{"data":{"id":"us-az/a.r.s.-23-604","jurisdiction":"us-az","citation":"A.R.S. § 23-604","heading":"Annual payroll and average annual payroll","body":"A. \"Annual payroll\" means the total amount of wages for employment paid by an employer during a twelve-month period ending on June 30 of any calendar year.\n\nB. In computing an employer's contribution rate, \"average annual payroll\" means:\n\n1. The annual payroll for the twelve-month period immediately preceding the computation date for an employer whose account has been chargeable with benefits for twelve but less than twenty-four months.\n\n2. The average of the annual payrolls for the last two twelve-month periods immediately preceding the computation date for an employer whose account has been chargeable with benefits for twenty-four but less than thirty-six months.\n\n3. The average of the annual payrolls for the last three twelve-month periods immediately preceding the computation date for an employer whose account has been chargeable with benefits for thirty-six or more months.\n\nC. \"Computation date\" means July 1 of each calendar year with respect to rates of contribution applicable to the calendar year beginning with the following January 1.","path":["Title 23 Labor"],"source_url":"https://www.azleg.gov/ars/23/00604.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"55599f3ef453ea877c87945d1b85e524f2cad60e7ee5de35bd908fcdf281366f","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-23-603.01","next":"us-az/a.r.s.-23-605"},"notice":"GroundRules: Original legal text. Not legal advice."}