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11-10-710. Transfer of experience.
Arkansas Code — all titles (historical 2020) · legal_authorities
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 substantially all of the assets of any employer, excepting, in any such case, any assets retained by the employer incident to the liquidation of the employer's obligations, whether or not the acquiring employing unit was an employing unit within the meaning of § 11-10-208 prior to the acquisition, and that continues the organization, trade, or business as indicated by retaining the predecessor employer's three-digit North American Industry Classification System code shall assume the predecessor employer's actual contributions, regular benefit experience, annual payrolls, liability for current or delinquent contributions, interest, penalty, and otherwise as if no change with respect to the separate account, actual experience, and payrolls or the position of the predecessor employer otherwise had occurred and as if the operations of the predecessor employer had at all times been carried on by the successor employing unit.
(2) The separate account of the predecessor employer shall be transferred by the Director of the Division of Workforce Services to the successor employing unit and, as of the date of the acquisition, shall become the separate account or part of the separate account, as the case may be, of the successor employing unit, and the regular benefits thereafter chargeable to the predecessor employer on account of employment prior to the date of the acquisition shall be charged to the separate account of the successor employing unit.
(b)(1) However, unless otherwise provided in § 11-10-723, if any employing unit acquires a segregable and identifiable portion of the business of any
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-710
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:11-10-710
Source file: gov.ar.code.title.11.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 4203539e4dd49f125586af38951214247dfd820dcaf6aaa3046d09928311f3f3
Source location: content.xml paragraph 13516
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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 substantially all of the assets of any employer, excepting, in any such case, any assets retained by the employer incident to the liquidation of the employer's obligations, whether or not the acquiring employing unit was an employing unit within the meaning of § 11-10-208 prior to the acquisition, and that continues the organization, trade, or business as indicated by retaining the predecessor employer's three-digit North American Industry Classification System code shall assume the predecessor employer's actual contributions, regular benefit experience, annual payrolls, liability for current or delinquent contributions, interest, penalty, and otherwise as if no change with respect to the separate account, actual experience, and payrolls or the position of the predecessor employer otherwise had occurred and as if the operations of the predecessor employer had at all times been carried on by the successor employing unit.
(2) The separate account of the predecessor employer shall be transferred by the Director of the Division of Workforce Services to the successor employing unit and, as of the date of the acquisition, shall become the separate account or part of the separate account, as the case may be, of the successor employing unit, and the regular benefits thereafter chargeable to the predecessor employer on account of employment prior to the date of the acquisition shall be charged to the separate account of the successor employing unit.
(b)(1) However, unless otherwise provided in § 11-10-723, if any employing unit acquires a segregable and identifiable portion of the business of any employer, whether the acquiring employing unit was an employing unit within the meaning of § 11-10-208 prior to the acquisition, and whether the acquisition is the result of reorganization, purchase, inheritance, receivership, or for any other cause, and if the successor employing unit desires to obtain any benefit of the predecessor employer's experience, the successor employing unit must file with the director a petition, signed by all interested parties, within thirty (30) days after the acquisition setting out the percentage of the predecessor employer's actual contributions, regular benefit experience, annual payrolls, payment of contributions, and otherwise that should be transferred to the successor employing unit's separate account.
(2)(A) If the director finds the facts substantially as represented in the petition and that all contributions due by the successor employing unit have been paid, he or she shall transfer the proportionate share of the predecessor employer's separate account to the successor employing unit.
(B) Effective the date of the acquisition, the account transferred under subdivision (b)(2)(A) of this section shall become the separate account or part of the separate account, as the case may be, of the successor employing unit as if no change with respect to the proportionate share of the separate account had occurred.
(c)(1) Following a transfer as described in subsection (a) or subsection (b) of this section, the contribution rate of the successor employing unit shall be determined as follows:
(A) If the successor employing unit is an employer as defined in § 11-10-209 at the time of the transfer and has been assigned a contribution rate under this section, the successor employing unit shall continue to pay contributions at the previously assigned contribution rate through the end of the rate year;
(B) If the successor employing unit is not an employer as defined in § 11-10-209 at the time of the transfer and acquires the business of one (1) employer or the businesses of two (2) or more employers with the same contribution rate, the successor employing unit shall pay contributions at the contribution rate assigned to the predecessor employer or employers from the date the transfer occurred through the end of the rate year; and
(C) If the successor employing unit is not an employer as defined in § 11-10-209 at the time of the transfer and simultaneously acquires the businesses of two (2) or more employers with different rates of contributions, the successor employing unit's contribution rate from the date the transfer occurred through the end of the rate year shall be computed on the combined experience of the predecessor employers as of the regular computation date for the rate year in which the transfer occurred.
(2)(A) From and after the end of the rate year in which the transfer occurred, the successor employing unit's rate of contribution for each rate year following the transfer shall be based on the successor employing unit's experience combined with the experience of the predecessor employer or employers as of the regular computation date for the rate year.
(B) However, if at the regular computation date the successor employing unit and the predecessor employer or employers have less than three (3) years of benefit risk as defined in § 11-10-707(d):
(i) The contribution rate shall be the new employer contribution rate as set forth in § 11-10-704(b)(1); and
(ii) The three (3) years of benefit risk shall be calculated using the established new employer calculation date of the successor employing unit or the calculation date of the predecessor employer or employers, whichever date is the earliest.
