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.
Setup steps before the first payroll
- Workers' comp
Get workers' compensation coverage
- Deadline
- Before anyone starts work
- Source
- www.azleg.gov/ars/23/00902.htm (opens in a new tab), checked October 5, 2026
- Posters
Hang the required posters (ICA postings and the DES UI Notice to Employees POU-003)
- Deadline
- Before anyone starts work
- Source
- www.azica.gov/posters-employers-must-display (opens in a new tab), checked October 6, 2026
- New hire reporting
Collect Form A-4 from each employee
- Deadline
- Within 5 days of hire (until then, withhold at 2.0%)
- Source
- azdor.gov/business/withholding-tax (opens in a new tab), checked October 6, 2026
- 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
- Agency
- Withholding: Arizona Department of Revenue (ADOR) (opens in a new tab)
- 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.
- Agency
- Unemployment: Arizona Department of Economic Security (DES), Unemployment Insurance Tax (opens in a new tab)
- 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
- Source
- des.az.gov/sites/default/files/dl/UIT-1271A.pdf (opens in a new tab), checked October 6, 2026
- 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.
- Source
- www.azleg.gov/ars/23/00722-01.htm (opens in a new tab), checked October 5, 2026
- 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.
- Source
- des.az.gov/sites/default/files/dl/UIT-1271A.pdf (opens in a new tab), checked October 6, 2026
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
- No local tax on wages.www.azleg.gov/ars/43/00201.htm (opens in a new tab), checked October 5, 2026
- No state paid leave program funded through payroll.www.azleg.gov/arsDetail/?title=23 (opens in a new tab), checked October 5, 2026
More on 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
- Alabama
- Alaska
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each fact, as checked.
- azdor.gov/business/withholding-tax (opens in a new tab), checked October 5, 2026
- azdor.gov/sites/default/files/2023-03/FORMS_WITHHOLDING_A1-QRTi.pdf (opens in a new tab), checked October 6, 2026
- des.az.gov/services/employment/unemployment-employer (opens in a new tab), checked October 5, 2026
- des.az.gov/sites/default/files/dl/UIT-1271A.pdf (opens in a new tab), checked October 6, 2026
- www.azleg.gov/ars/23/00902.htm (opens in a new tab), checked October 5, 2026
- www.azica.gov/posters-employers-must-display (opens in a new tab), checked October 6, 2026
- des.az.gov/services/child-and-family/child-support/employers (opens in a new tab), checked October 6, 2026
- www.azleg.gov/ars/23/00722-01.htm (opens in a new tab), checked October 5, 2026
- www.azleg.gov/ars/43/00201.htm (opens in a new tab), checked October 5, 2026
- www.azleg.gov/arsDetail/?title=23 (opens in a new tab), checked October 5, 2026
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.