Sources
Every tax, wage, and payroll figure used across this site is drawn from the official government sources below. Data last reviewed 2026-08-15. See our methodology for how these figures are applied in calculations.
Federal income tax brackets, standard deduction, Social Security and Medicare (FICA) tax rates and thresholds.
Arizona's flat income tax rate, Form A-4 withholding percentage elections and default rate.
Arizona's statewide minimum wage, tipped minimum wage, and tip credit.
Annual Social Security taxable wage base.
Federal Fair Labor Standards Act (FLSA) overtime rules that apply in Arizona.
Arizona State Unemployment Tax (SUTA) rates and wage base, employer registration, and new hire reporting requirements.
Supplemental wage (bonus) flat withholding rates.
Tucson Minimum Wage Act rate and tipped-wage rules.
Flagstaff's local minimum wage ordinance and elimination of the tip credit.
We review these sources at least annually and whenever we're notified of a rate change. If you believe a figure on this site is out of date, please contact us so we can verify and correct it.