A state-by-state comparison of the 2014 FUTA tax rate can be made by visiting the United States Department of Labor website, which provides links to each individual state unemployment tax agency. A downloadable table is available through the tax policy center website, on the Tax Facts page.
FUTA, or Federal Unemployment Tax Act, is a federal law that requires employers to pay unemployment taxes. The federal FUTA rate is 6 percent and employers can receive a credit if they pay state unemployment taxes. Each state has a different unemployment tax rate that should be taken into consideration when calculating the payment of unemployment taxes.