Generally, employers must pay Federal Unemployment Tax Act taxes for employees that they paid at least $1,500 in wages in any calendar quarter during the current or previous year, according to the Internal Revenue Service. The requirement includes all temporary, part-time and full-time employees but not partners in a partnership.
Employers must also pay FUTA taxes if they had at least one employee for part of a day in any 20 or more different weeks in the previous year or 20 or more different weeks in the current year, notes the IRS. The IRS imposes separate tests for employers who pay household or agricultural employees. Employers who pay FUTA taxes must file Form 940, Employer's Annual Federal Unemployment Tax Return with the IRS.