Account - This refers to an employer's record with UIA. An ‘account' is used to track taxes paid and unemployment benefits charged.
Account Owner - The person who creates the web account for an employer.
Added User - An individual who has been authorized by the Account Owner or their designated represented to perform web services on behalf of the Account Owner.
Authorized User - A personauthorized or designated by the employer (account owner) to perform specific functions in the employer's EWAM account.
Contributing Employers - An employing unit determined liable to pay unemployment taxes on a quarterly basis to the Unemployment Insurance Agency based on an assigned experience rate.
Covered Workers - Full and part-time employees who worked or received pay (subject to Unemployment Insurance wages) for the payroll period which includes the 12th of the month. This includes workers who are on leave without pay and those workers who have earned wages in excess of the taxable wage limit.
Employer Request for Address/Name Change - Form UIA 1025, Employer Request for Address/Name Change notifies the Unemployment Insurance Agency (UIA) of any changes in the employer's business location, mailing address, telephone number, business name, or Federal Employer Identification Number (FEIN/EIN). When reporting a change in FEIN/EIN, Form UIA 1772 and Form 518 including Schedule B also need to be completed and submitted to UIA.
Excess Wages - Wages paid that exceed the taxable wage limit for the year. Excess wages are not taxable.
Federal Employer Identification Number - A Federal Employer Identification Number (EIN/FEIN) is a nine-digit number assigned by the Internal Revenue Service (IRS) that identifies the business for federal and state tax purposes.
Final Report -The last quarterly tax (payroll) report an employer is required to file due to the inactivation, discontinuance, sale, or transfer of a business.
Form UIA 1020, Employer's Quarterly Tax Report - A required form that is due on the 25th of the month following the end of each calendar quarter from contributing employers. This report requires that employers report the dollar amount of gross, excess, and taxable wages for the quarter, the number of covered workers, and pay the tax due for the quarter.
Form UIA 1772, Notice of Discontinuance or Disposition of Business or Assets - Form UIA 1772, Discontinuance or Disposition of Business or Assets is a form that employers complete to notify the Unemployment Insurance Agency (UIA) of any changes in an employer's business structure or status. A change can include any of the following:
Gross Wages - Total wages paid by an employer to workers in a quarter including cash value of all compensation paid in any medium other than cash, such as meals, lodging and rent. Only cash wages should be reported for agricultural or domestic services. Excluded employment should not be reported in gross wages.
Missing Quarter - A quarter that was due from an employer for which the UIA has not yet received a quarterly tax (payroll) report.
Permissions - Rights granted by the account owner to a designated user.
Power of Attorney - A designated person or company, possibly an attorney or CPA, authorized to represent, act or serve in one's behalf.
Quarter - A quarter is a 3-month period in a calendar year. There a four quarters in a calendar year.
Quarter Ending Date - The quarter ending date is the last date in a quarter. Quarter ending dates for unemployment purposes are 03/31, 06/30, 09/30, and 12/31, plus the appropriate year.
Reimbursing Employers - An employer who does not pay quarterly taxes based upon an assigned experience rate but is required to reimburse UIA dollar-for-dollar for any employer benefits paid to their employees. Reimbursing employers are non-profit organizations who have been granted 501(c)(3) status, hospitals, and governmental entities including cities, counties, schools and universities.
Tax Due - This is amount of money to be paid for unemployment insurance. Tax due is calculated by multiplying the taxable wages for the quarter by the tax rate.