Ark. Code Ann. § 11-10-713 — AR Code / Title 11 / Chapter 10 / Subchapter 7 / Section 11-10-713
Employees of nonprofit organizations and governmental entities - Definitions
Status: in_force

(a) Benefits paid to individuals based on wages paid by any nonprofit organization or government employing unit shall be financed in accordance with this section. (b) As used in this section and § 11-10-714 : (1) A "government employing unit" is one for which service in employment as defined in § 11-10-210(a)(2) is performed; (2) A "nonprofit organization" is an organization for which service in employment as defined in § 11-10-210(a)(3) is performed and which is exempt from income tax under section 501(a) of the Internal Revenue Code of 1954; and (3) "Wages" are not limited by any amount specified in § 11-10-215 . (c) (1) Any nonprofit organization or government employing unit which, pursuant to § 11-10-210(a)(2) or (a)(3) , is subject to this chapter shall pay contributions under § 11-10-701 unless it elects, in accordance with this subsection, to pay to the Director of the Division of Workforce Services for the Unemployment Compensation Fund an amount equal to the amount of regular benefits and, to the extent that the fund is not reimbursed for the extended benefits in accordance with section 204 of the Federal-State Extended Unemployment Compensation Act of 1970, the extended benefits paid, based on wages paid by the employer to individuals for weeks of unemployment that begin during the effective period of the election. (2) Any nonprofit organization or government employing unit that is or becomes subject to this chapter may elect to become liable for payments in lieu of contributions for a period of not less than one (1) calendar year, provided that it files with the director a written notice of its election within the thirty-day period immediately following the date it becomes subject to this chapter. (3) Any nonprofit organization or any government employing unit that makes an election in accordance with subdivision (c)(2) of this section shall continue to be liable for payments in lieu of contributions until it files with the director a written notice terminating its election not later than thirty (30) days prior to the beginning of the calendar year for which the termination shall first be effective. (4) (A) Any nonprofit organization or any government employing unit that has been paying contributions under this chapter for a period subsequent to January 1, 1972, may change to a reimbursable basis by filing with the director not later than thirty (30) days prior to the beginning of any calendar year a written notice of election to become liable for payments in lieu of contributions. (B) The election shall not be terminable by the employer for that and the next calendar year. (5) (A) The director may, for good cause, extend the period within which a notice of election, or a notice of termination, must be filed. (B) He or she may permit an election to be retroactive for a period not to begin earlier than the first day of the current calendar year. (6) (A) The director, in accordance with such rules as he or she may prescribe, shall notify each employer filing an election notice of any determination that he or she may make under this section and of the effective date or the termination date of the election. (B) The determinations shall be subject to reconsideration, appeal, and review in accordance with § 11-10-308 . (7) Any nonprofit organization or any government employing unit that elects to make payments in lieu of contributions into the fund as provided in this subsection shall not be liable to make payments with respect to the benefits paid to any individual whose base-period wages include wages for previously uncovered services as defined in § 11-10-507(a)(5)(C) to the extent that the fund is reimbursed for benefits pursuant to section 121 of Pub. L. No. 94-566. (d) (1) At the end of each calendar quarter, the director shall, except as otherwise may be provided in subsection (e) of this section, bill each employer that has elected to make payments in lieu of contributions for an amount equal to the full amount of the regular benefits and, to the extent that the fund is not reimbursed for the extended benefits in accordance with section 204 of the Federal-State Extended Unemployment Compensation Act of 1970 the extended benefits paid to individuals during the calendar quarter that are based on wages paid by the employer. (2) (A) The amount due specified in any bill from the director shall be conclusive and binding on the employer unless, not later than thirty (30) days after the bill was mailed to the employer's last known address or was otherwise delivered, the employer files an application for redetermination by the director. (B) The director shall promptly review and reconsider the amount due specified in the bill and shall issue a redetermination in any case in which the application for redetermination has been filed. (C) Any redetermination shall be conclusive and binding unless, not later than thirty (30) days after the redetermination was mailed to the employer's last known address or was otherwise delivered, the employer appeals the redetermination of the director by filing a petition with the clerk of the circuit court in the county of the employer's residence, if the residence is in Arkansas, or the clerk of the Pulaski County Circuit Court, Arkansas. (3) Payment of any bill rendered under subdivision (d)(1) of this section shall be made not later than thirty (30) days after the bill was mailed to the last known address of the employer or was otherwise delivered to the employer unless there has been an application for review and redetermination in accordance with subdivision (d)(2) of this section. (4) Payments made by any employer under this section shall not be deducted or deductible, in whole or in part, from the remuneration of individuals in the employ of the employer. (5) (A) Past due payments of amounts in lieu of contributions shall be subject to the same interest and penalties that, pursuant to §§ 11-10-716 - 11-10-722 , apply to past due contributions. (B) Also, unpaid amounts in lieu of contributions are subject to the same assessment and civil action and other collection provisions of this chapter as apply to unpaid contributions. (C) Furthermore, the provisions of this chapter which provide for the adjustment or refund of contributions shall apply to the adjustment or refund of payments in lieu of contributions. (D) Any goods, chattels, moneys, or credits belonging to a private nonprofit employer or political subdivision of this state or any instrumentality of one (1) or more states or political subdivisions and that are in the hands or possession of the State of Arkansas shall be subject to levy or garnishment as provided by law for the satisfaction of any past due payments in lieu of contributions of the employer. (6) Relief from billing shall not be granted if: (A) An overpayment of benefits is the result of a failure by an employer or the employer's agent to respond timely or adequately to a request for information from the Division of Workforce Services; and (B) The employer or the employer's agent has established a pattern of failing to respond to such requests. (e) Payments in lieu of contributions shall be made in accordance with the following provisions: (1) (A) Each state government employing unit for which services as defined in § 11-10-210(a)(2)(A) are performed and that is liable for payments in lieu of contributions shall, at the end of each calendar quarter, pay to the director an amount equal to the full amount of regular benefits, and to the extent that the fund is not reimbursed for the extended benefits in accordance with section 204 of the Federal-State Extended Unemployment Compensation Act of 1970, the extended benefits paid to individuals based on wages paid by the state government employing unit regardless of the source of funds from which the wages are paid. (B) The benefits shall be financed by appropriation of funds by the General Assembly. (C) The division shall bill and the Chief Fiscal Officer of the State shall promptly reimburse the division for such benefit payments in accordance with subsection (d) of this section; and (2) (A) (i) Each private nonprofit employer and each government employing unit for which services as defined in § 11-10-210(a)(2)(B) are performed and that has elected to make payment in lieu of contributions shall, for calendar quarters beginning on and after January 1, 1979, pay such amount as the employer may estimate to be the amount of regular benefits and one-half (½) of the extended benefits, except that government employing units shall include all of the extended benefits expected to be paid to individuals based on wages paid by the employer during the period. (ii) (a) The payments shall be made on or before the tenth day of the first month of each calendar quarter. (b) The percentage used to determine the amount of quarterly payment due under this subdivision (e)(2) shall be determined by the director and shall be based on the average quarterly benefit cost of each employer during the fiscal year ending on June 30 of the immediately preceding calendar year. (c) If any employer subject to this subdivision (e)(2) did not have wages in an immediately preceding fiscal year, the director shall determine the average quarterly wages to be used in determining the amount of quarterly payment to be made in the current year by the employer. The determination shall be based on that portion of the fiscal year during which wages were paid. (B) On December 31 of each calendar year or as soon thereafter as possible, the director shall determine whether the total amount of payments made for the year by the employer is less than or in excess of the total amount of benefit payments chargeable to the employer under this section. Each employer whose total payments for the year were less than the amount so determined shall be liable for payment of the unpaid balance and shall pay the amount due within thirty (30) days after the date on which the director shall mail to the employer a notice of the amount. If the total payment exceeds the amount so determined for the calendar year, all or a part of the excess may, at the option of the employer, be refunded to the employer or retained as part payment against future payments. (C) If benefits paid to an individual are based on wages paid by one (1) or more employers that are liable for payments in lieu of contributions and on wages paid by one (1) or more employers who are liable for contributions or by two (2) or more employers that are liable for payments in lieu of contributions, the amount of benefits payable by each employer that is liable for payments in lieu of contributions shall be an amount which bears the same ratio to the total benefits paid to the individual as the total base-period wages paid to the individual by the employer bears to the total base-period wages paid to the individual by all of his or her base-period employers. (f) If any employer is delinquent in making any payments in lieu of contributions as required under this section, the director may terminate the employer's election to make payments in lieu of contributions as of the beginning of the next calendar year, and the termination shall be effective for that and the next calendar year. (g) (1) (A) Two (2) or more employers that have become liable for payments in lieu of contributions in accordance with subsection (c) of this section may file a joint application to the director for the establishment of a group account for the purpose of sharing the cost of benefits that are attributable to service in the employ of the employers. (B) Each application shall identify and authorize a group representative to act as the group's agent for the purposes of this subsection. (2) Upon his or her approval of the application, the director shall establish a group account for the employers effective as of the beginning of the calendar quarter in which he or she receives the application and shall notify the group's representative of the effective date of the account. The account shall remain in effect for not less than one (1) calendar year and thereafter until terminated at the discretion of the director or upon application by the group. (3) Upon establishment of the account, each member of the group shall be liable for payments in lieu of contributions with respect to each calendar quarter in the amount that bears the same ratio to the total benefits paid in that quarter that are attributable to service performed in the employ of all members of the group as the total wages paid for service in employment by the member in that quarter bears to the total wages paid during the quarter for service performed in the employ of all members of the group. (4) The director shall prescribe such rules as he or she deems necessary with respect to applications for establishment, maintenance, and termination of group accounts that are authorized by this subsection, for addition of new members to, and withdrawal of active members from, the accounts, and for the determination of the amounts that are payable under this subsection by members of the group and the time and manner of the payments. Amended by Act 2019, No. 315,§ 832, eff. 7/24/2019. Amended by Act 2019, No. 315,§ 831, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 297, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 296, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 295, eff. 7/1/2019. Amended by Act 2015, No. 690,§ 6, eff. 7/1/2015. Amended by Act 2013, No. 1128,§ 3, eff. 8/16/2013. Acts 1941, No. 391, § 7; 1963, No. 93, § 9; 1971, No. 35, § 15; 1977, No. 376, § 13; 1979, No. 492, § 10; 1979, No. 922, § 10; 1981, No. 43, § 15; 1985, No. 8, §§ 12, 13; 1985, No. 9, §§ 12, 13; A.S.A. 1947, § 81-1108; Acts 1987, No. 753, § 17; 1991, No. 100, § 44; 2007, No. 490, § 15.

(a) Benefits paid to individuals based on wages paid by any nonprofit organization or government employing unit shall be financed in accordance with this section.

(b) As used in this section and § 11-10-714 : (1) A "government employing unit" is one for which service in employment as defined in § 11-10-210(a)(2) is performed; (2) A "nonprofit organization" is an organization for which service in employment as defined in § 11-10-210(a)(3) is performed and which is exempt from income tax under section 501(a) of the Internal Revenue Code of 1954; and (3) "Wages" are not limited by any amount specified in § 11-10-215 .

(1) A "government employing unit" is one for which service in employment as defined in § 11-10-210(a)(2) is performed;

(2) A "nonprofit organization" is an organization for which service in employment as defined in § 11-10-210(a)(3) is performed and which is exempt from income tax under section 501(a) of the Internal Revenue Code of 1954; and

(3) "Wages" are not limited by any amount specified in § 11-10-215 .

(c) (1) Any nonprofit organization or government employing unit which, pursuant to § 11-10-210(a)(2) or (a)(3) , is subject to this chapter shall pay contributions under § 11-10-701 unless it elects, in accordance with this subsection, to pay to the Director of the Division of Workforce Services for the Unemployment Compensation Fund an amount equal to the amount of regular benefits and, to the extent that the fund is not reimbursed for the extended benefits in accordance with section 204 of the Federal-State Extended Unemployment Compensation Act of 1970, the extended benefits paid, based on wages paid by the employer to individuals for weeks of unemployment that begin during the effective period of the election. (2) Any nonprofit organization or government employing unit that is or becomes subject to this chapter may elect to become liable for payments in lieu of contributions for a period of not less than one (1) calendar year, provided that it files with the director a written notice of its election within the thirty-day period immediately following the date it becomes subject to this chapter. (3) Any nonprofit organization or any government employing unit that makes an election in accordance with subdivision (c)(2) of this section shall continue to be liable for payments in lieu of contributions until it files with the director a written notice terminating its election not later than thirty (30) days prior to the beginning of the calendar year for which the termination shall first be effective. (4) (A) Any nonprofit organization or any government employing unit that has been paying contributions under this chapter for a period subsequent to January 1, 1972, may change to a reimbursable basis by filing with the director not later than thirty (30) days prior to the beginning of any calendar year a written notice of election to become liable for payments in lieu of contributions. (B) The election shall not be terminable by the employer for that and the next calendar year. (5) (A) The director may, for good cause, extend the period within which a notice of election, or a notice of termination, must be filed. (B) He or she may permit an election to be retroactive for a period not to begin earlier than the first day of the current calendar year. (6) (A) The director, in accordance with such rules as he or she may prescribe, shall notify each employer filing an election notice of any determination that he or she may make under this section and of the effective date or the termination date of the election. (B) The determinations shall be subject to reconsideration, appeal, and review in accordance with § 11-10-308 . (7) Any nonprofit organization or any government employing unit that elects to make payments in lieu of contributions into the fund as provided in this subsection shall not be liable to make payments with respect to the benefits paid to any individual whose base-period wages include wages for previously uncovered services as defined in § 11-10-507(a)(5)(C) to the extent that the fund is reimbursed for benefits pursuant to section 121 of Pub. L. No. 94-566.

(1) Any nonprofit organization or government employing unit which, pursuant to § 11-10-210(a)(2) or (a)(3) , is subject to this chapter shall pay contributions under § 11-10-701 unless it elects, in accordance with this subsection, to pay to the Director of the Division of Workforce Services for the Unemployment Compensation Fund an amount equal to the amount of regular benefits and, to the extent that the fund is not reimbursed for the extended benefits in accordance with section 204 of the Federal-State Extended Unemployment Compensation Act of 1970, the extended benefits paid, based on wages paid by the employer to individuals for weeks of unemployment that begin during the effective period of the election.

(2) Any nonprofit organization or government employing unit that is or becomes subject to this chapter may elect to become liable for payments in lieu of contributions for a period of not less than one (1) calendar year, provided that it files with the director a written notice of its election within the thirty-day period immediately following the date it becomes subject to this chapter.

(3) Any nonprofit organization or any government employing unit that makes an election in accordance with subdivision (c)(2) of this section shall continue to be liable for payments in lieu of contributions until it files with the director a written notice terminating its election not later than thirty (30) days prior to the beginning of the calendar year for which the termination shall first be effective.

(4) (A) Any nonprofit organization or any government employing unit that has been paying contributions under this chapter for a period subsequent to January 1, 1972, may change to a reimbursable basis by filing with the director not later than thirty (30) days prior to the beginning of any calendar year a written notice of election to become liable for payments in lieu of contributions. (B) The election shall not be terminable by the employer for that and the next calendar year.

(A) Any nonprofit organization or any government employing unit that has been paying contributions under this chapter for a period subsequent to January 1, 1972, may change to a reimbursable basis by filing with the director not later than thirty (30) days prior to the beginning of any calendar year a written notice of election to become liable for payments in lieu of contributions.

(B) The election shall not be terminable by the employer for that and the next calendar year.

(5) (A) The director may, for good cause, extend the period within which a notice of election, or a notice of termination, must be filed. (B) He or she may permit an election to be retroactive for a period not to begin earlier than the first day of the current calendar year.

(A) The director may, for good cause, extend the period within which a notice of election, or a notice of termination, must be filed.

(B) He or she may permit an election to be retroactive for a period not to begin earlier than the first day of the current calendar year.

(6) (A) The director, in accordance with such rules as he or she may prescribe, shall notify each employer filing an election notice of any determination that he or she may make under this section and of the effective date or the termination date of the election. (B) The determinations shall be subject to reconsideration, appeal, and review in accordance with § 11-10-308 .

(A) The director, in accordance with such rules as he or she may prescribe, shall notify each employer filing an election notice of any determination that he or she may make under this section and of the effective date or the termination date of the election.

(B) The determinations shall be subject to reconsideration, appeal, and review in accordance with § 11-10-308 .

(7) Any nonprofit organization or any government employing unit that elects to make payments in lieu of contributions into the fund as provided in this subsection shall not be liable to make payments with respect to the benefits paid to any individual whose base-period wages include wages for previously uncovered services as defined in § 11-10-507(a)(5)(C) to the extent that the fund is reimbursed for benefits pursuant to section 121 of Pub. L. No. 94-566.

