FUTA tax owed on one employee this year, 2025
This works out one number from the FUTA Tax Rate & Wage Base figures published for 2025. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
This calculates
The published FUTA rate on one employee's wages up to the published wage base.
You provide
- Wages paid to this employee this year
It does not include
- Credit eligibility or credit-reduction adjustments; this uses the published net rate after the assumed maximum credit. It also does not include deposits, wage classification, other employees, or filing.
Not the one you need? The same year also has FUTA wage base headroom.
Effective 2025-01-01Source: 2025 Instructions for Form 940 (IRS)Verified 2026-09-03
Net FUTA rate after the maximum state creditSource: Publication 15 (2025), (Circular E), Employer's Tax Guide (IRS)Verified 2026-09-03
How it is worked out
The published percentage of your amount, or of the published cap if your amount is more than that, rounded to the nearest cent.
It uses Net FUTA rate after the maximum state credit, 0.6% and Wage base, $7,000, published above.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Wages paid to this employee this year | Result |
|---|---|
| 0 | $0 |
| 2,000 | $12 |
| 5,000 | $30 |
| 7,000 | $42 |
| 50,000 | $42 |
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
2025 Instructions for Form 940 (IRS)
- Wage base
Only the first $7,000 you paid to each employee in a calendar year, after subtracting any payments exempt from FUTA tax, is subject to FUTA tax. This $7,000 is called the FUTA wage base.
Publication 15 (2025), (Circular E), Employer's Tax Guide (IRS)
- Net FUTA rate after the maximum state credit
If you’re entitled to the maximum 5.4% credit, the FUTA tax rate after credit is 0.6%.
Every 2025 FUTA Tax Rate & Wage Base figure · FUTA Tax Rate & Wage Base in every year · Every calculator on this site
The same calculator for another year: 2026