Historical FUTA Tax Information

YearOfficial RateWage BaseMaximum CreditNet Rate
July 2011-20156%first $7,0005.4%0.6%
1988-June 20116.2%first $7,0005.4%0.8%
1983-19876%first $7,0005.4%0.6%
1978-19823.2%first $6,0002.7%0.5%
1972-19773.2%first $4,2002.7%0.5%
1970-19713.2%first $3,0002.7%0.5%
1964-19693.1%first $3,0002.7%0.4%
19633.35%first $3,0002.7%0.65%
19623.5%first $3,0002.7%0.8%
19613.1%first $3,0002.7%0.4%
1940-19603%first $3,0002.7%0.3%
1938-19393%all2.7%0.3%
19372%all1.8%0.2%
19361%all0.9%0.1%

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