Title: Federal Unemployment Tax Act
Content:  The Federal Unemployment Tax Act (or FUTA, ) is a United States federal law that imposes a federal employer tax used to help fund state workforce agencies. Employers report this tax by filing an annual Form 940 with the Internal Revenue Service. In some cases, the employer is required to pay the tax in installments during the tax year. FUTA covers a federal share of the costs of administering the unemployment insurance (UI) and job service programs in every state. In addition, FUTA pays one-half of the cost of extended unemployment benefits (during periods of high unemployment) and provides for a fund from which states may borrow, if necessary, to pay benefits.
Title: Federal Unemployment Tax Act
Content:  Until June 30, 2011, the Federal Unemployment Tax Act imposed a tax of 6.2%, which was composed of a permanent rate of 6.0% and a temporary rate of 0.2%, which was passed by Congress in 1976. The temporary rate was extended many times, but it expired on June 30, 2011. Consequently, for the years until 2010 and the first six months of 2011, the FUTA imposed a 6.2% tax (before credits) on the first $7,000 of gross earnings of each worker per year. Once the worker's earnings reach $7,000 during a given year, the employer no longer pays any FUTA for that year with respect to that worker. Certain credits are allowed with respect to state unemployment taxes paid that may reduce the effective FUTA rate to 0.8%. Effective July 1, 2011, the rate decreased to 6.0%. That rate may be reduced by an amount up to 5.4% through credits for contributions to state unemployment programs under sections 3302(a) and 3302(b), resulting in a minimum effective rate on and after July 1, 2011 of 0.6% (6.0–5.4%).
Title: Unemployment insurance in the United States
Content:  maximum of 10 weeks, funded through a payroll tax imposed on employers. Programs were created in other states following the passage of the federal Social Security Act of 1935. Under Title III of the Act, the federal government would levy a payroll tax on almost all employers to fund unemployment insurance programs run by state governments, conditional on states following certain minimum requirements concerning program administration. In states that levied their own taxes to administer programs that exceeded the requirements, the federal government would forgive this payroll tax. The terms of this federal-state cooperation are set by the Federal Unemployment Tax Act (FUTA), which authorizes the Internal Revenue Service (IRS) to collect an annual federal employer tax used to fund state 
Title: Unemployment insurance in the United States
Content:  Unemployment insurance is funded by both federal and state payroll taxes. In most states employers pay state and federal unemployment taxes if: (1) they pay wages to employees totaling $1,500 or more in any quarter of a calendar year; or; (2) they had at least one employee during any day of a week during 20 weeks in a calendar year, regardless of whether the weeks were consecutive. Some state laws differ from the federal law. Since June 2011, the Federal Unemployment Tax Act (FUTA) has set the taxable wage base as the first $7,000 of wages paid to each employee during a calendar year, and the tax rate as 6% of 
Title: Unemployment insurance in the United States
Content:  benefits. In 1970, FUTA was amended to create an extended benefits program where the federal government would pay half of the cost of extended benefits triggered during periods of high state-level unemployment. In 1986, the Tax Reform Act required that unemployment compensation be considered taxable income for the purposes of federal taxes. In 2003, Rep. Philip English introduced legislation to repeal the taxation of unemployment compensation, but the legislation did not advance past committee. Most states with income tax consider unemployment compensation to be taxable. Under the American Recovery and Reinvestment Act of 2009, the first $2,400 worth of unemployment income received during the tax year of 2009 was exempted from being considered as taxable income on the federal level.
Title: State unemployment tax act
Content:  Taxes under State Unemployment Tax Act (or SUTA) are those designed to finance the cost of state unemployment insurance benefits in the United States, which make up all of unemployment insurance expenditures in normal times, and the majority of unemployment insurance expenditures during downturns, with the remainder paid in part by the federal government for "emergency" benefit extensions. The tax is unique in two primary aspects. First, the tax is experience rated which means that tax rates are firm-specific and the rate a firm faces updates each year to reflect the cost of the benefits that firm's former employees have received recently. Because it is primarily firms in stress that generate layoffs, these tax increases target firms that are already under strain. For this reason, states limit how high they allow 
Title: United States labor law
Content:  low inflation before, and the US unemployment rate follows which political party is in the White House. If despite fiscal and monetary policy people are unemployed, the Social Security Act of 1935 creates unemployment insurance. One of its goals is to stabilize employment by encouraging employers to retain workers in downturns. Unlike other systems, this makes social security highly dependent on employers. It is funded through a federal payroll tax, and employers that make more layoffs pay higher rates based on past experience. A laid off employee brings a claim to state unemployment office, the former employer is informed and may 
Title: Unemployment insurance in the United States
Content:  wages. Employers can deduct up to 90% of the amount due if they paid taxes to a state to support a system of unemployment insurance which met Federal standards. Employers who pay the state unemployment tax on time receive an offset credit of up to 5.4% regardless of the rate of tax they pay their state. Therefore, the net FUTA tax rate is generally 0.6% (6.0%–5.4%) on the taxable amount of $7,000, for a maximum FUTA tax of $42.00 per employee per year. State law determines individual state unemployment insurance tax rates and taxable wage bases. Although FUTA mandates a taxable wage base of $7,000 per employee, only Arizona, California, 
Title: Federal Unemployment Tax Act
Content: 1) Wages for services performed outside the United States. ; 2) Wages paid to a deceased employee or a deceased employee's estate in any year after the year of the employee's death. ; 3) Wages paid by a parent to a child under age 21, paid by a child to a parent, or paid by one spouse to the other spouse. ; 4) Wages paid by a foreign government or international organization. ; 5) Wages paid by a state or local government or by the United States federal government. ; 6) Wages paid by a hospital to interns. ; 7) Wages paid to newspaper carriers under age 18. ; 8) Wages paid by a school to a student of the school. ; 9) Wages paid by an organized seasonal camp to a full-time student who worked fewer than 13 calendar weeks during the calendar year. ; 10) Wages paid by 501(c)(3) nonprofit organizations. The following wages are exempt from Federal Unemployment Tax Act payments: 
Title: Steward Machine Co. v. Davis
Content:  provisions of the Social Security Act of 1935 established a tax on employers, but if a state established an approved unemployment compensation plan, the taxpayer could credit up to 90% of the federal tax paid to the state unemployment fund. In effect, the Act established a taxing structure, which was designed to induce states to adopt consistent laws for funding and payment of unemployment compensation. The main controversy in Steward was whether the tax coerced the states and whether the tax was within the powers of Congress. Justice Benjamin N. Cardozo wrote for a sharply-divided Court, which was in the process of changing its character relative to affirmation of federal action for the general welfare: 

Question: under the federal unemployment tax act which party pays unemployment taxes?
Answer: Employers.
the employer.