Title 11 — Labor and Industrial Relations
17 chapters · 538 sections in this title.
Ark. Code Ann. § 11-10-708 Future rates — Advance interest tax
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(a) (1) (A) In addition to the contributions and any stabilization and extended benefits taxes levied under other provisions of §§ 11-10-703 — 11-10-708, each employer, except employers that have made an election to reimburse the Unemployment Compensation Fund under § 11-10-713(c…
Ark. Code Ann. § 11-10-709 Wages and employment
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(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 …
Ark. Code Ann. § 11-10-710 Transfer of experience
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(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 liqu…
Ark. Code Ann. § 11-10-711 Temporary closing of business because of absence in armed forces
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(a) Notwithstanding any inconsistent provisions of this chapter, if the Director of the Division of Workforce Services finds that an employer's business was closed solely because of the entrance of one (1) or more of the owners, officers, partners, or the majority stockholder int…
Ark. Code Ann. § 11-10-712 Employer ceasing to pay wages
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(a) Whenever an employer has paid no wages for a period of twelve (12) consecutive calendar quarters following the latest calendar quarter that the employer paid wages in employment, the Director of the Division of Workforce Services shall terminate the employer's experience rati…
Ark. Code Ann. § 11-10-713 Employees of nonprofit organizations and governmental entities — Definitions
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(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 …
Ark. Code Ann. § 11-10-714 Exception — Reimbursable payments
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Notwithstanding any provisions in § 11-10-713, any nonprofit organization, state hospital, state institution of higher education, or group of such employers that, prior to January 1, 1969, paid contributions required by § 11-10-701, and, pursuant to § 11-10-713, elected by March …
Ark. Code Ann. § 11-10-715 Employers' nonliability
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(a) Notwithstanding any other provisions of this chapter, no employer shall be liable for payments in lieu of contributions with respect to extended benefit payments which are wholly reimbursed to the state by the federal government. (b) Notwithstanding any other provision of thi…
Ark. Code Ann. § 11-10-716 Collection — Interest on past due contributions
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(a) (1) If contributions are not paid on the date on which they are due and payable as prescribed by the Director of the Division of Workforce Services, the whole or part thereafter remaining unpaid shall bear interest at the rate of one and one-half percent (1.5%) per month from…
Ark. Code Ann. § 11-10-717 Collection — Failure to pay or report — Penalty — Definition
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(a) (1) (A) If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due may be collected by civil action in the name of the Director of the Division of Workforce Services.(B) The employer adjudged in default shall pay the costs …
Ark. Code Ann. § 11-10-718 Collection — Priorities under legal dissolutions or distributions — Release of liens
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(a) (1) In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, contributions then or ther…
Ark. Code Ann. § 11-10-719 Collection — Refunds
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(a) (1) If not later than three (3) years after the date of payment of any amount as a contribution, interest, or penalty pursuant to this chapter, any employer who has made such a payment makes application for an adjustment thereof in connection with a subsequent contribution, i…
Ark. Code Ann. § 11-10-720 Collection — Certificate of assessment
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(a) (1) If any person, firm, or corporation shall become delinquent in the payment of any contribution, interest, or penalties required to be paid by this chapter, it shall be the duty of the Director of the Division of Workforce Services, when the amount of the contribution, int…
Ark. Code Ann. § 11-10-721 Collection — Limitation of assessment
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(a) All contributions due under this chapter shall be assessed in the manner provided by this chapter within four (4) years after reports of the contributions have been filed by the employer, and no proceedings in court shall be begun after the expiration of the period, except as…
Ark. Code Ann. § 11-10-722 Collection — Impoundment
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(a) The Director of the Division of Workforce Services or his or her designated representative may give notice of impoundment of any deposits in any bank or savings and loan institution payable to the order of any employer owing any delinquent contributions, interest, and penalti…
Ark. Code Ann. § 11-10-723 Special rules regarding transfers of experience and assignment of rates — Definitions
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(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 …
Ark. Code Ann. § 11-10-801 Establishment and control
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(a) There is established as a special fund, separate and apart from all public moneys or funds of this state, the “Unemployment Compensation Fund”, which shall be administered by the Director of the Division of Workforce Services exclusively for the purposes of this chapter. (b) …
Ark. Code Ann. § 11-10-802 Accounts and deposit
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(a) (1) The Director of the Division of Workforce Services shall be ex officio treasurer and custodian of the Unemployment Compensation Fund and disbursing officer of the Division of Workforce Services.(2) The director shall administer the Unemployment Compensation Fund and shall…
Ark. Code Ann. § 11-10-803 Withdrawals. [Effective until contingency in Acts 2021, No. 283, § 3 is met.]
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(a) (1) Money requisitioned from this state's account in the federal Unemployment Trust Fund shall be used exclusively for the payment of benefits and for refunds from the Unemployment Trust Fund authorized by this chapter, except that money credited to this state's account pursu…
Ark. Code Ann. § 11-10-804 Federal Unemployment Trust Fund — Termination
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(a) The provisions of this subchapter, to the extent that they relate to the federal Unemployment Trust Fund, shall be operative only so long as the federal Unemployment Trust Fund continues to exist and so long as the United States Secretary of the Treasury continues to maintain…
Ark. Code Ann. § 11-10-901 Creation — Administrator — Authority
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(a) (1) The Director of the Division of Workforce Services is assigned responsibility for the administration of the State New Hire Registry.(2) The director shall hire an administrator of the State New Hire Registry who shall serve at the pleasure of the director. (1) The Directo…
Ark. Code Ann. § 11-10-902 Reporting requirements — Enforcement of child support obligations — Confidentiality — Definitions
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(a) As used in this section:(1) “Administrator” means the administrator of the State New Hire Registry;(2) “Employee” means an individual who is an employee as defined in Chapter 24 of the Internal Revenue Code of 1986 but does not include an employee of a federal or state agency…