Payroll Arizona, Unique Aspects of Arizona Payroll Law and Practice

By Charles J. Read
The Arizona State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Revenue
1600 W. Monroe St.
P.O. Box 29009
Phoenix, AZ 85038-9009
602-255-2060 or 800-843-7196
www.revenue.state.az.us/#WithholdingTax

Arizona requires that you use Arizona form "A-4, Employee's Arizona Withholding Percentage Election" instead of a Federal W-4 Form for Arizona State Income Tax Withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Arizona cafeteria Payroll Alabama, Alabama payroll, payroll, payroll taxes, payroll withholding, payroll service plans and 401(k)'s are not taxable for income tax calculation and are taxable for unemployment purposes.

There is no provision in Arizona payroll law concerning supplemental wage tax rates.

You may file your Arizona State W-2s by magnetic media if you choose to.


The Arizona State Unemployment Insurance Agency is:

Department of Economic Security
Unemployment Tax Division
P.O. Box 6028
SAT Code 911B
Phoenix, AZ 85005
602-248-9354
www.de.state.az.us/links/esa/index.html

The State of Arizona taxable wage base for unemployment purposes is wages up to $7000.00. Meaning that unemployment tax will only be calculated on the first $7000.00 of an employee's wages each year.

Arizona magnetic media reporting of quarterly wage reporting is optional.

Unemployment records must be retained in Arizona for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.


The Arizona State Agency charged with enforcing the state wage and hour laws is:

Labor Department
P.O. Box 19070
Phoenix, AZ 85005-9070
602-542-4515
www.ica.state.az.us/labor/labortop.htm

There is no general provision for minimum wage in the State of Arizona.

There is also no general provision in Arizona State Law covering paying overtime in a non-FLSA covered employer.

Arizona State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:



Employee's name

Employee's address

Employee's social security number

Employer's name

Employers address

Employer's Federal Employer Identification Number (EIN)


This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is no penalty for a late report in Arizona.

The Arizona new hire-reporting agency can be reached at 888-282-2064 / 602-340-0555 or on the web at www.az-newhire.com

Arizona does not allow compulsory direct deposit.

Arizona requires the following information on an employee's pay stub:
Earnings and deductions if employee paid by direct deposit information.
In Arizona pay frequency is semimonthly within 16 days of each other; FLSA-exempt employees can be paid monthly by out of state employer.

The lag time between when the services are performed and when the employee must be paid is five days after the pay period (10 days if payroll system is out of state); 16 days for exception or overtime pay.

Arizona payroll law requires that involuntarily terminated employees must be paid their final pay with in 3 working days and that voluntarily terminated employees must be paid their final pay by the next regular payday or by mail if employee requests it.

Deceased employee's wages up to a maximum of $5000.00 must be paid to the surviving spouse after an affidavit showing employee's death and status of surviving spouse is tendered.

Escheat laws in Arizona require that unclaimed wages be paid over to the state after one year.

The employer is further required in Arizona to keep a record of the wages abandoned and turned over to the state for a period of five years.

There is no provision in Arizona law concerning tip credits against State minimum wage.

In the Arizona payroll law there is no provision covering required rest or meal periods.

There is no provision in Arizona law concerning record retention of wage and hour records therefor it is probably wise to follow FLSA guidelines.

The Arizona agency charged with enforcing Child Support Orders and laws is:

Division of Child Support Enforcement
3443 N. Central Ave., 4th Fl.
Phoenix, AZ 85012
602-252-4045
www.de.state.az.us/links/dsce/index.html

Arizona has the following provisions for child support deductions:


When to start Withholding? 14 days after receipt of order.

When to send Payment? Within 2 days of Payday.

When to send Termination Notice? Within 10 days of termination.

Max Administrative Fee? greater of $4 per mo. or $1 per pay period.

Withholding Limits? 50% of disposable earnings





Please note that this article is not updated for changes that can and will happen from time to time.




About the author:
Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years,
the last fifteen in private practice. Mr. Read is the author of "Tax and Accounting Issues
in Forming a New Business."

To find professional payroll services at a budget price go to www.payrollonabudget.com
a paperless payroll company.

For a full service payroll bureau with CPA's on staff visit www.CustomPayroll.com .

See an excerpt of Mr. Read's interviews from William Shatner's "Heartbeat of America"
television show on the web sites linked above.

Article Source: http://www.Free-Articles-Zone.com

Love and Law, Love through Law

By Tina Montalto
As Religious Scientists or followers of the Science of Mind principles, we often hear the teaching described as Love through Law.

We often focus on and understand more fully the "Law" part. We can easily describe Law as the impersonal, mechanical and mathematically-precise force in the Universe that is the "doer" in the Creative Process. It is Universal Subjectivity. It is the Creative Medium into which we plant our thought-kernels. When we do a Spiritual Mind Treatment (http://www.consciouskernels.com/sevenstep.html), we are working with the Law. We talk about the Law of Cause and Effect, we talk about the Law of Correspondence, we talk about the Law of Attraction.

