Arizona

$15.15 / hour

According to the Industrial Commission of Arizona (ICA), the state minimum wage in 2026 is set at $15.15 an hour (Senate Fact Sheet for S.B. 1267, 57th Leg., 2nd Reg. Sess.).

Effective

2026-01-01

Checked

2026-08-09

In Arizona, the governing rule for overtime is federal: Compensation at a rate not less than one and one-half times the regular rate for employment in excess of forty hours in a workweek (29 U.S.C. § 207(a)(1)).

Checked

2026-08-08

A declaration of independent business status, executed by the contracting party and acted upon consistently, creates a rebuttable presumption of an independent contractor relationship. The declaration acknowledges at least six stated conditions, among them that the contractor is not insured under the employing unit’s workers’ compensation or health insurance, is free to work for other parties, may accept or decline work, controls the methods of performance, sets their own schedule, is paid for work performed rather than a regular salary, provides their own tools and is responsible for their own expenses. The failure of a party to execute a declaration does not create any presumption and is not admissible to deny the existence of an independent contractor relationship (A.R.S. § 23-1601).

Checked

2026-08-09

Each employer in this state shall designate two or more days in each month, not more than sixteen days apart, as fixed paydays for payment of wages to the employees (A.R.S. § 23-351(A)).

Checked

2026-08-09

When an employee is discharged from the service of an employer, he shall be paid wages due him within seven working days or the end of the next regular pay period, whichever is sooner. When an employee quits, he shall be paid in the usual manner all wages due him no later than the regular payday for the pay period during which the termination occurred (A.R.S. § 23-353).

Checked

2026-08-09

When an employee’s wages are paid by deposit in a financial institution the employee shall be furnished with a written or electronic statement of the employee’s earnings and withholdings. The same statement is required when an employee’s wages are paid to a payroll card account (A.R.S. § 23-351).

Checked

2026-08-09

An employer may not withhold or divert wages unless required or empowered by law, authorized in writing by the employee beforehand, or based on a reasonable good-faith dispute as to the amount of wages due.

Checked

2026-08-10

An employer may pay wages in lawful United States currency or negotiable bank checks and may deposit wages on payday at a financial institution chosen by the employee or, if none is designated, to a payroll card account.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general meal & rest breaks requirement for private employers in Arizona, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arizona's official publisher, linked here, is where to confirm.

Checked

2026-08-16

For Arizona's wage-payment article, hours worked includes all time an employee is employed.

Checked

2026-08-10

A city, town or county may not require an employer to alter or adjust employee scheduling unless state or federal law requires it. Employee scheduling is a matter of statewide concern not subject to further local regulation.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general expense reimbursement requirement for private employers in Arizona, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arizona's official publisher, linked here, is where to confirm.

Checked

2026-08-16

For Arizona unemployment insurance, wages means all remuneration for services from whatever source, including commissions, bonuses, fringe benefits and the cash value of noncash remuneration, subject to statutory exclusions.

Checked

2026-08-10

For Arizona unemployment insurance, wages means all remuneration for services from whatever source, including commissions, bonuses, fringe benefits and the cash value of remuneration in a medium other than cash.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general severance requirement for private employers in Arizona, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arizona's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general holiday / premium pay requirement for private employers in Arizona, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arizona's official publisher, linked here, is where to confirm.

Checked

2026-08-16

Arizona agencies and political subdivisions shall not require public-works contracts to provide that contractor or subcontractor wages be at least the prevailing wage for similar work in the state or political subdivision.

Checked

2026-08-10

Employees accrue a minimum of one hour of earned paid sick time for every 30 hours worked. For employers with 15 or more employees, employees shall not be entitled to accrue or use more than 40 hours of earned paid sick time per year; for employers with fewer than 15 employees, not more than 24 hours per year (A.R.S. § 23-372).

Checked

2026-08-09

As of 2026-08-16, the LexPayroll registry records no general paid family & medical leave requirement for private employers in Arizona, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arizona's official publisher, linked here, is where to confirm.

Checked

2026-08-16

If an employee has fewer than three consecutive hours between poll hours and the beginning or end of the regular shift, the employee may take enough time at the beginning or end of the shift to total three consecutive hours, without a wage deduction, after applying before election day.

Checked

2026-08-10

An employer must withhold Arizona income tax from employees whose compensation is for services performed within Arizona.

