FUTA - Federal Unemployment Tax
Internal Revenue Service · Form 940
Applies
- Due
- Rate
- 0.6%
0.6% effective rate (6.0% base minus 5.4% state credit) on first $7,000/employee. Quarterly deposit when >$500 accrued.
Product
One compliance program for every state you hire in.
Kreto files your state registrations, tracks your obligations and their deadlines, covers payroll tax and the employment programs, keeps the evidence, and drafts your answer when an agency writes. For CPA firms running many employers, and employers running their own.
Compliance is the same six jobs, in every state.
Every state starts with a registration.
Withholding, unemployment insurance, and in some states paid leave: each with its own agency, form and account number.
Then the deadlines keep coming.
Quarterly wage reports, federal returns, program renewals and rate notices, all on different calendars.
And every answer needs evidence.
When an agency writes, the reply has to show the payroll on file, the rule applied and who approved it.
The six parts.
Each part as Kreto shows it, with sample data.
Registrations and filing
Kreto works out what each state requires, files the registration from your record and tracks it to the state's confirmation. Business licenses sit beside them.
More on registrations and filingDeadlines and obligations
What is owed, where and by when, on one calendar with an iCal feed.
More on deadlines and obligationsPayroll tax and SUI
Your payroll set against what the agencies expect. Rate notices checked against the agency's 2026 schedule in 51 states; Form 941 notices against your payroll in every state.
More on payroll tax and SUIEmployment programs
PFML, I-9, workers' comp, wage and hour and ACA, employer by employer.
More on employment programsAccess and evidence
A credentials vault, PII redaction, signing links and a hash-chained record of every action.
More on access and evidenceNotices and responses
Read, given a respond-by date, checked where Kreto checks, and drafted. A person approves before anything leaves.
More on notices and responses
How a notice moves through Kreto.
Six stages. Two of them wait on a person.
Upload
Upload, and it is on the clock.
Upload the notice as a PDF or scan, or forward it to your private Kreto address. It is logged the moment it arrives and fingerprinted, so a duplicate is caught.
Read
Read, with the deadline up front.
Agency, notice type, tax period, amount and respond-by date are read from the notice. SSNs, EINs and bank numbers are redacted from its text before a model reads it; people's names are not removed yet.
PayrollWaits for payroll
Checked against your payroll.
Where Kreto checks a notice (rate notices, and Form 941 in every state), it needs the payroll register for the periods on the notice. Until the register is in, the notice waits and the firm can ask the employer for it.
Compare
The agency's number, against yours.
Kreto runs the agency's rule against both numbers and shows the difference in dollars, line by line, with its source.
DraftA person approves
Drafted. Approved by a person.
The letter is drafted with the evidence attached, on your letterhead. Nothing goes to an agency without a person's approval.
Record
Sent, with a record that holds up.
Once approved, the response goes to the agency and its confirmation is recorded. Kreto hashes that step into the audit chain beside every step before it. Filter the trail by employer or date and export it as CSV.
One file, two ways in.
A CPA firm runs the program for many employers; an employer can run its own. Both work on the same record.
For CPA firms
Every client in one workspace: their states, their deadlines, their mail, and your approval on what leaves.
See the firm workspaceFor employers
Your company's program in one place, run yourself or with your CPA.
See the employer portal
What is live today.
Every line works in the product now. A limited line says its limit.
- State registrationsLiveKreto works out what each state requires, files the registration from your record and tracks it to the state's confirmation.
- Business licensesLiveBusiness licenses tracked per company, beside its registrations.
- State referenceLiveAgency, protest window, wage base and programs for 50 states and DC. A figure shows its source where one is recorded; an unchecked figure says so.
- Compliance calendarLiveNotice response deadlines and license expirations on one calendar, with an iCal feed. Where the agency's rule moves a deadline past a weekend or holiday, the notice shows the day it moves to.
- Obligations by stateLiveWhat each company owes, state by state, in one tracker.
- Payroll uploadLiveUpload the payroll file, with a guide to download the report from your payroll provider.
- Federal payroll taxLiveExpected Social Security and Medicare from the payroll on file, beside any Form 940, 941 or FTD penalty notice.
- SUI rate checkLimitedRate notices checked against the agency's 2026 schedule in 51 states.Each state's status is on its page in the state directory.
- Voluntary contribution ROILiveWhether a voluntary SUI contribution is worth making: its payback period and three-year return.
- Paid family and medical leaveLiveEnrollment gaps by employer and state, with the estimated exposure.14 programs: 13 states and DC.
- I-9LiveAn I-9 roster built from payroll: Section 1 and 2 forms, documents and work-authorization expiry dates.
- Workers' compLivePolicies, class codes, deposit and audited premium and expiry dates, with E-Mod and premium calculators.30 NCCI reference codes.
- Wage and hourLiveA risk score per employer from its profile: pay below the state minimum, exempt staff, contractors and hours.
- ACALiveEach employer's ALE status from its full-time-equivalent count.With an estimated 4980H exposure.
- Compliance monitorLiveEach employer's standing across the programs, on one screen.
- Credentials vaultLiveState-portal logins kept in a vault, with every reveal logged.
- Hash-chained audit trailLiveEvery action recorded, each record carrying the hash of the one before it.
- PII redactionLiveSSNs, EINs and bank numbers redacted before any model sees the text.It does not yet remove people's names.
- E-signature and POALiveSigning links for letters and Form 8821-family authorizations.
- Notice intakeLiveUpload a PDF or scan, or forward it to a private address. Each notice is fingerprinted, so a duplicate is caught.
- Read and deadlineLiveAgency, notice type, tax period and the response deadline, read from the notice.
- Payroll cross-checkLiveThe agency's figures set against the payroll on file, with the difference in dollars.Rate notices against the agency's 2026 schedule in 51 states, and Form 941 notices against your payroll in every state; every other notice is read and its deadline tracked.
- Drafted response lettersLiveA response drafted with the evidence attached, on your letterhead, waiting on a person's approval, assembled with the notice into one packet.
Questions we hear first.
Does Kreto file state registrations?
Yes. Kreto works out which registrations each state requires, files them from the employer's record and tracks each one to the state's confirmation. Kreto's rules cover all 51 jurisdictions; Kreto files once you approve.
Which states does Kreto cover?
Registrations, deadlines and notices in all 51 jurisdictions: the 50 states and DC. Rate notices are checked against the agency's 2026 schedule in 51 states, and Form 941 notices against your payroll in every state. Each state's page says what Kreto does there.
How does payroll get into Kreto?
By upload: the payroll register as CSV or Excel, with a guide to downloading it from your payroll provider.
Does anything go to an agency without a person's approval?
No. A drafted response waits on a person's approval before it leaves, and every action is written to a hash-chained audit trail.
Is Kreto a payroll provider?
No. Kreto works beside the payroll you already run. It does not run payroll or pay taxes.
What does Kreto not do?
Kreto is not a registered agent and does not offer annual reports or employee handbooks.
Topic by topic: Solutions State directory Security
See your own program in Kreto.
Bring one employer and its states. We will walk through its registrations, its calendar and its evidence.