Arizona SUI Registration: How to Open Your Unemployment Insurance Tax Account

Last reviewed: October 2026

SUI stands for state unemployment insurance. In Arizona the tax is run by DES, but you do not start at DES. You start at the Department of Revenue, because Arizona uses one shared form for both agencies. Our Arizona new employer registration guide walks through the federal EIN and the other setup steps around this one.

Who Must Register

Arizona law defines who counts as an employer in A.R.S. 23-613. For most businesses, you are an employer if, in the current or the preceding calendar year, either of these is true:

• You had at least one person working for you in each of 20 different calendar weeks.
• You paid $1,500 or more in wages in any calendar quarter.

The weeks do not have to be in a row. A shop with one part-time worker for 20 scattered weeks meets the test.

Two kinds of work have their own tests in the same statute:

• Household help. You qualify once you pay $1,000 or more in cash wages for domestic service in any calendar quarter.
• Farm work. You qualify with at least 10 agricultural workers in each of 20 different calendar weeks, or $20,000 or more in cash wages for agricultural labor in a calendar quarter.

The statute also covers a business that buys substantially all the assets of an existing employer, and any business that owes federal unemployment tax (FUTA). If you are not sure you have crossed a line, register anyway. DES makes the call when it reviews your application.

How to Register

The form is the Arizona Joint Tax Application, Form JT-1. The Department of Revenue’s employer withholding filing obligations page says registration is done by completing the JT-1, which is available once you enroll for a user account on AZTaxes.gov. The steps:

1. Get your federal EIN from the IRS first. Arizona uses it as your withholding ID.
2. Enroll for a user account on AZTaxes.gov.
3. Complete the Joint Tax Application in your AZTaxes account.
4. Watch your mail for the DES notice on your unemployment insurance account.

The form is called “joint” because both agencies use it. File it once, and each agency handles its own part.

From the Payroll Desk

Apply as soon as you set a start date for your first hire. The UI account number comes by mail from DES, and you will want it in hand before your first quarterly report is due.

What Happens After You Apply

The two agencies handle their halves on their own. For withholding, the Department of Revenue page says your Arizona withholding ID is simply your company’s EIN.

For unemployment insurance, the same page says DES provides the Arizona UI employer account number. If DES finds your business liable for UI tax, it mails you a Determination of Unemployment Insurance Liability. Keep that letter with your payroll records. Your payroll provider will need your UI account number and rate before it can file for you.

Your First Rate and What It Costs

New employers start at 2%. Under A.R.S. 23-729, an employer whose account has not been chargeable with benefits throughout the twelve months ending June 30 of the preceding year pays the reduced rate of two percent. Once your account has that history, DES computes a rate from your own record under section 23-730.

The rate applies only to the first $8,000 you pay each employee in a calendar year. That cap is in A.R.S. 23-622, and it has applied since the 2023 calendar year. Here is the math at the 2% rate:

• Most you pay for one employee in a year: 2% of $8,000 = $160.
• An employee who earns $5,000 in the year: 2% of $5,000 = $100.
• Five employees who each earn more than $8,000: 5 × $160 = $800.

Arizona UI tax is paid by the employer only. Nothing is withheld from employee paychecks for it. For how experienced rates work, see our Arizona SUI rates 2026 guide.

Quarterly Reports

Once DES sets up your account, you report wages and pay UI tax every calendar quarter. Arizona law defines a calendar quarter in A.R.S. 23-610 as the three months ending March 31, June 30, September 30 or December 31. Employer reports, payments and rate notices are handled through the DES unemployment insurance employer page, which is also where you confirm each quarter’s due date.

Frequently Asked Questions

Who has to register for Arizona unemployment insurance?

Under A.R.S. 23-613, you are an employer if, in the current or preceding calendar year, you had at least one employee in each of 20 different calendar weeks or paid $1,500 or more in wages in any calendar quarter. Household employers qualify at $1,000 in cash wages in a quarter. Agricultural employers qualify at 10 workers in 20 weeks or $20,000 in cash wages in a quarter.

How do I register for an Arizona SUI account?

Complete the Arizona Joint Tax Application (Form JT-1), which the Arizona Department of Revenue makes available once you enroll for a user account on AZTaxes.gov. The same application registers you for withholding with the Department of Revenue and goes to the Department of Economic Security for unemployment insurance.

Where does my Arizona UI account number come from?

The Arizona Department of Economic Security assigns it. If DES finds you liable for unemployment insurance tax, it mails you a Determination of Unemployment Insurance Liability. Your withholding ID with the Department of Revenue is simply your federal EIN.

What SUI rate does a new Arizona employer pay?

Two percent. A.R.S. 23-729 sets a 2% rate for any employer whose account has not been chargeable with benefits throughout the twelve months ending June 30 of the preceding year. The rate applies to the first $8,000 each employee earns in a calendar year, so the most you pay per employee is $160.