Unemployment Insurance Tax Employer Appeals - Charges for Former Employees
Receipt of Notice to Employer (First Contact)
If a former employee files a claim for Unemployment Insurance benefits and you are determined a base period employer or the claimant's last employer, the Unemployment Benefit Claims Office will send you a "Notice to Employer" (UB-110) (view UB-110 Sample 105 KB PDF). You have 10 working days to respond to the notice, identifying/explaining the reasons for the claimant’s separation from your employ. A telephone call to the Benefit Claims Office is not a substitute for completing and returning the UB-110.
Your response to the Notice to Employer is handled by the Unemployment Insurance Benefit Claims Office that sent you the notice, not the Unemployment Insurance Tax Office.
Receipt of Determination (Second Contact)
If you respond within the allotted timeframe and your response indicates that you protest payment of benefits,the Unemployment Benefit Claims Office will send you a "Determination of Deputy" (UB-100). The determination states whether your former employee is eligible for unemployment benefits, the applicable section of law under which the determination is made and whether your experience rating account will be charged.
If you disagree with the determination you may file a written appeal within 15 days of the date of the determination. If the appeal is filed timely, you will have the opportunity for a hearing before an appeals tribunal. This hearing may be conducted either in person or by telephone. You will receive a written decision after the hearing. If you still disagree with the decision you may appeal it to the Appeals Board, which has two levels of appeals. If you still disagree after the Appeals Board, you may appeal to the Arizona Court of Appeals.
How to File your Appeal
You may choose to utilize the Request for Reconsideration/Appeal to file your appeal, or you may send a letter outlining the reason for your request.
Appeals can be filed via fax at the numbers listed below:
Phoenix (602) 612-8705 or (888) 305-1348 Tucson: (520) 770-3357 or (520) 770-3358
You may also file your appeal via mail by sending it to:
Department of Economic Security
Unemployment Insurance Administration
P. O. Box 29225
Phoenix, Arizona 85038-9225
If you have additional questions regarding filing an appeal for an Unemployment Insurance Claim Notice, please call the Unemployment Insurance Call Center at Toll Free: 1 (877) 600-2722 Phoenix: (602) 364-2722 Tucson: (520) 791-2722
The appeals process for the Determination of Deputy is handled by the Appellate Services Administration for Unemployment Insurance Benefits appeals, not the Unemployment Insurance Tax Appeals Section.