What is the difference between gross, total and taxable wages?
Both total and taxable wages are reportable on form UC-018, the quarterly Unemployment Tax and Wage Report. Gross wages are the total amount of wages paid to an employee before deductions. This includes salaries, wages, commissions, bonuses, overtime pay, incentive awards and tips; basically, all remuneration defined as wages in Arizona Revised Statutes, Section 23-622. Total wages for unemployment insurance (UI) reporting purposes are the total of the gross wages paid. Taxable wages for UI reporting purposes are the first $7,000.00 in total gross wages paid to each employee in a calendar year.