Arkansas

$11.00 / hour

"In Arkansas, the minimum wage is $11.00 per hour." (State OPM policy, 2025); Issue 5 (2018): "beginning January 1, 2021 the rate of not less than eleven dollars ($11.00) per hour" (Ark. Code § 11-4-210(a)(3)(A)).

Effective

2021-01-01

Checked

2026-08-09

In Arkansas, the governing rule for overtime is federal: Compensation at a rate not less than one and one-half times the regular rate for employment in excess of forty hours in a workweek (29 U.S.C. § 207(a)(1)).

Checked

2026-08-08

In Arkansas, the governing rule for employee classification is federal: A determination of whether a worker is an employee or independent contractor under the Act focuses on the economic realities of the worker’s relationship with the worker’s potential employer and whether the worker is either economically dependent on the potential employer for work or in business for themself (29 CFR § 795.105(a); six factors at § 795.110(b)).

Effective

2024-03-11

Checked

2026-08-09

As of 2026-08-16, the LexPayroll registry records no general pay frequency requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

In Arkansas, the governing rule for final pay is federal: Wages required by the FLSA are due on the regular payday for the pay period covered. Some states may have laws concerning final payments to employees. Where an employee is subject to both the state and Federal wage payment requirements, the employee is entitled to the more timely payment (elaws FLSA Advisor, FAQ 031).

Checked

2026-08-09

As of 2026-08-16, the LexPayroll registry records no general pay stub / wage statement requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general payroll deductions requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general payment methods requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general meal & rest breaks requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general working time requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general predictive scheduling requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general expense reimbursement requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general commissions requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general bonuses requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general severance requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general holiday / premium pay requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general prevailing wage requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general paid sick leave requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general paid family & medical leave requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general other statutory leaves requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general state income tax requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

Ask each new employee to complete Form AR4EC, Employee Withholding Exemption Certificate, and maintain it in the employer's files (Arkansas Department of Finance and Administration, Withholding Tax Employer's Instructions).

Effective

2024-01-01

Checked

2026-08-13

As of 2026-08-16, the LexPayroll registry records no general supplemental wages requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general multi-state taxation requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general local taxation requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

1.8% · wage base $7,000

Taxable wage base: $7,000 per employee per year. Experience-rated employer rates: 0.10% to 6.00%. New employer rate: 1.8%.

Effective

2026-01-01

Checked

2026-08-09

As of 2026-08-16, the LexPayroll registry records no general disability insurance (sdi/tdi) requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

No general workers compensation requirement for private employers was located in AR's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

As of 2026-08-16, the LexPayroll registry records no general tax deposit frequency requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

Send the state copies of your W-2s with the ARW-3 (Transmittal of Wage and Tax Statement) and the state copies of your 1099s along with a photocopy of your federal transmittal form 1096 to the address below by January 31st. The annual reconciliation (AR3MAR) is also required and due by February 28th.

Checked

2026-08-16

In Arkansas, the governing rule for year-end reporting is federal: Every employer required to deduct and withhold income tax or FICA from an employee, and every employer engaged in a trade or business who pays remuneration for services, must furnish that employee a statement on Form W-2 of the remuneration paid and the tax withheld during the calendar year, on or before January 31 of the succeeding year. Where employment terminates before the close of the calendar year, the statement is due within 30 days of a written request from the employee if that period ends before January 31 (26 U.S.C. 6051(a); 26 CFR 31.6051-1).

Checked

2026-08-10

In Arkansas, the governing rule for new hire reporting is federal: Federal law requires employers to report basic information on new and rehired employees within 20 days of hire to the state where the new employees work. Some states require it sooner. Employers with employees working in more than one state can either report newly hired employees to the state where they work, or select one state where their employees work, register with HHS as a multistate employer, and report all new hires to the selected state.

Checked

2026-08-09

When OCSE initiates income withholding, the employer or business receiving the order/notice to withhold wages for the payment of child support must begin withholding no later than the first pay period that occurs after 14 days following the date the notice was mailed (Arkansas Office of Child Support Enforcement, Receiving Support).

Checked

2026-08-13

As of 2026-08-16, the LexPayroll registry records no general pay equity requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general pay transparency requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general salary history ban requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general wage theft & notices requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general workplace posters requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

In Arkansas, the governing rule for child labor is federal: The Act sets a general 16-year minimum age for all employment subject to its child labor provisions outside agriculture. Employment of 14- and 15-year-olds outside manufacturing and mining is allowed only where the Secretary of Labor has determined it is confined to hours that do not interfere with schooling and to conditions that do not interfere with health and well-being. An 18-year minimum applies to any occupation the Secretary has declared particularly hazardous. Employment of a child by their own parent, or by a person standing in place of a parent, is exempt except in the 18-year occupations and in manufacturing and mining (29 U.S.C. 212; 29 CFR 570.2).

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general e-verify requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general employer registration requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

Keep all records of state income tax withholding for at least 6 years; the records should be available for review by Revenue Division Auditors (Arkansas Department of Finance and Administration, Withholding Tax Employer's Instructions).

Effective

2024-01-01

Checked

2026-08-13

As of 2026-08-16, the LexPayroll registry records no general penalties & interest requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general statute of limitations requirement for private employers in Arkansas, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Arkansas's official publisher, linked here, is where to confirm.

Checked

2026-08-16