USA Single Member LLC w/S Corp tax election and FUTA liability

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Hello,
I'm struggling with trying to find out if FUTA applies to my husband and I. He has always been a single member LLC taxed as a sole proprietor. We have employees and I am one of them. Michigan has not required for me or my husband to pay in state unemployment taxes (Michigan doesn't require spouses to pay in if they are an employee of their spouse of a single member LLC) nor did we have to pay FUTA. The business made some changes in mid year 2022. The accountant suggested to elect to be taxed as an S Corp, so he has done so. My husband is now on payroll and is considered an employee. Michigan still does not require for either him or me, as his spouse, to pay in to our state unemployment tax, even with the S corp tax election. However, do we have to pay FUTA? If so, are we better off paying into our state unemployment so we can get the discounted 5.4% credit federally instead of having to pay the full 6% if we don't pay into our state fund. It's confusing, because he is still a single member LLC, not an official S corp, yet elected S corp taxation federally, so I'm confused on how the feds would recognize this in regards to FUTA.
 

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