Arkansas Code
Subchapter 7 - Provisions Applicable to Particular Employees
§ 24-4-745. General Assembly employees

(a) An employee of the General Assembly who has at least five (5) years' service in the Arkansas Public Employees' Retirement System and who served at least four hundred (400) days as a session employee of the General Assembly may apply for and receive current service credit in the system for service rendered as a session employee.
(b) The employee shall receive credit only if the employee or employer pays or causes to be paid to the Arkansas Public Employees' Retirement System Fund:
(1) All necessary employee contributions at the rate and on the compensation that would have been paid had he or she been a member during that time;
(2) All employer contributions based on the employer normal cost from the most recently completed regular annual actuarial valuation and the compensation that would have been paid had he or she been a member during that time; and
(3) Regular interest on the employee and employer contributions computed from the date the service was rendered to the date the payment is received by the system.

(c) The employer's contributions and employees' contributions, if applicable, shall be transmitted to the system in the form and manner, together with the supporting data, as the Board of Trustees of the Arkansas Public Employees' Retirement System shall prescribe from time to time.
(d) The employer may pay the employer contributions and employee contributions, if applicable, on behalf of the employee for services rendered.