What is the credit percentage if an employer receives a full credit on FUTA for 2018?

To determine the credit percentage for the Federal Unemployment Tax Act (FUTA) if an employer receives a full credit, it's essential to understand how the FUTA tax structure works. For the year 2018, the standard FUTA tax rate is 6.0%. However, employers who pay state unemployment taxes on a timely basis may receive a credit of up to 5.4% against that rate.

This means that if an employer meets the qualifications for a full credit, they can effectively reduce their FUTA tax obligation. Therefore, if the full credit is applied, the effective FUTA rate becomes 0.6% (which is 6.0% minus the 5.4% credit).

The correct choice reflects the scenario where the employer receives the maximum credit, resulting in an effective tax of 0.6%. Hence, for 2018, if an employer receives the full credit, the correct credit percentage is indeed that effective rate after applying the maximum credit.