Arizona Notice Regarding Introduction of Restricted Share-Based Remuneration Plan
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How to fill out Notice Regarding Introduction Of Restricted Share-Based Remuneration Plan?
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FAQ
Changes to the 2023 tax rate structure mean changes to state withholdings from your paychecks. The new default withholding rate for AZ is 2 percent, so now is the time to review if this amount is appropriate for you. If you want to change this percentage, you can do so at any time during the year.
The new default Arizona withholding rate is 2.0%. What if the employee wants their Arizona taxes to be overwithheld? Employees will still have the option of selecting a higher Arizona withholding rate than their wages might dictate and there is still a line to add an additional amount of Arizona withholding.
"Arizona's unemployment taxable wage base will increase starting January 1, 2023. On June 30, 2021, the governor signed Senate Bill 1828. The bill increased, for unemployment insurance compensation purposes, the maximum taxable wages from $7,000 to $8,000, beginning in the calendar year 2023.
ALL EMPLOYEES - ARIZONA STATE WITHHOLDING HAS BEEN UPDATED TO THE DEFAULT RATE 2.0% Any existing additional dollar amounts an employee had chosen to be withheld will not be changed.
An employer shall not withhold wages under a written authorization from the employee past the date specified by the employee in a written revocation of the authorization, unless the withholding is to resolve a debt or obligation to the employer or a court orders otherwise.
The Arizona Department of Revenue has announced that a revised Form A-4 applies effective January 31, 2023, to take into account the new flat tax of 2.5% effective January 1, 2023 under SB 1828. (See EY Tax Alert 2022-1645.)