Federal Unemployment Tax Act (FUTA) Calculator

Estimates your annual FUTA tax based on *your* inputs.

Tax Year:

(For display in results only. Ensure amounts/rates below match this year.)

Total FUTA Taxable Wages Paid During the Year ($):

(This is the sum of wages paid to each employee, up to the annual FUTA wage base limit per employee. **You must determine this amount.**)

Applicable FUTA Tax Rate (After State Credit, %):

(Standard effective rate is 0.6% if you get the maximum state unemployment tax credit. Enter your applicable rate.)

FUTA Wage Base Limit (Annual per employee, $):

(The maximum amount of each employee's wages subject to FUTA tax per year.)

Optional: Gross Annual Payroll ($):

(For context in results only.)

Enter values above and click Calculate.