[TheRealVille]

Your knowledge of the unemployment insurance contribution rates is what I would expect from a union member. Your post is ridiculous. There is no need for me to explain it to you because you would not understand it and you would claim I am wrong. Believe it or not, TheRealVille, I am also a Certified Public Accountant. I know the law. I know how it is applied. And, from your post, you don't know manure.

And as for saying the employer wouldn't pay the FUI and KUI (That's what they are called.) unless forced to do so, that is another example of your cureless stupidity. Does anyone, even a union member, pay any tax that he/she isn't forced by law to pay?

You, TheRealVille are clueless. You are in way over your head. You are embarrassing yourself.

To facilitate this program, the U.S. Congress passed the Federal Unemployment Tax Act (FUTA), which authorizes the Internal Revenue Service (IRS) to collect an annual federal employer tax used to fund state workforce agencies. FUTA covers the costs of administering the Unemployment Insurance and Job Service programs in all states. 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. As originally established, the states paid the federal government.[31]
The FUTA tax rate was originally three percent of taxable wages collected from employers who employed at least four employees,[32] and employers could deduct up to 90 percent of the amount due if they paid taxes to a state to support a system of unemployment insurance which met Federal standards,[30] but the rules have changed as follows. The FUTA tax rate is now, effective after June 30, 2011, 6.0 percent of taxable wages of employees who meet both the above and following criteria,[31] and the taxable wage base is the first $7,000 paid in wages to each employee during a calendar year.[31] Employers who pay the state unemployment tax on a timely basis receive an offset credit of up to 5.4 percent regardless of the rate of tax they pay their state. Therefore, the net FUTA tax rate is generally 0.6 percent (6.0 percent - 5.4 percent), for a maximum FUTA tax of $42.00 per employee, per year (.006 X $7,000 = $42.00). State law determines individual state unemployment insurance tax rates.[31] In the United States, unemployment insurance tax rates use experience rating.[33]

http://en.wikipedia.org/wiki/Unemployment_benefits