Can anyone answer this ..I am a math dummy and I am sure it's a simple answer. Looking at Futa form I had 2 employees for 2019 one made 15K the second came in pt in Dec and had a $500. paycheck in 2019. Do I pay the minimum on the 2 (14k) x.006 = $42each or on the 7000 + 500x .006 =$45. Thanks...
