This is partially correct. FUTA is a federal payroll tax that in part funds unemployment insurance and is fixed and a pretty small amount. The other part, SUTA (State Unemployment TAx) is usually only fixed in the first few years of a business' existance, and then is annually adjusted by a bunch of factors including industry, unemployment claims, completeness of employer reporting and penalties for outstanding assessments. In practice, too many claims can land an employer in a situation where SUTA can go up substantially. In my state, SUTA ranges between .2% and 5.4% (of pay), so unemployment claims can be quite expensive if they result in an increase in SUTA.
