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