Checked

2026-08-10

Each employee shall make a written withholding election on a form prescribed by the Arizona Department of Revenue within five days of employment. An employee who fails to complete the form is deemed to have elected the percentage prescribed by the department.

Checked

2026-08-10

At the time wages, salary, bonus or other emolument is paid to an employee for services performed in Arizona, the employer shall deduct and retain the amount prescribed by Department tables, subject to statutory exceptions.

Checked

2026-08-10

Arizona excludes a nonresident employee from withholding when the employee is physically present in Arizona for fewer than 60 days in a calendar year for qualifying services. The employee may elect withholding, and the employer may withhold before the 60-day limit elapses.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general local taxation requirement for private employers in Arizona, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arizona's official publisher, linked here, is where to confirm.

Checked

2026-08-16

2% · wage base $8,000

Taxable wage base: $8,000 per employee per year. Experience-rated employer rates: 0.03% to 8.36%. New employer rate: 2%.

Effective

2026-01-01

Checked

2026-08-09

As of 2026-08-16, the LexPayroll registry records no general disability insurance (sdi/tdi) requirement for private employers in Arizona, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arizona's official publisher, linked here, is where to confirm.

Checked

2026-08-16

Arizona's workers' compensation chapter covers every person who employs workers regularly in the same business or establishment under a contract of hire, except domestic servants. Covered employers shall secure compensation by authorized insurance or approved self-insurance.

Checked

2026-08-10

If average Arizona withholding for each of the preceding four quarters did not exceed $1,500, payment is due April 30, July 31, October 31 and January 31. If it exceeded $1,500, the employer pays on the federal deposit schedule.

Checked

2026-08-10

An employer shall reconcile Arizona withholding on or before April 30, July 31, October 31 and January 31 for the preceding calendar quarter, subject to the statutory timely-payment extension and annual-filer rule.

Checked

2026-08-10

An employer shall file an annual return summarizing total compensation paid and Arizona tax withheld for each employee on or before January 31 of the year following the reported calendar year.

Checked

2026-08-10

Employers shall submit new-hire reports within twenty days after an employee is hired, rehired or returns to work. Employers reporting electronically shall submit two monthly transmissions not more than sixteen days apart (A.R.S. Section 23-722.01(D)).

Checked

2026-08-10

10%

Except as provided for support and other stated exclusions, the maximum disposable earnings subject to process for a workweek is the lesser of 10% of disposable earnings or the amount by which disposable earnings exceed 60 times the highest applicable federal, state or local minimum hourly wage.

Checked

2026-08-10

An employer shall not pay an employee less than employees of the opposite sex in the same establishment for the same quantity and quality of the same classification of work, subject to good-faith differences based on listed factors other than sex.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general pay transparency requirement for private employers in Arizona, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arizona's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general salary history ban requirement for private employers in Arizona, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arizona's official publisher, linked here, is where to confirm.

Checked

2026-08-16

3%

If an employer fails to pay wages due to an employee in violation of Arizona's wage-payment chapter, the employee may recover three times the amount of the unpaid wages.

Checked

2026-08-10

Every covered employer shall post and keep posted in a conspicuous place on its premises, in English and Spanish and available for inspection by workers, the statutory workers' compensation notice.

Checked

2026-08-10

A person under 16 may not work more than three hours on a school day, eight hours on a nonschool day, or 18 hours per week when school is in session.

Checked

2026-08-10

Every employer, after hiring an employee, shall verify the employee's employment eligibility through E-Verify and keep a record for the duration of employment or at least three years, whichever is longer.

Effective

2008-01-01

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general employer registration requirement for private employers in Arizona, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arizona's official publisher, linked here, is where to confirm.

Checked

2026-08-16

An employer shall maintain payroll records showing the hours worked for each day worked, and the wages and earned paid sick time paid to all employees for a period of four years (A.R.S. § 23-364(D)).

Checked

2026-08-09

0.1%

An employing unit that fails to file a quarterly contribution and wage report by the due date shall pay a penalty of 0.1% of total wages paid during the quarter, not less than $35 or more than $200, subject to waiver for good cause.

Checked

2026-08-10

Wage base $12,000

An employee may file a written claim with the Department of Labor for unpaid wages of $12,000 or less if the claim is filed within one year after it accrues.

Checked

2026-08-10