Are all employers required to pay FUTA?
Generally yes. If an employer is required to pay FICA tax then the employer is required to pay FUTA. The most common rule applied to determine whether or not an employer is required to pay FUTA is the 1-in-20 rule. This rule states that an employer is required to pay FUTA is they employed at least one worker for at least part of one day in at least 20 different weeks in either the current or preceeding claendar year.