Payroll Arkansas, Unique Aspects Of Arkansas Payroll Law And Practice
Payroll Arkansas, Unique Aspects Of Arkansas Payroll Law And Practice

BThe Arkansas State Agency That Oversees The Collection And Reporting Of State Income Taxes Deducted From Payroll Checks Is:bDepartment Of Finance And AdministrationRevenue DivisionP.O. Box 9941Little Rock, AR 72203-9941501-682-2212www.state.ar.usdfataxeswhtaxindex.htmlArkansas Requires That You Use Arkansas Form AR4EC, Employees Withholding Exemption Certificate Instead Of A Federal W-4 Form For Arkansas State Income Tax Withholding.Not All States Allow Salary Reductions Made Under Section 125 Cafeteria Plans Or 401(k) To Be Treated In The Same Manner As The IRS Code Allows. In Arkansas Cafeteria Plans: Are Not Taxable For Income Tax Calculation; Are Not Taxable For Unemployment Insurance Purposes. 401(k) Plan Deferrals Are: Not Taxable For Income Taxes; Are Not Taxable For Unemployment Purposes.In Arkansas Supplemental Wages Are Taxed At A 7 Flat Rate.You May File Your Arkansas State W-2s By Magnetic Media If You Choose To.bThe Arkansas State Unemployment Insurance Agency Is:bEmployment Security DepartmentP.O. Box 2981Little Rock, AR 72203-2981501-682-3274www.state.ar.usesdThe State Of Arkansas Taxable Wage Base For Unemployment Purposes Is Wages Up To 10000.00. Arkansas Requires Magnetic Media Reporting Of Quarterly Wage Reporting If The Employer Has At Least 250 Employees That They Are Reporting That Quarter.Unemployment Records Must Be Retained In Arkansas For A Minimum Period Of Five Years. This Information Generally Includes: Name; Social Security Number; Dates Of Hire, Rehire And Termination; Wages By Period; Payroll Pay Periods And Pay Dates; Date And Circumstances Of Termination.bThe Arkansas State Agency Charged With Enforcing The State Wage And Hour Laws Is:bDepartment Of Labor10421 West MarkhamLittle Rock, AR 72205501-682-4500www.ark.orglaborState Minimum Wage In The State Of Arkansas For Non-FLSA Employers Is 5.15 Per Hour..Arkansas State Law Covering Paying Overtime In A Non-FLSA Covered Employer Is Still One And 12 Times Regular Rate After 40-hour Week.. Arkansas State New Hire Reporting Requirements Are That Every Employer Must Report Every New Hire And Rehire.. The Employer Must Report The Federally Required Elements Of:ulliEmployees NameliliEmployees AddressliliEmployees Social Security NumberliliEmployers NameliliEmployers AddressliliEmployers Federal Employer Identification Number (EIN) LiulThis Information Must Be Reported Within 20 Days Of The Hiring Or Rehiring.The Information Can Be Sent As A W4 Or Equivalent By Mail, Fax Or Electronically.There Is A No Penalty For A Late Report In Arkansas.The Arkansas New Hire Reporting Agency Can Be Reached At 800-259-2095 Or On The Web At Www.ar-newhire.com .Arkansas Does Not Allow Compulsory Direct Deposit. Any Employee Can Opt Out In Writing And Request A CheckArkansas Has No State Wage And Hour Law Provisions Concerning Pay Stub Information.In Arkansas Employees Must Be Paid At Least Semi-monthly; Monthly For FLSA-exempt Employees At Larger Companies Earning At Least 25,000.00 Annually.Arkansas Payroll Law Requires That Involuntarily Terminated Employees Must Be Paid Their Final Pay Within 7 Working Days And That For Voluntarily Terminated Employees There Is No Provision.. Escheat Laws In Arkansas Require That Unclaimed Wages Be Paid Over To The State After One Year. The Employer Is Further Required In Arkansas To Keep A Record Of The Wages Abandoned And Turned Over To The State For A Period Of Five Years.There Is No Provision In Arkansas Law Concerning Tip Credits Against State Minimum Wage.In The Arkansas Payroll Law There Is No Provision Covering Required Rest Or Meal Periods.Arkansas Law Provides That Record Retention Of Wage And Hour Records Period Is At Least Three Years.bThe Arkansas Agency Charged With Enforcing Child Support Orders And Laws Is:bOffice Of Child Support Enforcement400 E. CapitolP.O. Box 8133Little Rock, AR 72203501-682-8398www.accessarkansas.orgdfachildsupportemployer.htmlArkansas Has The Following Provisions For Child Support Deductions:ulliWhen To Start Withholding? B14 Days After Order Is MailedlibliWhen To Send Payment? BPayday.libliWhen To Send Termination Notice? BImmediaetlylibliMaximum Administrative Fee? B2.50 Per Pay PeriodlibliWithholding Limits? BFederal Rules Under CCPA.libulPlease Note That This Article Is Not Updated For Changes That Can And Will Happen From Time To Time.