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.
Since 2013, employers have also had to withhold an additional 0.9 percent Medicare tax for annual wages paid to an employee in excess of $200,000 ($250,000 for employees who are married and file taxes jointly). However, there is no employer match required for the additional Medicare tax. Beyond these taxes, employers are also solely responsible for paying the federal unemployment tax (FUTA) to help fund the nation's unemployment insurance system. There is also the state unemployment tax that subject employers must pay.