Employee lives in Georgia and works in Florida. Should employer pay suta/futa?

Yes Suta/Futa must be paid. Futa is paid to the Federal Government and Suta is paid to the state of Florida. Suta is paid in the state the work is performed.

I could not find that there was a recipricol agreement between Florida and Georgia on employment issues. You might check with your Georgia department of labor to be sure, but I did check and couldn't find one in place.

Shirley