But, I think as a whole, we tend to give the Love part of Love and Law a backseat. It is harder to wrap our intellectual minds around something more ethereal. We can intellectually understand Law because its work is observable and measureable. Love? Harder to pin down.

Love has been defined by Ernest Holmes as "the self-givingness of the Spirit through the desire of Life to express Itself in terms of creation." Huh?

How about this definition: Love is the unconditional givingingness of Spirit to Itself through the act of creation. This is a little easier to understand. We all know what unconditional is. We know what giving is. Spirit can only give to Itself because that is all there is. We, by the way, are part of "Itself". And we all know what creation is.

So Love is Spirit giving Itself (which is All Good and Only Good) to Itself by creating more of Itself without any conditions or restrictions. OK. So how do we give Love equal time as we go about our Spiritual Practice and Spiritual Growth?

I think this is where a little quiet contemplation may be useful. Whereas a Spiritual Mind Treatment is done with a specific purpose in mind and with using the Law (which has been freely given to us by Spirit), perhaps a simple practice of thinking about God's Quality of Love without any specific purpose may help us connect more fully with Spirit.

What I am suggesting you do is get in touch with Universal Love. Sometimes I sit in a quiet place, maybe a little music playing in the background, and I try to just feel the Presence of God. Like a big warm embracing hug enveloping me. A calm and peace and feeling of well-being surrounding me and existing within me. Feeling like I am the Beloved in whom God is well-pleased. Start with yourself. And then, when you are ready, expand that embracing hug to every person on the planet, to every living thing in the Universe. Spiritual Love is giving goodwill to all. See Spirit in yourself and everyone. That is practicing the Presence.

We are Scientists, yes. But I think everyone would benefit if we all incorporate into our Spiritual Practice a little more Love with our Law.

About the author:
Tina Montalto is the founder and president of Conscious Kernels, Inc., an ePublishing company specializing in spiritual eBooks. She is the author of "You are What You Think" available for free at the company’s website: http://www.consciouskernels.com. She has also created and serves as instructor for a 7-week eCourse on Spiritual Mind Treatment also available at the website. In addition to providing a selection of original eBooks, Conscious Kernels offers a free monthly eNewsletter, a community-building discussion board, spiritual retreats, and e-greeting cards.

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Racial Discrimination and the Law behind It

By Rainier Policarpio
Still in our times, the battle against racial discrimination is yet far from being settled. This is very much evident on the large number of job discrimination cases which were filed in courts across the United States and most especially in the state of California. Typically, equal employment rights and opportunities should be handed down to everyone regardless of his race or color and his association to a certain ethnic group.

To provide protection in the workforce from employment discrimination on the basis of their race and color, Title VII of the Civil Rights Act of 1964 has been used as a refuge against unruly employers. This law also safeguards the employees as well as the applicants regarding hiring, promotions, compensations, privileges, terminations and other factors which may affect an individual’s performance in his or her work. Moreover, this law results to the prohibition of labor assessments and resolutions about a person’s capabilities on the sole basis of his acquaintance to a certain racial community. To add, this also asserts that it is unlawful for any company or employer to implement a variety of job rulings and regulations which mainly intends to discriminate minorities. Furthermore, this statute covers the prohibition of racial jokes in the workplaces such as ethnic slurs, offensive and derogatory remarks and other verbal and physical acts which may constitute to an illegal harassment if ever the actions intimidates an individual and subsequently affects his work performance.

On the other hand, classifying or segregating workers on the basis of their race or color is also an unlawful act as prescribe by the said law. This means that any employer who will be proven to physically isolate his employee from his co-workers or from the customer’s sight or contact shall be held accountable for violating this statute. Besides, the law also forbids the employers to assign their minority workers to marginal job coursework or workplace which hinders them of obtaining professional growth. This also covers the rights of the applicants of being fairly considered by the employers or an employment agency in a job post regardless of his race or color.

Racial discrimination cases rather should be dealt with accordingly. And in doing this, the victims may seek legal counsel assistance to know more about one’s rights and what legal actions one may pursue in order to acquire justice. Notwithstanding the intricate process of filing a lawsuit may be, an eligible employment lawyer taking charge in one’s pursuance of the case will undoubtedly bring good outcomes in their cases. Thus, the discriminated employee may demand for just compensation as stated in their severance package.

Finally, racial discrimination incidents in the workplace can still be lessened, if not totally eradicated, if only people would cease from condemning other individuals from a different race. Above and beyond, the ability of a person to exceed in his work does not necessarily rely on his color but rather in his skills and attitude in performing his assigned duties.



About the author:
"Our Professional Los Angeles Lawyers specialize in all fields of Personal Injury Employment, and Disability Laws."


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