State unemployment insurance (SUI) rate or limit has changed or were blank when checks were processed or a employee, pay ID or deduction was set exempt from tax in error.

See How do I recalculate subject-to for the current year?" if the changes are in the current year or How do I recalculate subject-to amounts for prior year totals? for prior year.

After completing the above steps, you will need to correct the tax amount for each employee. See Can I correct my Federal or State Unemployment Insurance amount if it calculated with an incorrect rate or limit?"