Arkansas Code of 1987 (2023) › Title 11 - LABOR AND INDUSTRIAL RELATIONS (§§ 11-1-201 — 11-15-105) › Chapter 10 - DEPARTMENT OF WORKFORCE SERVICES LAW (§§ 11-10-101 — 11-10-1018) › Subchapter 7 - CONTRIBUTIONS (§§ 11-10-701 — 11-10-723) › Section 11-10-703 - Future rates - Maintenance of separate accounts

(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.