Arkansas Payroll Information

Arkansas 2024 Minimum Wage:

• $11.00/hour

Arkansas Overtime Rules:

• 1.5x’s the regular rate (for non-exempt employees) for hours worked over 40 in a workweek

Arkansas Paystub Requirements:

• No pay stub requirement

How often do you have to pay employees in Arkansas?

• Employees must be paid at least twice per month

When is an employee’s final check due in Arkansas?

• Payment is due within seven working days or by the next regular payday for involuntary terminations, whichever is first
• Payment is due on the next regular payday for voluntary resignations

Arkansas Withholding Tax Registration

• Register online on Arkansas Taxpayers Access Point (ATAP)

Wages subject to Arkansas Withholding

• Income earned within the state is subject to Arkansas withholding tax

Arkansas Employee withholding exemption certificate

• AR4EC

Reciprocity

• None

Arkansas Withholding Tax Due Dates

• There are two filing statuses for withholding wage filers – monthly and annual.
  • Monthly filers are due on or before the 15th day following the reporting period
  • By default, all new accounts are assigned as monthly filing status
  • Once an account has established history, accounts may be reclassified to annual filing status if the tax liability is less than $1,000 in the reporting period
• Tax filings and payments can be made here
• Details on electronic filing and payment options

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Arkansas Unemployment Tax Registration

• Register online on the Arkansas Division of Workforce Services’ website

Arkansas Unemployment Tax Employer Liabilities

• New employer rate: 1.9%
• 2024 Wage Base: $7,000

Arkansas Unemployment Tax Due Dates

• Return and payment are due quarterly on the last day of the month following the end of the reporting period

Arkansas New Hire Reporting

• Arkansas New Hire Reporting Center
  PO Box 2540
  Little Rock, AR 72203
• Phone: 800-259-2095
• Fax: 501-376-2682
• Report new hires online

Arkansas Child Support

• Department of Finance and Administration
  Division of Revenue
  Child Support Enforcement Unit
  PO Box 8125
  Little Rock, AR 72203
• Phone: 800-216-0224
• Fax: 501-683-7954
• Make payments online

Additional Arkansas Business Resources

• • Arkansas Department of Finance and Administration – Withholding Tax Branch
  • Arkansas Division of Workforce Services 
  • Arkansas Department of Finance and Administration – OCSE MyWorkers Website
  • Arkansas New Hire Reporting Center