It is per year.
The Federal Unemployment Tax (FUTA) is 0.8% (assuming that you are currrent on your State Unemployment Tax (SUTA))
That is levied on the first $7000.00 of wages paid per employee.
The maximum tax is $56.00 per employee per year.
The State tax is a little different. In Texas the rate ranges from 0.1% to 2.7%. Your rate is based on employer experience and the amount of paid unemployment claims. The tax is levied on the first $9000.00 of wages paid per employee per year. The tax ranges from $9.00 to $273.00
Your combined tax assuming you have the lowest state rate is $64.00 per employee per year. (Assuming that they make at least $9000 per year)
Err $65.00 per year not $64.00