(d) (1) At the end of each calendar quarter, the director shall, except as otherwise may be provided in subsection (e) of this section, bill each employer that has elected to make payments in lieu of contributions for an amount equal to the full amount of the regular benefits and, to the extent that the fund is not reimbursed for the extended benefits in accordance with section 204 of the Federal-State Extended Unemployment Compensation Act of 1970 the extended benefits paid to individuals during the calendar quarter that are based on wages paid by the employer. (2) (A) The amount due specified in any bill from the director shall be conclusive and binding on the employer unless, not later than thirty (30) days after the bill was mailed to the employer's last known address or was otherwise delivered, the employer files an application for redetermination by the director. (B) The director shall promptly review and reconsider the amount due specified in the bill and shall issue a redetermination in any case in which the application for redetermination has been filed. (C) Any redetermination shall be conclusive and binding unless, not later than thirty (30) days after the redetermination was mailed to the employer's last known address or was otherwise delivered, the employer appeals the redetermination of the director by filing a petition with the clerk of the circuit court in the county of the employer's residence, if the residence is in Arkansas, or the clerk of the Pulaski County Circuit Court, Arkansas. (3) Payment of any bill rendered under subdivision (d)(1) of this section shall be made not later than thirty (30) days after the bill was mailed to the last known address of the employer or was otherwise delivered to the employer unless there has been an application for review and redetermination in accordance with subdivision (d)(2) of this section. (4) Payments made by any employer under this section shall not be deducted or deductible, in whole or in part, from the remuneration of individuals in the employ of the employer. (5) (A) Past due payments of amounts in lieu of contributions shall be subject to the same interest and penalties that, pursuant to §§ 11-10-716 - 11-10-722 , apply to past due contributions. (B) Also, unpaid amounts in lieu of contributions are subject to the same assessment and civil action and other collection provisions of this chapter as apply to unpaid contributions. (C) Furthermore, the provisions of this chapter which provide for the adjustment or refund of contributions shall apply to the adjustment or refund of payments in lieu of contributions. (D) Any goods, chattels, moneys, or credits belonging to a private nonprofit employer or political subdivision of this state or any instrumentality of one (1) or more states or political subdivisions and that are in the hands or possession of the State of Arkansas shall be subject to levy or garnishment as provided by law for the satisfaction of any past due payments in lieu of contributions of the employer. (6) Relief from billing shall not be granted if: (A) An overpayment of benefits is the result of a failure by an employer or the employer's agent to respond timely or adequately to a request for information from the Division of Workforce Services; and (B) The employer or the employer's agent has established a pattern of failing to respond to such requests.

(1) At the end of each calendar quarter, the director shall, except as otherwise may be provided in subsection (e) of this section, bill each employer that has elected to make payments in lieu of contributions for an amount equal to the full amount of the regular benefits and, to the extent that the fund is not reimbursed for the extended benefits in accordance with section 204 of the Federal-State Extended Unemployment Compensation Act of 1970 the extended benefits paid to individuals during the calendar quarter that are based on wages paid by the employer.

(2) (A) The amount due specified in any bill from the director shall be conclusive and binding on the employer unless, not later than thirty (30) days after the bill was mailed to the employer's last known address or was otherwise delivered, the employer files an application for redetermination by the director. (B) The director shall promptly review and reconsider the amount due specified in the bill and shall issue a redetermination in any case in which the application for redetermination has been filed. (C) Any redetermination shall be conclusive and binding unless, not later than thirty (30) days after the redetermination was mailed to the employer's last known address or was otherwise delivered, the employer appeals the redetermination of the director by filing a petition with the clerk of the circuit court in the county of the employer's residence, if the residence is in Arkansas, or the clerk of the Pulaski County Circuit Court, Arkansas.

(A) The amount due specified in any bill from the director shall be conclusive and binding on the employer unless, not later than thirty (30) days after the bill was mailed to the employer's last known address or was otherwise delivered, the employer files an application for redetermination by the director.

(B) The director shall promptly review and reconsider the amount due specified in the bill and shall issue a redetermination in any case in which the application for redetermination has been filed.

(C) Any redetermination shall be conclusive and binding unless, not later than thirty (30) days after the redetermination was mailed to the employer's last known address or was otherwise delivered, the employer appeals the redetermination of the director by filing a petition with the clerk of the circuit court in the county of the employer's residence, if the residence is in Arkansas, or the clerk of the Pulaski County Circuit Court, Arkansas.

(3) Payment of any bill rendered under subdivision (d)(1) of this section shall be made not later than thirty (30) days after the bill was mailed to the last known address of the employer or was otherwise delivered to the employer unless there has been an application for review and redetermination in accordance with subdivision (d)(2) of this section.

(4) Payments made by any employer under this section shall not be deducted or deductible, in whole or in part, from the remuneration of individuals in the employ of the employer.

(5) (A) Past due payments of amounts in lieu of contributions shall be subject to the same interest and penalties that, pursuant to §§ 11-10-716 - 11-10-722 , apply to past due contributions. (B) Also, unpaid amounts in lieu of contributions are subject to the same assessment and civil action and other collection provisions of this chapter as apply to unpaid contributions. (C) Furthermore, the provisions of this chapter which provide for the adjustment or refund of contributions shall apply to the adjustment or refund of payments in lieu of contributions. (D) Any goods, chattels, moneys, or credits belonging to a private nonprofit employer or political subdivision of this state or any instrumentality of one (1) or more states or political subdivisions and that are in the hands or possession of the State of Arkansas shall be subject to levy or garnishment as provided by law for the satisfaction of any past due payments in lieu of contributions of the employer.

(A) Past due payments of amounts in lieu of contributions shall be subject to the same interest and penalties that, pursuant to §§ 11-10-716 - 11-10-722 , apply to past due contributions.

(B) Also, unpaid amounts in lieu of contributions are subject to the same assessment and civil action and other collection provisions of this chapter as apply to unpaid contributions.

(C) Furthermore, the provisions of this chapter which provide for the adjustment or refund of contributions shall apply to the adjustment or refund of payments in lieu of contributions.

(D) Any goods, chattels, moneys, or credits belonging to a private nonprofit employer or political subdivision of this state or any instrumentality of one (1) or more states or political subdivisions and that are in the hands or possession of the State of Arkansas shall be subject to levy or garnishment as provided by law for the satisfaction of any past due payments in lieu of contributions of the employer.

(6) Relief from billing shall not be granted if: (A) An overpayment of benefits is the result of a failure by an employer or the employer's agent to respond timely or adequately to a request for information from the Division of Workforce Services; and (B) The employer or the employer's agent has established a pattern of failing to respond to such requests.

(A) An overpayment of benefits is the result of a failure by an employer or the employer's agent to respond timely or adequately to a request for information from the Division of Workforce Services; and

(B) The employer or the employer's agent has established a pattern of failing to respond to such requests.

(e) Payments in lieu of contributions shall be made in accordance with the following provisions: (1) (A) Each state government employing unit for which services as defined in § 11-10-210(a)(2)(A) are performed and that is liable for payments in lieu of contributions shall, at the end of each calendar quarter, pay to the director an amount equal to the full amount of regular benefits, and to the extent that the fund is not reimbursed for the extended benefits in accordance with section 204 of the Federal-State Extended Unemployment Compensation Act of 1970, the extended benefits paid to individuals based on wages paid by the state government employing unit regardless of the source of funds from which the wages are paid. (B) The benefits shall be financed by appropriation of funds by the General Assembly. (C) The division shall bill and the Chief Fiscal Officer of the State shall promptly reimburse the division for such benefit payments in accordance with subsection (d) of this section; and (2) (A) (i) Each private nonprofit employer and each government employing unit for which services as defined in § 11-10-210(a)(2)(B) are performed and that has elected to make payment in lieu of contributions shall, for calendar quarters beginning on and after January 1, 1979, pay such amount as the employer may estimate to be the amount of regular benefits and one-half (½) of the extended benefits, except that government employing units shall include all of the extended benefits expected to be paid to individuals based on wages paid by the employer during the period. (ii) (a) The payments shall be made on or before the tenth day of the first month of each calendar quarter. (b) The percentage used to determine the amount of quarterly payment due under this subdivision (e)(2) shall be determined by the director and shall be based on the average quarterly benefit cost of each employer during the fiscal year ending on June 30 of the immediately preceding calendar year. (c) If any employer subject to this subdivision (e)(2) did not have wages in an immediately preceding fiscal year, the director shall determine the average quarterly wages to be used in determining the amount of quarterly payment to be made in the current year by the employer. The determination shall be based on that portion of the fiscal year during which wages were paid. (B) On December 31 of each calendar year or as soon thereafter as possible, the director shall determine whether the total amount of payments made for the year by the employer is less than or in excess of the total amount of benefit payments chargeable to the employer under this section. Each employer whose total payments for the year were less than the amount so determined shall be liable for payment of the unpaid balance and shall pay the amount due within thirty (30) days after the date on which the director shall mail to the employer a notice of the amount. If the total payment exceeds the amount so determined for the calendar year, all or a part of the excess may, at the option of the employer, be refunded to the employer or retained as part payment against future payments. (C) If benefits paid to an individual are based on wages paid by one (1) or more employers that are liable for payments in lieu of contributions and on wages paid by one (1) or more employers who are liable for contributions or by two (2) or more employers that are liable for payments in lieu of contributions, the amount of benefits payable by each employer that is liable for payments in lieu of contributions shall be an amount which bears the same ratio to the total benefits paid to the individual as the total base-period wages paid to the individual by the employer bears to the total base-period wages paid to the individual by all of his or her base-period employers.

(1) (A) Each state government employing unit for which services as defined in § 11-10-210(a)(2)(A) are performed and that is liable for payments in lieu of contributions shall, at the end of each calendar quarter, pay to the director an amount equal to the full amount of regular benefits, and to the extent that the fund is not reimbursed for the extended benefits in accordance with section 204 of the Federal-State Extended Unemployment Compensation Act of 1970, the extended benefits paid to individuals based on wages paid by the state government employing unit regardless of the source of funds from which the wages are paid. (B) The benefits shall be financed by appropriation of funds by the General Assembly. (C) The division shall bill and the Chief Fiscal Officer of the State shall promptly reimburse the division for such benefit payments in accordance with subsection (d) of this section; and

(A) Each state government employing unit for which services as defined in § 11-10-210(a)(2)(A) are performed and that is liable for payments in lieu of contributions shall, at the end of each calendar quarter, pay to the director an amount equal to the full amount of regular benefits, and to the extent that the fund is not reimbursed for the extended benefits in accordance with section 204 of the Federal-State Extended Unemployment Compensation Act of 1970, the extended benefits paid to individuals based on wages paid by the state government employing unit regardless of the source of funds from which the wages are paid.

(B) The benefits shall be financed by appropriation of funds by the General Assembly.

(C) The division shall bill and the Chief Fiscal Officer of the State shall promptly reimburse the division for such benefit payments in accordance with subsection (d) of this section; and

(2) (A) (i) Each private nonprofit employer and each government employing unit for which services as defined in § 11-10-210(a)(2)(B) are performed and that has elected to make payment in lieu of contributions shall, for calendar quarters beginning on and after January 1, 1979, pay such amount as the employer may estimate to be the amount of regular benefits and one-half (½) of the extended benefits, except that government employing units shall include all of the extended benefits expected to be paid to individuals based on wages paid by the employer during the period. (ii) (a) The payments shall be made on or before the tenth day of the first month of each calendar quarter. (b) The percentage used to determine the amount of quarterly payment due under this subdivision (e)(2) shall be determined by the director and shall be based on the average quarterly benefit cost of each employer during the fiscal year ending on June 30 of the immediately preceding calendar year. (c) If any employer subject to this subdivision (e)(2) did not have wages in an immediately preceding fiscal year, the director shall determine the average quarterly wages to be used in determining the amount of quarterly payment to be made in the current year by the employer. The determination shall be based on that portion of the fiscal year during which wages were paid. (B) On December 31 of each calendar year or as soon thereafter as possible, the director shall determine whether the total amount of payments made for the year by the employer is less than or in excess of the total amount of benefit payments chargeable to the employer under this section. Each employer whose total payments for the year were less than the amount so determined shall be liable for payment of the unpaid balance and shall pay the amount due within thirty (30) days after the date on which the director shall mail to the employer a notice of the amount. If the total payment exceeds the amount so determined for the calendar year, all or a part of the excess may, at the option of the employer, be refunded to the employer or retained as part payment against future payments. (C) If benefits paid to an individual are based on wages paid by one (1) or more employers that are liable for payments in lieu of contributions and on wages paid by one (1) or more employers who are liable for contributions or by two (2) or more employers that are liable for payments in lieu of contributions, the amount of benefits payable by each employer that is liable for payments in lieu of contributions shall be an amount which bears the same ratio to the total benefits paid to the individual as the total base-period wages paid to the individual by the employer bears to the total base-period wages paid to the individual by all of his or her base-period employers.

(A) (i) Each private nonprofit employer and each government employing unit for which services as defined in § 11-10-210(a)(2)(B) are performed and that has elected to make payment in lieu of contributions shall, for calendar quarters beginning on and after January 1, 1979, pay such amount as the employer may estimate to be the amount of regular benefits and one-half (½) of the extended benefits, except that government employing units shall include all of the extended benefits expected to be paid to individuals based on wages paid by the employer during the period. (ii) (a) The payments shall be made on or before the tenth day of the first month of each calendar quarter. (b) The percentage used to determine the amount of quarterly payment due under this subdivision (e)(2) shall be determined by the director and shall be based on the average quarterly benefit cost of each employer during the fiscal year ending on June 30 of the immediately preceding calendar year. (c) If any employer subject to this subdivision (e)(2) did not have wages in an immediately preceding fiscal year, the director shall determine the average quarterly wages to be used in determining the amount of quarterly payment to be made in the current year by the employer. The determination shall be based on that portion of the fiscal year during which wages were paid.

(i) Each private nonprofit employer and each government employing unit for which services as defined in § 11-10-210(a)(2)(B) are performed and that has elected to make payment in lieu of contributions shall, for calendar quarters beginning on and after January 1, 1979, pay such amount as the employer may estimate to be the amount of regular benefits and one-half (½) of the extended benefits, except that government employing units shall include all of the extended benefits expected to be paid to individuals based on wages paid by the employer during the period.

(ii) (a) The payments shall be made on or before the tenth day of the first month of each calendar quarter. (b) The percentage used to determine the amount of quarterly payment due under this subdivision (e)(2) shall be determined by the director and shall be based on the average quarterly benefit cost of each employer during the fiscal year ending on June 30 of the immediately preceding calendar year. (c) If any employer subject to this subdivision (e)(2) did not have wages in an immediately preceding fiscal year, the director shall determine the average quarterly wages to be used in determining the amount of quarterly payment to be made in the current year by the employer. The determination shall be based on that portion of the fiscal year during which wages were paid.

(a) The payments shall be made on or before the tenth day of the first month of each calendar quarter.

(b) The percentage used to determine the amount of quarterly payment due under this subdivision (e)(2) shall be determined by the director and shall be based on the average quarterly benefit cost of each employer during the fiscal year ending on June 30 of the immediately preceding calendar year.

(c) If any employer subject to this subdivision (e)(2) did not have wages in an immediately preceding fiscal year, the director shall determine the average quarterly wages to be used in determining the amount of quarterly payment to be made in the current year by the employer. The determination shall be based on that portion of the fiscal year during which wages were paid.

(B) On December 31 of each calendar year or as soon thereafter as possible, the director shall determine whether the total amount of payments made for the year by the employer is less than or in excess of the total amount of benefit payments chargeable to the employer under this section. Each employer whose total payments for the year were less than the amount so determined shall be liable for payment of the unpaid balance and shall pay the amount due within thirty (30) days after the date on which the director shall mail to the employer a notice of the amount. If the total payment exceeds the amount so determined for the calendar year, all or a part of the excess may, at the option of the employer, be refunded to the employer or retained as part payment against future payments.

(C) If benefits paid to an individual are based on wages paid by one (1) or more employers that are liable for payments in lieu of contributions and on wages paid by one (1) or more employers who are liable for contributions or by two (2) or more employers that are liable for payments in lieu of contributions, the amount of benefits payable by each employer that is liable for payments in lieu of contributions shall be an amount which bears the same ratio to the total benefits paid to the individual as the total base-period wages paid to the individual by the employer bears to the total base-period wages paid to the individual by all of his or her base-period employers.

(f) If any employer is delinquent in making any payments in lieu of contributions as required under this section, the director may terminate the employer's election to make payments in lieu of contributions as of the beginning of the next calendar year, and the termination shall be effective for that and the next calendar year.

(g) (1) (A) Two (2) or more employers that have become liable for payments in lieu of contributions in accordance with subsection (c) of this section may file a joint application to the director for the establishment of a group account for the purpose of sharing the cost of benefits that are attributable to service in the employ of the employers. (B) Each application shall identify and authorize a group representative to act as the group's agent for the purposes of this subsection. (2) Upon his or her approval of the application, the director shall establish a group account for the employers effective as of the beginning of the calendar quarter in which he or she receives the application and shall notify the group's representative of the effective date of the account. The account shall remain in effect for not less than one (1) calendar year and thereafter until terminated at the discretion of the director or upon application by the group. (3) Upon establishment of the account, each member of the group shall be liable for payments in lieu of contributions with respect to each calendar quarter in the amount that bears the same ratio to the total benefits paid in that quarter that are attributable to service performed in the employ of all members of the group as the total wages paid for service in employment by the member in that quarter bears to the total wages paid during the quarter for service performed in the employ of all members of the group. (4) The director shall prescribe such rules as he or she deems necessary with respect to applications for establishment, maintenance, and termination of group accounts that are authorized by this subsection, for addition of new members to, and withdrawal of active members from, the accounts, and for the determination of the amounts that are payable under this subsection by members of the group and the time and manner of the payments.

(1) (A) Two (2) or more employers that have become liable for payments in lieu of contributions in accordance with subsection (c) of this section may file a joint application to the director for the establishment of a group account for the purpose of sharing the cost of benefits that are attributable to service in the employ of the employers. (B) Each application shall identify and authorize a group representative to act as the group's agent for the purposes of this subsection.

