yes, employers are responsible for paying a set rate for 'federal unemployement tax' or FUTA.
here in texas, employers also have to pay a state unemp tax, aka SUTA.
i think that the fed govt has a limit on how much this tax can be, and the feds always set this below the level. so the state unemp tax makes up for the rest of the limit.
anyway, that's what i learned from accounting in high school
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