Arkansas Unemployment Compensation laws & compensation compliance analysis

Arkansas Unemployment Compensation: What you need to know

Virtually all employers are subject to unemployment insurance taxes under Arkansas’s Department of Workforce Services Law (AR Code Sec. 11-10-101 et seq.). Coverage extends to:
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• Anyone that employs one or more persons for some portion of any 10 days during the current or preceding calendar year;
• Any employer subject to the Federal Unemployment Tax Act (FUTA);
• Agricultural employers that during the current or previous calendar year employ 10 or more persons for some part of a day in each of 20 different calendar weeks, or pay wages of $20,000 in any calendar quarter;
• Any employer of a domestic worker that pays $1,000 or more in a calendar quarter during the current or previous calendar year; and
• Nonprofit organizations that employed one or more employees for some portion of 10 days during the current or preceding calendar year (AR Code Sec. 11-10-209).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Real estate and insurance salespersons;
• Student nurses;
• Hospital interns;
• Certain newspaper distributors;
• Casual laborers;
• Part-time employees working for nonprofit entities; and
• Temporary workers for political organizations (AR Code Sec. 11-10-210).
Taxable wage base. For the current taxable wage base, visit http://dws.arkansas.gov. The term “wages” includes salaries and hourly wages, and:
• The reasonable value of any noncash remuneration, such as board, rent, housing, and lodging;
• Commissions and bonuses;
• Vacation pay; and
• Reported tips (AR Code Sec. 11-10-215).
Rates. To find the current tax rate, visit http://dws.arkansas.gov

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