Federal Unemployment Tax Act (FUTA)

URI: https://gptkb.org/entity/Federal_Unemployment_Tax_Act_%28FUTA%29
GPTKB entity
Statements (22)
Predicate Object
gptkbp:instance_of gptkb:United_States_federal_law
gptkbp:bfsLayer 4
gptkbp:bfsParent gptkb:Federal_Insurance_Contributions_Act_(FICA)
gptkbp:amended_by gptkb:Unemployment_Compensation_Amendments_of_1992
gptkbp:applies_to employers
Form 940
gptkbp:appointed_by gptkb:Internal_Revenue_Service
gptkbp:economic_impact increased payroll costs
gptkbp:effective_date 1939-01-01
gptkbp:enacted_by gptkb:legislation
https://www.w3.org/2000/01/rdf-schema#label Federal Unemployment Tax Act (FUTA)
gptkbp:includes_provisions_for certain small employers
gptkbp:legislation gptkb:Social_Security_Act
gptkbp:receives_funding_from unemployment benefits
state unemployment insurance programs
gptkbp:regulatory_compliance January 31
fines and interest
gptkbp:related_to state unemployment tax
gptkbp:revenue $7,000
federal unemployment trust fund
gptkbp:state up to 5.4%
gptkbp:type_of 6.0%