Question

3. An employer in San Diego, California, employs two individuals, whose taxable earnings to date (prior to the current pay period) are $1,420 and $6,600. During the current pay period, these employees earn $3,350 and $1,700, respectively. The applicable SUTA tax rate is 3%, and the California SUTA threshold is $7,000.

FUTA tax = $
SUTA tax = $

4. An employer in Durham, North Carolina, employs three individuals, whose taxable earnings to date (prior to the current pay period) are $6,000, $20,100, and $34,500. During the current pay period, these employees earn $980, $1,600, and $1,150, respectively. The applicable SUTA tax rate is 1.2%, and the North Carolina SUTA threshold is $23,100.

FUTA tax = $
SUTA tax = $

Answer 1

3) FUTA tax: tax rate 6% with threshold limit $7000.
Employee	1	2	Total
Privious pay	1420	6600
Current pay	3350	1700
Applicable	3350	400
FUTA tax	201	24	225
SUTA tax: tax rate 3% with threshold limit $7000.
Employee	1	2	Total
Privious pay	1420	6600
Current pay	3350	1700
Applicable	3350	400
SUTA tax	100.5	12	112.5
4) FUTA tax: tax rate 6% with threshold limit $7000.
Employee	1	2	3	Total
Privious pay	6000	20100	34500
Current pay	980	1600	1150
Applicable	1000	0	0
FUTA tax	60	0	0	60
SUTA tax: tax rate 1.2% with threshold limit $23100.
Employee	1	2		Total
Privious pay	6000	20100	34500
Current pay	980	1600	1150
Applicable	980	1600	0
SUTA tax	11.76	19.2	0	30.96