Andraya Carson: Update on Arizona State Unemployment and Payroll Taxes

With the start of a new year comes new requirements to abide by regarding state taxes and payroll “stuff”. Many of our clients have been asking for updates, and so, whether you are an employer or an employee, you should know a few things…..

Withholding Requirements:

  • Register as an employer by filing Form UC-001 (Joint Tax Application). Registration can be completed online here.
  • Employee Withholding Form, A-4
  • Withholding Method = percent of gross pay
  • Supplemental Rate = percent of gross pay

Local Taxes:

None

Arizona State Tax Unemployment Insurance:

Report quarterly wages and contributions by filing Form UC-018 (Unemployment Tax and Wage Report) by last day of month following end of quarter.  Can be completed online here.

Wage base $7,000 for 2014 and 2015
Rates range from 0.03% to 7.79 for 2015%
New employers use 2.0% for 2015
Job Training Tax surcharge – 0.10%, not included in stated rate.

Special Assessment of .50% for 2012.  This will NOT be assessed on wages in 2013.

State Disability Insurance:

None

State Labor Laws:

Minimum Wage – $7.90 per hour effective 1/1/14 and $8.05 per hour effective 1/1/15.
Termination Pay – Fired- pay within seven working days or the end of the next regular pay period, whichever is sooner. Quits- pay by the next regular payday.

New Hire Reporting:

Arizona New Hire Reporting Center
P.O Box 402
Holbrook, MA 02343

888-282-2064
Fax: 888-282-0502
To file online click here

Remit Withholding for Child Support to:

Division of Child Support Enforcement
Department of Economic Security
PO Box 40458
Phoenix, AZ 85067
602-252-4045
Report using this site

Reciprocal States:

None

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