As mandated by the State of Arizona Department of Revenue, a covered employer must provide new employees with the Arizona Employee's Withholding Election, Form A-4.
As recommended by the California Employment Development Department, employers can refer to guidance in various topic areas, including withholding taxes and unemployment insurance, in the California Employer's Guide, DE 44.
As mandated by the IRS, payers must report certain payments made to nonemployees (e.g, independent contractors) on IRS Form 1099-NEC, Nonemployee Compensation.
HR guidance on compliance with payroll taxes, including income taxes, Social Security and Medicare (FICA) taxes, and unemployment, disability and workers' compensation insurance taxes.