Question: under the federal unemployment tax act which party pays unemployment taxes
[{'answer': 'Employers', 'provenance': [{'wikipedia_id': '1713463', 'title': 'Federal Unemployment Tax Act', 'start_paragraph_id': 1, 'start_character': 156, 'end_paragraph_id': 1, 'end_character': 165, 'bleu_score': 1.0, 'section': 'Section::::Abstract.'}]}, {'answer': 'the employer', 'provenance': [{'wikipedia_id': '1713463', 'title': 'Federal Unemployment Tax Act', 'start_paragraph_id': 1, 'start_character': 261, 'end_paragraph_id': 1, 'end_character': 273, 'bleu_score': 1.0, 'section': 'Section::::Abstract.'}]}, {'provenance': [{'wikipedia_id': '1713463', 'title': 'Federal Unemployment Tax Act', 'start_paragraph_id': 1, 'start_character': 0, 'end_paragraph_id': 1, 'end_character': 336, 'bleu_score': 0.8937168577929461, 'meta': {'yes_no_answer': 'NONE', 'annotation_id': 14541181115368504985}, 'section': 'Section::::Abstract.'}]}, {'provenance': [{'wikipedia_id': '1713463', 'title': 'Federal Unemployment Tax Act', 'start_paragraph_id': 0, 'start_character': 0, 'end_paragraph_id': 0, 'end_character': 0, 'bleu_score': 1.0, 'meta': {'yes_no_answer': 'NONE', 'annotation_id': 14541181115368504985}, 'section': 'Section::::Abstract.'}]}, {'provenance': [{'wikipedia_id': '1713463', 'title': 'Federal Unemployment Tax Act', 'section': 'Section::::Abstract.', 'start_paragraph_id': 1, 'end_paragraph_id': 1, 'meta': {'evidence_span': ['the employer is required to pay the tax in installments during the tax year.', '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.', '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.']}}]}, {'provenance': [{'wikipedia_id': '30552', 'title': 'Taxation in the United States', 'section': 'Section::::Payroll taxes.:Unemployment taxes.\n', 'start_paragraph_id': 76, 'end_paragraph_id': 76, 'meta': {'evidence_span': ['Employers are subject to unemployment taxes by the federal and all state governments', 'Employers are subject to unemployment taxes by the federal and all state governments. The tax is a percentage of taxable wages with a cap.', 'Employers are subject to unemployment taxes by the federal and all state governments. The tax is a percentage of taxable wages with a cap.']}}]}]