Question

For each of the following independent circumstances calculate both the FUTA and SUTA tax owed by the employer for each employee for the current pay period:

1: An employer in Delaware City, Delaware, employs two individuals, whose taxable earnings to date (prior to the current pay period) are $6,100 and $8,800. During the current pay period, these employees earn $1,450 and $2,000, respectively. The applicable SUTA tax rate is 2.1%, and the Delaware SUTA threshold is $18,500.
Employee 1:                         Employee 2:
FUTA tax = $                        FUTA tax=$
SUTA tax = $                       SUTA tax=$

2:An employer in Bridgeport, Connecticut, employs three individuals, whose taxable earnings to date (prior to the current pay period) are $5,500, $12,900, and $14,200. During the current pay period, these employees earn $2,200, $1,950, and $2,400, respectively. The applicable SUTA tax rate is 4.9%, and the Connecticut SUTA threshold is $15,000.
Employee 1:                         Employee 2:                    Employee 3:
FUTA tax = $                        FUTA tax=$                     FUTA tax=$
SUTA tax = $                        SUTA tax=$                     SUTA tax=$

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.
Employee 1:                           Employee 2:
FUTA tax = $                          FUTA tax=$
SUTA 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 $22,300.
Employee 1:                         Employee 2:                        Employee 3:
FUTA tax = $                         FUTA tax=$                        FUTA tax=$
SUTA tax = $                         SUTA tax=$                        SUTA tax=$

Answer 1

Question 1
	To date earnings prior to current pay period		Earnings in current pay period	To date earnings including current pay period		Threshold earnings		Taxable Earnings		Tax Rate		Tax Amount ($)
						FUTA	SUTA	FUTA	SUTA	FUTA	SUTA	FUTA	SUTA
Employee 1	6100		1450	7550		7000	18500	550	1450	6%	2.10%	33	30.45
Employee 2	8800		2000	10800		7000	18500	3800	2000	6%	2.10%	228	42
Total	14900		3450	18350				4350	3450			261	72.45
Question 2
	To date earnings prior to current pay period		Earnings in current pay period	To date earnings including current pay period		Threshold earnings		Taxable Earnings		Tax Rate		Tax Amount ($)
						FUTA	SUTA	FUTA	SUTA	FUTA	SUTA	FUTA	SUTA
Employee 1	5500		2200	7700		7000	15000	700	0	6%	4.90%	42	0
Employee 2	12900		1950	14850		7000	15000	7850	0	6%	4.90%	471	0
Employee 3	14200		2400	16600		7000	15000	9600	1600	6%	4.90%	576	78.4
Total	32600		6550	39150				18150	1600			1089	78.4
Question 3
	To date earnings prior to current pay period		Earnings in current pay period	To date earnings including current pay period		Threshold earnings		Taxable Earnings		Tax Rate		Tax Amount ($)
						FUTA	SUTA	FUTA	SUTA	FUTA	SUTA	FUTA	SUTA
Employee 1	1420		3350	4770		7000	7000	0	0	6%	3.00%	0	0
Employee 2	6600		1700	8300		7000	7000	1300	1300	6%	3.00%	78	39
Total	8020		5050	13070				1300	1300			78	39
Question 4
	To date earnings prior to current pay period		Earnings in current pay period	To date earnings including current pay period		Threshold earnings		Taxable Earnings		Tax Rate		Tax Amount ($)
						FUTA	SUTA	FUTA	SUTA	FUTA	SUTA	FUTA	SUTA
Employee 1	6000		980	6980		7000	22300	0	0	6%	1.20%	0	0
Employee 2	20100		1600	21700		7000	22300	14700	0	6%	1.20%	882	0
Employee 3	34500		1150	35650		7000	22300	28650	13350	6%	1.20%	1719	160.2
Total	60600		3730	64330				43350	13350			2601	160.2