Unemployment Insurance for Employers
The Arkansas Department of Commerce, Division of Reemployment administers Arkansas’ unemployment insurance program. Reemployment facilitates employer compliance with the Arkansas Employment Security Law, collects unemployment insurance contributions from employers, provides unemployment insurance benefits to those eligible, and maintains management information systems for filing unemployment insurance claims and fraud detection.
Tax Rates
2025
- Taxable wage base: $7,000 per employee
- Administrative assessment: Reduced to 0.1% for fiscal year 2025
- Experienced employer rate range: 0.200% to 10.100%
- New employer rate: 2.0% (1.9% + administrative assessment of 0.1% for 2025.)
- Stabilization rate: This has been replaced by the administrative assessment fee.
2024
- Taxable wage base: $7,000 per employee
- Administrative assessment: Reduced to 0.125% for fiscal year 2024 and 0.1% for fiscal year 2025
- Experienced employer rate range: 0.225%-10.125%
- New employer rate: 2.025% (1.9% plus the administrative assessment of 0.125% for 2024.)
Go Paperless with Tax 21
Tax 21 is the online unemployment insurance employer services portal. Employers can use Tax 21 for the following UI services:
- New Hire Registry (Now on Tax 21!)
- Apply for a new employer account number.
- Sign up to request a login ID for online services.
- File and pay your Employer Quarterly Contribution and Wage Report.
- Request that unemployment insurance benefit claims documents be sent to a different address than the tax documents.
- Request to receive and respond to employer UI claim forms online.
- Respond to UI 901A Overpayment Wage Response System.
- Register for and respond to UI Benefit Notice Response System & Shared Work Program.
- Report Unemployment Insurance Fraud
- Report a Refusal of an Offer of Work
- Report a Failure to Submit to or Pass a Pre-Employment Drug Screen
- Report a Failure to Appear for a Scheduled Job Interview
If you have any questions or comments concerning online unemployment insurance employer services, please email [email protected].
Report Possible Disqualification
Employers can use our online form to efficiently report incidents that may disqualify a claimant from receiving unemployment benefits, such as refusing work, failing to take or pass a pre-employment drug test, or missing a scheduled job interview. Reports can also be submitted through Tax 21.
Why Report?
Individuals receiving UI benefits may be disqualified if they fail to accept offers of suitable work or if they fail to submit to or pass a pre-employment DOT-qualified drug screen. However, to investigate the possible disqualification, Reemployment must be notified. In many instances, a job applicant who is also claiming benefits will not report the refusal or the failure and thereby escapes disqualification. The failure to report the refusal or failure is a form of UI fraud.
An employer usually does not know if a job applicant is collecting UI benefits and, in turn, does not notify Reemployment of the refusal or the failure. To help prevent this fraud, employers are encouraged to report all cases of these situations, regardless of whether the employer knows the individual is drawing benefits. Just provide us with the information – we will do the rest!
Employer Workplace Poster – How to Claim Unemployment
This poster should be displayed in the workplace to inform employees they are covered by state law that provides unemployment insurance benefits for unemployed workers and, under certain conditions, for those working only part-time.
Employer Workplace Poster
Employer Workplace Poster – En Español
Employer Workplace Poster – Vietnamese
Employer Workplace Poster – Laotian
Employer Compliance Info
Arkansas Unemployment Insurance Law
Regulations
UI Employer Handbook
The UI Employer Handbook briefly explains the laws, regulations, and procedures relating to Arkansas’ unemployment insurance program administration. This handbook is intended to provide clear, concise information to help employers protect their rights, fulfill their responsibilities, and make the best possible use of services.
Employer UI Tax Appeal Rights
As an employer, whenever a determination is made that affects your tax liability, a written notice is sent to you. Each determination provides separate appeal rights; in all cases, an appeal must be made in writing and within the time specified in the notice. IT IS EXTREMELY IMPORTANT TO SUBMIT ANY APPEAL WITHIN THE TIME FRAME INDICATED. Read more.
Classification of Workers
Click here to learn more about the classification of Workers for UI tax purposes!
Foreign Labor Certification
- For information on the foreign labor certification process, click here.
- Foreign Labor Certification Data Center, click here.
Resources
- ADWS Employer Newsletter 2023
- ADWS Employer Newsletter 2022
- ADWS Employer Newsletter 2021
- ADWS Employer Newsletter 2020
- UI Benefits Appeal
- Misclassification of Workers
- Worker Misclassification Informational Flyer
- Learn more about Employer UI Contributions
- Report Unemployment Insurance Fraud
- Comparative Approach, Classification of Workers
- Lessor Employing Unit/Professional Employer Organization (PEO) Wage and Tax Information
- Localization of Work Provisions
- Seasonal Employer Designation
- Labor Market Information
