An Employer's Compliance Starter Guide: Arkansas

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Nobody ever said running a business was easy. As an employer, you have many things to handle, and compliance is just one of them. 

In addition to federal regulations, each state has its own share of employment-related laws that business owners need to be aware of. Here, we’re highlighting some of these key state-specific requirements, and offering guidance to help you keep up.

Bear in mind that this list is not comprehensive, and there may be local or industry-specific employment requirements that your business needs to comply with. It’s best to consult with counsel to ensure compliance with all applicable laws, as Justworks does not provide legal advice.

Payroll Tax Accounts 

Because Justworks reports state unemployment taxes on behalf of customers who utilize Justworks’ PEO services, Justworks may need to collect account information such as your account number and current rate. You can read more about it here:  State Unemployment Insurance.

Independent Contractors 

When deciding whether to classify workers as employees or independent contractors, there are a few things your business should consider, including the different tests that apply under different federal and state employment laws, and the potential penalties and other liabilities for misclassifying employees as independent contractors.

You can read our general Help Center article on contractors, and view information on how to determine if someone is a contractor or employee in Arkansas in the relevant section at the link below.

Arkansas Division of Workforce Services: Classification of Workers & Worker Misclassification

Mineral*: Arkansas Independent Contractors

Pay Requirements 

Minimum Wage & Overtime 

Arkansas’ minimum wage requirement is higher than the federal minimum wage.

Employers must pay overtime (one and one-half times the regular rate of pay) to non-exempt employees for all hours actually worked in excess of 40 hours in a workweek. Employees exempt from overtime under the federal Fair Labor Standards Act are also exempt from Arkansas’ minimum wage and overtime requirements.

Mineral*: Arkansas Minimum Wage & Overtime 

Lactation Accommodation Laws 

Arkansas employers are required to provide accommodations for nursing employees. Reasonable unpaid break time must be provided to employees each day to express breast milk. This break time can coincide with any break time given to the employees. Employers must make reasonable efforts to provide a room or other location in close proximity to the work area, other than a toilet stall, where the employee can express breast milk in privacy. 

Arkansas Department of Labor and Licensing: Nursing Mothers Breaks

Mineral*: Arkansas Lactation Accommodations

Leave

Jury Duty Leave

Employers must provide leave for employees who are summoned for jury duty or selected to serve as a juror. There is no limit on the amount of leave that must be provided. This leave may be unpaid. However, employers cannot require or request an employee use their vacation or sick leave for time spent responding to a summons for jury duty or serving on a jury.

Time Off to Vote

Employers are required to provide employees reasonable time to exercise their right to vote on Election Day. Employers must schedule the work hours of employees so that each employee will have an opportunity to vote. In other words, if employees do not have sufficient time to vote outside of work hours, they should be provided with leave to vote. However, there is no requirement to pay for the time off. 

Mineral*: Arkansas Voting Leave

Bone Marrow & Organ Donation Leave

Employers must provide employees who are not eligible for FMLA leave with up to ninety (90) days of unpaid leave to serve as a bone marrow donor or organ donor if the employee requests a leave of absence in writing. This leave must be provided in addition to any other medical, personal, or other paid leave provided by the employer.

If the employer opts to pay the employee’s regular wages while on leave, the employer is entitled to a credit equal to 25% of the regular wages paid to the employee while on leave against the employer’s Arkansas withholding tax liability.   

Leave for Victims of Crimes

Employers must provide reasonable and necessary leave to employees who are victims of a crime or who represent a crime victim to attend or participate in legal proceedings pertaining to the crime. This leave may be unpaid.

Adoption Parity

Employers must offer leave for adoption on the same terms as provided for the birth of a child.

Separation

If an employee whose employment is for a definite time period and is separated without a valid reason before the specified employment end date, employers may be liable for any resulting damages, including unpaid wages and penalties. 

Mineral*: Arkansas Separation

Separation Documents 

Arkansas employers must provide all separating employees with a notice regarding the potential availability of unemployment benefits. Employers have the discretion to determine how the notice is delivered. 

Final Wage Payment Requirements

Employers must pay all final wages by the next normal pay period, unless there is a written agreement between the employee and the employer providing a different time frame. This applies to both voluntary and involuntary separations. For involuntary separations, failure to pay wages due within 7 days of the next regular payday subjects the employer to a penalty to the employee of double the wages due. 

Vacation Payout Requirements 

Employers are not required to pay out accrued, unused vacation time or other forms of paid leave to the employee unless the employer’s policy or an agreement between the employer and employee requires it. Employers should clearly set forth in writing any policy with respect to unused vacation and other forms of paid leave.

Business Closings and Layoffs

The Federal WARN Act imposes certain notice requirements and other obligations on covered businesses before conducting large-scale business closures, layoffs, or relocations. For more information, visit the link below.

U.S. Department of Labor: Worker Adjustment and Retraining Notification (WARN) Act Advisor
Arkansas Division of Workforce Services: Business Closures and Workforce Reductions

Mineral*: Arkansas Layoffs

Notes

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Disclaimer

This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, legal or tax advice. If you have any legal or tax questions regarding this content or related issues, then you should consult with your professional legal or tax advisor.