Arizona Pay Stub Requirements & Payroll Taxes

Arizona asks for a pay statement only from employers that pay by direct deposit or payroll card, but it is generous almost everywhere else that shows on a stub: a $15.15 minimum wage that rises with inflation every January, paid sick time for every employee, and treble damages when wages go unpaid. Its income tax is a flat 2.5%, yet most Arizona stubs withhold a percentage the employee chooses on Form A-4 — 2.0% unless they pick another.

It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.

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Is a pay stub required in Arizona?

Arizona does not impose a blanket pay-stub mandate for every employee, but it does require a written or electronic statement of earnings and withholding for employees whose wages are paid by direct deposit or by payroll card, under A.R.S. § 23-351.

Required on every wage statement — Arizona Revised Statutes § 23-351(E), (F):

Earnings for the pay period
Withholdings/deductions for the pay period

Penalty for non-compliance (Arizona Revised Statutes § 23-351): A general violation of Arizona's payday statute (A.R.S. § 23-351) is classified as a petty offense.

How often must employees be paid?

Arizona employers must designate two or more fixed paydays each month, not more than sixteen days apart. Regular wages may be held back up to five business days (seven for school districts) after the pay period ends, and overtime/exception pay must be paid no later than sixteen days after the end of the pay period in which it was earned.

Source: Arizona Revised Statutes § 23-351

Arizona minimum wage

Arizona's minimum wage was set by voters and is adjusted for inflation every January 1. It rose from $14.70 to $15.15 on January 1, 2026. Flagstaff and Tucson set higher local rates of their own.

$15.15 per hour statewide, effective January 1, 2026Flagstaff: $18.35 per hour in 2026, with no lower rate for tipped employees, rising to $18.95 on January 1, 2027. Tucson: $15.45 per hour in 2026, with a tip credit of up to $3.00. Employers pay the local rate for work done inside those cities.

Tipped employees: up to $3.00 an hour less than the minimum wage — at least $12.15 per hour statewide — provided tips make up the difference each week.

Source: A.R.S. § 23-363; Industrial Commission of Arizona 2026 minimum wage notice; City of Flagstaff; City of Tucson

Overtime & double time

Arizona has no overtime law of its own, so the federal Fair Labor Standards Act applies: time and a half for hours over 40 in a workweek. Arizona's payday statute does govern when overtime is paid — no later than 16 days after the end of the pay period in which it was earned.

Trigger	Pay rate
Daily overtime	No state daily overtime rule.
Weekly overtime	1.5× the regular rate for hours beyond 40 in a workweek, under the federal FLSA.
7th consecutive workday	No seventh-consecutive-day rule.

Source: Fair Labor Standards Act, 29 U.S.C. § 207; A.R.S. § 23-351

Meal & rest break requirements

Arizona law does not require meal breaks. Where an employer gives one — usually 30 minutes or more with the employee fully relieved of duty — federal rules allow it to be unpaid.

Arizona does not require rest breaks either. Short breaks of about 5 to 20 minutes that an employer chooses to allow count as paid working time under federal law.

If a break is missed:Arizona owes no premium pay for a missed break, because no break is required.

Source: No Arizona break statute; 29 C.F.R. §§ 785.18–785.19

Arizona state income tax

Arizona has taxed income at a single flat 2.5% since tax year 2023. What comes out of a paycheck is set differently: on Form A-4 each employee picks a withholding rate of 0.5%, 1.0%, 1.5%, 2.0%, 2.5%, 3.0% or 3.5% of gross taxable wages, and can add a fixed extra amount per paycheck.

2026 flat rate (all filers)

Taxable income	Rate
All taxable income	2.5%

An employee who does not turn in a Form A-4 within five days of hire is withheld at 2.0% until they choose another rate. An employee who expects to owe no Arizona tax can elect zero withholding, but must renew that election by February 15 each year or the 2.0% default returns.

Source: A.R.S. § 43-1011; Arizona Department of Revenue, Form A-4 and employer instructions (2026)

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Paid sick leave

Arizona's Fair Wages and Healthy Families Act, approved by voters in 2016, requires earned paid sick time for nearly every employee. The amount depends on the size of the employer.