(d)(1)(A) The director shall give notice of the determination he or she makes under subsection (a) or subsection (b) of this section to the predecessor employer unless the predecessor employer has consented to the transfer of experience and to the successor employing unit.
(B) The notice shall become conclusive and binding upon each employing unit unless, within twenty (20) days after the mailing date of the notice to the employing unit's last known mailing address, an application for review and redetermination is filed with the director setting forth the employing unit's reasons for seeking a review and redetermination.
(2)(A)(i)(a) The director may deny the application if he or she finds the reasons set forth by the employing unit making application for review and redetermination are insufficient to change his or her determination.
(b) Otherwise, the application for review and redetermination shall be granted, and the director shall make a redetermination.
(ii) The director may issue a redetermination within one (1) year of the original determination if, through his or her own investigation, he or she finds the original determination to be in error.
(B) The director shall promptly notify the parties to the review and redetermination of his or her decision by mailing the denial of redetermination to their last known addresses.
(C) The denial of an application for review and redetermination is final and conclusive as of the mailing date of the director's notification.
(3) A party to a review and redetermination under subdivision (d)(2) of this section may appeal from the determination or redetermination of the director by filing a petition with the clerk of the circuit court in the county of the party's residence, if the residence is in Arkansas, or the clerk of the Pulaski County Circuit Court, Arkansas, within thirty (30) days of the mailing date of the director's notice of determination or redetermination.
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Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-208. Employing unit.
(a)(1) As used in this chapter, unless the context clearly requires otherwise, “employing unit” means any individual, organization, or legal representative of a deceased person.
(2) This term includes but is not limited to any partnership, association, trust, estate, joint-stock company, insurance company, or corporation, whether domestic or foreign, and the receiver, trustee in bankruptcy, trustee, or successor of any of the foregoing which has had one (1) or more individuals performing services for it within this state.
(3) “Employing unit” shall also mean the state or any agency, board, commission, department, institution, or instrumentality of the state and any political subdivision of the state and any instrumentality of any political subdivision of the state, any instrumentality of more than one (1) of the foregoing, any instrumentality of the foregoing and one (1) or more other states or political subdivisions, which has had one (1) or more individuals performing services for it.
(b)(1) All individuals performing services within this state for any employing unit which maintains two (2) or more separate establishments within this state shall be deemed to be performing services for a single employing unit for all the purposes of this chapter.
(2) Each individual employed to perform or to assist in performing the work of any person in the service of an employing unit shall be deemed to be engaged by the employing unit for all the purposes of this chapter, whether the individual was hired or paid directly by the employing unit or the person, provided that the employing unit had actual or constructive knowledge of the work.
(c)(1) Any employer may on or before December 1 prior to the year the application is to become effective ma
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-208
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 11-10-208. This identifies an authority to review, not proof of applicability.
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
11-10-707. 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 calendar year by an employer for employment and for the employer who has had three (3) or more years of benefit risk experience; and
(B) The term “average annual payroll” means the average of the annual payrolls for the last three (3) or the five (5) preceding calendar years, whichever is the lesser.
(2)(A) However, with respect to rate years beginning January 1, 1972, and thereafter, an employer who has been subject to three (3) or more years of benefit risk may voluntarily elect to be rated each year on the basis of total taxable wages paid during the preceding calendar year instead of the average of the annual payrolls for the last three (3) or last five (5) preceding calendar years, whichever is the lesser.
(B) A voluntary election by an employer shall be made at the time and in the manner prescribed by rules of the Director of the Division of Workforce Services.
(C) Any voluntary election so made shall be irrevocable, except with respect to an employer who acquires the experience of the electing employer under the provision of § 11-10-710.
(b) The director shall for each rate year:
(1)(A)(i) Periodically notify each employer of the regular benefits paid that are chargeable to the employer's account.
(ii) The notification shall become conclusive and binding upon the employer unless within thirty (30) days after mailing of the notice the employer files an application for review and redetermination as provided in subdivision (c)(1) of this section.
(B)(i) With the exception of charges that might be changed under § 11-10-703(a)(2)(A)(ii), an application for review and r
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-707
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 11-10-707. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-723. Special rules regarding transfers of experience and assignment of rates — Definitions.
(a) Notwithstanding any other provision of law, the following shall apply regarding assignment of rates and transfers of experience:
(1) If an employer transfers its trade or business, or a portion thereof, to another employer and, at the time of the transfer, there is any common ownership, management, or control of the two (2) employers, then the unemployment experience attributable to the transferred trade or business, or portion thereof, shall be combined with the employer to whom the business is transferred. The combining of experience and recalculation of applicable employer tax rates shall be made effective the first day of the calendar quarter following the date of transfer of the trade or business, or portion thereof. The transfer of some or all of an employer's workforce to another employer shall be considered a transfer of trade or business, or portion thereof; and
(2) If following a transfer of experience under subdivision (a)(1) of this section or transfer of experience as otherwise provided in this chapter involving only a portion of a trade or business, the Director of the Division of Workforce Services determines that a substantial purpose of the transfer was to obtain a reduced liability for contributions, then the experience rating accounts of the employers involved shall be combined into a single account and a single rate assigned to such an account effective the first day of the calendar quarter following the date of transfer.
(b) Whenever a person is not an employer under this chapter at the time it acquires the trade or business of an employer, the unemployment experience of the acquired business shall not be transferred to that person if the di
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-723
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 11-10-723. This identifies an authority to review, not proof of applicability.