Employee SUTA Contributions

Some states impose a contributions requirement on employees in addition to the contributions made by the employer. Computing an employee's withholding is computationally no different than an employer's... taxable wages (those under the cap) times the state rate for employees.

Let's investigate an individual that lives in New Jersey whose monthly wages equal $2,470 and whose earnings to date have not exceeded the New Jersey cap of $

	Description		Calculation
1.	Looking at the chart, in the Employee column, it provides the employee withholding rate (.845% in New Jersey) and the withholding taxable wage cap.
2.	Taxable wages		$2,470
3.	New Jersey employee rate		0.845%
4.	Employee SUTA tax, rounded to the nearest cent		$20.87

Tackle It

Using the amalgamated State SUTA chart, complete the following.

Note: Round all amounts to the nearest cent.

Mia Hamm lives in Rhode Island and has wages of $1,150.00 per week and has not exceeded the SUTA cap of $

Employee: Hamm, Mia	State: Rhode Island
Taxable wages	$
SUTA tax rate	%
Total unemployment tax	$

Medal Points

Compute the FUTA and SUTA taxes for both the employer and employee in the scenario below.

Cheesehead Baseball has a baseball camp in Fifield, Wisconsin. FUTA wages are $13,035.42. Taxable SUTA wages are $15,932.18 on the first $ and experience rating is 11.5%. Alex Rodriguez has worked for Cheesehead Baseball for over 5 years and earns $724.19 per week. Note: Assume Cheesehead Baseball remitted their SUTA on time.

For Cheesehead Baseball, compute both their total unemployment tax and, if applicable, the amount that would be withheld from Alex Rodriguez's weekly paycheck.

Note: Round all amounts to the nearest cent. If the answer is zero, enter "0". And use the Practice State SUTA Chart to complete the scenario.

Employer: Cheesehead Baseball
Net FUTA tax	$
SUTA tax
Total unemployment tax	$

Employee: Alex Rodriguez	State: Wisconsin
Employee unemployment tax	$

Medal Points

Assume instead that Alex Rodriguez lives in Hawaii and has wages of $1,200 per week. The amount of SUTA withheld from his check would be $