Since the SUTA rates changes are made at the end of each year, the available 2019 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. Jake Gore worked for two different employers. Until May, he worked for Wonderman Construction Company in Kansas City, Kansas, and earned $21,500. The state unemployment rate for Wonderman is 4.6%. He then changed jobs and worked for Buxmont Improvement Company in Mobile, Alabama, and earned $33,100 for the rest of the year. The state unemployment rate for Buxmont is 5.1%. Determine the unemployment taxes (FUTA and SUTA) that would be paid by each company, Round your answers to the nearest cent. Use Figure 5.1 to determine SUTA caps in Alabama and Kansas. a. Wonderman Construction Company b. Buxmont Improvement Company FIGURE 5.1 Sunmary of State Unemployment Compensation Laws (2019) Warning: The provisions of the state laws are subject to change at any time. Contributions (On first $7,000 unless otherwise indicated) Sue of Firm (One employee in specified time and/or size of payroll!) 20 weeks Employee State ALABAMA ALASKA ARIZONA ARKANSAS CALIFORNIA Benefits (Excluding dependency allowances) Waiting Max Min Max Period per per Duration (weeks) Week Week (weela) none $265 $45 1 370 56 26 1 240 60 1 451 81 26 1 10 25 any time 0 546 on first $39,900 Employer Min-Max 0.65% 6.896 on first $8,000 1.0% 5.49 on first $39.900 0.04%-11 80% 0.4%-14.3% on first $10,000** 1.5% 6.2% 20 weeks 10 days over $100 in any calendar quartet 450 1.0% on first $118,371 (disability ins) any time 1 none 20 weeks 20 weeks 0.6296-8.15% on first $13,100** 1.9%-6.8% on first $15,000 0.3%-8.2 on first $16,500 1.6-7.0% on first $9,000 552 631 330 432 25 IS 20 SO 26 26 26 26 none 1 COLORADO CONNECTICUT DELAWARE DISTRICT OF COLUMBIA FLORIDA GEORGIA HAWAII any time 1 23 20 weeks 20 weeks 0.1%-5.496 0.04%-8.10% on first $9,500** 0.0-5.6% on first $46,800 nore 275 330 630 44 3 26 26 any time 1 0.5% of maximum weekly wages of $1,088.08 not to exceed $5.44 per week (disability ins) 1 410 12 26 1 1 notie 1 none 1 449 390 455 169 415 247 418 430 195 362 51 50 68 117 39 10 71 25 31 81 IDAHO 20 weeks of $300 0.251%-54% on first $40,000 in any calendar quarter ILLINOIS 20 weeks 0.475% 6.875% on first $12.960 INDIANA 20 weeks 0.5%-7.4% on first $9.500** IOWA 20 weeks 0.096-7.5% on first $30,600 KANSAS 20 weeks 00%-7.1% on first $14,000** KENTUCKY 20 weeks 0.3%-90% on first $10.500 LOUISIANA 20 weeks 0.10% 6.2% on first $7,700** MAINE 20 weeks 0.06%-5.46% on first $12.000* MARYLAND any time 0.3%-7.5% on first 58,500 MASSACHUSETTS 13 weeks 0.94%-14 37% on first $15,000** MICHIGAN 20 weeks or 006%-10 3% on first 59.000 $1,000 in calendar year MINNESOTA 20 weeks 0.299.1% on first $34,000** MISSISSIPPI 20 weeks 0.29-5.6% on first $14,000 MISSOURI 20 weeks 0.0%-5.4% on first $12,000 MONTANA Over $1,000 in 0.13%-6.3% on first $33,000 current or preceding year NEBRASKA 20 weeks 0.0%-5,4% on first $9.000** NEVADA 0.25%-5.4% on first $31,200 quarter NEW HAMPSHIRE 20 weeks 0.1%-70% on first $14.000 25 26 26 26 26 26 26 26 30 20 1 none 1 none 693 26 1 1 1 235 320 487 38 30 48 139 26 28 1 1 414 30 16 26 26 426 none S225 in any none 127 32 20 1 695 73 26 442 M 1 100 26 1 350 46 26 43 NEW JERSEY $1,000 in any year 0.4% 5.4% on first $34 400** 0675% (0.1796 for disability ins, 0.505% for unempl comp/family leave/workforce development funds) on first $34.400 NEW MEXICO 20 weeks or $450 0339-54% on first $24,800" in any quarter NEW YORK $300 in any 06%-79% on first $11.400** 0.5%-limit $0 60 weekly quarter NORTH 20 weeks 0.06%-5.76% on first $24,300** CAROLINA NORTH DAKOTA 20 weeks 0.15% 9.75% on first $36,400** OHIO 20 weeks 0.399.2% on first $9.500". OKLAHOMA 20 weeks 0.19-5.596 on first $18,100 OREGON 20 weeks 0.99-5.4% on first $40.600 PENNSYLVANIA 18 weeks or $225 2.39054-11.0333% on first $10,000+ 0.06% on total wages in any quarter PUERTO RICO 1.-49-5.4% 0.3% on first $9,000 (disability ins) RHODE ISLAND 1.19-9.70% on first $23,600** 1.1% on first $71.000 (disability ins SOUTH 0.06%-3.46% on first $14.000 CAROLINA SOUTH DAKOTA 20 weeks 0,0-9.886 on first $15,000** TENNESSEE 20 weeks 0.01%-1009 TEXAS 20 weeks 0.36%-6.36% on first $9,000** 1 1 1 26 26 +43 506 590 573 1 16 138 35 26 26 1 any time 1 133 7 26 any time 1 576 any time 1 326 42 1 102 275 307 28 30 1 1 26 26 1 543 25 26 26 UTAH $140 in calendar 1.1% 5.5% on first $35,300 quarter in current or precedingt calendar year VERMONT 20 weeks 0.89-6.5% on first $15,600 VIRGIN ISLANDS' any time 1.5% 6.0% on first $26,500 VIRGINIA 20 weeks 0.11%-6.21% on first $8,000 WASHINGTON any time 0.13%-5.72% on first $49,800** WEST VIRGINIA 20 weeks 15%-8.5% on first $12,000** WISCONSIN 20 weeks 00%-12.0% on first $14,000** WYOMING S500 in current or 0.18%-8.729 on first $25,400 preceding calendar year 1 1 1 1 59 33 60 498 SOS 378 749 424 370 189 26 26 26 26 178 1 none 24 54 33 1 26