After you know what the suta rate is, is the futa rate always .8%. If not how do you calculate it? I have searched all over in my book and cannot understand what they are trying to tell me.

The FUTA rate is 6.2%. If your state has unemployment and it is paid on time, then you get a set discount of 5.4%, which reduces the FUTA rate to .8%. The discount is the same regardless of what the state rate is. So state could be only 1% or it could be 7%, and the discount remains at 5.4%. So just use that .8% rate.