State Web Site: www.arizona.gov
General Business Requirement:
Apply to the Corporation Commission for a Certificate of Authority to conduct business in Arizona.
Arizona Business Entity Registration Forms
Licensing/Registration:
Arizona PEO Registration - DELAYED Until July 1, 2010
Unemployment Insurance:
Arizona Joint Tax Application (printable form)
Arizona Joint Tax Application (online form)
New Employer Rate (2009) = 2.0%
Wage Limit (2009) - $7,000
Employer/Reporting Unit for SUTA contributions: PEO
Agency Web Site: Arizona Dept. of Economic Security
State Taxes:
Arizona Joint Tax Application (printable form)
Arizona Joint Tax Application (online form)
Agency Web Site: Arizona Dept. of Revenue
Workers’ Compensation:
Rating Bureau – NCCI: State Specific Requirements for PEO
(Best if viewed in Internet Explorer)
Workers’ compensation coverage can be provided by the PEO or Client/Co-employer.
Exclusive remedy benefits apply to both PEO and client/co-employer.
Agency Web Site: Industrial Commission of Arizona
Benefit Plans:
A PEO sponsored fully insured benefit plan is not subject to additional regulation.
A PEO sponsored self-funded benefit plan may be considered a MEWA.
MEWA Provisions – A self funded MEWA is considered an “unauthorized insurer”.
Agency Web Site: Arizona Dept. of Insurance