Answer:
Under the Federal Unemplyment Tax Act (FUTA) and state laws enacted to implement the program, employers are required to pay federal or state unemployment taxes which are used to fund the unemployment account of the government.
Explanation:
"The funds in the account are used for unemployment compensation payment to workers who have lost their jobs. Although FUTA payroll tax is based on employees' wages, it is imposed on employers only, not their employees. In other words, it is not deducted from employee wages. This way, FUTA tax differs from Social Security tax which is applied to both employer and employee."
Reference: Kagan, Julia. “Federal Unemployment Tax Act (FUTA).” Investopedia, Investopedia, 13 Apr. 2019