 In this presentation, we will take a look at the calculation for federal unemployment tax or FUTA. We're here on our payroll register where we have our two employees, we have the regular pay, we have the total earnings, and now we're looking for the FUTA earnings and we want to make sure that we know the difference between the total earnings and the different types of earnings that we could have or the different adjustments to earnings in order to use them to calculate our taxes. For example, the FIT may differ if there's a cafeteria plan. For example, the OASDI or Social Security has this cap on it. So if anybody is over that amount, then it will differ from the total earnings and the Medicare and Social Security could differ if there's something like a cafeteria plan on it as well. FIT could differ if there's a retirement plan as well as a cafeteria. The FUTA wages will differ when we have this cap