Arkansas Code
Subchapter 6 - Shared Work Plans
§ 11-10-612. Charging shared-work unemployment compensation

(a) Shared work unemployment compensation shall be charged to the employer's experience rating accounts in the same manner as unemployment compensation is charged under this chapter.
(b) Employers liable for payments in lieu of contributions shall have shared work unemployment compensation attributed to service in their employ in the same manner as unemployment compensation is attributed.