Question: how to calculate federal unemployment tax 2019?
Answer: Multiply the current FUTA tax rate (6.2%) by each employee's taxable wages up to the wage base ($7,000) paid in the quarter.
Add up the results. ... 
Next, multiply the maximum allowable credit amount (5.4%) by the same wages up to the wage base.
Add up the results. ... 
Subtract this amount from the gross FUTA tax liability.