[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-303657-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-303657-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","futa-suta-unemployment-insurance-reminders-review-employment-tax-reminders","FUTA & SUTA: Unemployment Insurance Reminders - Review employment tax reminders","","FUTA and SUTA unemployment insurance reminders explain how Unemployment Insurance (UI) benefits are funded through employer-paid taxes, and which employment situations may be overlooked. It outlines the federal FUTA tax rate, filing deadlines and estimate-payment triggers, plus Minnesota SUTA registration and quarterly reporting requirements including Zero-Wage Reports. It also lists excluded payment categories and notes a Shared Work Program option, urging timely claim determinations review and professional guidance.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/futa-suta-unemployment-insurance-reminders-review-employment-tax-reminders/303657/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/futa-suta-unemployment-insurance-reminders-review-employment-tax-reminders/303657.png","ImageObject",442,249,{"name":42,"@type":43},"Maya Linwood","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-04","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What does FUTA cover and what is the current federal tax rate?","Question",{"text":62,"@type":63},"FUTA is the Federal Unemployment Tax. A current tax rate of 6% applies to the federal wage base of $7,000, resulting in a net FUTA rate of 0.6% (or $42 per employee).","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What are Minnesota employers required to do for SUTA reporting?",{"text":67,"@type":63},"Minnesota employers must register online with the MN UI program and submit wage detail reports and payments quarterly. If there are no wages to report, a Zero-Wage Report must still be submitted.",{"name":69,"@type":60,"acceptedAnswer":70},"Which payments can be excluded from the Minnesota SUTA calculation?",{"text":71,"@type":63},"Excluded payments include certain services for sole proprietorships (spouse, parents, or children under 18), services performed by partners in partnerships, and wages of owners or members who own 25% or more in corporations or LLCs.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},303657,1791081831,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":115,"slug":116},18,30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":114,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":26,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":22,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":4},962084928432,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","FUTA & SUTA: Unemployment Insurance Reminders  \nUnemployment Insurance (UI) provides benefits to workers who become unemployed through no  \nfault of their own. The benefits are funded through a tax paid by employers. Most employment is  \nsubject to Federal and State UI – with some exceptions. The exceptions for non-covered business owners in Minnesota, which are noted below, can often be overlooked. Now is a good time to review your employment classifications.  \nFUTA is the Federal Unemployment Tax. The current tax rate of 6% is applied to the federal wage base of $7,000 . MN employers receive a 5.4% credit for state unemployment taxes when they file their Form 940 timely. This results in a .6% net FUTA tax rate or $42 per employee. The FUTA Form  \n940 ([www.irs.gov](www.irs.gov)) is an annual form due by January 31. If the FUTA tax for any quarter is more than $500, an estimate payment is required prior to the annual filing.  \nThe State Unemployment Tax (SUTA) requires any organization that pays covered wages in Minnesota to register with the MN UI program online ([www.uimn.org](www.uimn.org) ) . Wage detail reports and payments are required quarterly. If there are no wages to report, a Zero-Wage Report must be still be submitted.  \nThe SUTA taxable wage base in MN is $32,000 for 2018, the same as 2017. UI tax rate determinations for 2018 will be sent to employers by December 15, 2017 and are also available online.  \nThe following payments can be excluded from the MN SUTA calculation:  \n- Sole Proprietorship: services performed by spouse, parents or children under 18.  \n- Partnership: services performed by partners.  \n- Corporations & LLCs: wages of owners or members who own 25% or more. Employers may voluntarily extend coverage to these parties.  \nA Shared Work Program offered in MN is an alternative to layoffs and helps keep experienced and trained staff. Selected employees can work reduced hours and receive unemployment benefits to offset the reduced wages. For more information [go to](go to www.uimn.org/employers/alternative-layoff)[ ](go to www.uimn.org/employers/alternative-layoff)[www.uimn.org/employers/alternative-layoff](go to www.uimn.org/employers/alternative-layoff).  \nIf your company receives a claim for UI benefits from a former employee, review the Determination of Benefit Account for accuracy. If the information needs to be contested, do so timely.  \nAs with most tax filings, the rules are complex and there are penalties for late and incorrect filings.  \nContact JAK for help navigating these UI requirements.  \nInformation provided is for educational purposes only, and is not construed as legal, accounting or other professional advice.","cbCaii3ukTvvQ5pB","https://ap.wps.com/l/cbCaii3ukTvvQ5pB","pdf",266999,"English","# FUTA basics\n## FUTA rate, wage base, and Form 940 deadlines\n## When estimate payments are required\n# Minnesota SUTA requirements\n## Registration and quarterly reporting\n## Zero-Wage Report requirement\n## 2018 taxable wage base and rate determinations\n# Exclusions from MN SUTA calculation\n# Shared Work Program in Minnesota\n## Alternative to layoffs\n# Handling UI benefit claims\n# Compliance, penalties, and getting help","[{\"question\":\"What does FUTA cover and what is the current federal tax rate?\",\"answer\":\"FUTA is the Federal Unemployment Tax. A current tax rate of 6% applies to the federal wage base of $7,000, resulting in a net FUTA rate of 0.6% (or $42 per employee).\"},{\"question\":\"What are Minnesota employers required to do for SUTA reporting?\",\"answer\":\"Minnesota employers must register online with the MN UI program and submit wage detail reports and payments quarterly. If there are no wages to report, a Zero-Wage Report must still be submitted.\"},{\"question\":\"Which payments can be excluded from the Minnesota SUTA calculation?\",\"answer\":\"Excluded payments include certain services for sole proprietorships (spouse, parents, or children under 18), services performed by partners in partnerships, and wages of owners or members who own 25% or more in corporations or LLCs.\"}]","FUTA & SUTA: Unemployment Insurance Reminders - Review employment tax reminders | PDF",1789805942]