Arizona § 23-604 Annual payroll and average annual payroll

Arizona Statutes

§ 23-604 — Annual payroll and average annual payroll

Arizona § 23-604

Title 23Arizona Revised Statutes

Ch. 4EMPLOYMENT SECURITY

Art. 1Definitions

This text of Arizona § 23-604 (Annual payroll and average annual payroll) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 23-604 (2026).

Text

A."Annual payroll" means the total amount of wages for employment paid by an employer during a twelve-month period ending on June 30 of any calendar year.

B.In computing an employer's contribution rate, "average annual payroll" means:

1.The annual payroll for the twelve-month period immediately preceding the computation date for an employer whose account has been chargeable with benefits for twelve but less than twenty-four months.

2.The average of the annual payrolls for the last two twelve-month periods immediately preceding the computation date for an employer whose account has been chargeable with benefits for twenty-four but less than thirty-six months.

3.The average of the annual payrolls for the last three twelve-month periods immediately preceding the computation date for

Free access — add to your briefcase to read the full text and ask questions with AI

A. "Annual payroll" means the total amount of wages for employment paid by an employer during a twelve-month period ending on June 30 of any calendar year.

B. In computing an employer's contribution rate, "average annual payroll" means:

1. The annual payroll for the twelve-month period immediately preceding the computation date for an employer whose account has been chargeable with benefits for twelve but less than twenty-four months.

2. The average of the annual payrolls for the last two twelve-month periods immediately preceding the computation date for an employer whose account has been chargeable with benefits for twenty-four but less than thirty-six months.

3. The average of the annual payrolls for the last three twelve-month periods immediately preceding the computation date for an employer whose account has been chargeable with benefits for thirty-six or more months.

C. "Computation date" means July 1 of each calendar year with respect to rates of contribution applicable to the calendar year beginning with the following January 1.