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11-10-540. Extended benefits — Financing.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-540. Extended benefits — Financing.
(a)(1)(A) There is imposed an additional tax on every employer as defined in § 11-10-209 except an employer electing reimbursement under § 11-10-713 or an employer required to reimburse under § 11-10-404 of one-tenth of one percent (0.1%) on taxable wages to defray the cost of extended benefits.
(B) This extended benefit tax shall not be credited to the separate account of an employer but shall be paid into the Unemployment Compensation Fund Extended Benefits Account.
(2)(A) The payment of this tax shall be suspended for any rate year when the assets in this account, excluding any extended benefit taxes not yet paid, on the computation date are more than two-tenths of one percent (0.2%) of total payrolls for employment during the preceding calendar year.
(B) “Total payrolls”, for the purposes of this section, shall exclude payrolls of employers who have elected to reimburse the fund in lieu of contributions under § 11-10-404 or § 11-10-713.
(C)(i) For the purposes of this section, the “assets in this account” as of the computation date shall include only extended benefit tax payments which were paid on or before June 30, the computation date.
(ii) It shall include any accounts receivable from the United States for its share of extended benefit payments that have been paid from the fund and any accounts receivable from nonprofit employers who have elected to reimburse the fund for benefits paid.
(b) Extended benefits paid to an eligible individual shall not be charged to the separate account of each employer in the base period but shall be charged against the account.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-540
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:11-10-540
Source file: gov.ar.code.title.11.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 6a1bea687b9a623c7320c405f2a2f888e085eeb880c01ec0673ed9c92de8435b
Source location: content.xml paragraph 12895
Stored source content
11-10-540. Extended benefits — Financing.
(a)(1)(A) There is imposed an additional tax on every employer as defined in § 11-10-209 except an employer electing reimbursement under § 11-10-713 or an employer required to reimburse under § 11-10-404 of one-tenth of one percent (0.1%) on taxable wages to defray the cost of extended benefits.
(B) This extended benefit tax shall not be credited to the separate account of an employer but shall be paid into the Unemployment Compensation Fund Extended Benefits Account.
(2)(A) The payment of this tax shall be suspended for any rate year when the assets in this account, excluding any extended benefit taxes not yet paid, on the computation date are more than two-tenths of one percent (0.2%) of total payrolls for employment during the preceding calendar year.
(B) “Total payrolls”, for the purposes of this section, shall exclude payrolls of employers who have elected to reimburse the fund in lieu of contributions under § 11-10-404 or § 11-10-713.
(C)(i) For the purposes of this section, the “assets in this account” as of the computation date shall include only extended benefit tax payments which were paid on or before June 30, the computation date.
(ii) It shall include any accounts receivable from the United States for its share of extended benefit payments that have been paid from the fund and any accounts receivable from nonprofit employers who have elected to reimburse the fund for benefits paid.
(b) Extended benefits paid to an eligible individual shall not be charged to the separate account of each employer in the base period but shall be charged against the account.
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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. The source passage cites 11-10-209. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-404. Nonprofit employers.
(a)(1)(A) Any political subdivision of this state may elect to cover under this chapter service performed by employees in all of the hospitals and institutions of higher education, as defined in §§ 11-10-220 and 11-10-221, operated by the political subdivision.
(B) Election is to be made by filing with the Director of the Division of Workforce Services a notice of the election at least thirty (30) days prior to the effective date of the election.
(2) The election shall exclude any services described in § 11-10-210(a)(4).
(3) Any political subdivision electing coverage under this section shall make payments in lieu of contributions with respect to benefits attributable to the employment as provided with respect to nonprofit organizations in § 11-10-713(c) and (f).
(b) The provisions in § 11-10-509 with respect to benefit rights based on service for state and nonprofit institutions of higher education shall be applicable also to service covered by an election under this section.
(c) The amounts required to be paid in lieu of contributions by any political subdivision under this section shall be billed and payment made as provided in § 11-10-713(d) with respect to similar payments of nonprofit organizations.
(d) An election under this section may be terminated by filing with the director written notice not later than thirty (30) days preceding the last day of the calendar year in which the termination is to be effective. The termination becomes effective as of the first day of the next ensuing calendar year with respect to services performed after that date.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-404
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 11-10-404. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-713. Employees of nonprofit organizations and governmental entities — Definitions.
(a) Benefits paid to individuals based on wages paid by any nonprofit organization or government employing unit shall be financed in accordance with this section.
(b) As used in this section and § 11-10-714:
(1) A “government employing unit” is one for which service in employment as defined in § 11-10-210(a)(2) is performed;
(2) A “nonprofit organization” is an organization for which service in employment as defined in § 11-10-210(a)(3) is performed and which is exempt from income tax under section 501(a) of the Internal Revenue Code of 1954; and
(3) “Wages” are not limited by any amount specified in § 11-10-215.
(c)(1) Any nonprofit organization or government employing unit which, pursuant to § 11-10-210(a)(2) or (a)(3), is subject to this chapter shall pay contributions under § 11-10-701 unless it elects, in accordance with this subsection, to pay to the Director of the Division of Workforce Services for the Unemployment Compensation Fund an amount equal to the amount of regular benefits and, to the extent that the fund is not reimbursed for the extended benefits in accordance with section 204 of the Federal-State Extended Unemployment Compensation Act of 1970, the extended benefits paid, based on wages paid by the employer to individuals for weeks of unemployment that begin during the effective period of the election.
(2) Any nonprofit organization or government employing unit that is or becomes subject to this chapter may elect to become liable for payments in lieu of contributions for a period of not less than one (1) calendar year, provided that it files with the director a written notice of its election within the thirty-day period immediately following the date
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-713
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 11-10-713. This identifies an authority to review, not proof of applicability.