Arkansas Code
Subchapter 12 - Personnel Procedures
§ 14-14-1211. Monthly, bimonthly, biweekly, weekly, and hourly salaries for county employees

(a)
(1)
(A) Except for those counties that operate principally on a scholastic year, or on a part-time basis, or where salaries or personal services are specifically established for a period less than one (1) year, all salaries established by the General Assembly or the governing body of the county shall be considered to be a maximum amount to be paid for a twelve-month payroll period.
(B) A greater amount than that established for the maximum annual salary of any county official or employee shall not be paid to the employee during any twelve-month payroll period, nor shall more than one-twelfth (1/12) of the annual salary be paid to an employee during a calendar month unless otherwise authorized.

(2) The limitations set out in this section may be converted to biweekly or weekly increments of one-twenty-sixth (1/26) or one-fifty-second (1/52) of the maximum annual salary.
(3) For complying with federal requirements, upon approval of the county judge, the maximum annual salaries may be converted to hourly rates of pay for positions established on the basis of twelve (12) months or less if authorized by law.

(b) The remuneration paid to an employee of the county may exceed the maximum annual salary as authorized by the General Assembly or governing body of the county as follows, and the following shall not be construed as payment for services or as salary as contemplated by Arkansas Constitution, Article 16, § 4:
(1) Overtime payments as authorized by law;
(2) Payment of a lump sum to a terminating employee, to include lump-sum payments of sick leave balances upon retirement as provided by law;
(3) Payment for overlapping pay periods at the end of a fiscal year as defined or authorized by law;
(4) Payment for the biweekly twenty-seven (27) pay periods; and
(5) Payments for incentive, certificate, holiday, or working out of classification.