There is no such thing as federal UC tax. If your single member LLC has employees, then the payment of UC tax depends on the requirements of your state. I do know that in FL the UC tax is definitely paid if your business has employees. But in FL the terminology has changed. It's no longer called the Unemployment Compensation Tax. It's now called the Re-employment Tax. You can read about it (for Florida employers) at <a rel="nofollow" target="_blank" href="
http://floridarevenue.com/taxes/taxesfees/Pages/rt_rate.aspx">http://floridarevenue.com/taxes/taxesf...>
