unemployment tax
unemployment tax 〈美〉失业税 为弥补失业保险成本而根据《联邦失业税法》〔Federal Unemployment Tax Act/FUTA〕征收的税。该联邦法规定，失业税依僱佣报酬的一定比例征收，但已缴纳的州失业税可予以扣减。
unemployment tax
unemployment tax
A tax imposed on an employer by state or federal law to cover the cost of unemployment insurance. • The Federal Unemployment Tax Act (FUTA) provides for a tax based on a percentage of employee earnings but allows a credit for amounts paid in state unemployment taxes. [Cases: Internal Revenue 4305. C.J.S. Internal Revenue §§