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11-10-209. Employer.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-209. Employer.
As used in this chapter, unless the context clearly requires otherwise, “employer” means:
(1) Any individual or employing unit which, for some portion of ten (10) or more days, whether the days are or were consecutive, within the current or the preceding calendar year, has or had in employment one (1) or more individuals irrespective of whether the same individuals are or were employed in each day;
(2) Any employing unit for which service in employment as defined in § 11-10-210(a)(2) is performed, except as provided in subdivision (5) of this section;
(3) Any employing unit which is a nonprofit organization and for which service in employment includes, but is not limited to, service in employment as defined in § 11-10-210(a)(5), except as provided in subdivisions (4)(B) and (5)(B) of this section;
(4)(A) Any employing unit for which agricultural labor as defined in § 11-10-210(a)(5) is performed.
(B) In determining whether or not an employing unit for which service other than agricultural labor is also performed is an employer under subdivisions (1)-(3) or subdivision (5)(A) of this section, the wages earned or the employment of an employee performing service in agricultural labor shall not be taken into account. If an employing unit is determined an employer of agricultural labor, the employing unit shall be determined an employer for the purposes of subdivision (1) of this section;
(5)(A) Any employing unit for which domestic service in employment as defined in § 11-10-210(a)(6) is performed.
(B) In determining whether or not an employing unit for which service other than domestic service is also performed is an employer under subdivisions (1)-(3) or subdivision (4)(A) of this section, the wages earned or the employment of an employ
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-209
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:11-10-209
Source file: gov.ar.code.title.11.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 776cb67f819c948c98941dbb7cdfed3001dbb318c2575ca870d4cdb20cd37848
Source location: content.xml paragraph 10376
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11-10-209. Employer.
As used in this chapter, unless the context clearly requires otherwise, “employer” means:
(1) Any individual or employing unit which, for some portion of ten (10) or more days, whether the days are or were consecutive, within the current or the preceding calendar year, has or had in employment one (1) or more individuals irrespective of whether the same individuals are or were employed in each day;
(2) Any employing unit for which service in employment as defined in § 11-10-210(a)(2) is performed, except as provided in subdivision (5) of this section;
(3) Any employing unit which is a nonprofit organization and for which service in employment includes, but is not limited to, service in employment as defined in § 11-10-210(a)(5), except as provided in subdivisions (4)(B) and (5)(B) of this section;
(4)(A) Any employing unit for which agricultural labor as defined in § 11-10-210(a)(5) is performed.
(B) In determining whether or not an employing unit for which service other than agricultural labor is also performed is an employer under subdivisions (1)-(3) or subdivision (5)(A) of this section, the wages earned or the employment of an employee performing service in agricultural labor shall not be taken into account. If an employing unit is determined an employer of agricultural labor, the employing unit shall be determined an employer for the purposes of subdivision (1) of this section;
(5)(A) Any employing unit for which domestic service in employment as defined in § 11-10-210(a)(6) is performed.
(B) In determining whether or not an employing unit for which service other than domestic service is also performed is an employer under subdivisions (1)-(3) or subdivision (4)(A) of this section, the wages earned or the employment of an employee performing domestic service shall not be taken into account;
(6) Any individual or employing unit which acquired the organization, trade, or business, or substantially all of the assets thereof, of another which at the time of the acquisition was an employer subject to this chapter;
(7) Any individual or employing unit that acquired the organization, trade, or business, or substantially all the assets thereof, of another employing unit, if the employment record of the individual or employing unit subsequent to the acquisition, together with the employment record of the acquired unit prior to the acquisition, both within the same calendar year, would be sufficient to constitute an employing unit an employer under subdivision (1) of this section;
(8) Any employing unit not an employer by reason of any other subdivision of this section:
(A) For which, within either the current or preceding calendar year, service is or was performed with respect to which the employing unit is liable for any federal tax against which credit may be taken for contributions required to be paid into a state unemployment fund; or
(B) Which, as a condition for approval of this chapter for full tax credit against the tax imposed by the Federal Unemployment Tax Act, is required pursuant to the act to be an employer under this chapter;
(9) For the effective period of its election pursuant to § 11-10-403, any employing unit which has elected to become subject to this chapter; and
(10) For the purposes of subdivisions (1) and (3) of this section, employment shall include service that would constitute employment but for the fact that the service is deemed to be performed entirely within another state pursuant to an election under an arrangement entered into, in accordance with § 11-10-544(a), by the Director of the Division of Workforce Services and any agency charged with the administration of any other state or federal unemployment compensation law.
