2. the spontaneous mixing of the molecules or ions of two or more substances resulting from random thermal motion; its rate is proportional to the concentrations of the substances and it increases with the temperature.
The current exception to this rule is employers in the state of California. The state of California owes money to the federal government, so as a result California employers must pay 1.8% for FUTA tax. FUTA tax is only assessed on the first $7,000 in wages for each employee. For California employers, this would result in $126 per employee ($7,000 times 0.018). For employers in the remaining 49 states, this would be $42 per employee ($7,000 times 0.006). For more information on FUTA tax rates and filing requirements, check out our full guide here.
If you paid cash wages to household employees totaling more than $1,000 in any calendar quarter during the calendar year or the prior year, you generally must pay federal unemployment tax (FUTA) tax on the first $7,000 of cash wages you pay to each household employee.