For 2011, Pennsylvania employers' FUTA tax rate will be 0.8% on an employee's first $7,000 of wages paid from January 1 through June 30. From July 1 through December 31, the rate decreases to 0.6% on the first $7,000 of wages. In addition, Pennsylvania is a "credit reduction state", meaning that for 2011, there is an addional 0.3% tax increase on the first $7,000 wages per employee. A credit reduction state is a state that has not repaid money it borrowed from the federal government to pay unemployment benefits.

With this in mind, employers could pay as much as $77 in FUTA tax per employee for the 2011 tax year.