| rizona State Agency that oversees the collection | | | | Arizona requires the following information on an |
| and reporting of State income taxes deducted | | | | employee's pay stub:Earnings and deductions if |
| from payroll checks is: Department of Revenue | | | | employee paid by direct deposit information.In |
| 1600 W. Monroe St. P.O. Box 29009 Phoenix, AZ | | | | Arizona pay frequency is semimonthly within 16 |
| 85038-9009 602-255-2060 or 800-843-7196 | | | | days of each other; FLSA-exempt employees can |
| requires that you use Arizona form"A-4, | | | | be paid monthly by out of state employer.The lag |
| Employee's Arizona Withholding Percentage | | | | time between when the services are performed |
| Election" instead of a Federal W-4 Form for | | | | and when the employee must be paid is five days |
| Arizona State Income Tax Withholding.Not all | | | | after the pay period (10 days if payroll system is |
| states allow salary reductions made under Section | | | | out of state); 16 days for exception or overtime |
| 125 cafeteria plans or 401(k) to be treated in the | | | | pay.Arizona payroll law requires that involuntarily |
| same manner as the IRS code allows.In Arizona | | | | terminated employees must be paid their final pay |
| cafeteria Payroll Alabama, Alabama payroll, payroll, | | | | with in 3 working days and that voluntarily |
| payroll taxes, payroll withholding, payroll service | | | | terminated employees must be paid their final pay |
| plans and 401(k)'s are not taxable for income tax | | | | by the next regular payday or by mail if |
| calculation and are taxable for unemployment | | | | employee requests it.Deceased employee's wages |
| purposes.There is no provision in Arizona payroll | | | | up to a maximum of $5000.00 mustbe paidto the |
| law concerning supplemental wage tax rates.You | | | | surviving spouse after an affidavit showing |
| may file your Arizona State W-2s by magnetic | | | | employee's death and status of surviving spouse |
| media if you choose to.The Arizona State | | | | is tendered.Escheat laws in Arizona require that |
| Unemployment Insurance Agency is: Department | | | | unclaimed wages be paid over to the state after |
| of Economic SecurityUnemployment Tax | | | | one year.The employer is further required in |
| DivisionP.O. Box 6028SAT Code 911BPhoenix, AZ | | | | Arizona to keep a record of the wages |
| 85005602-248-9354 The State of Arizona taxable | | | | abandoned and turned over to the state for a |
| wage base for unemployment purposes is wages | | | | period of five years.There is no provision in |
| up to $7000.00.Meaning that unemployment tax | | | | Arizona law concerning tip credits against State |
| will only be calculated on the first $7000.00 of an | | | | minimum wage.In the Arizona payroll law there is |
| employee's wages each year. Arizona magnetic | | | | no provision covering required rest or meal |
| media reporting of quarterly wage reporting is | | | | periods.There is no provision in Arizona law |
| optional.Unemployment records must be retained | | | | concerning record retention of wage and hour |
| in Arizona for a minimum period of four years.This | | | | records therefor it is probably wise to follow |
| information generally includes: name; social security | | | | FLSA guidelines.The Arizona agency charged with |
| number; dates of hire, rehire and termination; | | | | enforcing Child Support Orders and laws is: Division |
| wages by period; payroll pay periods and pay | | | | of Child Support Enforcement3443 N. Central |
| dates; date and circumstances of termination.The | | | | Ave., 4th Fl.Phoenix, AZ 85012602-252-4045 has |
| Arizona State Agency charged with enforcing the | | | | the following provisions for child support |
| state wage and hour laws is:Labor DepartmentP.O. | | | | deductions:When to start Withholding?14 days |
| Box 19070Phoenix, AZ 85005-9070602-542-4515 | | | | after receipt of order.When to send |
| is no general provision for minimum wage in the | | | | Payment?Within 2 days of Payday.When to send |
| State of Arizona.There is also no general provision | | | | Termination Notice?Within 10 days of |
| in Arizona State Law covering paying overtime in | | | | termination.Max Administrative Fee?greater of $4 |
| a non-FLSA covered employer. Arizona State | | | | per mo. or $1 per pay period.Withholding |
| new hire reporting requirements are that every | | | | Limits?50% of disposable earningsPlease note that |
| employer must report every new hire and | | | | this article is not updated for changes that can |
| rehire.The employer must report the federally | | | | and will happen from time to time. |
| required elements of:Employee's nameEmployee's | | | | Charles J. Read, CPA has been in the payroll, |
| addressEmployee's social security | | | | accounting and tax business for 30 years, the last |
| numberEmployer's nameEmployers | | | | fifteen in private practice. |
| addressEmployer's Federal Employer Identification | | | | Mr. Read is the author of "How to Start a New |
| Number(EIN) This information must be reported | | | | Business." |
| within 20 days of the hiring or rehiring.The | | | | To find professional payroll service at a budget |
| information can be sent as a W4 or equivalent by | | | | price go to a paperless payroll company. |
| mail, fax or electronically.There is no penalty for a | | | | For a full service payroll bureau with CPA's on |
| late report in Arizona.The Arizona new | | | | staff visit . |
| hire-reporting agency can be reached at | | | | See an excerpt of Mr. Read's interviews from |
| 888-282-2064 / 602-340-0555 or on the web at | | | | William Shatners "Heartbeat of America" television |
| Arizona does not allow compulsory direct deposit. | | | | show on the web sites linked above. |