Paying Unemployment Taxes
In addition to the employer’s portion of the Social Security and Medicare taxes, one other employer’s tax is partially based on employees’ salaries. As the last chapter mentioned, employers also pay into an unemployment fund known as the Federal Unemployment Tax (FUTA).
Taxes are charged at both the federal and state level, but you get a credit toward the federal amount based on the amount you pay to the state. FUTA is 6.2 percent on the first $7,000 per employee (less a credit for contributions to state funds up to a maximum of 5.4 percent).
You can find the details of unemployment taxes for your own state ...