Arizona Nanny Tax Guide
2026
Last updated: February 10, 2026
No State Income Tax
Quick Facts
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $15.15/hr | $15.15/hr statewide; $18.35/hr Flagstaff |
| Pay Frequency | Twice monthly | |
| Overtime Rules | 1.5x after 40 hrs/week; live-in exempt | |
| Record Retention | 4 years |
Unemployment Insurance
Registration Required:Required
Registration: Register online
Workers' Compensation
Not required
Paid Sick Leave
Required
Accrual Rate: 1hr/30hrs worked
Annual Cap: 24 hrs
Yes -- 24 hrs/yr accrued at 1hr/30hrs worked
New Hire Reporting
Deadline: Within 20 days of hire
Report Online: File report
Special Requirements
State-Specific
No state income tax withholding for household employees; sick leave 90-day waiting period allowed; 24-hr carryover required
Required Forms
Arizona Directory of New Hires
as-needed
Arizona state form
Purpose: State compliance
UIB-1241A (separation notice)
as-needed
Arizona state form
Purpose: State compliance
Key Deadlines
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
State Agencies
Sources
Disclaimer
This guide is for informational purposes only and does not constitute tax or legal advice. Tax laws change frequently. Consult a qualified tax professional for advice specific to your situation.