The current FUTA tax rate is 0.8%, and the SUTA tax rate is 5.4%. Both taxes are applied to the first $7,000 of an employee's pay. Assume that an employee earned $8, 300. What is the amount of total unemployment taxes the employer must pay on this employee's wages? $434.00. $436.50. $448.20. Zero, since the employee's wages exceed the maximum of $7000. $514.60