It is important to review the following information before completing this section.
Last updated 5/8/2025
FICA:
Current rate is 7.65% (6.2% for the Social Security + 1.45% for Medicare).
FUTA:
Current rate is 6% (unchanged since 1983).
Only the first $7,000 in wages are taxed (this will be auto-calculated when you submit the form).
Farm owners begin paying FUTA when they have payroll costs of at least $20,000 in a calendar quarter or they have 10 or more employees, or 10 or more individuals in agricultural labor during at least some part of a day (whether or not at the same time) during any 20 or more different weeks. If neither is true for you, you do not need to pay FUTA and can change the value to 0%.
SUTA:
You need determine your state's rate and wage base. Rates are lower for new employers (for the first year) and then it increases. For your convenience, we have compiled a
table of wage bases and tax rates for each state.
The majority of states use the same threshold for farm businesses as FUTA ($20,000 in payroll for a calendar quarter or 10+ employees). However, some states have a lower threshold, so it is wise to do some research. If you are confident that you will not be required to pay SUTA, enter 0 for both fields.
See our resource on
Payroll Taxes & Farm Businesses for more information.