FUTA tax owed on one employee this year, 2026
This works out one number from the FUTA Wage Base figures published for 2026. 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.
Not the one you need? The same year also has FUTA wage base headroom.
Effective 2026-01-01Source: Publication 15 (2026), (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.
Publication 15 (2026), (Circular E), Employer's Tax Guide (IRS)
- Wage base
Figuring FUTA tax. For 2026, the FUTA tax rate is 6.0%. The tax applies to the first $7,000 you pay to each em- ployee as wages during the year. The $7,000 is the federal wage base.
- 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 2026 FUTA Wage Base figure · FUTA Wage Base in every year · Every calculator on this site
The same calculator for another year: 2025