---
title: "FUTA, SUTA Error Line 3"
slug: "futa-suta-error-line-3"
updated: 2024-09-19T20:05:39Z
published: 2024-09-19T20:05:39Z
canonical: "www.procaresupport.com/futa-suta-error-line-3"
---

> ## Documentation Index
> Fetch the complete documentation index at: https://www.procaresupport.com/llms.txt
> Use this file to discover all available pages before exploring further.

# FUTA, SUTA Error Line 3

When doing [Payroll Check Calculation](https://procaresupport.com/individual-payroll-check-calculation/) you will get a FUTA or SUTA error if those withholdings have been mistakenly assigned to an employee, or if they were intentionally assigned (in the case of SUTA) but the employee share has not be set up.

## Symptom

When calculating payroll checks you receive a FUTA or SUTA error as shown below:

FUTA Tax 2018 Error Line 3: 2018 FUTA base must be greater than 1. ![image](https://s3.amazonaws.com/cdn.procaresoftware.com/pdfs/Support+Site+Images/Desktop/Payroll/FUTASUTAErrorLine3_1202_1.png)

SUTA Tax 2018 Error Line 3: 2018 SUTA base must be greater than 1. ![image](https://s3.amazonaws.com/cdn.procaresoftware.com/pdfs/Support+Site+Images/Desktop/Payroll/FUTASUTAErrorLine3_1202_2.png)

## Explanation and Solution

#### FUTA (Federal Unemployment Tax)

FUTA should not be assigned as a withholding because, as of the time of this writing (January 2018), employees do not pay a share of FUTA. Since tax laws may change, it is available as a withholding for possible future use only.

- To solve the problem, go to the [Employee Withholdings](https://procaresupport.com/employee-withholdings/) screen and click once on FUTA to select it, then click *Delete*.

#### SUTA (State Unemployment Tax)

While most states do not require employees to pay a share of SUTA, others do. See: [FUTA & SUTA Rates](https://procaresupport.com/futa-suta-unemployment-tax-rates/)

- If your state does not withhold SUTA from employees, go to the [Employee Withholdings](https://procaresupport.com/employee-withholdings/) screen and click once on SUTA to select it, then click *Delete*.
- If your state does withhold SUTA from employees then the problem is the* Employee Wage Base* and *Employee’s Share* (percentage) have not been set up on the *School Options* screen. See: [How to update FUTA & SUTA](https://www.procaresupport.com/procare-desktop/docs/unemployment-taxes#does-procare-update-futa-or-suta-unemployment-taxes).