Appeal Rights – Claimant
Arkansas Appeal Tribunal
You have the right to appeal any determination issued by the Division of Workforce Services to the Arkansas Appeal Tribunal. Your appeal must be received by the Arkansas Appeal Tribunal or a local DWS office within the 20-day appeal period shown on the determination.
An appeal may be filed one of two ways:
- Complete a written Petition for Appeal to Appeal Tribunal Form
- Download and print online or pick up a form at your local DWS office.
- (OR) Write to the Arkansas Appeal Tribunal
- Arkansas Appeal Tribunal, P. O. Box 8013, Little Rock, Arkansas 72203
Appeal Tribunal: 501-682-1063
Arkansas Board of Review
Two stages of administrative appeal are available under Arkansas law. The first appeal may be made to the Arkansas Appeal Tribunal (per the steps above). A further appeal may be made to the Arkansas Board of Review. If you wish to file an appeal to the Board of Review, follow the instructions on your decision notice from the Appeal Tribunal or download the Petition for Appeal to the Board of Review form at the link below. Petition for Appeal to the Board of Review
Board of Review: 501-683-4300
Arkansas Court of Appeals
A judicial review of a Board of Review decision may be requested by filing a Petition for Review to the Arkansas Court of Appeals. Download the Petition for Review to the Arkansas Court of Appeals form at the link below.
Instructions for filing further appeals are included with all decisions issued by the Arkansas Appeal Tribunal and the Board of Review. Reference: Ark. Code Annotated Section 11-10-523 through 11-10-530.
Appeal Rights – 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 each determination carefully. It will provide you with information on how to appeal and your deadline for appealing.
The following is a brief synopsis of the types of notices you may receive and what required steps must be taken to appeal timely.
1. LIABILITY, EMPLOYMENT, OR WAGES. A letter will be sent to you when the Department determines that you are an employer liable for unemployment taxes.
If you wish a reassessment, without a hearing, as to whether individuals performing services on your behalf are employees or whether the remuneration you pay them is wages, you may submit any additional evidence that you have for review. You should submit such evidence within (20) days from the date you receive the letter which notifies you that you are liable for unemployment taxes. Your request should be mailed to Employer Account Services, P. O. Box 8007, Little Rock, AR 72203
You are entitled to an administrative hearing on the question of your liability. If you wish to invoke the administrative hearing procedure, you should address your request for such a hearing as soon as possible to Charisse Childers, Ph.D. Director, Division of Workforce Services, P. O. Box 2981, Little Rock, AR 72203.
2. TAX RATE. On or before February 1 of each year, an “Experience Rating Notice” is sent to each liable employer. This notice shows the rate the employer will use to compute the contribution due on his/her taxable payroll for the current calendar year. The notice becomes conclusive and binding unless you file an application for review and redetermination with the Division in writing within thirty (30) days after the mailing of the notice. You may appeal the denial of your application or redetermination by filing a petition with the clerk of the chancery court in the county of your residence or Pulaski County within twenty (20) days of the mailing of the notice of determination.
3. NOTICE OF CHARGES. A “Quarterly Statement of Paid Benefits Charged to Your Account” (Form ESD-Ark-546) is mailed to you quarterly whenever former employees have been paid unemployment benefits in the previous quarter. You may apply for a review and redetermination within thirty (30) days from when the original statement was mailed.
At the end of each quarter, a “Quarterly Listing of Reimbursable Benefits Paid” (Form ESD-Ark-547) is mailed to each employing unit electing to make payments in lieu of contributions. As a reimbursable employer, you may apply for a redetermination of any statement of benefits paid within thirty (30) days after the statement was mailed.
If you disagree with the Agency’s denial of your application or the redetermination, you may, in turn, file a petition with the clerk of the chancery court in your county of residence or Pulaski County. Your petition must be filed within twenty (20) days from the date the response to your application was mailed by the Agency.
4. NOTICE OF CLAIMANT ELIGIBILITY. A “Notice of Agency Determination” (Form ESD-Ark-578) will be issued to you if you have responded to the “Notice of Claim Filed” (Form ESD-Ark-501(3)) within seven (7) days from the date the notice was mailed. This determination states whether your former employee is eligible for unemployment benefits indicates the applicable section of the law under which the determination is made, and presents a statement showing the facts which were considered in adjudicating the issue. Instructions for filing an appeal are also found on the determination notice.