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