(A) Two (2) or more employers that have become liable for payments in lieu of contributions in accordance with subsection (c) of this section may file a joint application to the director for the establishment of a group account for the purpose of sharing the cost of benefits that are attributable to service in the employ of the employers.

(B) Each application shall identify and authorize a group representative to act as the group's agent for the purposes of this subsection.

(2) Upon his or her approval of the application, the director shall establish a group account for the employers effective as of the beginning of the calendar quarter in which he or she receives the application and shall notify the group's representative of the effective date of the account. The account shall remain in effect for not less than one (1) calendar year and thereafter until terminated at the discretion of the director or upon application by the group.

(3) Upon establishment of the account, each member of the group shall be liable for payments in lieu of contributions with respect to each calendar quarter in the amount that bears the same ratio to the total benefits paid in that quarter that are attributable to service performed in the employ of all members of the group as the total wages paid for service in employment by the member in that quarter bears to the total wages paid during the quarter for service performed in the employ of all members of the group.

(4) The director shall prescribe such rules as he or she deems necessary with respect to applications for establishment, maintenance, and termination of group accounts that are authorized by this subsection, for addition of new members to, and withdrawal of active members from, the accounts, and for the determination of the amounts that are payable under this subsection by members of the group and the time and manner of the payments.

Amended by Act 2019, No. 315,§ 832, eff. 7/24/2019.

Amended by Act 2019, No. 315,§ 831, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 297, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 296, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 295, eff. 7/1/2019.

Amended by Act 2015, No. 690,§ 6, eff. 7/1/2015.

Amended by Act 2013, No. 1128,§ 3, eff. 8/16/2013.

Acts 1941, No. 391, § 7; 1963, No. 93, § 9; 1971, No. 35, § 15; 1977, No. 376, § 13; 1979, No. 492, § 10; 1979, No. 922, § 10; 1981, No. 43, § 15; 1985, No. 8, §§ 12, 13; 1985, No. 9, §§ 12, 13; A.S.A. 1947, § 81-1108; Acts 1987, No. 753, § 17; 1991, No. 100, § 44; 2007, No. 490, § 15.
Ark. Code Ann. § 11-2-120 — AR Code / Title 11 / Chapter 2 / Subchapter 1 / Section 11-2-120
Annual report
Status: in_force

(a) The Director of the Division of Labor shall annually, on or before January 1, file with the Secretary of the Department of Labor and Licensing a report covering the activities of the Division of Labor, accompanied by recommendations with reference to such changes in the law, applying to and affecting industrial and labor conditions, as the director may deem advisable. (b) The report of the director shall be printed and distributed in such manner as the secretary shall authorize. Amended by Act 2019, No. 910,§ 5297, eff. 7/1/2019. Acts 1937, No. 161, § 22; Pope's Dig., § 8518; A.S.A. 1947, § 81-121.

(a) The Director of the Division of Labor shall annually, on or before January 1, file with the Secretary of the Department of Labor and Licensing a report covering the activities of the Division of Labor, accompanied by recommendations with reference to such changes in the law, applying to and affecting industrial and labor conditions, as the director may deem advisable.

(b) The report of the director shall be printed and distributed in such manner as the secretary shall authorize.

Amended by Act 2019, No. 910,§ 5297, eff. 7/1/2019.

Acts 1937, No. 161, § 22; Pope's Dig., § 8518; A.S.A. 1947, § 81-121.
Ark. Code Ann. § 11-10-534 — AR Code / Title 11 / Chapter 10 / Subchapter 5 / Section 11-10-534
Extended benefits - Definitions
Status: in_force

As used in this section and §§ 11-10-535 - 11-10-543 , unless the context clearly requires otherwise: (1) "Additional benefits" means benefits payable to exhaustees by reason of conditions of high unemployment or by reason of other special factors under the provisions of any state law; (2) "Eligibility period" of an individual means the period consisting of the weeks in his or her benefit year which begin in an extended benefit period and, if his or her benefit year ends within that extended benefit period, any weeks thereafter which begin in that period; (3) "Exhaustee" means an individual who, with respect to any week of unemployment in his or her eligibility period: (A) (i) Has received, prior to that week, all of the regular benefits that were available to him or her under this chapter or any other state law, including dependents' allowances and benefits payable to federal civilian employees and ex-service personnel under 5 U.S.C. § 8501 et seq. in his or her current benefit year that includes that week. (ii) For the purposes of this subdivision (3)(A), an individual shall be deemed to have received all of the regular benefits that were available to him or her although: (a) As a result of a pending appeal with respect to wages that were not considered in the original monetary determination in his or her benefit year, he or she may subsequently be determined to be entitled to added regular benefits; or (b) He or she may be entitled to regular benefits with respect to future weeks of unemployment, but benefits are not payable with respect to such week of unemployment by reason of the provisions of § 11-10-506 or the parallel provisions of any other state law; (B) His or her benefit year having expired prior to such week, he or she has no wages or insufficient wages on the basis of which he or she could establish a new benefit year that would include that week or, having established a benefit year, no regular compensation is payable to him or her during that year because his or her wage credits were cancelled or his or her right to regular compensation was totally reduced as a result of the application of disqualification; (C) (i) Has no right to unemployment benefits or allowances, as the case may be, under the Railroad Unemployment Insurance Act, the Trade Expansion Act of 1962, the Automotive Products Trade Act of 1965, and such other federal laws as are specified in regulations issued by the United States Secretary of Labor; and (ii) Has not received and is not seeking unemployment benefits under the unemployment compensation law of the Virgin Islands or of Canada. If he or she is seeking benefits and the appropriate agency finally determines that he or she is not entitled to benefits under law, he or she is considered an exhaustee. However, this provision shall not be applicable to individuals seeking benefits under the unemployment compensation laws of the Virgin Islands on and after the date the Virgin Islands meets the definition of a state as set forth in § 11-10-213 ; (4) "Extended benefit period" means a period that: (A) Begins with the third week after the first week for which there is a state "on" indicator; and (B) Ends with: (i) The third week after the first week for which there is a state "off" indicator; or (ii) The thirteenth consecutive week of such period; (C) Provided that no extended benefit period may begin before the fourteenth week following the end of a prior extended benefit period which was in effect with respect to this state; (5) "Extended benefits" means benefits, including benefits payable to federal civilian employees and to ex-service personnel pursuant to 5 U.S.C. § 8501 et seq. payable to an individual under the provisions of this section for weeks of unemployment in his or her eligibility period; (6) There is a state "off" indicator for a week if, for the period consisting of that week and the immediately preceding twelve (12) weeks, either subdivision (7)(A) or subdivision (7)(B) of this section was not satisfied; (7) There is a state "on" indicator for a week if the rate of insured unemployment under this chapter for the period consisting of such week and the immediately preceding twelve (12) weeks: (A) Equalled or exceeded one hundred twenty percent (120%) of the average of such rates for the corresponding thirteen-week period ending in each of the preceding two (2) calendar years; and (B) Equalled or exceeded four percent (4%), provided that for periods beginning on and after September 25, 1982, such rate equalled or exceeded five percent (5%); except that effective July 1, 1991, the rate of insured unemployment equalled or exceeded six percent (6%) even though the provisions of subdivision (7)(A) of this section were not met; (8) "Rate of insured unemployment", for purposes of subdivision (7) of this section, means the percentage derived by dividing: (A) The average weekly number of individuals filing claims for regular benefits in this state for weeks of unemployment with respect to the most recent thirteen (13) consecutive week period, as determined by the Director of the Division of Workforce Services on the basis of his or her reports to the United States Secretary of Labor; by (B) The average monthly employment covered under this chapter for the first four (4) of the most recent six (6) completed calendar quarters ending before the end of such thirteen-week period; and (9) "State law" means the unemployment insurance law of any state, approved by the United States Secretary of Labor under section 3304 of the Internal Revenue Code of 1954. Amended by Act 2019, No. 910,§ 265, eff. 7/1/2019. Acts 1971, No. 35, § 21; 1973, No. 350, §§ 5-7; 1975, No. 609, §§ 13-15; 1975 (Extended Sess., 1976), No. 1083, § 11; 1977, No. 376, §§ 17, 18; 1979, No. 492, § 15; 1979, No. 922, § 15; 1981 (Ex. Sess.), No. 37, §§ 3-5; 1983, No. 482, § 35; A.S.A. 1947, § 81-1124; reen. Acts 1987, No. 672, § 10; Acts 1991, No. 48, § 6.

As used in this section and §§ 11-10-535 - 11-10-543 , unless the context clearly requires otherwise:

(1) "Additional benefits" means benefits payable to exhaustees by reason of conditions of high unemployment or by reason of other special factors under the provisions of any state law;

(2) "Eligibility period" of an individual means the period consisting of the weeks in his or her benefit year which begin in an extended benefit period and, if his or her benefit year ends within that extended benefit period, any weeks thereafter which begin in that period;

(3) "Exhaustee" means an individual who, with respect to any week of unemployment in his or her eligibility period: (A) (i) Has received, prior to that week, all of the regular benefits that were available to him or her under this chapter or any other state law, including dependents' allowances and benefits payable to federal civilian employees and ex-service personnel under 5 U.S.C. § 8501 et seq. in his or her current benefit year that includes that week. (ii) For the purposes of this subdivision (3)(A), an individual shall be deemed to have received all of the regular benefits that were available to him or her although: (a) As a result of a pending appeal with respect to wages that were not considered in the original monetary determination in his or her benefit year, he or she may subsequently be determined to be entitled to added regular benefits; or (b) He or she may be entitled to regular benefits with respect to future weeks of unemployment, but benefits are not payable with respect to such week of unemployment by reason of the provisions of § 11-10-506 or the parallel provisions of any other state law; (B) His or her benefit year having expired prior to such week, he or she has no wages or insufficient wages on the basis of which he or she could establish a new benefit year that would include that week or, having established a benefit year, no regular compensation is payable to him or her during that year because his or her wage credits were cancelled or his or her right to regular compensation was totally reduced as a result of the application of disqualification; (C) (i) Has no right to unemployment benefits or allowances, as the case may be, under the Railroad Unemployment Insurance Act, the Trade Expansion Act of 1962, the Automotive Products Trade Act of 1965, and such other federal laws as are specified in regulations issued by the United States Secretary of Labor; and (ii) Has not received and is not seeking unemployment benefits under the unemployment compensation law of the Virgin Islands or of Canada. If he or she is seeking benefits and the appropriate agency finally determines that he or she is not entitled to benefits under law, he or she is considered an exhaustee. However, this provision shall not be applicable to individuals seeking benefits under the unemployment compensation laws of the Virgin Islands on and after the date the Virgin Islands meets the definition of a state as set forth in § 11-10-213 ;

(A) (i) Has received, prior to that week, all of the regular benefits that were available to him or her under this chapter or any other state law, including dependents' allowances and benefits payable to federal civilian employees and ex-service personnel under 5 U.S.C. § 8501 et seq. in his or her current benefit year that includes that week. (ii) For the purposes of this subdivision (3)(A), an individual shall be deemed to have received all of the regular benefits that were available to him or her although: (a) As a result of a pending appeal with respect to wages that were not considered in the original monetary determination in his or her benefit year, he or she may subsequently be determined to be entitled to added regular benefits; or (b) He or she may be entitled to regular benefits with respect to future weeks of unemployment, but benefits are not payable with respect to such week of unemployment by reason of the provisions of § 11-10-506 or the parallel provisions of any other state law;

(i) Has received, prior to that week, all of the regular benefits that were available to him or her under this chapter or any other state law, including dependents' allowances and benefits payable to federal civilian employees and ex-service personnel under 5 U.S.C. § 8501 et seq. in his or her current benefit year that includes that week.

(ii) For the purposes of this subdivision (3)(A), an individual shall be deemed to have received all of the regular benefits that were available to him or her although: (a) As a result of a pending appeal with respect to wages that were not considered in the original monetary determination in his or her benefit year, he or she may subsequently be determined to be entitled to added regular benefits; or (b) He or she may be entitled to regular benefits with respect to future weeks of unemployment, but benefits are not payable with respect to such week of unemployment by reason of the provisions of § 11-10-506 or the parallel provisions of any other state law;

(a) As a result of a pending appeal with respect to wages that were not considered in the original monetary determination in his or her benefit year, he or she may subsequently be determined to be entitled to added regular benefits; or

(b) He or she may be entitled to regular benefits with respect to future weeks of unemployment, but benefits are not payable with respect to such week of unemployment by reason of the provisions of § 11-10-506 or the parallel provisions of any other state law;

(B) His or her benefit year having expired prior to such week, he or she has no wages or insufficient wages on the basis of which he or she could establish a new benefit year that would include that week or, having established a benefit year, no regular compensation is payable to him or her during that year because his or her wage credits were cancelled or his or her right to regular compensation was totally reduced as a result of the application of disqualification;

(C) (i) Has no right to unemployment benefits or allowances, as the case may be, under the Railroad Unemployment Insurance Act, the Trade Expansion Act of 1962, the Automotive Products Trade Act of 1965, and such other federal laws as are specified in regulations issued by the United States Secretary of Labor; and (ii) Has not received and is not seeking unemployment benefits under the unemployment compensation law of the Virgin Islands or of Canada. If he or she is seeking benefits and the appropriate agency finally determines that he or she is not entitled to benefits under law, he or she is considered an exhaustee. However, this provision shall not be applicable to individuals seeking benefits under the unemployment compensation laws of the Virgin Islands on and after the date the Virgin Islands meets the definition of a state as set forth in § 11-10-213 ;

(i) Has no right to unemployment benefits or allowances, as the case may be, under the Railroad Unemployment Insurance Act, the Trade Expansion Act of 1962, the Automotive Products Trade Act of 1965, and such other federal laws as are specified in regulations issued by the United States Secretary of Labor; and

(ii) Has not received and is not seeking unemployment benefits under the unemployment compensation law of the Virgin Islands or of Canada. If he or she is seeking benefits and the appropriate agency finally determines that he or she is not entitled to benefits under law, he or she is considered an exhaustee. However, this provision shall not be applicable to individuals seeking benefits under the unemployment compensation laws of the Virgin Islands on and after the date the Virgin Islands meets the definition of a state as set forth in § 11-10-213 ;

(4) "Extended benefit period" means a period that: (A) Begins with the third week after the first week for which there is a state "on" indicator; and (B) Ends with: (i) The third week after the first week for which there is a state "off" indicator; or (ii) The thirteenth consecutive week of such period; (C) Provided that no extended benefit period may begin before the fourteenth week following the end of a prior extended benefit period which was in effect with respect to this state;

(A) Begins with the third week after the first week for which there is a state "on" indicator; and

(B) Ends with: (i) The third week after the first week for which there is a state "off" indicator; or (ii) The thirteenth consecutive week of such period;

(i) The third week after the first week for which there is a state "off" indicator; or

(ii) The thirteenth consecutive week of such period;

(C) Provided that no extended benefit period may begin before the fourteenth week following the end of a prior extended benefit period which was in effect with respect to this state;

(5) "Extended benefits" means benefits, including benefits payable to federal civilian employees and to ex-service personnel pursuant to 5 U.S.C. § 8501 et seq. payable to an individual under the provisions of this section for weeks of unemployment in his or her eligibility period;

(6) There is a state "off" indicator for a week if, for the period consisting of that week and the immediately preceding twelve (12) weeks, either subdivision (7)(A) or subdivision (7)(B) of this section was not satisfied;

(7) There is a state "on" indicator for a week if the rate of insured unemployment under this chapter for the period consisting of such week and the immediately preceding twelve (12) weeks: (A) Equalled or exceeded one hundred twenty percent (120%) of the average of such rates for the corresponding thirteen-week period ending in each of the preceding two (2) calendar years; and (B) Equalled or exceeded four percent (4%), provided that for periods beginning on and after September 25, 1982, such rate equalled or exceeded five percent (5%); except that effective July 1, 1991, the rate of insured unemployment equalled or exceeded six percent (6%) even though the provisions of subdivision (7)(A) of this section were not met;

(A) Equalled or exceeded one hundred twenty percent (120%) of the average of such rates for the corresponding thirteen-week period ending in each of the preceding two (2) calendar years; and

(B) Equalled or exceeded four percent (4%), provided that for periods beginning on and after September 25, 1982, such rate equalled or exceeded five percent (5%); except that effective July 1, 1991, the rate of insured unemployment equalled or exceeded six percent (6%) even though the provisions of subdivision (7)(A) of this section were not met;

(8) "Rate of insured unemployment", for purposes of subdivision (7) of this section, means the percentage derived by dividing: (A) The average weekly number of individuals filing claims for regular benefits in this state for weeks of unemployment with respect to the most recent thirteen (13) consecutive week period, as determined by the Director of the Division of Workforce Services on the basis of his or her reports to the United States Secretary of Labor; by (B) The average monthly employment covered under this chapter for the first four (4) of the most recent six (6) completed calendar quarters ending before the end of such thirteen-week period; and

(A) The average weekly number of individuals filing claims for regular benefits in this state for weeks of unemployment with respect to the most recent thirteen (13) consecutive week period, as determined by the Director of the Division of Workforce Services on the basis of his or her reports to the United States Secretary of Labor; by

(B) The average monthly employment covered under this chapter for the first four (4) of the most recent six (6) completed calendar quarters ending before the end of such thirteen-week period; and

(9) "State law" means the unemployment insurance law of any state, approved by the United States Secretary of Labor under section 3304 of the Internal Revenue Code of 1954.

Amended by Act 2019, No. 910,§ 265, eff. 7/1/2019.

