Payroll Arizona, Unique Aspects of Arizona Payroll Law and Practice
- Date: 2007-03-01 - Word Count: 777
Share This!
rizona State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is: Department of Revenue 1600 W. Monroe St. P.O. Box 29009 Phoenix, AZ 85038-9009 602-255-2060 or 800-843-7196 www.revenue.state.az.us/#WithholdingTaxArizona requires that you use Arizona form"A-4, Employee's Arizona Withholding Percentage Election" instead of a Federal W-4 Form for Arizona State Income Tax Withholding.Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows.In Arizona cafeteria Payroll Alabama, Alabama payroll, payroll, payroll taxes, payroll withholding, payroll service plans and 401(k)'s are not taxable for income tax calculation and are taxable for unemployment purposes.There is no provision in Arizona payroll law concerning supplemental wage tax rates.You may file your Arizona State W-2s by magnetic media if you choose to.The Arizona State Unemployment Insurance Agency is: Department of Economic SecurityUnemployment Tax DivisionP.O. Box 6028SAT Code 911BPhoenix, AZ 85005602-248-9354www.de.state.az.us/links/esa/index.html The State of Arizona taxable wage base for unemployment purposes is wages up to $7000.00.Meaning that unemployment tax will only be calculated on the first $7000.00 of an employee's wages each year. Arizona magnetic media reporting of quarterly wage reporting is optional.Unemployment records must be retained in Arizona for a minimum period of four years.This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.The Arizona State Agency charged with enforcing the state wage and hour laws is:Labor DepartmentP.O. Box 19070Phoenix, AZ 85005-9070602-542-4515www.ica.state.az.us/labor/labortop.htmThere is no general provision for minimum wage in the State of Arizona.There is also no general provision in Arizona State Law covering paying overtime in a non-FLSA covered employer. Arizona State new hire reporting requirements are that every employer must report every new hire and rehire.The employer must report the federally required elements of:Employee's nameEmployee's addressEmployee's social security numberEmployer's nameEmployers addressEmployer's Federal Employer Identification Number(EIN) This information must be reported within 20 days of the hiring or rehiring.The information can be sent as a W4 or equivalent by mail, fax or electronically.There is no penalty for a late report in Arizona.The Arizona new hire-reporting agency can be reached at 888-282-2064 / 602-340-0555 or on the web at www.az-newhire.com Arizona does not allow compulsory direct deposit. Arizona requires the following information on an employee's pay stub:Earnings and deductions if employee paid by direct deposit information.In Arizona pay frequency is semimonthly within 16 days of each other; FLSA-exempt employees can be paid monthly by out of state employer.The lag time between when the services are performed and when the employee must be paid is five days after the pay period (10 days if payroll system is out of state); 16 days for exception or overtime pay.Arizona payroll law requires that involuntarily terminated employees must be paid their final pay with in 3 working days and that voluntarily terminated employees must be paid their final pay by the next regular payday or by mail if employee requests it.Deceased employee's wages up to a maximum of $5000.00 mustbe paidto the surviving spouse after an affidavit showing employee's death and status of surviving spouse is tendered.Escheat laws in Arizona require that unclaimed wages be paid over to the state after one year.The employer is further required in Arizona to keep a record of the wages abandoned and turned over to the state for a period of five years.There is no provision in Arizona law concerning tip credits against State minimum wage.In the Arizona payroll law there is no provision covering required rest or meal periods.There is no provision in Arizona law concerning record retention of wage and hour records therefor it is probably wise to follow FLSA guidelines.The Arizona agency charged with enforcing Child Support Orders and laws is: Division of Child Support Enforcement3443 N. Central Ave., 4th Fl.Phoenix, AZ 85012602-252-4045www.de.state.az.us/links/dsce/index.htmlArizona has the following provisions for child support deductions:When to start Withholding?14 days after receipt of order.When to send Payment?Within 2 days of Payday.When to send Termination Notice?Within 10 days of termination.Max Administrative Fee?greater of $4 per mo. or $1 per pay period.Withholding Limits?50% of disposable earningsPlease note that this article is not updated for changes that can and will happen from time to time.
Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice.
Mr. Read is the author of "How to Start a New Business."
To find professional payroll service at a budget price go to www.PayrollonaBudget.com a paperless payroll company.
For a full service payroll bureau with CPA's on staff visit www.CustomPayroll.com .
See an excerpt of Mr. Read's interviews from William Shatners "Heartbeat of America" television show on the web sites linked above.
Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice.
Mr. Read is the author of "How to Start a New Business."
To find professional payroll service at a budget price go to www.PayrollonaBudget.com a paperless payroll company.
For a full service payroll bureau with CPA's on staff visit www.CustomPayroll.com .
See an excerpt of Mr. Read's interviews from William Shatners "Heartbeat of America" television show on the web sites linked above.
Related Tags: payroll, payroll taxes, payroll service, payroll withholding, payroll arizona, arizona payroll
Your Article Search Directory : Find in Articles
Recent articles in this category:
- The No. 1 Rule For Projecting Confidence - Speak With Authority
One of the most important characteristics a person can project in a business setting - or any situat - After the Autumn Checkout European Debt Crisis and U.S. Brewing Rebound
In the commotion caused by the Fed on interest rates come to an end, the "disastrous" for the euro a - Advantages Of Arcade Game Rentals
There are many different advantages to arcade game rentals. Most people need something to release th - A General Primer on Truck Cargo Nets
In modern highways it is quite rare to see truck cargo nets in action, this is because they are usua - The United States Will Burst More Severe Financial Crisis
Not long ago, suddenly announced that the central bank to raise interest rates, the interest rate hi - Niche Marketing Profits - 3 Easy Steps to Finding a Profitable Niche Market Income in 10 Minutes
Like most beginners I was having a very difficult time trying to find a niche market to earn extra m - The Importance of Hospitality Management Consulting Firms Toronto
Businesses and the managers that help guide any business are in a constant state of improvement and - New Keynesian Theory Label
2010 winner of the Nobel Prize in Economics three theories have been labeled as "New Keynesian" labe - Federal Reserve Pouring Money QE2 Unpredictable Fortune
U.S. economist Milton Friedman proposed a "throw the cash from a helicopter" view, while the practic - Fiscal Consolidation Should no Longer Delay
British Chancellor of the Exchequer George Osborne today announced fiscal consolidation policy, shoc
Most viewed articles in this category:
- Common Financial Problems to Avoid
One must first change their habits and not procrastinate. American Consultants Inc at offers key fi - How a Bad Hire Can Hurt Your Business
What's worse - hiring the wrong person or not hiring anyone at all? Companies can become almost des - Joel Comm Is Dr. Adsense
What is Adsense? If you are new to making money online and net marketing, you may not know what Ads - 5 Steps For A Dynamic Wealth System Online
Recipe: Opportunity + knowledge + Dynamic Wealth System + Your Action = Massive Success!!! Step 1 - How To Stop Foreclosure
Losing your house to a foreclosure can be very scary. There are times when circumstances are ou - How to Always Pitch A Strike
As business owners, we are always working on new ways to convince people to become customers, client - Membrane Diffuser Solutions for Wastewater Treatment Systems
In the aeration basin of a typical wastewater treatment plant there are both organic and inorganic m - Another Year Hating Your Job or Loving Life?
Copyright © 2007 Mary Foley I've come to the conclusion that to be successful - really successf - Dyestuff Industry In India And China
World demand for dyes and organic pigments to touch $10.6 billion in 2008According to a study on dye - Cma-cgm Case : the Series of Lawsuits Continues in Syria, Lebanon, Egypt, France, England and the United States
Damietta company case : The series of lawsuits continues in Syria, Lebanon, Egypt, France, England a