Reporting Wages - Overview
Learn about online filing of your quarterly Unemployment Tax and Wage Report (UC-018). See a list of employment tax forms.
Businesses determined liable to provide unemployment insurance coverage for their workers are required to
- submit Unemployment Tax and Wage Reports (UC-018) for each quarter they are covered, even for quarters during which no wages were paid, and
- to pay taxes each quarter taxable wages were paid.
Once you have an Arizona unemployment tax account number, you are encouraged to submit quarterly wage reports and pay taxes by using our online filing and payment system. If you file online, do not file the paper UC-018 form.
Note: If you submit Unemployment Tax and Wage Reports indicating that no wages are being paid for 8 consecutive calendar quarters, your unemployment tax account will be suspended automatically. However, you may report a change to your business using our online Tax and Wage System (TWS). Once registered and logged in to TWS select File Reports of Change from the top navigation menu. You may also report a change by completing the Report of Changes UC-514 form and submitting it by mail or email as indicated on the form.
When you resume paying wages, immediately notify the Employer Registration Unit to determine liability and new tax rate.