Acts 1971, No. 35, § 21; 1973, No. 350, §§ 5-7; 1975, No. 609, §§ 13-15; 1975 (Extended Sess., 1976), No. 1083, § 11; 1977, No. 376, §§ 17, 18; 1979, No. 492, § 15; 1979, No. 922, § 15; 1981 (Ex. Sess.), No. 37, §§ 3-5; 1983, No. 482, § 35; A.S.A. 1947, § 81-1124; reen. Acts 1987, No. 672, § 10; Acts 1991, No. 48, § 6.
Ark. Code Ann. § 11-10-703 — AR Code / Title 11 / Chapter 10 / Subchapter 7 / Section 11-10-703
Future rates - Maintenance of separate accounts
Status: in_force

(a) (1) (A) The Director of the Division of Workforce Services shall maintain a separate account for each employer and shall credit the employer's account with all the contributions paid on the employer's own behalf except as otherwise provided in §§ 11-10-701 - 11-10-715 . (B) However, nothing in this chapter shall be construed to grant any employer or individuals in the employer's service prior claims or rights to the amounts paid by the employer into the fund either on the employer's behalf or on behalf of such individuals. (2) (A) (i) Regular benefits paid to an eligible individual based on an initial claim shall be charged to the separate account of each employer in the base period in the proportion to which wages paid by each employer to the individual during the base period bears to total wages paid by all such employers to such individual within the base period. (ii) (a) However, regular benefits paid to an eligible individual after the individual has established a benefit year against a base-period employer under qualifying conditions and whose employment continued with the employer but who subsequently left the employment under conditions that would have been a noncharge under subdivisions (a)(3) and (4) of this section shall be charged through the date on which the subsequent separation occurred to the separate account of the base-period employer. (b) Benefits paid from the established benefit year to an individual after the date on which the subsequent separation occurred shall not be charged to the separate account of the base-period employer. (B) Nothing in §§ 11-10-701 - 11-10-715 shall be construed to limit regular benefits payable pursuant to §§ 11-10-501 - 11-10-506 and 11-10-609 - 11-10-613 . (3) However, regular benefit payments shall not be charged to the separate account of any employer if the employer provides the director with notices regarding separation from work as are required by rules of the director if the director finds that: (A) The claimant voluntarily left the employer without good cause connected with the work; or (B) The claimant was discharged by the employer for misconduct connected with the work. (4) Benefits paid to an individual who continues to remain in the employ of a base-period employer without a reduction in the number of hours worked or wages paid shall not be charged to the separate account of the employer, provided that the individual is not employed on an as-needed or on-call basis. (5) Benefits paid during an extended benefit period in accordance with §§ 11-10-534 - 11-10-543 shall not be charged to the separate account of each employer in the base period except as may otherwise be provided in §§ 11-10-701 - 11-10-715 . (6) Relief from charges shall not be granted if: (A) An overpayment of benefits is the result of a failure by an employer or the employer's agent to respond timely or adequately to a request for information from the Division of Workforce Services; and (B) The employer or the employer's agent has established a pattern of failing to respond to such requests. (7) (A) At the discretion of the director, benefits paid with respect to weeks of unemployment claimed starting the week ending on April 4, 2020, and after may be noncharged to the separate account of each employer in the base period if the benefits are paid as the direct result of: (i) The Governor's declaring a disaster emergency under the Arkansas Emergency Services Act of 1973, § 12-75-101 et seq.; or (ii) A disaster resulting in a state or federal disaster declaration. (B) In exercising discretion to noncharge employer accounts, the director shall act in a uniform manner with respect to all charges to employers for benefits resulting from a disaster emergency described in subdivision (a)(7)(A)(i) of this section or a state or federal disaster declaration described in subdivision (a)(7)(A)(ii) of this section. (b) Benefit payments made to any individual whose base-period wages include wages for previously uncovered services as defined in § 11-10-507(a)(5)(C) shall not be charged to the separate account of any employer to the extent that the Unemployment Compensation Fund is reimbursed for the benefits pursuant to section 121 of Pub. L. No. 94-566. Amended by Act 2021, No. 153,§ 1, eff. Effective retroactively to 4/1/20. Amended by Act 2019, No. 315,§ 828, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 285, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 284, eff. 7/1/2019. Amended by Act 2013, No. 956,§ 6, eff. 7/1/2013. Acts 1941, No. 391, § 7; 1949, No. 155, § 8; 1953, No. 162, § 11; 1955, No. 395, § 21; 1963, No. 93, § 9; 1971, No. 35, §§ 11-13; 1973, No. 350, §§ 2, 3; 1975, No. 609, § 6; 1977, No. 376, § 12; 1981, No. 43, § 11; 1983, No. 482, § 26; A.S.A. 1947, § 81-1108; Acts 1995, No. 519, § 8; 1997, No. 234, § 22; 2007, No. 490, § 10. Subdivision (a) (7) was added with a retroactive effective date of 4/1/2020.

(a) (1) (A) The Director of the Division of Workforce Services shall maintain a separate account for each employer and shall credit the employer's account with all the contributions paid on the employer's own behalf except as otherwise provided in §§ 11-10-701 - 11-10-715 . (B) However, nothing in this chapter shall be construed to grant any employer or individuals in the employer's service prior claims or rights to the amounts paid by the employer into the fund either on the employer's behalf or on behalf of such individuals. (2) (A) (i) Regular benefits paid to an eligible individual based on an initial claim shall be charged to the separate account of each employer in the base period in the proportion to which wages paid by each employer to the individual during the base period bears to total wages paid by all such employers to such individual within the base period. (ii) (a) However, regular benefits paid to an eligible individual after the individual has established a benefit year against a base-period employer under qualifying conditions and whose employment continued with the employer but who subsequently left the employment under conditions that would have been a noncharge under subdivisions (a)(3) and (4) of this section shall be charged through the date on which the subsequent separation occurred to the separate account of the base-period employer. (b) Benefits paid from the established benefit year to an individual after the date on which the subsequent separation occurred shall not be charged to the separate account of the base-period employer. (B) Nothing in §§ 11-10-701 - 11-10-715 shall be construed to limit regular benefits payable pursuant to §§ 11-10-501 - 11-10-506 and 11-10-609 - 11-10-613 . (3) However, regular benefit payments shall not be charged to the separate account of any employer if the employer provides the director with notices regarding separation from work as are required by rules of the director if the director finds that: (A) The claimant voluntarily left the employer without good cause connected with the work; or (B) The claimant was discharged by the employer for misconduct connected with the work. (4) Benefits paid to an individual who continues to remain in the employ of a base-period employer without a reduction in the number of hours worked or wages paid shall not be charged to the separate account of the employer, provided that the individual is not employed on an as-needed or on-call basis. (5) Benefits paid during an extended benefit period in accordance with §§ 11-10-534 - 11-10-543 shall not be charged to the separate account of each employer in the base period except as may otherwise be provided in §§ 11-10-701 - 11-10-715 . (6) Relief from charges shall not be granted if: (A) An overpayment of benefits is the result of a failure by an employer or the employer's agent to respond timely or adequately to a request for information from the Division of Workforce Services; and (B) The employer or the employer's agent has established a pattern of failing to respond to such requests. (7) (A) At the discretion of the director, benefits paid with respect to weeks of unemployment claimed starting the week ending on April 4, 2020, and after may be noncharged to the separate account of each employer in the base period if the benefits are paid as the direct result of: (i) The Governor's declaring a disaster emergency under the Arkansas Emergency Services Act of 1973, § 12-75-101 et seq.; or (ii) A disaster resulting in a state or federal disaster declaration. (B) In exercising discretion to noncharge employer accounts, the director shall act in a uniform manner with respect to all charges to employers for benefits resulting from a disaster emergency described in subdivision (a)(7)(A)(i) of this section or a state or federal disaster declaration described in subdivision (a)(7)(A)(ii) of this section.

(1) (A) The Director of the Division of Workforce Services shall maintain a separate account for each employer and shall credit the employer's account with all the contributions paid on the employer's own behalf except as otherwise provided in §§ 11-10-701 - 11-10-715 . (B) However, nothing in this chapter shall be construed to grant any employer or individuals in the employer's service prior claims or rights to the amounts paid by the employer into the fund either on the employer's behalf or on behalf of such individuals.

(A) The Director of the Division of Workforce Services shall maintain a separate account for each employer and shall credit the employer's account with all the contributions paid on the employer's own behalf except as otherwise provided in §§ 11-10-701 - 11-10-715 .

(B) However, nothing in this chapter shall be construed to grant any employer or individuals in the employer's service prior claims or rights to the amounts paid by the employer into the fund either on the employer's behalf or on behalf of such individuals.

(2) (A) (i) Regular benefits paid to an eligible individual based on an initial claim shall be charged to the separate account of each employer in the base period in the proportion to which wages paid by each employer to the individual during the base period bears to total wages paid by all such employers to such individual within the base period. (ii) (a) However, regular benefits paid to an eligible individual after the individual has established a benefit year against a base-period employer under qualifying conditions and whose employment continued with the employer but who subsequently left the employment under conditions that would have been a noncharge under subdivisions (a)(3) and (4) of this section shall be charged through the date on which the subsequent separation occurred to the separate account of the base-period employer. (b) Benefits paid from the established benefit year to an individual after the date on which the subsequent separation occurred shall not be charged to the separate account of the base-period employer. (B) Nothing in §§ 11-10-701 - 11-10-715 shall be construed to limit regular benefits payable pursuant to §§ 11-10-501 - 11-10-506 and 11-10-609 - 11-10-613 .

(A) (i) Regular benefits paid to an eligible individual based on an initial claim shall be charged to the separate account of each employer in the base period in the proportion to which wages paid by each employer to the individual during the base period bears to total wages paid by all such employers to such individual within the base period. (ii) (a) However, regular benefits paid to an eligible individual after the individual has established a benefit year against a base-period employer under qualifying conditions and whose employment continued with the employer but who subsequently left the employment under conditions that would have been a noncharge under subdivisions (a)(3) and (4) of this section shall be charged through the date on which the subsequent separation occurred to the separate account of the base-period employer. (b) Benefits paid from the established benefit year to an individual after the date on which the subsequent separation occurred shall not be charged to the separate account of the base-period employer.

(i) Regular benefits paid to an eligible individual based on an initial claim shall be charged to the separate account of each employer in the base period in the proportion to which wages paid by each employer to the individual during the base period bears to total wages paid by all such employers to such individual within the base period.

(ii) (a) However, regular benefits paid to an eligible individual after the individual has established a benefit year against a base-period employer under qualifying conditions and whose employment continued with the employer but who subsequently left the employment under conditions that would have been a noncharge under subdivisions (a)(3) and (4) of this section shall be charged through the date on which the subsequent separation occurred to the separate account of the base-period employer. (b) Benefits paid from the established benefit year to an individual after the date on which the subsequent separation occurred shall not be charged to the separate account of the base-period employer.

(a) However, regular benefits paid to an eligible individual after the individual has established a benefit year against a base-period employer under qualifying conditions and whose employment continued with the employer but who subsequently left the employment under conditions that would have been a noncharge under subdivisions (a)(3) and (4) of this section shall be charged through the date on which the subsequent separation occurred to the separate account of the base-period employer.

(b) Benefits paid from the established benefit year to an individual after the date on which the subsequent separation occurred shall not be charged to the separate account of the base-period employer.

(B) Nothing in §§ 11-10-701 - 11-10-715 shall be construed to limit regular benefits payable pursuant to §§ 11-10-501 - 11-10-506 and 11-10-609 - 11-10-613 .

(3) However, regular benefit payments shall not be charged to the separate account of any employer if the employer provides the director with notices regarding separation from work as are required by rules of the director if the director finds that: (A) The claimant voluntarily left the employer without good cause connected with the work; or (B) The claimant was discharged by the employer for misconduct connected with the work.

(A) The claimant voluntarily left the employer without good cause connected with the work; or

(B) The claimant was discharged by the employer for misconduct connected with the work.

(4) Benefits paid to an individual who continues to remain in the employ of a base-period employer without a reduction in the number of hours worked or wages paid shall not be charged to the separate account of the employer, provided that the individual is not employed on an as-needed or on-call basis.

(5) Benefits paid during an extended benefit period in accordance with §§ 11-10-534 - 11-10-543 shall not be charged to the separate account of each employer in the base period except as may otherwise be provided in §§ 11-10-701 - 11-10-715 .

(6) Relief from charges shall not be granted if: (A) An overpayment of benefits is the result of a failure by an employer or the employer's agent to respond timely or adequately to a request for information from the Division of Workforce Services; and (B) The employer or the employer's agent has established a pattern of failing to respond to such requests.

(A) An overpayment of benefits is the result of a failure by an employer or the employer's agent to respond timely or adequately to a request for information from the Division of Workforce Services; and

(B) The employer or the employer's agent has established a pattern of failing to respond to such requests.

(7) (A) At the discretion of the director, benefits paid with respect to weeks of unemployment claimed starting the week ending on April 4, 2020, and after may be noncharged to the separate account of each employer in the base period if the benefits are paid as the direct result of: (i) The Governor's declaring a disaster emergency under the Arkansas Emergency Services Act of 1973, § 12-75-101 et seq.; or (ii) A disaster resulting in a state or federal disaster declaration. (B) In exercising discretion to noncharge employer accounts, the director shall act in a uniform manner with respect to all charges to employers for benefits resulting from a disaster emergency described in subdivision (a)(7)(A)(i) of this section or a state or federal disaster declaration described in subdivision (a)(7)(A)(ii) of this section.

(A) At the discretion of the director, benefits paid with respect to weeks of unemployment claimed starting the week ending on April 4, 2020, and after may be noncharged to the separate account of each employer in the base period if the benefits are paid as the direct result of: (i) The Governor's declaring a disaster emergency under the Arkansas Emergency Services Act of 1973, § 12-75-101 et seq.; or (ii) A disaster resulting in a state or federal disaster declaration.

(i) The Governor's declaring a disaster emergency under the Arkansas Emergency Services Act of 1973, § 12-75-101 et seq.; or

(ii) A disaster resulting in a state or federal disaster declaration.

(B) In exercising discretion to noncharge employer accounts, the director shall act in a uniform manner with respect to all charges to employers for benefits resulting from a disaster emergency described in subdivision (a)(7)(A)(i) of this section or a state or federal disaster declaration described in subdivision (a)(7)(A)(ii) of this section.

(b) Benefit payments made to any individual whose base-period wages include wages for previously uncovered services as defined in § 11-10-507(a)(5)(C) shall not be charged to the separate account of any employer to the extent that the Unemployment Compensation Fund is reimbursed for the benefits pursuant to section 121 of Pub. L. No. 94-566.

Amended by Act 2021, No. 153,§ 1, eff. Effective retroactively to 4/1/20.

Amended by Act 2019, No. 315,§ 828, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 285, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 284, eff. 7/1/2019.

Amended by Act 2013, No. 956,§ 6, eff. 7/1/2013.

Acts 1941, No. 391, § 7; 1949, No. 155, § 8; 1953, No. 162, § 11; 1955, No. 395, § 21; 1963, No. 93, § 9; 1971, No. 35, §§ 11-13; 1973, No. 350, §§ 2, 3; 1975, No. 609, § 6; 1977, No. 376, § 12; 1981, No. 43, § 11; 1983, No. 482, § 26; A.S.A. 1947, § 81-1108; Acts 1995, No. 519, § 8; 1997, No. 234, § 22; 2007, No. 490, § 10.

Subdivision (a) (7) was added with a retroactive effective date of 4/1/2020.
Ark. Code Ann. § 11-2-125 — AR Code / Title 11 / Chapter 2 / Subchapter 1 / Section 11-2-125
Relationship between franchisee and franchisor - Definitions
Status: in_force

(a) As used in this section: (1) "Franchise" means a continuing commercial relationship or arrangement in which the terms of the offer or contract specify or the franchise seller promises or represents, orally or in writing, that: (A) The franchisee shall obtain the right to operate a business that is identified or associated with the franchisor's trademark, or to offer, sell, or distribute goods, services, or commodities that are identified or associated with the franchisor's trademark; (B) The franchisor will exert or has authority to exert a significant degree of control over the franchisee's method of operation, or provide significant assistance in the franchisee's method of operation; and (C) As a condition of obtaining or commencing operation of the franchise, the franchisee makes a required payment or commits to make a required payment to the franchisor or its affiliate; (2) "Franchisee" means a person that is granted a franchise; (3) "Franchisor" means a person that grants a franchise and participates in the franchise relationship; and (4) "Subfranchisor" means a person that functions as a franchisor by engaging in both presale activities and postsale performance. (b) Notwithstanding a voluntary agreement entered into between the United States Department of Labor and a franchisee, neither a franchisee nor a franchisee's employee shall be deemed to be an employee of the franchisor or subfranchisor. Added by Act 2017, No. 966,§ 1, eff. 8/1/2017.

(a) As used in this section: (1) "Franchise" means a continuing commercial relationship or arrangement in which the terms of the offer or contract specify or the franchise seller promises or represents, orally or in writing, that: (A) The franchisee shall obtain the right to operate a business that is identified or associated with the franchisor's trademark, or to offer, sell, or distribute goods, services, or commodities that are identified or associated with the franchisor's trademark; (B) The franchisor will exert or has authority to exert a significant degree of control over the franchisee's method of operation, or provide significant assistance in the franchisee's method of operation; and (C) As a condition of obtaining or commencing operation of the franchise, the franchisee makes a required payment or commits to make a required payment to the franchisor or its affiliate; (2) "Franchisee" means a person that is granted a franchise; (3) "Franchisor" means a person that grants a franchise and participates in the franchise relationship; and (4) "Subfranchisor" means a person that functions as a franchisor by engaging in both presale activities and postsale performance.

