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