The amount of federal unemployment tax (FUTA) paid by an employer depends on the amount (if any) of state unemployment taxes paid.
Generally, FUTA is calculated at 6.2% on the first $7,000 of wages. Thus, the maximum FUTA per employee, per year is $434. However, if you have paid your full state unemployment tax liability prior to filing Form 940 (i.e. FUTA form), then you may take a credit equal to 5.4% of taxable wages. Thus, if all state unemployment taxes have been paid, the maximum FUTA payment is 0.8% of wages (i.e. up to $7,000) or $56.
Because it is impossible for me to identify and consider ALL the relevant facts, this advice is not intended or written to be used for the purpose of avoiding penalties, and cannot be used for that purpose.