Editing Taxation in the United States (section)

===Unemployment taxes===
{{Main|Federal Unemployment Tax Act}}

Employers are subject to unemployment taxes by the federal<ref>{{USC|26|3301}}.</ref> and all state governments. The tax is a percentage of taxable wages<ref>As defined in {{USCSub|26|3306|b}}.</ref> with a cap. The tax rate and cap vary by jurisdiction and by employer's industry and experience rating. For 2009, the typical maximum tax per employee was under $1,000.<ref>State tax rates and caps vary.  For example, Texas imposes up to 8.6% tax on the first $9,000 of wages ($774), while New Jersey imposes 3.2% tax on the first $28,900 for wages ($924). Federal tax of 6.2% less a credit for state taxes limited to 5.4% applies to the first $7,000 of wages (net $56).</ref> Some states also impose unemployment, disability insurance, or similar taxes on employees.<ref>See, e.g., [http://lwd.dol.state.nj.us/labor/employer/ea/ea_index.html New Jersey] {{Webarchive|url=https://web.archive.org/web/20110503192451/http://lwd.dol.state.nj.us/labor/employer/ea/ea_index.html |date=2011-05-03 }}</ref>