(1) "Franchise" means a continuing commercial relationship or arrangement in which the terms of the offer or contract specify or the franchise seller promises or represents, orally or in writing, that: (A) The franchisee shall obtain the right to operate a business that is identified or associated with the franchisor's trademark, or to offer, sell, or distribute goods, services, or commodities that are identified or associated with the franchisor's trademark; (B) The franchisor will exert or has authority to exert a significant degree of control over the franchisee's method of operation, or provide significant assistance in the franchisee's method of operation; and (C) As a condition of obtaining or commencing operation of the franchise, the franchisee makes a required payment or commits to make a required payment to the franchisor or its affiliate;

(A) The franchisee shall obtain the right to operate a business that is identified or associated with the franchisor's trademark, or to offer, sell, or distribute goods, services, or commodities that are identified or associated with the franchisor's trademark;

(B) The franchisor will exert or has authority to exert a significant degree of control over the franchisee's method of operation, or provide significant assistance in the franchisee's method of operation; and

(C) As a condition of obtaining or commencing operation of the franchise, the franchisee makes a required payment or commits to make a required payment to the franchisor or its affiliate;

(2) "Franchisee" means a person that is granted a franchise;

(3) "Franchisor" means a person that grants a franchise and participates in the franchise relationship; and

(4) "Subfranchisor" means a person that functions as a franchisor by engaging in both presale activities and postsale performance.

(b) Notwithstanding a voluntary agreement entered into between the United States Department of Labor and a franchisee, neither a franchisee nor a franchisee's employee shall be deemed to be an employee of the franchisor or subfranchisor.

Added by Act 2017, No. 966,§ 1, eff. 8/1/2017.
Ark. Code Ann. § 11-7-403 — AR Code / Title 11 / Chapter 7 / Subchapter 4 / Section 11-7-403
Fire bosses, mine foremen, etc. - Examination - Qualifications
Status: in_force

(a) No fire bosses, hoisting engineers, or mine foremen shall be employed in any mine in the State of Arkansas unless they have been examined by the Division of Labor or the division determines that comparable testing criteria have been met in another jurisdiction. (b) No one shall act as State Mine Inspector or Assistant State Mine Inspector unless he or she has been examined by the division, as provided in this section. (c) Applicants for examination shall be able to read and write the English language and shall satisfy the division that they are of good moral character and are not users of intoxicating liquors and are citizens of the United States. (d) All applicants shall be thoroughly examined with reference to the duties of the positions for which they have applied for a certificate. (e) (1) Applicants for certificates as mine foremen shall be at least twenty-five (25) years old and shall have had at least five (5) years' experience as practical coal miners, mining engineers, or persons of general underground experience. (2) Applicants for certificates as fire bosses shall have like qualifications and experience in the mines of Arkansas or elsewhere and shall also have had experience in mines that generate explosive and noxious gases. (f) (1) Applicants for certificates as mine inspector shall, before examination, pay to the division a fee of four dollars ($4.00) and, if successful, a further fee of six dollars ($6.00) for a certificate. (2) Applicants for certificates as assistant mine inspector shall, before examination, pay to the division a fee of three dollars ($3.00) and, if successful, a further fee of four dollars and fifty cents ($4.50) for a certificate. (3) Applicants for certificates as mine foremen and hoisting engineers shall, before examination, pay to the division a fee of two dollars ($2.00) and, if successful, a further fee of three dollars ($3.00) for a certificate. (4) Other applicants shall, before examination, pay to the division of examiners a fee of one dollar ($1.00) and, if successful, a further fee of two dollars ($2.00) for a certificate. Amended by Act 2019, No. 910,§ 5349, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 5348, eff. 7/1/2019. Acts 1919, No. 486, § 3; C. & M. Dig., § 7319; Pope's Dig., § 9375; A.S.A. 1947, § 52-503; Acts 2003, No. 358, § 1.

(a) No fire bosses, hoisting engineers, or mine foremen shall be employed in any mine in the State of Arkansas unless they have been examined by the Division of Labor or the division determines that comparable testing criteria have been met in another jurisdiction.

(b) No one shall act as State Mine Inspector or Assistant State Mine Inspector unless he or she has been examined by the division, as provided in this section.

(c) Applicants for examination shall be able to read and write the English language and shall satisfy the division that they are of good moral character and are not users of intoxicating liquors and are citizens of the United States.

(d) All applicants shall be thoroughly examined with reference to the duties of the positions for which they have applied for a certificate.

(e) (1) Applicants for certificates as mine foremen shall be at least twenty-five (25) years old and shall have had at least five (5) years' experience as practical coal miners, mining engineers, or persons of general underground experience. (2) Applicants for certificates as fire bosses shall have like qualifications and experience in the mines of Arkansas or elsewhere and shall also have had experience in mines that generate explosive and noxious gases.

(1) Applicants for certificates as mine foremen shall be at least twenty-five (25) years old and shall have had at least five (5) years' experience as practical coal miners, mining engineers, or persons of general underground experience.

(2) Applicants for certificates as fire bosses shall have like qualifications and experience in the mines of Arkansas or elsewhere and shall also have had experience in mines that generate explosive and noxious gases.

(f) (1) Applicants for certificates as mine inspector shall, before examination, pay to the division a fee of four dollars ($4.00) and, if successful, a further fee of six dollars ($6.00) for a certificate. (2) Applicants for certificates as assistant mine inspector shall, before examination, pay to the division a fee of three dollars ($3.00) and, if successful, a further fee of four dollars and fifty cents ($4.50) for a certificate. (3) Applicants for certificates as mine foremen and hoisting engineers shall, before examination, pay to the division a fee of two dollars ($2.00) and, if successful, a further fee of three dollars ($3.00) for a certificate. (4) Other applicants shall, before examination, pay to the division of examiners a fee of one dollar ($1.00) and, if successful, a further fee of two dollars ($2.00) for a certificate.

(1) Applicants for certificates as mine inspector shall, before examination, pay to the division a fee of four dollars ($4.00) and, if successful, a further fee of six dollars ($6.00) for a certificate.

(2) Applicants for certificates as assistant mine inspector shall, before examination, pay to the division a fee of three dollars ($3.00) and, if successful, a further fee of four dollars and fifty cents ($4.50) for a certificate.

(3) Applicants for certificates as mine foremen and hoisting engineers shall, before examination, pay to the division a fee of two dollars ($2.00) and, if successful, a further fee of three dollars ($3.00) for a certificate.

(4) Other applicants shall, before examination, pay to the division of examiners a fee of one dollar ($1.00) and, if successful, a further fee of two dollars ($2.00) for a certificate.

Amended by Act 2019, No. 910,§ 5349, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 5348, eff. 7/1/2019.

Acts 1919, No. 486, § 3; C. & M. Dig., § 7319; Pope's Dig., § 9375; A.S.A. 1947, § 52-503; Acts 2003, No. 358, § 1.
Ark. Code Ann. § 11-10-106 — AR Code / Title 11 / Chapter 10 / Subchapter 1 / Section 11-10-106
Penalties
Status: in_force

(a) False Statement or Representation. (1) Whoever makes a false statement or representation knowing it to be false or knowingly fails to disclose a material fact to obtain or increase any benefit or other payment under this chapter or under the unemployment compensation law of any state or of the United States Government, either for himself or herself or for any other person, shall be punished by a fine of not less than twenty dollars ($20.00) nor more than fifty dollars ($50.00) or by imprisonment for not longer than thirty (30) days, or by both fine and imprisonment. (2) Each false statement or representation or failure to disclose a material fact shall constitute a separate offense. (b) Employer's False Statement or Representation. (1) Any employing unit or any officer or agent of any employing unit or any other person who makes a false statement or representation knowing it to be false, who knowingly fails to disclose a material fact to prevent or reduce the payment of benefits to any individual entitled thereto or to avoid becoming or remaining subject hereto or to avoid or reduce any contribution or other payment required from an employing unit under this chapter, or who willfully fails or refuses to make any contributions or other payment or to furnish any report required hereunder or to produce or permit the inspection or copying of records as required hereunder shall be punished by a fine of not less than twenty dollars ($20.00) nor more than two hundred dollars ($200) or by imprisonment for not longer than sixty (60) days, or by both fine and imprisonment. (2) Each false statement or representation or failure to disclose a material fact and each day of the failure or refusal shall constitute a separate offense. (c) Willful Violation. (1) Any person who shall willfully violate any provision of this chapter or any order or rule thereunder, the violation of which is made unlawful or the observance of which is required under the terms of this chapter, and for which a penalty is neither prescribed herein nor provided by any other applicable statute, shall be punished by a fine of not less than twenty dollars ($20.00) nor more than two hundred dollars ($200) or by imprisonment for not longer than sixty (60) days, or by both fine and imprisonment. (2) Each day the violation continues shall be deemed to be a separate offense. (d) Disclosure of Information. If any employee or member of the Board of Review, the Director of the Division of Workforce Services, or any employee of the director, in violation of the provisions of § 11-10-314 , makes any disclosure of information obtained from any employing unit or individual in the administration of this chapter; if any person who has obtained any list of applicants for work, or of claimants or recipients of benefits, under this chapter shall use or permit the use of the list for any political purpose; or if any person who has lawfully obtained information from the Division of Workforce Services which was obtained from any employing unit or individual pursuant to the administration of this chapter makes an unlawful use or disclosure of the information or uses or discloses the information in a manner inconsistent with the purposes for which it was lawfully obtained, then that person shall be fined not less than twenty dollars ($20.00) nor more than two hundred dollars ($200) or imprisoned for not longer than ninety (90) days, or both. (e) Prosecution and Appeal. (1) Prosecutions for the violation of any of the provisions of this chapter may be begun by the filing of information in any court having jurisdiction, without bond for costs, by the director, any field auditor, or other duly authorized agent of the director. (2) Appeals may be prosecuted from any verdicts or rulings contrary to the state, without appeal bonds, by the filing of a petition for appeal by any director, auditor, or agent. (f) Retaliation by Employer or Agent of Employer. (1) Any employing unit or any officer or agent of any employing unit or any other person who retaliates in regard to the hiring or tenure of work or any term or condition of work of any individual on account of his or her participating in the preparation for or testifying in a proceeding under this chapter shall be punished by a fine of not less than twenty dollars ($20.00) nor more than two hundred dollars ($200) or by imprisonment for not longer than sixty (60) days, or both fine and imprisonment. (2) Each act of retaliation shall constitute a separate offense. (g) Penalty Imposed by Director. (1) The director is authorized and empowered to impose a penalty of ten percent (10%) of the face amount of the check, draft, or order, or ten dollars ($10.00), whichever is greater, against any employer or individual that or who as maker, drawer, or endorser makes payment of any contributions, or benefit overpayments, which are due under this chapter by means of a check, draft, or order drawn on any bank, person, firm, or corporation if the check, draft, or order is returned by the bank, person, firm, or corporation without having been paid in full. (2) This penalty is cumulative to any other penalties provided by law. Amended by Act 2019, No. 315,§ 802, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 173, eff. 7/1/2019. Acts 1941, No. 391, § 16; 1943, No. 138, § 21; 1947, No. 398, § 13; 1983, No. 482, § 34; 1985, No. 8, § 29; 1985, No. 9, § 29; A.S.A. 1947, § 81-1119; Acts 1987, No. 753, §§ 23, 24; 1991, No. 100, § 1; 1993, No. 6, § 1.

(a) False Statement or Representation. (1) Whoever makes a false statement or representation knowing it to be false or knowingly fails to disclose a material fact to obtain or increase any benefit or other payment under this chapter or under the unemployment compensation law of any state or of the United States Government, either for himself or herself or for any other person, shall be punished by a fine of not less than twenty dollars ($20.00) nor more than fifty dollars ($50.00) or by imprisonment for not longer than thirty (30) days, or by both fine and imprisonment. (2) Each false statement or representation or failure to disclose a material fact shall constitute a separate offense.

(1) Whoever makes a false statement or representation knowing it to be false or knowingly fails to disclose a material fact to obtain or increase any benefit or other payment under this chapter or under the unemployment compensation law of any state or of the United States Government, either for himself or herself or for any other person, shall be punished by a fine of not less than twenty dollars ($20.00) nor more than fifty dollars ($50.00) or by imprisonment for not longer than thirty (30) days, or by both fine and imprisonment.

(2) Each false statement or representation or failure to disclose a material fact shall constitute a separate offense.

(b) Employer's False Statement or Representation. (1) Any employing unit or any officer or agent of any employing unit or any other person who makes a false statement or representation knowing it to be false, who knowingly fails to disclose a material fact to prevent or reduce the payment of benefits to any individual entitled thereto or to avoid becoming or remaining subject hereto or to avoid or reduce any contribution or other payment required from an employing unit under this chapter, or who willfully fails or refuses to make any contributions or other payment or to furnish any report required hereunder or to produce or permit the inspection or copying of records as required hereunder shall be punished by a fine of not less than twenty dollars ($20.00) nor more than two hundred dollars ($200) or by imprisonment for not longer than sixty (60) days, or by both fine and imprisonment. (2) Each false statement or representation or failure to disclose a material fact and each day of the failure or refusal shall constitute a separate offense.

(1) Any employing unit or any officer or agent of any employing unit or any other person who makes a false statement or representation knowing it to be false, who knowingly fails to disclose a material fact to prevent or reduce the payment of benefits to any individual entitled thereto or to avoid becoming or remaining subject hereto or to avoid or reduce any contribution or other payment required from an employing unit under this chapter, or who willfully fails or refuses to make any contributions or other payment or to furnish any report required hereunder or to produce or permit the inspection or copying of records as required hereunder shall be punished by a fine of not less than twenty dollars ($20.00) nor more than two hundred dollars ($200) or by imprisonment for not longer than sixty (60) days, or by both fine and imprisonment.

(2) Each false statement or representation or failure to disclose a material fact and each day of the failure or refusal shall constitute a separate offense.

(c) Willful Violation. (1) Any person who shall willfully violate any provision of this chapter or any order or rule thereunder, the violation of which is made unlawful or the observance of which is required under the terms of this chapter, and for which a penalty is neither prescribed herein nor provided by any other applicable statute, shall be punished by a fine of not less than twenty dollars ($20.00) nor more than two hundred dollars ($200) or by imprisonment for not longer than sixty (60) days, or by both fine and imprisonment. (2) Each day the violation continues shall be deemed to be a separate offense.

(1) Any person who shall willfully violate any provision of this chapter or any order or rule thereunder, the violation of which is made unlawful or the observance of which is required under the terms of this chapter, and for which a penalty is neither prescribed herein nor provided by any other applicable statute, shall be punished by a fine of not less than twenty dollars ($20.00) nor more than two hundred dollars ($200) or by imprisonment for not longer than sixty (60) days, or by both fine and imprisonment.

(2) Each day the violation continues shall be deemed to be a separate offense.

(d) Disclosure of Information. If any employee or member of the Board of Review, the Director of the Division of Workforce Services, or any employee of the director, in violation of the provisions of § 11-10-314 , makes any disclosure of information obtained from any employing unit or individual in the administration of this chapter; if any person who has obtained any list of applicants for work, or of claimants or recipients of benefits, under this chapter shall use or permit the use of the list for any political purpose; or if any person who has lawfully obtained information from the Division of Workforce Services which was obtained from any employing unit or individual pursuant to the administration of this chapter makes an unlawful use or disclosure of the information or uses or discloses the information in a manner inconsistent with the purposes for which it was lawfully obtained, then that person shall be fined not less than twenty dollars ($20.00) nor more than two hundred dollars ($200) or imprisoned for not longer than ninety (90) days, or both.

(e) Prosecution and Appeal. (1) Prosecutions for the violation of any of the provisions of this chapter may be begun by the filing of information in any court having jurisdiction, without bond for costs, by the director, any field auditor, or other duly authorized agent of the director. (2) Appeals may be prosecuted from any verdicts or rulings contrary to the state, without appeal bonds, by the filing of a petition for appeal by any director, auditor, or agent.

(1) Prosecutions for the violation of any of the provisions of this chapter may be begun by the filing of information in any court having jurisdiction, without bond for costs, by the director, any field auditor, or other duly authorized agent of the director.

(2) Appeals may be prosecuted from any verdicts or rulings contrary to the state, without appeal bonds, by the filing of a petition for appeal by any director, auditor, or agent.

(f) Retaliation by Employer or Agent of Employer. (1) Any employing unit or any officer or agent of any employing unit or any other person who retaliates in regard to the hiring or tenure of work or any term or condition of work of any individual on account of his or her participating in the preparation for or testifying in a proceeding under this chapter shall be punished by a fine of not less than twenty dollars ($20.00) nor more than two hundred dollars ($200) or by imprisonment for not longer than sixty (60) days, or both fine and imprisonment. (2) Each act of retaliation shall constitute a separate offense.

(1) Any employing unit or any officer or agent of any employing unit or any other person who retaliates in regard to the hiring or tenure of work or any term or condition of work of any individual on account of his or her participating in the preparation for or testifying in a proceeding under this chapter shall be punished by a fine of not less than twenty dollars ($20.00) nor more than two hundred dollars ($200) or by imprisonment for not longer than sixty (60) days, or both fine and imprisonment.

(2) Each act of retaliation shall constitute a separate offense.

