Final answer:
The credit percentage if an employer receives a full credit on FUTA for 2018 is 5.4%. The correct option is C)5.4%.
Step-by-step explanation:
The credit percentage if an employer receives a full credit on FUTA for 2018 is 5.4%. The Federal Unemployment Tax Act (FUTA) is a tax levied on employers to provide funds for state unemployment agencies and offer financial assistance to workers who have lost their jobs.
The FUTA tax rate is 6.0% on the first $7,000 of wages paid to each employee, but employers may receive a credit of up to 5.4% if they pay their state unemployment taxes in full and on time.