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PAYROLL TAX REGISTRATION

Arizona payroll tax registration

What to set up in Arizona before the first payroll, in date order, with each agency, online portal and deadline. Enter the first employee's start date and the first pay date to see the dates.

Facts checked on October 5, 2026 against the official sources listed at the end of this page. For employers. General information, not legal or tax advice: confirm a deadline with the agency before you rely on it.

Setup steps before the first payroll

  1. Workers' comp

    Get workers' compensation coverage

    Deadline
    Before anyone starts work
  2. Posters

    Hang the required posters (ICA postings and the DES UI Notice to Employees POU-003)

    Deadline
    Before anyone starts work
  3. New hire reporting

    Collect Form A-4 from each employee

    Deadline
    Within 5 days of hire (until then, withhold at 2.0%)
  4. State tax accounts

    File the Arizona Joint Tax Application (JT-1/UC-001) on AZTaxes.gov: registers withholding with ADOR and unemployment with DES

    Deadline
    As soon as you begin business in Arizona, before the first payroll
    Returns
    Quarterly Form A1-QRT. Payment schedule depends on the prior 4-quarter average Arizona withholding: $1,500 or less, quarterly; more than $1,500, the same time as federal deposits (monthly, semi-weekly or next business day); annual only after 4 quarters of history averaging $200 or less.
    Online
    www.aztaxes.gov (opens in a new tab) (Joint Tax Application); then uitws.azdes.gov (opens in a new tab) (DES Tax and Wage System) for reports and payments
  5. New hire reporting

    Report each new hire

    Deadline
    Within 20 days of hireCounted here from the start date; report sooner if the employee was hired before it.
  6. State tax accounts

    File the first quarterly UC-018 in the DES Tax and Wage System and the first A1-QRT

    Deadline
    By the last day of the month after the quarter of the first pay dateJanuary 31, 2027 is a Sunday, so it moves to the next business day.

Federal dates for this pay date

Federal returns follow the compliance calendar, which dates them for every employer:

A 501(c)(3) organization generally owes no FUTA tax and files no Form 940 (Form 940 instructions (opens in a new tab)).

Not needed in Arizona

WORKLIO HCM

Hiring in a new state? We help open the accounts.

We help open state withholding and unemployment accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you: withholding, unemployment and paid leave contributions where the state's tax agency collects them. After that, Worklio HCM calculates, deposits and files your payroll taxes in every state and locality, new-hire state reporting is automatic, and rates and rules update without you noticing.

Registration in other states

Sources

The agency page or document behind each fact, as checked.

General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for registering and for your employment taxes.

Your next payroll could be your first one on Worklio.