(g) Penalty Imposed by Director. (1) The director is authorized and empowered to impose a penalty of ten percent (10%) of the face amount of the check, draft, or order, or ten dollars ($10.00), whichever is greater, against any employer or individual that or who as maker, drawer, or endorser makes payment of any contributions, or benefit overpayments, which are due under this chapter by means of a check, draft, or order drawn on any bank, person, firm, or corporation if the check, draft, or order is returned by the bank, person, firm, or corporation without having been paid in full. (2) This penalty is cumulative to any other penalties provided by law.

(1) The director is authorized and empowered to impose a penalty of ten percent (10%) of the face amount of the check, draft, or order, or ten dollars ($10.00), whichever is greater, against any employer or individual that or who as maker, drawer, or endorser makes payment of any contributions, or benefit overpayments, which are due under this chapter by means of a check, draft, or order drawn on any bank, person, firm, or corporation if the check, draft, or order is returned by the bank, person, firm, or corporation without having been paid in full.

(2) This penalty is cumulative to any other penalties provided by law.

Amended by Act 2019, No. 315,§ 802, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 173, eff. 7/1/2019.

Acts 1941, No. 391, § 16; 1943, No. 138, § 21; 1947, No. 398, § 13; 1983, No. 482, § 34; 1985, No. 8, § 29; 1985, No. 9, § 29; A.S.A. 1947, § 81-1119; Acts 1987, No. 753, §§ 23, 24; 1991, No. 100, § 1; 1993, No. 6, § 1.
Ark. Code Ann. § 11-2-101 — AR Code / Title 11 / Chapter 2 / Subchapter 1 / Section 11-2-101
Purpose
Status: in_force

The purpose of the Division of Labor shall be to foster, promote, and develop the welfare of the wage earners of Arkansas, to improve their working conditions, and to advance their opportunities for profitable employment. Amended by Act 2019, No. 910,§ 5279, eff. 7/1/2019. Acts 1937, No. 161, § 2; Pope's Dig., § 8498; A.S.A. 1947, § 81-102.

The purpose of the Division of Labor shall be to foster, promote, and develop the welfare of the wage earners of Arkansas, to improve their working conditions, and to advance their opportunities for profitable employment.

Amended by Act 2019, No. 910,§ 5279, eff. 7/1/2019.

Acts 1937, No. 161, § 2; Pope's Dig., § 8498; A.S.A. 1947, § 81-102.
Ark. Code Ann. § 11-5-308 — AR Code / Title 11 / Chapter 5 / Subchapter 3 / Section 11-5-308
Prohibited acts
Status: in_force

(a) No person, firm, corporation, or association shall, individually or through an agent or employee, and no person as an agent or employee of any person, firm, corporation, or association, shall perform, require, or permit any agent or employee to perform any function or activity upon any land, building, structure, highway, or other premises when it could be reasonably expected, during the performance of the activity, for any person or employee engaged in performing work connected with or related to the function or activity to move or to be placed in a position within ten feet (10') of any energized overhead electrical line or conductor, or when it could be reasonably expected for any part of any tool, equipment, machinery, or material to be used by any such person or employee to be brought within ten feet (10') of any such overhead line or conductor through any lateral, vertical, or swinging motion during the performance of that function or activity, unless and until danger from accidental contact with said overhead lines has been effectively guarded against in the manner hereinafter prescribed. (b) No person, firm, corporation, or association shall, individually or through an agent or employee, and no person as an agent or employee of any person, firm, corporation, or association, shall store, operate, erect, maintain, move or transport any tools, machinery, equipment, supplies, materials, or other apparatus, house, other building, or any part thereof, within ten feet (10') of any energized overhead electrical line unless and until danger from accidental contact with the overhead line has been effectively guarded against in the manner hereinafter prescribed. (c) (1) The commission of any act enumerated in subsection (a) or (b) of this section shall be prohibited except where energized overhead electrical lines have been effectively guarded against danger from accidental contact, by either: (A) The erection of mechanical or insulating barriers to prevent physical contact with energized overhead electrical lines; or (B) De-energizing the overhead electrical lines and grounding. (2) Only in the case of either of such exceptions may the ten foot (10') clearance required be reduced. The required ten foot (10') clearance shall not be provided by movement of the lines through strains impressed by attachments or otherwise, upon the structures supporting the overhead lines, nor upon any equipment, fixtures, or attachments thereon. (3) If subdivisions (c)(1)(A) and (B) of this section are not practicable in the opinion of the owner or operator of the electrical lines and it is necessary to temporarily relocate the overhead electrical lines, mutually agreeable arrangements shall be made with the owner or operator of the overhead electrical lines for the temporary relocation. (4) In addition to the requirements of subdivisions (c)(1)(A) and (B) of this section, there shall be installed an insulated cage-type guard or protective device, approved by the Director of the Division of Labor, about the boom or arm of all equipment, except backhoes or dippers. Where the equipment includes a lifting hook device also approved by the director, all lifting lines shall be equipped with insulator links on the lift hook connection. (5) All mechanical barriers and all insulated protective devices and links referred to in this section shall be of such character and construction as are suited to the work operations and adequate for the electrical conditions to be encountered. (6) All mechanical barriers and all insulated protective devices and links shall be maintained in such functioning condition as to meet periodic inspection. Amended by Act 2019, No. 910,§ 5336, eff. 7/1/2019. Acts 1963, No. 148, §§ 5, 6; 1979, No. 716, § 2; A.S.A. 1947, §§ 81-1405, 81-1406; Acts 1989, No. 752, §§ 6, 7.

(a) No person, firm, corporation, or association shall, individually or through an agent or employee, and no person as an agent or employee of any person, firm, corporation, or association, shall perform, require, or permit any agent or employee to perform any function or activity upon any land, building, structure, highway, or other premises when it could be reasonably expected, during the performance of the activity, for any person or employee engaged in performing work connected with or related to the function or activity to move or to be placed in a position within ten feet (10') of any energized overhead electrical line or conductor, or when it could be reasonably expected for any part of any tool, equipment, machinery, or material to be used by any such person or employee to be brought within ten feet (10') of any such overhead line or conductor through any lateral, vertical, or swinging motion during the performance of that function or activity, unless and until danger from accidental contact with said overhead lines has been effectively guarded against in the manner hereinafter prescribed.

(b) No person, firm, corporation, or association shall, individually or through an agent or employee, and no person as an agent or employee of any person, firm, corporation, or association, shall store, operate, erect, maintain, move or transport any tools, machinery, equipment, supplies, materials, or other apparatus, house, other building, or any part thereof, within ten feet (10') of any energized overhead electrical line unless and until danger from accidental contact with the overhead line has been effectively guarded against in the manner hereinafter prescribed.

(c) (1) The commission of any act enumerated in subsection (a) or (b) of this section shall be prohibited except where energized overhead electrical lines have been effectively guarded against danger from accidental contact, by either: (A) The erection of mechanical or insulating barriers to prevent physical contact with energized overhead electrical lines; or (B) De-energizing the overhead electrical lines and grounding. (2) Only in the case of either of such exceptions may the ten foot (10') clearance required be reduced. The required ten foot (10') clearance shall not be provided by movement of the lines through strains impressed by attachments or otherwise, upon the structures supporting the overhead lines, nor upon any equipment, fixtures, or attachments thereon. (3) If subdivisions (c)(1)(A) and (B) of this section are not practicable in the opinion of the owner or operator of the electrical lines and it is necessary to temporarily relocate the overhead electrical lines, mutually agreeable arrangements shall be made with the owner or operator of the overhead electrical lines for the temporary relocation. (4) In addition to the requirements of subdivisions (c)(1)(A) and (B) of this section, there shall be installed an insulated cage-type guard or protective device, approved by the Director of the Division of Labor, about the boom or arm of all equipment, except backhoes or dippers. Where the equipment includes a lifting hook device also approved by the director, all lifting lines shall be equipped with insulator links on the lift hook connection. (5) All mechanical barriers and all insulated protective devices and links referred to in this section shall be of such character and construction as are suited to the work operations and adequate for the electrical conditions to be encountered. (6) All mechanical barriers and all insulated protective devices and links shall be maintained in such functioning condition as to meet periodic inspection.

(1) The commission of any act enumerated in subsection (a) or (b) of this section shall be prohibited except where energized overhead electrical lines have been effectively guarded against danger from accidental contact, by either: (A) The erection of mechanical or insulating barriers to prevent physical contact with energized overhead electrical lines; or (B) De-energizing the overhead electrical lines and grounding.

(A) The erection of mechanical or insulating barriers to prevent physical contact with energized overhead electrical lines; or

(B) De-energizing the overhead electrical lines and grounding.

(2) Only in the case of either of such exceptions may the ten foot (10') clearance required be reduced. The required ten foot (10') clearance shall not be provided by movement of the lines through strains impressed by attachments or otherwise, upon the structures supporting the overhead lines, nor upon any equipment, fixtures, or attachments thereon.

(3) If subdivisions (c)(1)(A) and (B) of this section are not practicable in the opinion of the owner or operator of the electrical lines and it is necessary to temporarily relocate the overhead electrical lines, mutually agreeable arrangements shall be made with the owner or operator of the overhead electrical lines for the temporary relocation.

(4) In addition to the requirements of subdivisions (c)(1)(A) and (B) of this section, there shall be installed an insulated cage-type guard or protective device, approved by the Director of the Division of Labor, about the boom or arm of all equipment, except backhoes or dippers. Where the equipment includes a lifting hook device also approved by the director, all lifting lines shall be equipped with insulator links on the lift hook connection.

(5) All mechanical barriers and all insulated protective devices and links referred to in this section shall be of such character and construction as are suited to the work operations and adequate for the electrical conditions to be encountered.

(6) All mechanical barriers and all insulated protective devices and links shall be maintained in such functioning condition as to meet periodic inspection.

Amended by Act 2019, No. 910,§ 5336, eff. 7/1/2019.

Acts 1963, No. 148, §§ 5, 6; 1979, No. 716, § 2; A.S.A. 1947, §§ 81-1405, 81-1406; Acts 1989, No. 752, §§ 6, 7.
Ark. Code Ann. § 11-10-717 — AR Code / Title 11 / Chapter 10 / Subchapter 7 / Section 11-10-717
Collection - Failure to pay or report - Penalty - Definition
Status: in_force

(a) (1) (A) If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due may be collected by civil action in the name of the Director of the Division of Workforce Services. (B) The employer adjudged in default shall pay the costs of the action, including reasonable attorney's fees for prosecution of the action. (2) Civil actions brought under §§ 11-10-716 - 11-10-723 to collect contributions or interest from an employer shall be heard by the court at the earliest possible date and shall be entitled to preference upon the calendar of the court over all other civil actions except petitions for judicial review under this chapter and cases arising under the Workers' Compensation Law, § 11-9-101 et seq. (3) (A) The courts of this state shall, in like manner, entertain actions to collect contributions or interest for which liability has accrued under the unemployment compensation law of any other state or of the United States Government. (B) No suit, including an action for a declaratory judgment, shall be maintained and no writ or process shall be issued by any court of this state that has the purpose or effect of restraining, delaying, or forestalling the collection of any contributions under this chapter or substituting any collection procedure for those prescribed in this chapter. (4) If, after due notice, a person defaults in payment of contributions, the federal income tax refund of the person is subject to interception under the Claims Resolution Act of 2010, Pub. L. No. 111-291, or a regulation adopted to implement that law. (b) (1) There may be assessed by the director against employers who do not file their reports in the time prescribed by the director a penalty of ten dollars ($10.00) or five percent (5%) of the contributions due on the report, whichever is the greater, if the report is filed within twenty (20) days after its due date. (2) A penalty of twenty dollars ($20.00) or ten percent (10%) of the contributions due on the report, whichever is the greater, may be assessed on reports filed in excess of twenty (20) days after their due date. (3) A penalty of thirty dollars ($30.00) or fifteen percent (15%) of the contributions due on the report, whichever is the greater, shall be assessed when: (A) The employer has failed to supply all information, including, but not limited to, employee wage information, employee Social Security number, and a separate accounting of seasonal worker wages within and without the normal seasonal period of operations, directed by rules prescribed by the director; (B) The director deems it necessary to estimate wage information; (C) A subpoena must be used to obtain wage information; or (D) The employer files a timely quarterly wage report reflecting no wages were paid but then subsequently files an amended quarterly wage report that: (i) Reflects the required employee information, including without limitation the employee wage information and the employee Social Security number; and (ii) Is filed more than twenty (20) days after its due date. (c) (1) (A) The courts of this state shall recognize and enforce liability for unemployment contributions, penalties, interest, benefit overpayments, court costs, and reasonable attorney's fees imposed by other states that extend a like comity to this state. (B) The director is empowered to effect collection of unemployment contributions, penalties, interest, benefit overpayments, court costs, and reasonable attorney's fees due the Division of Workforce Services in any jurisdiction that extends such comity. (C) In no instance shall this state or any other state exceed the collection procedures as provided by the laws of the state in which collections are effected. (2) In any case, the director may, as agent for and on behalf of any other state, institute and conduct legal action to collect contributions, penalties, interest, benefit overpayments, court costs, and reasonable attorney's fees under a foreign judgment for states that extend comity to this state. (3) (A) A certificate by the requesting state attesting the authority of the official to collect contributions, penalties, interest, benefit overpayments, court costs, and reasonable attorney's fees shall be conclusive evidence of the authority. (B) The requesting state shall pay all court and related costs incurred. (d) Notwithstanding any other provisions of this chapter, any employer or any individual, organization, partnership, corporation, or other legal entity engaging, in any way, in contract construction activity and subcontracting out any part of that activity shall be liable for any unpaid contributions, interest, and penalties due from the subcontracting employer to the extent that the contributions, interest, and penalties accrue and are attributable to that part of his, her, or its work subcontracted to the subcontracting employer. (e) (1) (A) Notwithstanding any other provisions of this chapter, any employer or any individual, organization, partnership, corporation, or other legal entity that meets the definition of "lessor employing unit" as set forth in subdivision (e)(4) of this section shall be liable for contributions on wages paid by the lessor employing unit to individuals performing services for client lessees of the lessor employing unit. (B) Unless the lessor employing unit has timely complied with the provisions of subdivision (e)(2) of this section, any employer, individual, organization, partnership, corporation, or other legal entity leasing employees from any lessor employing unit shall be jointly and severally liable for any unpaid contributions, interest, and penalties due under this chapter from any lessor employing unit attributable to wages for services performed for the client lessee entity by employees leased to the client lessee entity. (C) Beginning on or after January 1, 1998, the lessor employer shall keep separate records and submit separate quarterly contribution and wage reports for each of its client lessee entities using the client lessee's account number and unemployment contribution rate. (2) (A) (i) (a) In order to relieve client lessees from joint and several liability and the separate reporting requirements imposed under subdivision (e)(1) of this section, any lessor employing unit as defined in subdivision (e)(4) of this section may post and maintain a surety bond issued by a corporate surety authorized to do business in Arkansas in the amount of one hundred thousand dollars ($100,000) to ensure prompt payment of contributions, interest, and penalties for which the lessor employing unit may be or becomes liable under this chapter. (b) For the period beginning on or after January 1, 1998, through June 30, 2005, a bonded lessor employing unit shall report all clients' wages on the lessor employing unit's quarterly contribution and wage report using its contribution rate, account number, and federal identification number. (c) (1) Quarterly contribution and wage reports for all clients obtained by bonded lessor employing units on or after July 1, 2005, shall be reported in accordance with subdivision (e)(1)(C) of this section for three (3) consecutive years. (2) After reporting client wages for three (3) consecutive years as required by subdivision (e)(2)(A)(i)( c )( 1 ) of this section, a bonded lessor employing unit shall report client wages on the lessor employing unit's quarterly contribution and wage report using the lessor employing unit's contribution rate, account number, and federal identification number. (ii) If after three (3) years, throughout which the lessor employing unit as defined in subdivision (e)(4) of this section has paid all contributions due in a timely manner, the bond shall be reduced to thirty-five thousand dollars ($35,000) and shall remain at thirty-five thousand dollars ($35,000) so long as the lessor employing unit continues to report and pay all contributions due in a timely manner. (iii) The employee leasing company is prohibited from moving the wages of a client from one (1) leasing company account to another leasing company account with a lower rate. (B) In lieu of a surety bond, the lessor employing unit may deposit in a depository designated by the director securities with marketable value equivalent to the amount required for a surety bond. The securities so deposited shall include authorization to the director to sell any such securities in an amount sufficient to pay any contributions which the lessor employing unit fails to promptly pay when due. (3) Lessor employing units not currently engaged in the business of leasing employees to client lessees shall comply with subdivision (e)(2) of this section before entering into lease agreements with client lessees. (4) The term "lessor employing unit" is defined as an independently established business entity that engages in the business of providing leased employees to any other employer, individual, organization, partnership, corporation, or other legal entity, referred to herein as a client lessee. Any legal entity determined to be engaged in the business of outsourcing shall be considered a "lessor employing unit" under this section. Additionally, the licensing requirements of the Arkansas Professional Employer Organization Recognition and Licensing Act, § 23-92-401 et seq., as administered by the State Insurance Department must be satisfied. (5) The provisions of this subsection shall not be applicable to private employment agencies who provide their employees to employers on a temporary help basis, provided that the private employment agencies are liable as employers for the payment of contributions on wages paid to temporary workers so employed. Amended by Act 2019, No. 315,§ 834, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 302, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 301, eff. 7/1/2019. Amended by Act 2019, No. 455,§ 1, eff. 7/24/2019. Amended by Act 2015, No. 690,§ 7, eff. 7/1/2015. Acts 1941, No. 391, § 14; 1965, No. 33, § 2; 1975, No. 609, § 11; 1977, No. 376, § 16; 1979, No. 492, § 14; 1979, No. 922, § 14; A.S.A. 1947, § 81-1117; Acts 1987, No. 753, §§ 20, 21; 1989, No. 420, §§ 13, 14; 1991, No. 100, §§ 46, 47; 1997, No. 234, § 25; 2003, No. 1223, § 13; 2005, No. 902, §§ 12, 13; 2007, No. 490, § 16.

