 In this presentation, we will take a look at FUTA, SUTA, and workers' compensation. FUTA being the Federal Unemployment Tax Act and SUTA being the State Unemployment Tax Act. We're going to take a look at FUTA First Federal Unemployment Tax Act. It is in some ways related to the State Unemployment Tax Act. The concept here being that the employer will be responsible for paying into FUTA. The rate will typically be much lower. So when we consider the payroll taxes, the idea here then is that is it a payroll tax that is coming out of the paycheck? Or is it a payroll tax that's being based on the payroll of the employee but that the employer must pay? In this case, the FUTA tax is the tax that the employer must pay for payroll. And the concept of FUTA and SUTA is that at the point