Certified Payroll Professional Practice Exam

The correct answer is B. 6.0%. The Federal Unemployment Tax Act (FUTA) tax rate that employers need to pay on employees' first $7000 of earnings is 6.0%. This tax is paid by the employer and is not deducted from the employee's wages. FUTA tax is used to fund unemployment benefits for workers who have lost their jobs. The other options (A, C, and D) are incorrect as they do not represent the current FUTA tax rate applicable to the first $7000 of employees' earnings.