As An Employer, How Do I Know If I Am Liable For Arizona Unemployment Taxes?

If you meet one of the following conditions, you are required to pay unemployment taxes:

Pay wages of at least $1,500 during a calendar quarter, or;
employ at least one worker for some part of a day in each of 20 different weeks in a calendar year, or;
acquire the business or part of the business of an employer subject to unemployment taxes, or;
are required to pay Federal Unemployment Tax because you employed individuals in another state(s) for any other reason, or;
own or control two or more businesses in Arizona which together meet any of the other conditions described here, or;
pay domestic workers at least $1000 cash wages in a calendar quarter, or;
pay agricultural workers at least $20,000 cash wages in a calendar quarter, or employ at least 10 agricultural workers for some part of a day in each of 20 different weeks in a calendar year, or;
are a nonprofit organization exempt under section 501(c) (3) of the Internal Revenue Code, and employ 4 or more workers for some part of a day in each of 20 different weeks in a calendar year, or;
voluntarily elect to provide unemployment coverage to your workers even though it is not required, or;
are a leasing or temporary services business which leases or provides workers to other businesses, or;
are an Indian tribe including any subdivision, subsidiary, or business enterprise wholly owned by such Indian tribe.

The information on this page is meant to provide a general overview of the law. The laws in your state and/or city may deviate significantly from those described here. If you have specific questions related to your situation you should speak with a local attorney.

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