The Arizona State Agency that oversees the collection and reporting of state income taxes deducted from payroll checks is:
revenue Department
1600 W. Monroe St.
post office box 29009
Phoenix, Arizona 85038-9009
602-255-2060 or 800-843-7196
[http://www.revenue.state.az.us/#WithholdingTax]
Arizona requires that you use the Arizona form “A-4, Arizona Employee Withholding Percentage Election” instead of a federal form W-4 for Arizona state income tax withholding.
Not all states allow wage reductions made under Section 125 or 401(k) cafeteria plans to be treated in the same manner as the IRS code allows. In Arizona, cafeteria plans and 401(k)s are not taxed for income tax purposes and are not taxed for unemployment purposes.
There is no provision in Arizona payroll law regarding supplemental wage tax rates.
You can file your Arizona State W-2 forms by magnetic media if you wish.
The Arizona State Unemployment Insurance Agency is:
Department of Economic Security
Unemployment Tax Division
post office box 6028
SAT code 911B
Phoenix, Arizona 85005
602-248-9354
http://www.de.state.az.us/links/esa/index.html
The Arizona state taxable wage base for unemployment purposes is wages up to $7000.00. Which means that unemployment tax will only be calculated on the first $7000.00 of an employee’s salary each year.
Arizona magnetic media reporting of quarterly wage reports is optional.
Unemployment records must be kept in Arizona for a minimum period of four years. This information generally includes: name; Social Security number; hire, retirement and termination dates; salaries per period; payroll periods and pay dates; date and circumstances of termination.
The Arizona State Agency charged with enforcing state wage and hour laws is:
work Department
PO Box 19070
Phoenix, Arizona 85005-9070
602-542-4515
[http://www.ica.state.az.us/labor/labortop.htm]
There is no general provision for the minimum wage in the State of Arizona.
There is also no blanket provision in Arizona State Law that covers overtime pay at an employer not covered by the FLSA.
The State of Arizona’s new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the elements required by the federal government of:
- Name of the employee
- employee address
- Employee Social Security Number
- Name of the employee
- employee address
- Federal Employer Identification Number (EIN) of the employer
This information must be reported within 20 days of hiring or rehiring.
Information can be submitted as a W4 or equivalent by mail, fax, or electronically.
There is no penalty for a late report in Arizona.
You can contact Arizona’s New Hire Reporting Agency by calling 888-282-2064 / 602-340-0555 or on the web at http://www.az-newitze.com.
Arizona does not allow mandatory direct deposit.
Arizona requires the following information on an employee’s pay stub:
Earnings and deductions if the employee pays by direct deposit. information.
In Arizona, the payment frequency is biweekly within 16 days of each other; FLSA-exempt employees may be paid monthly by an out-of-state employer.
The time lag between the time services are rendered and the time the employee is due is five days after the pay period (10 days if the payroll system is out of state); 16 days for exception or payment of overtime.
Arizona payroll law requires that involuntarily terminated employees receive their final pay within 3 business days and that voluntarily terminated employees receive their final pay on the next regular payday or by mail if the employee requests it.
The deceased employee’s wages up to a maximum of $5000.00 must be paid to the surviving spouse after an affidavit is filed showing the death of the employee and the status of the surviving spouse.
Rollback laws in Arizona require unclaimed wages to be paid to the state after one year.
In addition, Arizona requires the employer to keep a record of wages abandoned and turned over to the state for a period of five years.
There is no provision in Arizona law regarding tip credits against the state minimum wage.
There is no provision in Arizona payroll law that covers required rest or meal periods.
There is no provision in Arizona law regarding the retention of wage and hour records, so it is probably prudent to follow the FLSA guidelines.
The Arizona agency charged with enforcing child support laws and orders is:
Child Support Enforcement Division
3443 N. Central Ave., 4th Floor.
Phoenix, Arizona 85012
602-252-4045
http://www.de.state.az.us/links/dsce/index.html
Arizona has the following provisions for child support deductions:
- When to start retention? 14 days after receipt of the order.
- When to send the payment? Within 2 days of payment day.
- When to send Notice of Termination? Within 10 days of termination.
- Maximum administrative fee? greater than $4 per month. or $1 per pay period.
- Withholding limits? 50% of earnings available
Please note that this article is not updated for changes that can and will occur from time to time.