(a)
(1)
(A) There is imposed an additional tax on every employer as defined in § 11-10-209 except an employer electing reimbursement under § 11-10-713 or an employer required to reimburse under § 11-10-404 of one-tenth of one percent (0.1%) on taxable wages to defray the cost of extended benefits.
(B) This extended benefit tax shall not be credited to the separate account of an employer but shall be paid into the Unemployment Compensation Fund Extended Benefits Account.
(2)
(A) The payment of this tax shall be suspended for any rate year when the assets in this account, excluding any extended benefit taxes not yet paid, on the computation date are more than two-tenths of one percent (0.2%) of total payrolls for employment during the preceding calendar year.
(B) “Total payrolls”, for the purposes of this section, shall exclude payrolls of employers who have elected to reimburse the fund in lieu of contributions under § 11-10-404 or § 11-10-713.
(C)
(i) For the purposes of this section, the “assets in this account” as of the computation date shall include only extended benefit tax payments which were paid on or before June 30, the computation date.
(ii) It shall include any accounts receivable from the United States for its share of extended benefit payments that have been paid from the fund and any accounts receivable from nonprofit employers who have elected to reimburse the fund for benefits paid.
(b) Extended benefits paid to an eligible individual shall not be charged to the separate account of each employer in the base period but shall be charged against the account.
Structure Arkansas Code
Title 11 - Labor and Industrial Relations
Chapter 10 - Division of Workforce Services Law
Subchapter 5 - Benefits Generally
§ 11-10-502. Weekly benefit amount
§ 11-10-503. Weekly benefits for partial unemployment
§ 11-10-504. Maximum benefits payable
§ 11-10-505. Failure of base-period employer to respond
§ 11-10-506. Seasonal employment and benefit rights — Definitions
§ 11-10-507. Eligibility — Conditions — Definitions
§ 11-10-508. Eligibility — Labor dispute — Exceptions
§ 11-10-509. Eligibility — Employees of educational institutions
§ 11-10-510. Ineligibility — Service in sports or athletics
§ 11-10-511. Ineligibility — Aliens — Exception
§ 11-10-512. Disqualification — Satisfaction
§ 11-10-513. Disqualification — Voluntarily leaving work — Definitions
§ 11-10-514. Disqualification — Discharge for misconduct
§ 11-10-515. Disqualification — Failure or refusal to apply for or accept suitable work
§ 11-10-516. Disqualification — Refusal to report after layoff
§ 11-10-517. Disqualification — Receipt of other remunerations
§ 11-10-518. Disqualification — Certain workers in training program excepted
§ 11-10-519. Disqualification — Penalty for false statement or misrepresentation
§ 11-10-520. Claims — Posting of information by employer
§ 11-10-521. Claims — Filing — Notice to last employer
§ 11-10-522. Claims — Determination
§ 11-10-523. Board of Review created — Administrative appeal — Claims
§ 11-10-524. Claims — Administrative appeal — Filing and hearing
§ 11-10-525. Claims — Administrative appeal — Review by Board of Review
§ 11-10-526. Claims — Administrative appeal — Procedure
§ 11-10-527. Claims — Conclusiveness of determinations and decisions
§ 11-10-528. Claims — Administrative appeal — Rule of decision
§ 11-10-529. Claims — Decision of Board of Review — Judicial review
§ 11-10-530. Claims — Administrative appeal — Representation
§ 11-10-531. Claims — Payment of benefits
§ 11-10-532. Claims — Recovery
§ 11-10-533. Claims — Investigation of claims filed by state employees
§ 11-10-534. Extended benefits — Definitions
§ 11-10-535. Extended benefits — Effect of provisions relating to regular benefits
§ 11-10-536. Extended benefits — Eligibility
§ 11-10-537. Extended benefits — Weekly amount
§ 11-10-538. Extended benefits — Total amount
§ 11-10-539. Extended benefits — Period and computations
§ 11-10-540. Extended benefits — Financing
§ 11-10-541. Extended benefits — Overpayments
§ 11-10-542. Extended benefits — Not payable under interstate benefit payment plan — Exceptions
§ 11-10-543. Extended benefits — Failure to accept or seek suitable work — Definition
§ 11-10-544. Reciprocal arrangements with state and federal agencies