudan<\/option><option value=\"Suriname\">Suriname<\/option><option value=\"Svalbard and Jan Mayen\">Svalbard and Jan Mayen<\/option><option value=\"Sweden\">Sweden<\/option><option value=\"Switzerland\">Switzerland<\/option><option value=\"Syrian Arab Republic\">Syrian Arab Republic<\/option><option value=\"Taiwan\">Taiwan<\/option><option value=\"Tajikistan\">Tajikistan<\/option><option value=\"Tanzania, United Republic of\">Tanzania, United Republic of<\/option><option value=\"Thailand\">Thailand<\/option><option value=\"Timor-Leste\">Timor-Leste<\/option><option value=\"Togo\">Togo<\/option><option value=\"Tokelau\">Tokelau<\/option><option value=\"Tonga\">Tonga<\/option><option value=\"Trinidad and Tobago\">Trinidad and Tobago<\/option><option value=\"Tunisia\">Tunisia<\/option><option value=\"Turkey\">Turkey<\/option><option value=\"Turkmenistan\">Turkmenistan<\/option><option value=\"Turks and Caicos Islands\">Turks and Caicos Islands<\/option><option value=\"Tuvalu\">Tuvalu<\/option><option value=\"Uganda\">Uganda<\/option><option value=\"Ukraine\">Ukraine<\/option><option value=\"United Arab Emirates\">United Arab Emirates<\/option><option value=\"United\n    States Minor Outlying Islands\">United\n    States Minor Outlying Islands<\/option><option value=\"Uruguay\">Uruguay<\/option><option value=\"Uzbekistan\">Uzbekistan<\/option><option value=\"Vanuatu\">Vanuatu<\/option><option value=\"Venezuela,\n    Bolivarian Republic of\">Venezuela,\n    Bolivarian Republic of<\/option><option value=\"Viet Nam\">Viet Nam<\/option><option value=\"Virgin Islands, British\">Virgin Islands, British<\/option><option value=\"Wallis and\n    Futuna\">Wallis and\n    Futuna<\/option><option value=\"Western Sahara\">Western Sahara<\/option><option value=\"Yemen\">Yemen<\/option><option value=\"Zambia\">Zambia<\/option><option value=\"Zimbabwe\">Zimbabwe<\/option><\/select><\/span><\/div>\n    <\/div>\n<\/div>\n<div class=\"form-submit\">\n<button type=\"submit\" id=\"contact-us-submit-button\" class=\"wp-block-button__link wpcf7-form-control wpcf7-submit has-spinner\">Get our latest updates<\/button>\n<\/div>\n<\/div>\n<p>\nLNRS Data Services Limited and its affiliates may contact you about relevant 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You can opt-out via the unsubscribe link in the communications that you receive or by contacting us.\n<\/p><input type=\"hidden\" name=\"client_id\" class=\"client_id\" \/><input type=\"text\" class=\"elq-itemhp-tel5\" name=\"Telephone5\" value=\"\" style=\"width:100%;\" autocomplete=\"off\"><input type=\"text\" class=\"elq-itemhp-tel7\" name=\"Telephone7\" value=\"\" style=\"width:100%;\" autocomplete=\"off\"><script>window.lnrsValidatorForms=window.lnrsValidatorForms||{};window.lnrsValidatorForms[9272]={\"fields\":{\"firstName\":{\"blockUrl\":true,\"blockDomain\":true},\"EmailAddress\":{\"blockedDomains\":[\"aol.com\",\"blueyonder.co.uk\",\"btconnect.com\",\"btinternet.com\",\"cable.com\",\"cast.com\",\"comcast.com\",\"comcast.net\",\"gmail.com\",\"google.com\",\"googlemail.com\",\"hotmail.co.uk\",\"hotmail.com\",\"hotmail.fr\",\"hotmail.nl\",\"icloud.com\",\"live.co.uk\",\"live.com\",\"live.nl\",\"mac.com\",\"mailinator.com\",\"me.com\",\"msn.com\",\"ntlworld.com\",\"outlook.com\",\"planet.nl\",\"rbi.co.uk\",\"sky.com\",\"target.com\",\"trading-llc.org\",\"ukg.com\",\"virginmedia.co.uk\",\"yahoo.ca\",\"yahoo.co.uk\",\"yahoo.com\",\"yahoo.fr\",\"yahoo.it\"]}},\"messages\":{\"blockedDomain\":\"Please enter a business email address.\",\"blockedUrl\":\"Value must not contain any URLs.\",\"blockedDomainName\":\"Value must not contain any domain names.\"}};<\/script><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Federal Unemployment Tax Act (FUTA) requirements affect which employers must pay federal unemployment taxes, applicable wage limits, and filing obligations. This guide breaks down coverage rules, exemptions, tax rates, and compliance steps for accurate reporting and timely deposits.<\/p>\n","protected":false},"author":65,"featured_media":13580,"comment_status":"closed","ping_status":"closed","template":"wp-custom-template-new-resources","categories":[118],"tags":[],"topic":[76,92,91],"class_list":["post-13339","resources","type-resources","status-publish","has-post-thumbnail","hentry","category-hr-law-guides","topic-employee-taxes","topic-payroll","topic-unemployment-insurance"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.3 (Yoast SEO v28.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Unemployment insurance tax (FUTA): Federal | Brightmine<\/title>\n<meta name=\"description\" content=\"Learn about FUTA requirements, including employer coverage, taxable wages, tax rates, reporting obligations, and compliance considerations\" \/>\n<meta name=\"robots\" content=\"index, follow, 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