Browse Arkansas Code titles and sections
11-10-709. Wages and employment.
Arkansas Code — all titles (historical 2020) · legal_authorities
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 or the employer's predecessor with respect to the employment during any calendar year which exceeds that part of remuneration paid specified in § 11-10-215(a)(1), unless that part of the remuneration is subject to a tax under a federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund.
(b) For the purposes of this section, the term “employment” shall include service constituting employment under any unemployment compensation law of another state.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-709
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:11-10-709
Source file: gov.ar.code.title.11.odt
Pages: Not recorded – Not recorded
Passage SHA-256: cad72011cf32efef516e9c7c1ef3e71209193f57cafef7b9753d0c345e38bcb9
Source location: content.xml paragraph 13505
Stored source content
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 or the employer's predecessor with respect to the employment during any calendar year which exceeds that part of remuneration paid specified in § 11-10-215(a)(1), unless that part of the remuneration is subject to a tax under a federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund.
(b) For the purposes of this section, the term “employment” shall include service constituting employment under any unemployment compensation law of another state.
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Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-215. Wages.
(a)(1) As used in this chapter, “wages” means all remuneration paid for personal services, including without limitation, commissions, bonuses, cash value of all remuneration paid in any medium other than cash, the value of which shall be estimated and determined in accordance with rules prescribed by the Director of the Division of Workforce Services, and tips received while performing services which constitute employment and which are included in a written statement furnished to the employer pursuant to 26 U.S.C. § 6053(a).
(2) “Wages” does not include:
(A)(i) For the purposes of §§ 11-10-701 — 11-10-715:
(a) That part of remuneration paid to an individual by an employer with respect to employment during any calendar year beginning after December 31, 2003, and ending December 31, 2009, which exceeds ten thousand dollars ($10,000);
(b) For any calendar year beginning after December 31, 2009, that part of remuneration which exceeds twelve thousand dollars ($12,000);
(c) For a calendar year beginning after December 31, 2017, that part of remuneration that exceeds ten thousand dollars ($10,000); and
(d) For a calendar year beginning after December 31, 2019:
(1) Except as provided under subdivisions (a)(2)(A)(i)(d)(2) and (3) of this section, if the average seasonal unadjusted insured unemployment rate, as reported by the United States Department of Labor, for completed weeks during the period of July 1 through June 30 of the most recently completed state fiscal year is:
(A) Zero percent (0%) to one percent (1%), then that part of remuneration that exceeds seven thousand dollars ($7,000), unless that part of the remuneration is subject to a tax under a federal law imposing the tax and against which credit may be taken for contributions
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-215
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 11-10-215. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
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 with respect to wages for employment.
(2) The contributions shall become due and be paid by each employer to the Director of the Division of Workforce Services for the Unemployment Compensation Fund in accordance with such rules as the director may prescribe and shall not be deducted, in whole or in part, from the wages of individuals in employment for the employer.
(b) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent (½¢) or more, in which case it shall be increased by one cent (1¢).(c)(1) Determinations of liability are conclusive and binding unless within thirty (30) calendar days after the mailing date of the determination the employer requests an administrative determination of coverage under § 11-10-308.
(2) However, if the director determines that the request for an administrative determination of coverage is not perfected within the thirty-calendar-day period as a result of circumstances beyond the employer's control, the director may consider the request as having been filed timely.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-701
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 11-10-701. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
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 may otherwise be prescribed in § 11-10-703.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-702
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 11-10-702. This identifies an authority to review, not proof of applicability.