The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
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This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
23-604 - Annual payroll and average annual payroll
23-604. Annual payroll and average annual payroll
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.