(a) (1) (A) If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due may be collected by civil action in the name of the Director of the Division of Workforce Services. (B) The employer adjudged in default shall pay the costs of the action, including reasonable attorney's fees for prosecution of the action. (2) Civil actions brought under §§ 11-10-716 - 11-10-723 to collect contributions or interest from an employer shall be heard by the court at the earliest possible date and shall be entitled to preference upon the calendar of the court over all other civil actions except petitions for judicial review under this chapter and cases arising under the Workers' Compensation Law, § 11-9-101 et seq. (3) (A) The courts of this state shall, in like manner, entertain actions to collect contributions or interest for which liability has accrued under the unemployment compensation law of any other state or of the United States Government. (B) No suit, including an action for a declaratory judgment, shall be maintained and no writ or process shall be issued by any court of this state that has the purpose or effect of restraining, delaying, or forestalling the collection of any contributions under this chapter or substituting any collection procedure for those prescribed in this chapter. (4) If, after due notice, a person defaults in payment of contributions, the federal income tax refund of the person is subject to interception under the Claims Resolution Act of 2010, Pub. L. No. 111-291, or a regulation adopted to implement that law.

(1) (A) If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due may be collected by civil action in the name of the Director of the Division of Workforce Services. (B) The employer adjudged in default shall pay the costs of the action, including reasonable attorney's fees for prosecution of the action.

(A) If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due may be collected by civil action in the name of the Director of the Division of Workforce Services.

(B) The employer adjudged in default shall pay the costs of the action, including reasonable attorney's fees for prosecution of the action.

(2) Civil actions brought under §§ 11-10-716 - 11-10-723 to collect contributions or interest from an employer shall be heard by the court at the earliest possible date and shall be entitled to preference upon the calendar of the court over all other civil actions except petitions for judicial review under this chapter and cases arising under the Workers' Compensation Law, § 11-9-101 et seq.

(3) (A) The courts of this state shall, in like manner, entertain actions to collect contributions or interest for which liability has accrued under the unemployment compensation law of any other state or of the United States Government. (B) No suit, including an action for a declaratory judgment, shall be maintained and no writ or process shall be issued by any court of this state that has the purpose or effect of restraining, delaying, or forestalling the collection of any contributions under this chapter or substituting any collection procedure for those prescribed in this chapter.

(A) The courts of this state shall, in like manner, entertain actions to collect contributions or interest for which liability has accrued under the unemployment compensation law of any other state or of the United States Government.

(B) No suit, including an action for a declaratory judgment, shall be maintained and no writ or process shall be issued by any court of this state that has the purpose or effect of restraining, delaying, or forestalling the collection of any contributions under this chapter or substituting any collection procedure for those prescribed in this chapter.

(4) If, after due notice, a person defaults in payment of contributions, the federal income tax refund of the person is subject to interception under the Claims Resolution Act of 2010, Pub. L. No. 111-291, or a regulation adopted to implement that law.

(b) (1) There may be assessed by the director against employers who do not file their reports in the time prescribed by the director a penalty of ten dollars ($10.00) or five percent (5%) of the contributions due on the report, whichever is the greater, if the report is filed within twenty (20) days after its due date. (2) A penalty of twenty dollars ($20.00) or ten percent (10%) of the contributions due on the report, whichever is the greater, may be assessed on reports filed in excess of twenty (20) days after their due date. (3) A penalty of thirty dollars ($30.00) or fifteen percent (15%) of the contributions due on the report, whichever is the greater, shall be assessed when: (A) The employer has failed to supply all information, including, but not limited to, employee wage information, employee Social Security number, and a separate accounting of seasonal worker wages within and without the normal seasonal period of operations, directed by rules prescribed by the director; (B) The director deems it necessary to estimate wage information; (C) A subpoena must be used to obtain wage information; or (D) The employer files a timely quarterly wage report reflecting no wages were paid but then subsequently files an amended quarterly wage report that: (i) Reflects the required employee information, including without limitation the employee wage information and the employee Social Security number; and (ii) Is filed more than twenty (20) days after its due date.

(1) There may be assessed by the director against employers who do not file their reports in the time prescribed by the director a penalty of ten dollars ($10.00) or five percent (5%) of the contributions due on the report, whichever is the greater, if the report is filed within twenty (20) days after its due date.

(2) A penalty of twenty dollars ($20.00) or ten percent (10%) of the contributions due on the report, whichever is the greater, may be assessed on reports filed in excess of twenty (20) days after their due date.

(3) A penalty of thirty dollars ($30.00) or fifteen percent (15%) of the contributions due on the report, whichever is the greater, shall be assessed when: (A) The employer has failed to supply all information, including, but not limited to, employee wage information, employee Social Security number, and a separate accounting of seasonal worker wages within and without the normal seasonal period of operations, directed by rules prescribed by the director; (B) The director deems it necessary to estimate wage information; (C) A subpoena must be used to obtain wage information; or (D) The employer files a timely quarterly wage report reflecting no wages were paid but then subsequently files an amended quarterly wage report that: (i) Reflects the required employee information, including without limitation the employee wage information and the employee Social Security number; and (ii) Is filed more than twenty (20) days after its due date.

(A) The employer has failed to supply all information, including, but not limited to, employee wage information, employee Social Security number, and a separate accounting of seasonal worker wages within and without the normal seasonal period of operations, directed by rules prescribed by the director;

(B) The director deems it necessary to estimate wage information;

(C) A subpoena must be used to obtain wage information; or

(D) The employer files a timely quarterly wage report reflecting no wages were paid but then subsequently files an amended quarterly wage report that: (i) Reflects the required employee information, including without limitation the employee wage information and the employee Social Security number; and (ii) Is filed more than twenty (20) days after its due date.

(i) Reflects the required employee information, including without limitation the employee wage information and the employee Social Security number; and

(ii) Is filed more than twenty (20) days after its due date.

(c) (1) (A) The courts of this state shall recognize and enforce liability for unemployment contributions, penalties, interest, benefit overpayments, court costs, and reasonable attorney's fees imposed by other states that extend a like comity to this state. (B) The director is empowered to effect collection of unemployment contributions, penalties, interest, benefit overpayments, court costs, and reasonable attorney's fees due the Division of Workforce Services in any jurisdiction that extends such comity. (C) In no instance shall this state or any other state exceed the collection procedures as provided by the laws of the state in which collections are effected. (2) In any case, the director may, as agent for and on behalf of any other state, institute and conduct legal action to collect contributions, penalties, interest, benefit overpayments, court costs, and reasonable attorney's fees under a foreign judgment for states that extend comity to this state. (3) (A) A certificate by the requesting state attesting the authority of the official to collect contributions, penalties, interest, benefit overpayments, court costs, and reasonable attorney's fees shall be conclusive evidence of the authority. (B) The requesting state shall pay all court and related costs incurred.

(1) (A) The courts of this state shall recognize and enforce liability for unemployment contributions, penalties, interest, benefit overpayments, court costs, and reasonable attorney's fees imposed by other states that extend a like comity to this state. (B) The director is empowered to effect collection of unemployment contributions, penalties, interest, benefit overpayments, court costs, and reasonable attorney's fees due the Division of Workforce Services in any jurisdiction that extends such comity. (C) In no instance shall this state or any other state exceed the collection procedures as provided by the laws of the state in which collections are effected.

(A) The courts of this state shall recognize and enforce liability for unemployment contributions, penalties, interest, benefit overpayments, court costs, and reasonable attorney's fees imposed by other states that extend a like comity to this state.

(B) The director is empowered to effect collection of unemployment contributions, penalties, interest, benefit overpayments, court costs, and reasonable attorney's fees due the Division of Workforce Services in any jurisdiction that extends such comity.

(C) In no instance shall this state or any other state exceed the collection procedures as provided by the laws of the state in which collections are effected.

(2) In any case, the director may, as agent for and on behalf of any other state, institute and conduct legal action to collect contributions, penalties, interest, benefit overpayments, court costs, and reasonable attorney's fees under a foreign judgment for states that extend comity to this state.

(3) (A) A certificate by the requesting state attesting the authority of the official to collect contributions, penalties, interest, benefit overpayments, court costs, and reasonable attorney's fees shall be conclusive evidence of the authority. (B) The requesting state shall pay all court and related costs incurred.

(A) A certificate by the requesting state attesting the authority of the official to collect contributions, penalties, interest, benefit overpayments, court costs, and reasonable attorney's fees shall be conclusive evidence of the authority.

(B) The requesting state shall pay all court and related costs incurred.

(d) Notwithstanding any other provisions of this chapter, any employer or any individual, organization, partnership, corporation, or other legal entity engaging, in any way, in contract construction activity and subcontracting out any part of that activity shall be liable for any unpaid contributions, interest, and penalties due from the subcontracting employer to the extent that the contributions, interest, and penalties accrue and are attributable to that part of his, her, or its work subcontracted to the subcontracting employer.

(e) (1) (A) Notwithstanding any other provisions of this chapter, any employer or any individual, organization, partnership, corporation, or other legal entity that meets the definition of "lessor employing unit" as set forth in subdivision (e)(4) of this section shall be liable for contributions on wages paid by the lessor employing unit to individuals performing services for client lessees of the lessor employing unit. (B) Unless the lessor employing unit has timely complied with the provisions of subdivision (e)(2) of this section, any employer, individual, organization, partnership, corporation, or other legal entity leasing employees from any lessor employing unit shall be jointly and severally liable for any unpaid contributions, interest, and penalties due under this chapter from any lessor employing unit attributable to wages for services performed for the client lessee entity by employees leased to the client lessee entity. (C) Beginning on or after January 1, 1998, the lessor employer shall keep separate records and submit separate quarterly contribution and wage reports for each of its client lessee entities using the client lessee's account number and unemployment contribution rate. (2) (A) (i) (a) In order to relieve client lessees from joint and several liability and the separate reporting requirements imposed under subdivision (e)(1) of this section, any lessor employing unit as defined in subdivision (e)(4) of this section may post and maintain a surety bond issued by a corporate surety authorized to do business in Arkansas in the amount of one hundred thousand dollars ($100,000) to ensure prompt payment of contributions, interest, and penalties for which the lessor employing unit may be or becomes liable under this chapter. (b) For the period beginning on or after January 1, 1998, through June 30, 2005, a bonded lessor employing unit shall report all clients' wages on the lessor employing unit's quarterly contribution and wage report using its contribution rate, account number, and federal identification number. (c) (1) Quarterly contribution and wage reports for all clients obtained by bonded lessor employing units on or after July 1, 2005, shall be reported in accordance with subdivision (e)(1)(C) of this section for three (3) consecutive years. (2) After reporting client wages for three (3) consecutive years as required by subdivision (e)(2)(A)(i)( c )( 1 ) of this section, a bonded lessor employing unit shall report client wages on the lessor employing unit's quarterly contribution and wage report using the lessor employing unit's contribution rate, account number, and federal identification number. (ii) If after three (3) years, throughout which the lessor employing unit as defined in subdivision (e)(4) of this section has paid all contributions due in a timely manner, the bond shall be reduced to thirty-five thousand dollars ($35,000) and shall remain at thirty-five thousand dollars ($35,000) so long as the lessor employing unit continues to report and pay all contributions due in a timely manner. (iii) The employee leasing company is prohibited from moving the wages of a client from one (1) leasing company account to another leasing company account with a lower rate. (B) In lieu of a surety bond, the lessor employing unit may deposit in a depository designated by the director securities with marketable value equivalent to the amount required for a surety bond. The securities so deposited shall include authorization to the director to sell any such securities in an amount sufficient to pay any contributions which the lessor employing unit fails to promptly pay when due. (3) Lessor employing units not currently engaged in the business of leasing employees to client lessees shall comply with subdivision (e)(2) of this section before entering into lease agreements with client lessees. (4) The term "lessor employing unit" is defined as an independently established business entity that engages in the business of providing leased employees to any other employer, individual, organization, partnership, corporation, or other legal entity, referred to herein as a client lessee. Any legal entity determined to be engaged in the business of outsourcing shall be considered a "lessor employing unit" under this section. Additionally, the licensing requirements of the Arkansas Professional Employer Organization Recognition and Licensing Act, § 23-92-401 et seq., as administered by the State Insurance Department must be satisfied. (5) The provisions of this subsection shall not be applicable to private employment agencies who provide their employees to employers on a temporary help basis, provided that the private employment agencies are liable as employers for the payment of contributions on wages paid to temporary workers so employed.

(1) (A) Notwithstanding any other provisions of this chapter, any employer or any individual, organization, partnership, corporation, or other legal entity that meets the definition of "lessor employing unit" as set forth in subdivision (e)(4) of this section shall be liable for contributions on wages paid by the lessor employing unit to individuals performing services for client lessees of the lessor employing unit. (B) Unless the lessor employing unit has timely complied with the provisions of subdivision (e)(2) of this section, any employer, individual, organization, partnership, corporation, or other legal entity leasing employees from any lessor employing unit shall be jointly and severally liable for any unpaid contributions, interest, and penalties due under this chapter from any lessor employing unit attributable to wages for services performed for the client lessee entity by employees leased to the client lessee entity. (C) Beginning on or after January 1, 1998, the lessor employer shall keep separate records and submit separate quarterly contribution and wage reports for each of its client lessee entities using the client lessee's account number and unemployment contribution rate.

(A) Notwithstanding any other provisions of this chapter, any employer or any individual, organization, partnership, corporation, or other legal entity that meets the definition of "lessor employing unit" as set forth in subdivision (e)(4) of this section shall be liable for contributions on wages paid by the lessor employing unit to individuals performing services for client lessees of the lessor employing unit.

(B) Unless the lessor employing unit has timely complied with the provisions of subdivision (e)(2) of this section, any employer, individual, organization, partnership, corporation, or other legal entity leasing employees from any lessor employing unit shall be jointly and severally liable for any unpaid contributions, interest, and penalties due under this chapter from any lessor employing unit attributable to wages for services performed for the client lessee entity by employees leased to the client lessee entity.

(C) Beginning on or after January 1, 1998, the lessor employer shall keep separate records and submit separate quarterly contribution and wage reports for each of its client lessee entities using the client lessee's account number and unemployment contribution rate.

(2) (A) (i) (a) In order to relieve client lessees from joint and several liability and the separate reporting requirements imposed under subdivision (e)(1) of this section, any lessor employing unit as defined in subdivision (e)(4) of this section may post and maintain a surety bond issued by a corporate surety authorized to do business in Arkansas in the amount of one hundred thousand dollars ($100,000) to ensure prompt payment of contributions, interest, and penalties for which the lessor employing unit may be or becomes liable under this chapter. (b) For the period beginning on or after January 1, 1998, through June 30, 2005, a bonded lessor employing unit shall report all clients' wages on the lessor employing unit's quarterly contribution and wage report using its contribution rate, account number, and federal identification number. (c) (1) Quarterly contribution and wage reports for all clients obtained by bonded lessor employing units on or after July 1, 2005, shall be reported in accordance with subdivision (e)(1)(C) of this section for three (3) consecutive years. (2) After reporting client wages for three (3) consecutive years as required by subdivision (e)(2)(A)(i)( c )( 1 ) of this section, a bonded lessor employing unit shall report client wages on the lessor employing unit's quarterly contribution and wage report using the lessor employing unit's contribution rate, account number, and federal identification number. (ii) If after three (3) years, throughout which the lessor employing unit as defined in subdivision (e)(4) of this section has paid all contributions due in a timely manner, the bond shall be reduced to thirty-five thousand dollars ($35,000) and shall remain at thirty-five thousand dollars ($35,000) so long as the lessor employing unit continues to report and pay all contributions due in a timely manner. (iii) The employee leasing company is prohibited from moving the wages of a client from one (1) leasing company account to another leasing company account with a lower rate. (B) In lieu of a surety bond, the lessor employing unit may deposit in a depository designated by the director securities with marketable value equivalent to the amount required for a surety bond. The securities so deposited shall include authorization to the director to sell any such securities in an amount sufficient to pay any contributions which the lessor employing unit fails to promptly pay when due.

(A) (i) (a) In order to relieve client lessees from joint and several liability and the separate reporting requirements imposed under subdivision (e)(1) of this section, any lessor employing unit as defined in subdivision (e)(4) of this section may post and maintain a surety bond issued by a corporate surety authorized to do business in Arkansas in the amount of one hundred thousand dollars ($100,000) to ensure prompt payment of contributions, interest, and penalties for which the lessor employing unit may be or becomes liable under this chapter. (b) For the period beginning on or after January 1, 1998, through June 30, 2005, a bonded lessor employing unit shall report all clients' wages on the lessor employing unit's quarterly contribution and wage report using its contribution rate, account number, and federal identification number. (c) (1) Quarterly contribution and wage reports for all clients obtained by bonded lessor employing units on or after July 1, 2005, shall be reported in accordance with subdivision (e)(1)(C) of this section for three (3) consecutive years. (2) After reporting client wages for three (3) consecutive years as required by subdivision (e)(2)(A)(i)( c )( 1 ) of this section, a bonded lessor employing unit shall report client wages on the lessor employing unit's quarterly contribution and wage report using the lessor employing unit's contribution rate, account number, and federal identification number. (ii) If after three (3) years, throughout which the lessor employing unit as defined in subdivision (e)(4) of this section has paid all contributions due in a timely manner, the bond shall be reduced to thirty-five thousand dollars ($35,000) and shall remain at thirty-five thousand dollars ($35,000) so long as the lessor employing unit continues to report and pay all contributions due in a timely manner. (iii) The employee leasing company is prohibited from moving the wages of a client from one (1) leasing company account to another leasing company account with a lower rate.

