Arkansas Code Title 11, Chapter 10, Subchapter 7 - Contributions

• § 11-10-701 - Accrual and Payment by Employer.
  (a) (1) Contributions shall accrue and become payable by each employer for each calendar year in which the employer is subject to this chapter...
• § 11-10-702 - Rate of Contributions.
  Each employer shall pay contributions equal to two and nine-tenths percent (2.9%) of wages paid by the employer with respect to employment, except as...
• § 11-10-703 - Future Rates -- Maintenance of Separate Accounts.
  (a) (1) (A) The Director of the Department of Workforce Services shall maintain a separate account for each employer and shall credit the employer's...
• § 11-10-704 - Future Rates -- Experience Rates Generally.
  (a) The Director of the Department of Workforce Services shall, for each calendar year, classify employers in accordance with their actual experience in the...
• § 11-10-705 - Future Rates -- Computation of Contribution Rates.
  (a) (1) Each employer's contribution rate beginning January 1 for each twelve-month period shall be determined on the basis of the employer's record through...
• § 11-10-706 - Future Rates -- Stabilization Tax.
  (a) (1) Each employer shall be required to pay a stabilization tax on wages paid by the employer with respect to employment. (2) This...
• § 11-10-707 - Future Rates -- Definitions -- Notifications.
  (a) (1) As used in §§ 11-10-701 -- 11-10-715: (A) The term "annual payroll" means the total amount of taxable wages paid during a...
• § 11-10-708 - Future Rates -- Advance Interest Tax.
  (a) (1) (A) In addition to the contributions and any stabilization and extended benefits taxes levied under other provisions of §§ 11-10-703 -- 11-10-708,...
• § 11-10-709 - Wages and Employment.
  (a) For the purposes of §§ 11-10-701 and 11-10-702, wages shall not include that part of remuneration paid to an individual by an employer...
• § 11-10-710 - Transfer of Experience.
  (a) (1) Unless otherwise provided in § 11-10-723, any employing unit that acquires the organization, trade, and all of the places of business and...
• § 11-10-711 - Temporary Closing of Business Because of Absence in Armed Forces.
  (a) Notwithstanding any inconsistent provisions of this chapter, if the Director of the Department of Workforce Services finds that an employer's business was closed...
• § 11-10-712 - Employer Ceasing to Pay Wages.
  (a) Whenever an employer has paid no wages for a period of twelve (12) consecutive calendar quarters following the latest calendar quarter that the...
• § 11-10-713 - Employees of Nonprofit Organizations and Governmental Entities.
  (a) Benefits paid to individuals based on wages paid by any nonprofit organization or government employing unit shall be financed in accordance with this...
• § 11-10-714 - Exception -- Reimbursable Payments.
  Notwithstanding any provisions in § 11-10-713, any nonprofit organization, state hospital, state institution of higher education, or group of such employers that, prior to...
• § 11-10-715 - Employers' Nonliability.
  (a) Notwithstanding any other provisions of this chapter, no employer shall be liable for payments in lieu of contributions with respect to extended benefit...
• § 11-10-716 - Collection -- Interest on Past Due Contributions.
  (a) (1) If contributions are not paid on the date on which they are due and payable as prescribed by the Director of the...
• § 11-10-717 - Collection -- Failure to Pay or Report -- Penalty.
  (a) (1) (A) If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due may be collected...
• § 11-10-718 - Collection -- Priorities Under Legal Dissolutions or Distributions -- Release of Liens.
  (a) (1) In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this...
• § 11-10-719 - Collection -- Refunds.
  (a) (1) If not later than three (3) years after the date of payment of any amount as a contribution, interest, or penalty pursuant...
• § 11-10-720 - Collection -- Certificate of Assessment.
  (a) (1) If any person, firm, or corporation shall become delinquent in the payment of any contribution, interest, or penalties required to be paid...
• § 11-10-721 - Collection -- Limitation of Assessment.
  (a) All contributions due under this chapter shall be assessed in the manner provided by this chapter within four (4) years after reports of...
• § 11-10-722 - Collection -- Impoundment.
  (a) The Director of the Department of Workforce Services or his or her designated representative may give notice of impoundment of any deposits in...
• § 11-10-723 - Special Rules Regarding Transfers of Experience and Assignment of Rates.
  (a) Notwithstanding any other provision of law, the following shall apply regarding assignment of rates and transfers of experience: (1) If an employer transfers...

Last modified: November 15, 2016