Arizona State Facts Alabama Effective 1/1/2021 Federal Effective 7/24/2009
| Arizona Final Paycheck Law | |
|---|---|
| Fired: | The final paycheck is due on the earlier of: Within 7 working days of the date of termination; or the end of the next regular pay period. |
| Quit: | When an employee quits, the employee must be paid in the usual manner all wages due the employee no later than the regular payday for the pay period during which the termination occurred. If requested by the employee, such wages must be paid by mail. |
| Arizona Direct Deposit Law | |
|---|---|
| Force Direct Deposit: | Private Sector: Yes. Public Sector: No. |
| Arizona Minimum Wage | |
|---|---|
| Minimum Wage | $12.80 |
| Minimum Cash Wage(Tipped Employee) | $9.80 |
| Maximum Tip Credit | $3.00 |
| Arizona State Income Tax | |
|---|---|
| Wage Withholding | Tables |
| Supplemental Wage/Bonus Rate | No Provision |
| Arizona Unemployment Insurance |
|---|
| Maximum 2022 Taxable Earnings(Unchanged from 2021) | $7,000 |
| Employee 2022 Deduction | None |
| Employer 2022 Tax Rates(Includes 0.2% fund-stabilization surtax) | 0.08-20.93% |
| Standard 2022 New Employer Rate(Includes 0.2% fund-stabilization surtax) | 2.00% |
| Voluntary Contribution Permitted | Yes |
Federal Tax Facts
| Federal Minimum Wage | |
|---|---|
| Minimum Wage | $7.25 |
| Minimum Cash Wage(Tipped Employee) | $2.13 |
| Maximum Tip Credit | $5.12 |
| Youth Minimum Wage | $4.25 |
| FICA (Medicare) | |
|---|---|
| Maximum Taxable Earnings | No Limit |
| Employee / Employer Tax Rate (Unchanged from 2019) | 1.45% |
| Additional Medicare Tax Withholding on Wages > $200,000(No Employer Match) | 0.90% |
| FICA (Social Security) | |
|---|---|
| Maximum Taxable Earnings (Increased from $142,800 in 2021 | $147,000 |
| Employee / Employer Tax Rate(Unchanged from 2021) | 6.20% |
| FUTA (Employer-Paid) | |
|---|---|
| Maximum Taxable Earnings | $7,000 |
| Percent of Taxable Wages | 6.00% |
| Maximum Credit | 5.40% |
| Normal Net Tax | .060% |
| Health Savings Accounts | |
|---|---|
| Self-Only Contribution Limit (Employee / Employer)(Increased from $3,600 in 2021) | $3,650 |
| Family Contribution Limit (Employee / Employer)(Increased from $7,200 in 2021) | $7,300 |
| Catch-up Contribution Limit (Employee / Employer)(Unchanged from 2021) | $1,000 |
| Pension Plans | |
|---|---|
| Contribution Limit – 401(k) & 403(b) plans(Increased from $19,500 in 2021) | $20,500 |
| Catch-up Contribution Limit – 401(k) & 403(b) plans (age 50 or older) (Unchanged from 2021) | $6,500 |