If you are using QuickBooks Basic or Enhanced Payroll, and you have State Unemployment Tax included on the employee’s paycheck, and yet State Unemployment Tax is still not being calculated, your problem could result from any of the following causes. (Note, if you are using 'Intuit's Assisted Payroll, contact Payroll support before undertaking any of these steps.)
Usually your problem will be attributable to one of these issues. Best of luck in identification and resolution of your State Unemployment problem.
IMPORTANT NOTE: If you are using QuickBooks 'Assisted Payroll', contact Intuit Payroll Support prior to conducting any of the steps above, and follow the instructions that Payroll Support provides you.