[经] federal unemployment insurance taxes, futa tax
lián bāng shī yè bǎo xiǎn shuì ㄌㄧㄢˊ ㄅㄤ ㄕ ㄧㄝˋ ㄅㄠˇ ㄒㄧㄢˇ ㄕㄨㄟˋ