Ariz. Admin. Code § 6-3-1703

Current through Register Vol. 30, No. 24, June 14, 2024

Section R6-3-1703 - Employer Reports

A. General. Each employing unit shall fully and clearly report to the Department any information required in a manner designated by the Department. Unless otherwise specified, the information shall be returned within 10 days after the date of mailing of a request required to be returned to the Department.

B. Quarterly Contribution and Wage Reports

1. Except as provided in paragraph (3) of this subsection, each employer as defined in A.R.S. § 23-613 shall file with the Department a completed Contribution and Wage Report within the time prescribed in A.C.R.R. R6-3-1704. The information required shall include, but is not limited to:

a. Total number of employees each month of the quarter on all types of payrolls for the payroll period which includes the 12th of each month in the quarter;

b. Total wages paid in the quarter;

c. Total wages paid in the quarter which are in excess of the first $7,000 paid to each employee within any calendar year which begins after December 31, 1982; and for quarters prior to January 1, 1983, total wages paid in the quarter which are in excess of the first $6,000 paid to each individual employee within the calendar year;

d. Total taxable wages paid in the quarter;

e. A listing of employees which includes each employee's name, social security number, and total gross wages paid that employee in the quarter.

2. Failure to receive a quarterly Contribution and Wage Report form shall not relieve the employer of the responsibility for filing the report.

3. Request for suspension of quarterly filing requirements. An employer who continues operations but has discontinued paying wages to employees and does not expect to pay wages in the near future may request in writing that the Department suspend quarterly filing requirements. The request shall include the date on which the employer ceased paying wages. When the employer's request for suspension is approved, the employer will not be required to file quarterly Contribution and Wage Reports or pay contributions until the next regular reporting date after wages to employees are again paid, and the absence of such quarterly reports or contributions shall not make such employer delinquent upon the records of the Department.

C. Report of changes. Each employer as defined in A.R.S. § 23-613 shall promptly notify the Department in writing of any change in its business operations. Changes include: the acquisition or disposal of all or any part of the business operations or assets; a change in business name or address; bankruptcy or receivership; or any other change pertaining to the operation or ownership of the business operations. The notification shall include the date of change, and the name, address, and telephone number of the person, firm, corporation or official placed in charge of the organization, trade or assets of the business.

Ariz. Admin. Code § R6-3-1703

Former Regulation 40-2; Amended effective January 10, 1977 (Supp. 77-1). Correction, subsection (B), paragraph (1) (Supp. 81-6). Former Section R6-3-1703 repealed, new Section R6-3-1703 adopted effective October 24, 1983 (Supp. 83-5).