Arizona Payroll
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Arizona Payroll Tax And Labor Laws
Get your Arizona State ID Number
Click HERE to obtain State Tax ID
Click HERE to obtain State Unemployment ID
Arizona Wage and Hour Laws
Minimum Wage
Arizona’s current minimum wage rate is $14.35 per hour.
Please note that several cities within Arizona have their own separate minimum wage rates which are higher than the state mandated rate and that minimum wage rates for all jurisdictions are subject to change. Employers should verify they meet current state, county, and local requirements.
For more information on Arizona’s minimum wage laws, please click HERE.
Overtime
There is no state-mandated overtime law in Arizona for private employers. Covered employers in Arizona must follow the federal overtime laws as prescribed in the Fair Labor Standards Act (FLSA).
Pay Frequency
Arizona’s pay frequency rules require each employer in the state to designate two or more days each month, not more than 16 days apart, as fixed paydays for payment of wages to employees.
Arizona Unemployment
Taxable Wage Base ($000s): $8,000
New Employer Rate (% Taxable Wages): 2.0%
Employee Tax Rate (% Taxable Wages): None
Arizona Income Tax Withholding
The Arizona Tax Act of 1987 requires employers to withhold state income tax from the wages of residents and non-residents and to remit the amounts withheld to the Arizona Department of Revenue.
Arizona has reciprocal taxation agreements with California, the District of Columbia, Indiana, Oregon and Virginia. Residents of any of these states who work in Arizona can request an exemption from income tax withholding in Arizona by filing Form WEC, Withholding Exemption Certificate.
Part-time or seasonal agricultural workers are exempt unless the workers' principal duties involve operating mechanically driven devices. However, persons engaged in other agriculture-related employment, which is not seasonal, are subject to withholding.
Arizona State Resources
Arizona Department of Economic Security
SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.
This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.
Revised 1/1/2024
