Arizona Unemployment Tax Changes

Your Guide to State, Local, Federal, Estate + International Taxation

Beginning January 1, 2016 the Arizona Job Training Tax statute has been repealed. Employers will no longer be required to pay the Job Training Tax.

Also effective January 1, 2016, employers WILL be required to submit payment for Unemployment Tax owed even if under $10.00. The exemption to not pay under $10.00 was part of A.R.S. § 23-769, and 41-1544 and has been repealed.

For more information on Unemployment Taxes you can visit the Arizona Department of Economic Security at

By Lisa Smith, EA