Arizona Revised Statutes Title 23. Labor § 23-726. Contributions; voluntary payment

A. Contributions shall accrue and become payable by each employer for each calendar year in which the employer is subject to this chapter with respect to wages for employment. The contributions shall become due and be paid by each employer to the commission for the fund in accordance with such regulations as the commission prescribes, and shall not be deducted, in whole or in part, from the wages of individuals in the employer's employ.

B. In the payment of contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more in which case it shall be increased to one cent. From and after December 31, 2004, the payment of contributions or job training employer taxes is not required if the quarterly amount of the contributions and taxes is less than ten dollars.

C. An employer may make voluntary payments in addition to the contributions required under this chapter that shall be credited to the employer's account in accordance with commission regulation. The voluntary payments shall be included in the employer's account as of the employer's most recent computation date if they are made on or before the following February 28. Voluntary payments when accepted from an employer will not be refunded in whole or in part.

D. The payment of contributions is not required if the quarterly amount of the contribution or taxes is less than ten dollars.