(i) (a) In order to relieve client lessees from joint and several liability and the separate reporting requirements imposed under subdivision (e)(1) of this section, any lessor employing unit as defined in subdivision (e)(4) of this section may post and maintain a surety bond issued by a corporate surety authorized to do business in Arkansas in the amount of one hundred thousand dollars ($100,000) to ensure prompt payment of contributions, interest, and penalties for which the lessor employing unit may be or becomes liable under this chapter. (b) For the period beginning on or after January 1, 1998, through June 30, 2005, a bonded lessor employing unit shall report all clients' wages on the lessor employing unit's quarterly contribution and wage report using its contribution rate, account number, and federal identification number. (c) (1) Quarterly contribution and wage reports for all clients obtained by bonded lessor employing units on or after July 1, 2005, shall be reported in accordance with subdivision (e)(1)(C) of this section for three (3) consecutive years. (2) After reporting client wages for three (3) consecutive years as required by subdivision (e)(2)(A)(i)( c )( 1 ) of this section, a bonded lessor employing unit shall report client wages on the lessor employing unit's quarterly contribution and wage report using the lessor employing unit's contribution rate, account number, and federal identification number.

(a) In order to relieve client lessees from joint and several liability and the separate reporting requirements imposed under subdivision (e)(1) of this section, any lessor employing unit as defined in subdivision (e)(4) of this section may post and maintain a surety bond issued by a corporate surety authorized to do business in Arkansas in the amount of one hundred thousand dollars ($100,000) to ensure prompt payment of contributions, interest, and penalties for which the lessor employing unit may be or becomes liable under this chapter.

(b) For the period beginning on or after January 1, 1998, through June 30, 2005, a bonded lessor employing unit shall report all clients' wages on the lessor employing unit's quarterly contribution and wage report using its contribution rate, account number, and federal identification number.

(c) (1) Quarterly contribution and wage reports for all clients obtained by bonded lessor employing units on or after July 1, 2005, shall be reported in accordance with subdivision (e)(1)(C) of this section for three (3) consecutive years. (2) After reporting client wages for three (3) consecutive years as required by subdivision (e)(2)(A)(i)( c )( 1 ) of this section, a bonded lessor employing unit shall report client wages on the lessor employing unit's quarterly contribution and wage report using the lessor employing unit's contribution rate, account number, and federal identification number.

(1) Quarterly contribution and wage reports for all clients obtained by bonded lessor employing units on or after July 1, 2005, shall be reported in accordance with subdivision (e)(1)(C) of this section for three (3) consecutive years.

(2) After reporting client wages for three (3) consecutive years as required by subdivision (e)(2)(A)(i)( c )( 1 ) of this section, a bonded lessor employing unit shall report client wages on the lessor employing unit's quarterly contribution and wage report using the lessor employing unit's contribution rate, account number, and federal identification number.

(ii) If after three (3) years, throughout which the lessor employing unit as defined in subdivision (e)(4) of this section has paid all contributions due in a timely manner, the bond shall be reduced to thirty-five thousand dollars ($35,000) and shall remain at thirty-five thousand dollars ($35,000) so long as the lessor employing unit continues to report and pay all contributions due in a timely manner.

(iii) The employee leasing company is prohibited from moving the wages of a client from one (1) leasing company account to another leasing company account with a lower rate.

(B) In lieu of a surety bond, the lessor employing unit may deposit in a depository designated by the director securities with marketable value equivalent to the amount required for a surety bond. The securities so deposited shall include authorization to the director to sell any such securities in an amount sufficient to pay any contributions which the lessor employing unit fails to promptly pay when due.

(3) Lessor employing units not currently engaged in the business of leasing employees to client lessees shall comply with subdivision (e)(2) of this section before entering into lease agreements with client lessees.

(4) The term "lessor employing unit" is defined as an independently established business entity that engages in the business of providing leased employees to any other employer, individual, organization, partnership, corporation, or other legal entity, referred to herein as a client lessee. Any legal entity determined to be engaged in the business of outsourcing shall be considered a "lessor employing unit" under this section. Additionally, the licensing requirements of the Arkansas Professional Employer Organization Recognition and Licensing Act, § 23-92-401 et seq., as administered by the State Insurance Department must be satisfied.

(5) The provisions of this subsection shall not be applicable to private employment agencies who provide their employees to employers on a temporary help basis, provided that the private employment agencies are liable as employers for the payment of contributions on wages paid to temporary workers so employed.

Amended by Act 2019, No. 315,§ 834, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 302, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 301, eff. 7/1/2019.

Amended by Act 2019, No. 455,§ 1, eff. 7/24/2019.

Amended by Act 2015, No. 690,§ 7, eff. 7/1/2015.

Acts 1941, No. 391, § 14; 1965, No. 33, § 2; 1975, No. 609, § 11; 1977, No. 376, § 16; 1979, No. 492, § 14; 1979, No. 922, § 14; A.S.A. 1947, § 81-1117; Acts 1987, No. 753, §§ 20, 21; 1989, No. 420, §§ 13, 14; 1991, No. 100, §§ 46, 47; 1997, No. 234, § 25; 2003, No. 1223, § 13; 2005, No. 902, §§ 12, 13; 2007, No. 490, § 16.
Ark. Code Ann. § 11-9-602 — AR Code / Title 11 / Chapter 9 / Subchapter 6 / Section 11-9-602
Compensation for silicosis or asbestosis
Status: in_force

(a) As used in this subchapter, unless the context otherwise requires: (1) "Asbestosis" means the characteristic fibrotic condition of the lungs caused by the inhalation of asbestos dust; and (2) "Silicosis" means the characteristic fibrotic condition of the lungs caused by the inhalation of silica dust. (b) In the absence of conclusive evidence in favor of the claim, disability or death from silicosis or asbestosis shall be presumed not to be due to the nature of any occupation within the provision of this subchapter unless during the ten (10) years immediately preceding the date of disablement the employee has been exposed to the inhalation of silica dust or asbestos dust over a period of not less than five (5) years, two (2) years of which shall have been in this state, under a contract of employment existing in this state. However, if the employee has been employed by the same employer during the whole of the five-year period, his or her right to compensation against the employer shall not be affected by the fact that he or she had been employed during any part of the period outside of this state. (c) Except as in this subchapter otherwise provided, compensation for disability from uncomplicated silicosis or asbestosis shall be payable in accordance with the provisions of §§ 11-9-519 - 11-9-526 . However, no compensation shall be payable for disability from silicosis or asbestosis of less than thirty-three and one-third percent (331/3%) of the total disability. (d) (1) In case of disability or death from silicosis or asbestosis complicated with tuberculosis of the lungs, compensation shall be payable as for uncomplicated silicosis or asbestosis, provided that the silicosis or asbestosis was an essential factor in the causing of disability or death. (2) In case of disability or death from silicosis or asbestosis complicated with any other disease, or from any other disease complicated with silicosis or asbestosis, the compensation shall be reduced as provided in § 11-9-601(c) . (e) (1) (A) (i) Where an employee, though not actually disabled, is found by the Workers' Compensation Commission to be affected by silicosis or asbestosis to such a degree as to make it unduly hazardous for him or her to continue in an employment involving exposure to the hazards of the disease, the commission may order that he or she be removed from his or her employment. In such a case, or in case he or she has already been discharged from the employment and is unemployed, he or she shall be entitled to compensation until he or she can obtain steady employment in some other suitable occupation in which there are no hazards of the disease. (ii) However, the compensation shall in no case be payable for longer than twenty-six (26) weeks immediately following the date of removal or discharge and unless application for compensation is made within the period. (B) In case the employee obtains other suitable employment at reduced wages, the payments of compensation during such part of the twenty-six-week-period as he or she is so employed shall be at the rate prescribed in § 11-9-520 . (2) (A) When in any case the forced change of employment shall, in the opinion of the commission, require that the employee be given special training in order to fit him or her for another occupation, the employer liable for compensation shall pay for the training and incidental traveling expenses an additional sum, in no case, however, to exceed four hundred dollars ($400). (B) The payment shall be made for the benefit of the employee to such person as the commission shall direct. (C) No payment, however, shall be made unless the employee accepts the special training directed by the commission, nor shall payment be made for a longer period than the employee submits to the training. (3) If an employee has been compensated, whether specially trained or not, and thereafter engages in any occupation which exposes him or her to hazards of silicosis or asbestosis without first having obtained the written approval of the commission, neither he or she, his or her dependents, personal representative, nor any other person shall be entitled to compensation or damages for his or her disablement or death from either of the diseases. (4) However, neither a claim for nor receipt of compensation or benefits under this subsection shall bar the employee from any right to compensation for actual disability from silicosis or asbestosis if the disability results not later and within the time limited in § 11-9-601(g) . Init. Meas. 1948, No. 4, § 14, Acts 1949, p. 1420; Acts 1975 (Extended Sess., 1976), No. 1227, § 11; A.S.A. 1947, § 81-1314; reen. Acts 1987, No. 1015, § 11.

(a) As used in this subchapter, unless the context otherwise requires: (1) "Asbestosis" means the characteristic fibrotic condition of the lungs caused by the inhalation of asbestos dust; and (2) "Silicosis" means the characteristic fibrotic condition of the lungs caused by the inhalation of silica dust.

(1) "Asbestosis" means the characteristic fibrotic condition of the lungs caused by the inhalation of asbestos dust; and

(2) "Silicosis" means the characteristic fibrotic condition of the lungs caused by the inhalation of silica dust.

(b) In the absence of conclusive evidence in favor of the claim, disability or death from silicosis or asbestosis shall be presumed not to be due to the nature of any occupation within the provision of this subchapter unless during the ten (10) years immediately preceding the date of disablement the employee has been exposed to the inhalation of silica dust or asbestos dust over a period of not less than five (5) years, two (2) years of which shall have been in this state, under a contract of employment existing in this state. However, if the employee has been employed by the same employer during the whole of the five-year period, his or her right to compensation against the employer shall not be affected by the fact that he or she had been employed during any part of the period outside of this state.

(c) Except as in this subchapter otherwise provided, compensation for disability from uncomplicated silicosis or asbestosis shall be payable in accordance with the provisions of §§ 11-9-519 - 11-9-526 . However, no compensation shall be payable for disability from silicosis or asbestosis of less than thirty-three and one-third percent (331/3%) of the total disability.

(d) (1) In case of disability or death from silicosis or asbestosis complicated with tuberculosis of the lungs, compensation shall be payable as for uncomplicated silicosis or asbestosis, provided that the silicosis or asbestosis was an essential factor in the causing of disability or death. (2) In case of disability or death from silicosis or asbestosis complicated with any other disease, or from any other disease complicated with silicosis or asbestosis, the compensation shall be reduced as provided in § 11-9-601(c) .

(1) In case of disability or death from silicosis or asbestosis complicated with tuberculosis of the lungs, compensation shall be payable as for uncomplicated silicosis or asbestosis, provided that the silicosis or asbestosis was an essential factor in the causing of disability or death.

(2) In case of disability or death from silicosis or asbestosis complicated with any other disease, or from any other disease complicated with silicosis or asbestosis, the compensation shall be reduced as provided in § 11-9-601(c) .

(e) (1) (A) (i) Where an employee, though not actually disabled, is found by the Workers' Compensation Commission to be affected by silicosis or asbestosis to such a degree as to make it unduly hazardous for him or her to continue in an employment involving exposure to the hazards of the disease, the commission may order that he or she be removed from his or her employment. In such a case, or in case he or she has already been discharged from the employment and is unemployed, he or she shall be entitled to compensation until he or she can obtain steady employment in some other suitable occupation in which there are no hazards of the disease. (ii) However, the compensation shall in no case be payable for longer than twenty-six (26) weeks immediately following the date of removal or discharge and unless application for compensation is made within the period. (B) In case the employee obtains other suitable employment at reduced wages, the payments of compensation during such part of the twenty-six-week-period as he or she is so employed shall be at the rate prescribed in § 11-9-520 . (2) (A) When in any case the forced change of employment shall, in the opinion of the commission, require that the employee be given special training in order to fit him or her for another occupation, the employer liable for compensation shall pay for the training and incidental traveling expenses an additional sum, in no case, however, to exceed four hundred dollars ($400). (B) The payment shall be made for the benefit of the employee to such person as the commission shall direct. (C) No payment, however, shall be made unless the employee accepts the special training directed by the commission, nor shall payment be made for a longer period than the employee submits to the training. (3) If an employee has been compensated, whether specially trained or not, and thereafter engages in any occupation which exposes him or her to hazards of silicosis or asbestosis without first having obtained the written approval of the commission, neither he or she, his or her dependents, personal representative, nor any other person shall be entitled to compensation or damages for his or her disablement or death from either of the diseases. (4) However, neither a claim for nor receipt of compensation or benefits under this subsection shall bar the employee from any right to compensation for actual disability from silicosis or asbestosis if the disability results not later and within the time limited in § 11-9-601(g) .

(1) (A) (i) Where an employee, though not actually disabled, is found by the Workers' Compensation Commission to be affected by silicosis or asbestosis to such a degree as to make it unduly hazardous for him or her to continue in an employment involving exposure to the hazards of the disease, the commission may order that he or she be removed from his or her employment. In such a case, or in case he or she has already been discharged from the employment and is unemployed, he or she shall be entitled to compensation until he or she can obtain steady employment in some other suitable occupation in which there are no hazards of the disease. (ii) However, the compensation shall in no case be payable for longer than twenty-six (26) weeks immediately following the date of removal or discharge and unless application for compensation is made within the period. (B) In case the employee obtains other suitable employment at reduced wages, the payments of compensation during such part of the twenty-six-week-period as he or she is so employed shall be at the rate prescribed in § 11-9-520 .

(A) (i) Where an employee, though not actually disabled, is found by the Workers' Compensation Commission to be affected by silicosis or asbestosis to such a degree as to make it unduly hazardous for him or her to continue in an employment involving exposure to the hazards of the disease, the commission may order that he or she be removed from his or her employment. In such a case, or in case he or she has already been discharged from the employment and is unemployed, he or she shall be entitled to compensation until he or she can obtain steady employment in some other suitable occupation in which there are no hazards of the disease. (ii) However, the compensation shall in no case be payable for longer than twenty-six (26) weeks immediately following the date of removal or discharge and unless application for compensation is made within the period.

(i) Where an employee, though not actually disabled, is found by the Workers' Compensation Commission to be affected by silicosis or asbestosis to such a degree as to make it unduly hazardous for him or her to continue in an employment involving exposure to the hazards of the disease, the commission may order that he or she be removed from his or her employment. In such a case, or in case he or she has already been discharged from the employment and is unemployed, he or she shall be entitled to compensation until he or she can obtain steady employment in some other suitable occupation in which there are no hazards of the disease.

(ii) However, the compensation shall in no case be payable for longer than twenty-six (26) weeks immediately following the date of removal or discharge and unless application for compensation is made within the period.

(B) In case the employee obtains other suitable employment at reduced wages, the payments of compensation during such part of the twenty-six-week-period as he or she is so employed shall be at the rate prescribed in § 11-9-520 .

(2) (A) When in any case the forced change of employment shall, in the opinion of the commission, require that the employee be given special training in order to fit him or her for another occupation, the employer liable for compensation shall pay for the training and incidental traveling expenses an additional sum, in no case, however, to exceed four hundred dollars ($400). (B) The payment shall be made for the benefit of the employee to such person as the commission shall direct. (C) No payment, however, shall be made unless the employee accepts the special training directed by the commission, nor shall payment be made for a longer period than the employee submits to the training.

(A) When in any case the forced change of employment shall, in the opinion of the commission, require that the employee be given special training in order to fit him or her for another occupation, the employer liable for compensation shall pay for the training and incidental traveling expenses an additional sum, in no case, however, to exceed four hundred dollars ($400).

(B) The payment shall be made for the benefit of the employee to such person as the commission shall direct.

(C) No payment, however, shall be made unless the employee accepts the special training directed by the commission, nor shall payment be made for a longer period than the employee submits to the training.

(3) If an employee has been compensated, whether specially trained or not, and thereafter engages in any occupation which exposes him or her to hazards of silicosis or asbestosis without first having obtained the written approval of the commission, neither he or she, his or her dependents, personal representative, nor any other person shall be entitled to compensation or damages for his or her disablement or death from either of the diseases.

(4) However, neither a claim for nor receipt of compensation or benefits under this subsection shall bar the employee from any right to compensation for actual disability from silicosis or asbestosis if the disability results not later and within the time limited in § 11-9-601(g) .

Init. Meas. 1948, No. 4, § 14, Acts 1949, p. 1420; Acts 1975 (Extended Sess., 1976), No. 1227, § 11; A.S.A. 1947, § 81-1314; reen. Acts 1987, No. 1015, § 11.