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Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-210. Employment.
(a) As used in this chapter, unless the context clearly requires otherwise, “employment” means:
(1) Service performed after December 31, 1977, including service in interstate commerce, by:
(A) Any officer of a corporation; or
(B) Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee;
(C) [Repealed.]
(2) Service performed:
(A) By an individual in the employ of this state or any of its instrumentalities, or in the employ of this state and one (1) or more states or their instrumentalities; and
(B) In the employ of any political subdivision of this state or any instrumentality of any one (1) or more of the political subdivisions, or any instrumentality of this state or any of its political subdivisions and one (1) or more other states or political subdivisions. Provided that the service is excluded from “employment” as defined in the Federal Unemployment Tax Act by section 3306(c)(7) of that act and is not excluded from “employment” under subdivision (a)(4) of this section;
(3) Service performed by an individual in the employ of a religious, charitable, educational, or other organization described in section 501(c)(3) of the Internal Revenue Code of 1954 if the organization had one (1) or more individuals in employment for some portion of a day in each of ten (10) different days, whether or not the days were consecutive, within the current or preceding calendar year irrespective of whether the same individuals are or were employed in each day;
(4) For the purposes of subdivisions (a)(2) and (3) of this section, the term “employment” does not apply to service performed:
(A) In the employ of:
(i) A church or convention or association of chu
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-210
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 11-10-210. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-403. Election.
(a)(1) An employing unit, not otherwise subject to this chapter, which filed with the Director of the Division of Workforce Services its written election to become an employer subject hereto for not less than two (2) calendar years shall, with the written approval of the election by the director, become an employer subject hereto to the same extent as all other employers, as of the date stated in the approval.
(2) That employing unit shall cease to be subject hereto as of January 1 of any calendar year subsequent to two (2) calendar years, only if during January of each year it has filed with the director a written notice to that effect.
(b)(1) An employing unit, for which services that do not constitute employment, as defined in this chapter, are performed, may file with the director a written election that all services performed by individuals in its employ in one (1) or more distinct establishments or places of business shall be deemed to constitute employment for all the purposes of this chapter for not less than two (2) calendar years.
(2) Upon the written approval of the election by the director, such services shall be deemed to constitute employment subject to this chapter from and after the date stated in the approval.
(3) The services shall cease to be deemed employment subject hereto as of January 1 of any calendar year subsequent to such two (2) calendar years, only if during January of such year the employing unit has filed with the director a written notice to that effect.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-403
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 11-10-403. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-544. Reciprocal arrangements with state and federal agencies.
(a) The Director of the Division of Workforce Services is authorized to enter into reciprocal arrangements with appropriate and duly authorized agencies of other states or of the federal government, or both, whereby:
(1) Services performed by an individual for a single employing unit for which services are customarily performed in more than one (1) state shall be deemed to be services performed entirely within any one (1) of the states:
(A) In which any part of the individual's service is performed;
(B) In which the individual has his or her residence; or
(C) In which the employing unit maintains a place of business, provided there is in effect, as to the services, an election, approved by the agency charged with the administration of the state's unemployment compensation law, pursuant to which all the services performed by the individual for the employing unit are deemed to be performed entirely within the state;
(2) Potential rights to benefits accumulated under the unemployment compensation laws of one (1) or more states or under one (1) or more laws of the federal government, or both, may constitute the basis for the payment of benefits through a single appropriate agency under terms that the director finds will be fair and reasonable as to all affected interests and will not result in any substantial loss to the fund;
(3)(A) Wages or services, upon the basis of which an individual may become entitled to benefits under an unemployment compensation law of another state or of the federal government, shall be deemed to be wages for insured work for the purpose of determining his or her rights to benefits under this chapter. Wages for insured work, on the basis of which an individual may b
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-544
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 11-10-544. This identifies an authority to review, not proof of applicability.