The U.S. Department of Labor (DOL) has announced the final list of states where employers will owe extra federal unemployment tax (FUTA) for 2013. These states don’t qualify for the usual 5.4% credit against the 6% FUTA tax rate due to outstanding federal unemployment fund loans. The DOL listed the following cutbacks in credits:
- 0.6% credit reduction: Delaware (maximum of $42 more per employee)
- 0.9% credit reduction: Arkansas, California, Connecticut, Georgia, Kentucky, Missouri, New York, North Carolina, Ohio, Rhode Island and Wisconsin (maximum of $63 more per employee)
- 1.2% credit reduction: Indiana (maximum of $84 more per employee)
Certain other states—including Arizona, Florida, Nevada, New Jersey and Vermont—have repaid loans and are entitled to a full credit for 2013.