FUTA / SUTA Employer Tax Calculator
사업장 규모
고용안정·직업능력개발 사업주 요율: 0.25% / 0.45% / 0.65% / 0.85%
세전 월 보수월액 (비과세 제외)
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How to use
- 1 Enter the number of employees and average annual wages.
- 2 Select your state. SUTA wage base and experience rating range vary widely.
- 3 Enter your SUTA experience rate. New employers typically pay state-set new-employer rate; established employers pay rates based on layoff history.
- 4 Click Calculate to see annual FUTA + SUTA tax obligation.
- 5 Pay quarterly: FUTA via Form 940 if over $500/year (otherwise annual); SUTA per state schedule. Late filing accrues 5-25% penalties.
About FUTA / SUTA Employer Tax Calculator
FAQ
Q How much is FUTA per employee?
For most employers, FUTA effective rate is 0.6% on first $7,000 of each employee's annual wages = $42 per employee per year. The gross rate is 6.0% but you get a 5.4% credit if your state UI taxes are paid on time. Credit reduction states (CA, NY, USVI in 2025) lose 0.3% of credit per year, raising their effective FUTA.
Q What is the SUTA wage base in my state?
Varies dramatically. Washington has the highest at $73,300 in 2026. Hawaii $59,600, Oregon $53,200. Most states fall in the $10K-$15K range. Texas $9,000. Florida and California $7,000 (matching FUTA base). Check your state Department of Labor or workforce agency for current year wage base.
Q When do I file Form 940?
Annually by January 31 for the prior calendar year. If FUTA tax exceeded $500 in any quarter, you must also make quarterly deposits via EFTPS. The IRS imposes 5% per month penalty (max 25%) for late Form 940, plus interest. File even if you owe nothing.
Q How do new employers calculate SUTA?
New employers pay the "new employer rate" set by each state — typically 1.5-3.5% — for the first 2-3 years until they build experience. After that, the state assigns an "experience rate" based on actual layoff history. Stable employers eventually pay 0.0-1.0%; layoff-heavy industries pay 6.0%+.
Q Are 1099 contractors subject to FUTA?
No — FUTA only applies to W-2 employees. 1099 independent contractors handle their own self-employment tax via Schedule SE. However, misclassifying employees as 1099 to avoid FUTA is a serious IRS issue with penalties of 25-50% of unpaid taxes plus interest. Use Form SS-8 if classification is unclear.
Q What is the difference between FUTA and SUTA?
FUTA is the federal unemployment tax (6.0% gross, 0.6% net for most employers, on first $7,000). SUTA is the state unemployment tax — rate, wage base, and experience rating all set by each state. Combined federal-state UI taxes fund unemployment benefits. Employers pay both; workers don't.
Q Can I owe FUTA but not SUTA?
Rare. FUTA covers all US employers with at least 1 employee earning $1,500+ per quarter. State SUTA generally has the same threshold. Religious organizations, certain partnerships, and some other special-status employers may be exempt from FUTA but still subject to SUTA, or vice versa.
Q How can I lower my employer UI tax?
Build a clean experience rating: minimize layoffs, contest unjustified UI claims (e.g., termination for misconduct, voluntary quit). Many states allow voluntary contributions to lower future rates. The biggest savings come from maintaining stable employment over years — long-term employers in stable industries often pay near 0%.
Official resources
IRS — Form 940 (FUTA Tax Return)
IRS authoritative source for Form 940 and FUTA tax filing requirements.
IRS Publication 15 — Employer's Tax Guide
IRS Publication 15 (Circular E) covering FUTA, FICA, and federal income tax withholding.
US DOL — Unemployment Insurance Tax
Department of Labor reference on federal-state UI program structure.
Tax Foundation — State UI Tax Comparison
State-by-state SUTA wage base, rate, and structure comparison.