On March 30, 2020, Governor Doug Ducey issued the state of Arizona a Stay home, Stay healthy, Stay connected order. He’d previously issued clearance on who is considered essential personnel during the COVID-19 crisis.
How payroll tax credits work for COVID-19 sick leave
Essential personnel includes those who work for:
- Health care and public health operations, including hospitals, public health entities, distributors of personal protective equipment and biotechnology companies;
- Human services operations, including those that provide services for the elderly, those with developmental disabilities, foster and adoption children and the homeless;
- Infrastructure operations, including food production, utility operators, construction and internet providers;
- Government functions, including first responders, emergency management personnel, 911 operators, child protection staff, welfare providers and more;
- Business operations, including grocery and medicine providers, outdoor recreation;
- Organizations that provide charitable and social services, including religious and secular non-profit organizations and food banks;
- Media organizations, including newspaper, television, radio and other media services;
- Gas stations and other transportation-related businesses;
- Financial institutions, including banks and credit unions;
- Hardware and supply stores;
- Critical trades, including plumbers, electricians, cleaning, sanitation, HVAC and security staff;
- Mail, post, shipping and logistics;
- Education institutions, including public and private K-12 schools, universities and research entities;
- Laundry services;
- Restaurants for consumption off-premises;
- Supplies distributors that enable telework and work from home and those that supply essential businesses;
- Transportation, including airlines, taxis, and ride-sharing;
- Home-based and care services, including for seniors and those with developmental disabilities;
- Residential facilities and shelters, including those for children, seniors or at-risk populations;
- Professional services, including legal, real estate and accounting services;
- Day care centers for employees exempted though the order;
- Manufacturers, distribution and producers of supply chain-critical products;
- Hotels and motels;
- And funeral services.
Read the full order here.
For more information and resources on COVID-19, see our coronavirus page. Feel free to contact your Henry+Horne tax adviser with any questions on what qualifies as essential personnel.
Beth Hawley
