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Arizona State Tax, Arizona Unemployment and Payroll Tax |

Looking for Arizona state tax information? We provide the latest resources on state tax, unemployment, income tax and more.


Arizona Department of Revenue
Arizona Department of Economic Security


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:


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 2019 and 2018
Rates range from 0.04% to 5.6% for 2019 (positive reserve ratio employers)

Employers with a reserve rate of zero pays at a rate of 5.9%

Negative reserve ratio employers will pay rates from 6.23% to 11.8% 
New employers use 2.0% for 2019
Job Training Tax surcharge - 0.10%, not included in stated rate. As of January 1, 2016 this surcharge ends. Repeal of ARS 23-769

State Disability Insurance:


State Labor Laws:

Minimum Wage - $11.00 per hour effective 1/1/19, up from $10.50 in 2018

Flagstaff - $13.00 per hour effective 1/1/2019

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.

Paid Sick Leave - employees are entitled to paid sick leave, at the rae of one hour of paid sick time for every 30 hours worked, but with limits based on teh size of the employer.

New Hire Reporting:

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

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
Report using this site

Reciprocal States:



For a paycheck calculation visit PaycheckCity. is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about Arizona state tax, articles, federal tax information and state tax information.

TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.