2:An employer in Bridgeport, Connecticut, employs three individuals, whose taxable earnings to date (prior to the current pay period) are $5,500, $12,900, and $14,200. During the current pay period, these employees earn $1,840, $1,870, and $1,940, respectively. The applicable SUTA tax rate is 4.9%, and the Connecticut SUTA threshold is $15,000.

FUTA tax = $

SUTA tax = $

3:An employer in the U.S. Virgin Islands, employs two individuals, whose taxable earnings to date (prior to the current pay period) are $1,420 and $26,100. During the current pay period, these employees earn $4,180 and $1,850, respectively. The applicable SUTA tax rate is 3%, and the U.S. Virgin Islands SUTA threshold is $26,500.

FUTA tax = $

SUTA tax = $ 137.40

4:An employer in Durham, North Carolina, employs three individuals, whose taxable earnings to date (prior to the current pay period) are $6,000, $21,700, and $34,900. During the current pay period, these employees earn $970, $1,920, and $1,460, respectively. The applicable SUTA tax rate is 1.2%, and the North Carolina SUTA threshold is $24,300.

FUTA tax = $

SUTA tax = $ 34.68