Since the SUTA rates changes are made at the end of each year, the available 2021 rates were used for FUTA and SUTA. Note: For this textbook edition the rate 0.6% was used for the net FUTA tax rate for employers. Example 5-7 Shu Company located in Georgia had FUTA taxable wages of $130,000 and SUTA taxable wages (on first $9,500 ) were $210,000 with a 0.9 percent SUTA tax rate. The total unemployment taxes that Shu Company is liable for are: Due to its experience rating, Ianelli, Inc., is required to pay unemployment taxes on its payroll as follows: 1. Under SUTA for Massachusetts on taxable payroll of $15,500, the contribution rate is 4%. 2. Under SUTA for New Hampshire on taxable payroll of $29,000, the contribution rate is 6.65%. 3. Under SUTA for Maine on taxable payroll of $81,400, the contribution rate is 2,9%. 4. Under FUTA, the taxable payroll is $109,500