[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-6097":3},{"rec_id":4,"title":5,"text":6},"6097","What wages are subject to FUTA tax?","You must pay federal unemployment (FUTA) tax on the first $7,000 of \u003Ca href=\"/freefile2025/answers?faq=6099\">cash wages\u003C/a> paid to each household employee, including employees paid less than $1,000. However, do not include cash wages paid to your spouse, your child under age 21, or your parent.\r\n\u003Cbr>\u003Cbr>\r\nIf you paid any one household employee more than $7,000 in 2025, only include the first $7,000 of that employee's wages.",1777391588379]