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coffee님이 2011-03-25 11:49:41.0에 쓰신글
>안녕하세요
>
>회사에서는 종업원을 위해 FUTA와 SUTA를 각각 IRS와 EDD에 납부를
>하게 되어 있지요.
>
>그런데 궁금한 것은 보통 실업급여는 EDD에서만 받게 되는데 IRS는
>FUTA를 받아서 어떤 혜택을 주는지요?

"그런데 궁금한 것은 보통 실업급여는 EDD에서만 받게 되는데 IRS는 FUTA를 받아서 어떤 혜택을 주는지요?"--->As you can see,Unemployment Insurance is a federal-state program jointly financed through Federal and state employer payroll taxes (federal/state unemployment insurance tax). Generally, employers must pay both state and Federal unemployment taxes if they pay wages to employees totaling $1,500, or more, in any quarter of a calendar year; or,they had at least one employee during any day of a week during 20 weeks in a calendar year.As you said, FUTA authorizes the IRS to collect a Federal employer tax used to fund state workforce agencies. Employers pay this tax annually by filing IRS Form 940. FUTA covers the costs of administering the unemployment insurance and Job Service programs in all states. In addition, FUTA pays one-half of the cost of extended unemployment benefits (during periods of high unemployment) and provides for a fund from which states may borrow, if necessary, to pay benefits.
in general, The FUTA tax rate is 6.2% of taxable wages. The taxable wage base is the first $7,000 paid in wages to each employee during a calendar year. Employers who pay the state unemployment tax on a timely basis, will receive an offset credit of up to 5.4% regardless of the rate of tax they pay the state. Therefore, the net FUTA tax rate is generally 0.8% (6.2% - 5.4%), NOT whole 6.2%,for a maximum FUTA tax of $56.00 per employee, per year (.008 X $7,000. = $56.00). State law determines individual state unemployment insurance tax rates.