For 2012, State D's contribution rate for Brennean Company, based on the experience-rating system of the state, was 3.6% of the first $7,000 of each employee's earnings. The state tax returns are due one month after the end of each calendar quarter. During 2012, the company paid $3,024.00 of contributions to State d's unemployment fund. The last payment of the year is ued to pay the FUTA tax for the third and fourth quarters combined (the third quarter liability was less than the $500 threshold) Tax Payment Date? and amount