Unemployment taxes (FUTA and SUTA) do not have to be paid by an employer who has only part-time employees.

True

False

In the case of a part-time employee, the employer pays a FUTA tax on only the first $14,000 of earnings (double the regular limit).

True

False

For FUTA purposes, an employer must pay a higher FUTA tax rate on executives than on nonsupervisory personnel.

True

False

When making a deposit of FUTA taxes, the employer must make the deposit by the:

	a.	10th of the month after the quarter.
	b.	15th of the month after the quarter.
	c.	same day of the FICA and FIT deposits.
	d.	end of the following quarter.
	e.	end of the month after the quarter. Partnerships do not have to pay unemployment taxes on the wages of their employees. True False If an employee works in more than one state, the employer must pay a separate SUTA tax to each of those states in which the employee earns wages. True False