Robin Small pays her three workers $180, $450, and $615, respectively, per week. Calculate what Robin will pay at the end of the first quarter for (A)state unemployment and (B)federal unemployment. Assume a state rate of 5.8%. Federal rate is .6%. Base is $7,000.

Question

Quizplus · Accepted Answer

180 × 13 = 2,340, 450 × 13 = 5,850, 615 × 13 = 7995 (995 exempt); total for FUTA = 2,340 + 5,850 + 7,000 = 15,190; SUTA = 15,190 × .058 = $881.02; FUTA = 15,190 × .006 = $91.14

Robin Small Pays Her Three Workers $180, $450, and $615