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Feb 8, 2023 · FUTA Tax per employee = (Taxable Wage Base Limit) x (FUTA Tax Rate). With the Taxable Wage Base Limit at $7,000, FUTA Tax per employee = $7,000 x 6% (0.06) = $420. Consider an employer having 10 employees. Let’s see how to calculate the FUTA tax. FUTA Tax Rate = 6% (0.06) Number of Employees = 10. FUTA Tax per employee = $7,000 x 6% (0.06 ...

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