Important Information regarding the Quarterly Tax and Wage Report (UC-018) and Report of Changes (UC-514)
The Department no longer mails out the Quarterly Tax and Wage Report or Report of Changes
What does this mean for you?
- File, pay, and report changes quicker and with fewer processing steps online
- Reduced mailing costs
- More timely and accurate processing
If you'd like to add an additional email to receive news and updates from the department, please visit our website at
Wage Reporting / Due Dates
All wages paid must be reported for the quarter in which they were paid
•Taxable Wages = $7,000 per employee per calendar year
•Gross Wages = Total wages paid to each employee
•Excess Wages = Gross Wages – Taxable Wages
Tax and Wage Reports (UC-018) must be filed with the department, by the end of the month following the end of the quarter.
•1st Quarter (January - March) Due by 4/30
•2nd Quarter (April - June) Due by 7/31
•3rd Quarter (July - September) Due by 10/31
•4th Quarter (October- December) Due 1/31
The Federal Unemployment Tax Act; 26 U.S.C 6402 (F)(4) mandates that the state Unemployment Insurance (UI) program refer delinquent Unemployment Compensation accounts to the Department of Treasury. If a debt is owed to the UI program, the IRS could reduce or withhold any Federal Tax refund by the amount of the debt owed. To make a payment visit our website
ONLINE REPORTING
File your Quarterly Tax and Wage Report online at www.azuitax.gov
The online Tax and Wage System (TWS) allows employers with up to 34,000 employees to:
•File a Quarterly Tax and Wage Report
• Make a Payment (ACH Debit)
• Report Address and Business Changes
• View / Print copies of Quarterly Filings previously filed via the internet
AZURE is a bulk file upload server to server process that uses a Secure File Transfer Protocol (SFTP).
• Electronically transmit up to 5,000 Tax and Wage Reports per file
• Make a Payment (ACH Credit)
• Receive Electronic Acknowledgment
The Internet Response Module for Employers (IRME) allows employers to respond to Wage Audit Notices electronically. Prompt response to these notices reduces improper payments, decreasing charges to your UI account to stabilize future tax rates.
The UI State Information Data Exchange System (SIDES) is a free service that employers can use to respond electronically to Notice to Employer (form UB-110) requests for separation information regarding former employees. Use SIDES to reduce mailing costs, decrease response time, and provide accurate and complete information initially to reduce additional requests for more information and overpayments.
For more information- Contact us:
• TWS /AZURE - UITAccounting@azdes.gov or (602) 771-6601
• IRME - WageAuditUnit@azdes.gov or (602) 364-4300
• SIDES E-Response - UIAClientAdvocate@azdes.gov or (602) 542-5954
Effective July 1, 2019
The Arizona State Legislature amended A.R.S. §11-475 which will change the recording fees for several counties. Each recorded document will increase to $15.00; Secretary of State recording fees will remain the same. If you have any questions, please contact the UI Tax Collection Unit at (602) 771-6604
Stay informed by visiting the links below
Arizona Revised Statutes (A.R.S.) statutes: Please refer to Title 23, Chapter 4 Employment Security for the applicable statutes:
Arizona Administrative Code (A.A.C.) rules: Please refer to Title 6, Chapter 3 Department of Economic Security-Unemployment Insurance for the applicable rules:
Let’s Work Together!
ARIZONA@WORK partners with employers throughout the state to meet their workforce needs. With locally based services, we have the network to connect people and jobs. By helping businesses succeed and grow, we lay the groundwork for a stronger Arizona economy. And by sharing the solutions you need to find the right employees - right here, right now -we’re committed to real teamwork with you. For more information - CONTACT US TODAY!
•Job Posting / Recruitment Assistance- http://www.arizonaatwork.com/ or ESAW@azdes.gov
•Apprenticeship - www.azapprenticeship.com
•Vocational Rehabilitation Services - TStump@azdes.gov
•Workforce Opportunity Tax Credit- WOTC@azdes.gov or (602) 771-0899
STAY CONNECTED!
General Unemployment Questions / Information
- UI Tax: www.azuitax.gov or (602) 771-6606
- UI Benefits: www.azdes.gov or (602) 364-2722 or (877) 600-2722
