| The Arizona State Agency that oversees the | | | | There is no penalty for a late report in Arizona.The |
| collection and reporting of State income taxes | | | | Arizona new hire reporting agency can be reached at |
| deducted from payroll checks is:Department of | | | | 888-282-2064 / 602-340-0555 or on the web at |
| Revenue | | | | .Arizona does not allow compulsory direct |
| 1600 W. Monroe St. | | | | deposit.Arizona requires the following information on an |
| P.O. Box 29009 | | | | employee's pay stub:Earnings and deductions if |
| Phoenix, AZ 85038-9009 | | | | employee paid by direct deposit. information.In Arizona |
| 602-255-2060 or 800-843-7196 | | | | pay frequency is semimonthly within 16 days of each |
| requires that you use Arizona form "A-4, Employee's | | | | other; FLSA-exempt employees can be paid monthly |
| Arizona Withholding Percentage Election" instead of a | | | | by out of state employer.The lag time between when |
| Federal W-4 Form for Arizona State Income Tax | | | | the services are performed and when the employee |
| Withholding.Not all states allow salary reductions made | | | | must be paid is five days after the pay period (10 days |
| under Section 125 cafeteria plans or 401(k) to be | | | | if payroll system is out of state); 16 days for exception |
| treated in the same manner as the IRS code allows. In | | | | or overtime pay.Arizona payroll law requires that |
| Arizona cafeteria plans and 401(k)'s are not taxable | | | | involuntarily terminated employees must be paid their |
| for income tax calculation and are not taxable for | | | | final pay with in 3 working days and that voluntarily |
| unemployment purposes.There is no provision in | | | | terminated employees must be paid their final pay by |
| Arizona payroll law concerning supplemental wage tax | | | | the next regular payday or by mail if employee |
| rates.You may file your Arizona State W-2s by | | | | requests it.Deceased employee's wages up to a |
| magnetic media if you choose to.The Arizona State | | | | maximum of $5000.00 must be paid to the surviving |
| Unemployment Insurance Agency is:Department of | | | | spouse after an affidavit showing employee's death |
| Economic Security | | | | and status of surviving spouse is tendered.Escheat |
| Unemployment Tax Division | | | | laws in Arizona require that unclaimed wages be paid |
| P.O. Box 6028 | | | | over to the state after one year.The employer is |
| SAT Code 911B | | | | further required in Arizona to keep a record of the |
| Phoenix, AZ 85005 | | | | wages abandoned and turned over to the state for a |
| 602-248-9354 | | | | period of five years.There is no provision in Arizona |
| State of Arizona taxable wage base for | | | | law concerning tip credits against State minimum |
| unemployment purposes is wages up to $7000.00. | | | | wage.In the Arizona payroll law there is no provision |
| Meaning that unemployment tax will only be calculated | | | | covering required rest or meal periods.There is no |
| on the first $7000.00 of an employee's wages each | | | | provision in Arizona law concerning record retention of |
| year.Arizona magnetic media reporting of quarterly | | | | wage and hour records therefor it is probably wise to |
| wage reporting is optional.Unemployment records must | | | | follow FLSA guidelines.The Arizona agency charged |
| be retained in Arizona for a minimum period of four | | | | with enforcing Child Support Orders and laws is:Division |
| years. This information generally includes: name; social | | | | of Child Support Enforcement |
| security number; dates of hire, rehire and termination; | | | | 3443 N. Central Ave., 4th Fl. |
| wages by period; payroll pay periods and pay dates; | | | | Phoenix, AZ 85012 |
| date and circumstances of termination.The Arizona | | | | 602-252-4045 |
| State Agency charged with enforcing the state wage | | | | has the following provisions for child support |
| and hour laws is:Labor Department | | | | deductions:When to start Withholding? 14 days after |
| P.O. Box 19070 | | | | receipt of order. |
| Phoenix, AZ 85005-9070 | | | | When to send Payment? Within 2 days of Payday. |
| 602-542-4515 | | | | When to send Termination Notice? Within 10 days of |
| is no general provision for minimum wage in the State | | | | termination. |
| of Arizona.There is also no general provision in Arizona | | | | Max Administrative Fee? greater of $4 per mo. or $1 |
| State Law covering paying overtime in a non-FLSA | | | | per pay period. |
| covered employer.Arizona State new hire reporting | | | | Withholding Limits? 50% of disposable earnings |
| requirements are that every employer must report | | | | Please note that this article is not updated for |
| every new hire and rehire. The employer must report | | | | changes that can and will happen from time to |
| the federally required elements of:Employee's name | | | | time.Charles J. Read, CPA has been in the payroll, |
| Employee's address | | | | accounting and tax business for 30 years, the last |
| Employee's social security number | | | | fifteen in private practice. Mr. Read is the author of |
| Employer's name | | | | "How to Start a New Business". For Professional |
| Employers address | | | | Payroll services at a Budget Price go to a Paperless |
| Employer's Federal Employer Identification Number | | | | Payroll Company. Go to For a full service payroll |
| (EIN) This information must be reported within 20 days | | | | service bureau.See an excerpt of Mr. Read's |
| of the hiring or rehiring. | | | | interviews from William Shatners "Heartbeat of |
| The information can be sent as a W4 or equivalent | | | | America" television show on the websites linked |
| by mail, fax or electronically. | | | | above. |