Arizona
Updated to reflect laws that provide for a declaration establishing a rebuttable presumption of an independent contractor relationship and establish independent contractor criteria for certain sharing economy workers, effective August 5, 2016.
The Arizona Declaration of Independent Business Status can be used to establish a rebuttable presumption of the existence of an independent contractor relationship under the state's labor code.
This guide provides HR and payroll professionals with compliance guidance regarding the test for employee state unemployment insurance (SUI) tax coverage and what constitutes SUI taxable wages in Arizona. It covers topics such as the taxable wage base, contribution rates, experience rating methods, SUTA dumping prevention, voluntary contributions, joint or combined accounts, quarterly reporting requirements, penalties for late filing, benefit overpayments, multiple worksite reporting and recordkeeping requirements.
This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Arizona of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.