Rule	Detail
Accrual rate	At least 1 hour of paid sick time for every 30 hours worked.
Minimum available per year	Up to 40 hours a year at employers with 15 or more employees; up to 24 hours a year at employers with fewer than 15.
Accrual cap	Unused time carries over to the next year, but an employer may limit use to 40 hours (or 24 hours at a smaller employer) per year.
Eligibility & carryover	Accrual starts at hire; an employer may require new employees to wait until their 90th calendar day before using it.

Paid out at termination?Not required at separation. Complaints go to the Industrial Commission's Labor Department within one year of the violation.

Source: A.R.S. §§ 23-371 to 23-381; Industrial Commission of Arizona

Vacation & paid time off (PTO)

Arizona does not require paid vacation. Whether unused time is paid, and when, follows the employer's policy or the employment agreement.

Arizona defines wages as nondiscretionary pay the employee has a reasonable expectation of receiving, so a vacation payout the employer has promised can be enforced like wages.

"Use-it-or-lose-it" policies:Allowed if the policy says so.

Paid out at termination?Only where the policy or agreement provides for it.

Source: A.R.S. § 23-350

Final paycheck rules

Arizona draws a sharp line between a discharge and a resignation. A discharged employee must be paid within seven working days or by the end of the next regular pay period, whichever comes first; an employee who quits is paid on the regular payday for the period in which they left.

Situation	Final wages due
Fired or laid off	Within 7 working days or the end of the next regular pay period, whichever is sooner.
Quits or resigns (notice makes no difference)	No later than the regular payday for the pay period in which employment ended.

Late final pay:No per-day penalty, but a court can award an employee treble the amount of unpaid wages when they are not paid as the law requires.

Source: A.R.S. §§ 23-353, 23-355

Other Arizona payroll taxes employers should know

Arizona employers pay state unemployment insurance (UI) tax to the Arizona Department of Economic Security (DES). Arizona has no state disability insurance or paid-family-leave payroll tax.

Tax	Rate	Notes
Unemployment Insurance (SUI)	New employers: 2.0% for at least the first 2 calendar years; experienced employers are assigned a rate under DES's ratio-based system (see FY2026 rate chart)	Applies to the first $8,000 of each employee's wages per calendar year (Arizona's taxable wage base has been $8,000 since January 1, 2023, up from $7,000).
State Disability Insurance and Paid Family Leave	None	Arizona has neither programme; earned paid sick time is paid by the employer as ordinary wages.

Source: Arizona Department of Economic Security — Employment Taxes / Unemployment Insurance Tax Rate Chart FY2026

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Common questions about Arizona pay stubs

Why does my Arizona pay stub withhold 2% when the tax rate is 2.5%?

Because Arizona withholding is a percentage you choose on Form A-4, applied to gross taxable wages, not the 2.5% rate applied to taxable income on your return. Without a Form A-4, employers withhold 2.0%. If too little is withheld, the difference is due with the return; choose a higher percentage or add a fixed extra amount to avoid that.

Do I get a pay stub in Arizona if I'm paid by check?

Arizona's statute only requires a statement of earnings and withholdings for employees paid by direct deposit or payroll card. Most employers that pay by check still attach a stub, and federal law requires them to keep records of hours, pay and deductions either way.

Do Flagstaff and Tucson have their own minimum wage?

Yes. Flagstaff's is $18.35 an hour in 2026, with no lower tipped rate, and $18.95 from January 1, 2027. Tucson's is $15.45 an hour in 2026, with a tip credit of up to $3.00. Work done inside those cities is paid at the local rate.

What can I do if my final Arizona paycheck is late?

Ask the employer in writing first. If wages remain unpaid, Arizona law lets a court award up to three times the unpaid amount; minimum wage and sick time complaints can also go to the Industrial Commission's Labor Department within one year.

Guides that go with this page

Arizona's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.

What a pay stub is, line by line — Every section of a stub and what each figure means.
Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
Budgeting from take-home pay — Working from real pay dates instead of a salary divided by twelve.
Contractors don't get a pay stub — What replaces one, and the 15.3% a 1099 worker pays instead.

Sources & references

Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.

Last checked: October 2026. See our editorial standards & sources for how these figures are verified.