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 $3,760 and $1,750, respectively. The applicable SUTA tax rate is 3%, and the U.S. Virgin Islands SUTA threshold is $26,500.

FUTA tax =

(FUTA Tax is 3.00% in Virgin Islands)