You have just accepted a position as the Payroll Manager for an individual who owns several separate businesses. The owner comes to you on your first day with the following questions.

#1. I plan to start Company Q this year. The company will be in Kentucky. I don't plan to pay out total wages over $1,500. I will have 2 employees who will work intermittently during the year. One will work about a day each week for about 12 weeks of the year and the other will work about a day each week for another 12 weeks of the year. Do I need to worry about FUTA and SUTA?