Arizona rule · Verified on November 1, 2026
Unemployment insurance (DES): registration and quarterly report
You are an Arizona unemployment-insurance employer once you pay $1,500 or more in wages in a calendar quarter, or have at least one employee for part of a day in 20 weeks of the year. You register with DES (the Joint Tax Application JT-1 on AZTaxes.gov covers DES and ADOR together) and file the quarterly Unemployment Tax and Wage Report (UC-018) every quarter, even with no wages paid.
Who it applies to
Any business with at least one employee, part-time or family included.
Why
A.R.S. § 23-613 and the DES Employer Handbook.
If missed
Late-report penalty: 0.1% of the quarter's wages, minimum $35 and maximum $200, plus interest on the tax.
When it is due
Due: January 31, 2027
Due the last day of the month after each quarter: April 30, July 31, October 31 and January 31. One DES form shows 'January 1' for Q4; the penalties page says January 31 — confirm with DES.
Example computed for a typical business. Your date depends on your answers.
Official source
- DES — Reporting Wages and Paying Taxes: Schedule
- DES — Late Penalties
- DES — Employees and Wages FAQ
- DES — Report of Changes (UC-514, liability test)
Verified on November 1, 2026
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- ✓Annual report (ACC)
- ✓Publication of Articles (new LLC)
- ✓TPT license renewal
- ✓Trade name (DBA) renewal
- ✓FinCEN BOI report: you are exempt
- ✓E-Verify on every hire
- ✓New-hire report (20 days)
- ✓Workers' compensation insurance
- ✓Minimum wage and paid sick time
- ✓State withholding (ADOR): registration, quarterly A1-QRT and annual A1-R
- ✓Required ICA posters (minimum wage and paid sick time)
- ✓City business license or registration
