Each employer shall pay contributions equal to two and nine-tenths percent (2.9%) of wages paid by the employer with respect to employment, except as may otherwise be prescribed in § 11-10-703.
Structure Arkansas Code
Title 11 - Labor and Industrial Relations
Chapter 10 - Division of Workforce Services Law
§ 11-10-701. Accrual and payment by employer
§ 11-10-702. Rate of contributions
§ 11-10-703. Future rates — Maintenance of separate accounts
§ 11-10-704. Future rates — Experience rates generally
§ 11-10-705. Future rates — Computation of contribution rates
§ 11-10-706. Future rates — Stabilization tax
§ 11-10-707. Future rates — Definitions — Notifications
§ 11-10-708. Future rates — Advance interest tax
§ 11-10-709. Wages and employment
§ 11-10-710. Transfer of experience
§ 11-10-711. Temporary closing of business because of absence in armed forces
§ 11-10-712. Employer ceasing to pay wages
§ 11-10-713. Employees of nonprofit organizations and governmental entities — Definitions
§ 11-10-714. Exception — Reimbursable payments
§ 11-10-715. Employers' nonliability
§ 11-10-716. Collection — Interest on past due contributions
§ 11-10-717. Collection — Failure to pay or report — Penalty — Definition
§ 11-10-718. Collection — Priorities under legal dissolutions or distributions — Release of liens
§ 11-10-719. Collection — Refunds
§ 11-10-720. Collection — Certificate of assessment
§ 11-10-721. Collection — Limitation of assessment
§ 11-10-722. Collection — Impoundment
§ 11-10-723. Special rules regarding transfers of experience and assignment of rates — Definitions