Nineteen states will be paying higher payroll taxes in the the fourth quarter due to a credit reduction on the federal unemployment (940 form) payroll tax return.  The current rate for FUTA is .6% if you can claim the full credit allowed for filing the state unemployment returns timely, and paying all tax due by the due date.  … Continue reading 19 States Will Have Higher Payroll Taxes to be Paid in 4th Quarter