Federal Unemployment Tax (FUTA) page 29: http://www.irs.gov/pub/irs-pdf/p15.pdf http://www.irs.gov/pub/irs-pdf/p15.pdf If you are in the lower rate, i.e 0.6%

Federal Unemployment Tax (FUTA) page 29: http://www.irs.gov/pub/irs-pdf/p15.pdf http://www.irs.gov/pub/irs-pdf/p15.pdf If you are in the lower rate, i.e 0.6% of the first $7000 in wages, the FUTA tax is... a whopping $42