Workforce Service Regulations

STATE OF ARKANSAS WORKFORCE SERVICES REGULATIONS AS AMENDED WITH REVISED STATUTES ANNOTATED

Regulation No. 1 Manner In Which Regulations Became Effective (Rescinded)
Regulation No. 2 Cash Value Of Certain Remunerations
Regulation No. 3 Exclusion Of Expense Allowances And Reimbursements From Wages
Regulation No. 4 Identification Of Covered Workers
Regulation No. 5 Posting Of Notice To Workers
Regulation No. 6 Contribution Payments And Reports, Payments In Lieu Of Contributions, Advance Payments, And Wage Reports
Regulation No. 7 Transfer Of Experience To Successors (Rescinded)
Regulation No. 8 Termination Of Coverage
Regulation No. 9 Seasonal Industries, Employer Reports And Benefits
Regulation No. 10 Group Accounts
Regulation No. 11 Contribution Rates, Voluntary Payments And Election Of Annual Payroll
Regulation No. 12 Employing Unit Records
Regulation No. 13 Employing Unit Reports
Regulation No. 14(a) Week Of Unemployment Within A Benefit Year
Regulation No. 14(b) Claim Filing
Regulation No. 14(c) Registration And Reporting
Regulation No. 14(d) Work Search
Regulation No. 15 Notice Of Claims Filed And Benefits Charged, Employer Response, And Noncharge Rights
Regulation No. 16 Extended Benefits
Regulation No. 17 Monetary Determination Notice
Regulation No. 18 Payment Of Benefits To Interstate Claimants
Regulation No. 19 Disqualification Under Subsection 5(A) And Under Subsection 5(D) (Rescinded)
Regulation No. 20 Lessor Employing Units
Regulation No. 21 Cancellation And Reissuance Of Benefit Checks
Regulation No. 22 Disclosure Of Information (Rescinded)
Regulation No. 23 Destruction Of Division Of Workforce Services Records
Regulation No. 24 Reasonable Assurance Defined (Rescinded)
Regulation No. 25 Nonresident Aliens (Rescinded)
Regulation No. 26 Determination Of Employer When Sickness Or Accident Disability Payments Are Made By A Third Party
Regulation No. 27 Employer Coverage Hearings
Regulation No. 28 Determination Of General Educational Development And Adult Basic Education Courses As Training In Demand Occupations
Regulation No. 29 Training Trust Fund Program

Regulation No. 1

MANNER IN WHICH REGULATIONS BECAME EFFECTIVE
Arkansas Division of Workforce Services Regulation No. 1 is hereby rescinded.
This recision shall be in full force and effect on and after January 1, 1988.

Regulation No. 2

CASH VALUE OF CERTAIN REMUNERATIONS
The following regulation is hereby promulgated and adopted by the Director, Arkansas Division of Workforce Services, pursuant to Arkansas Code 11-10-215:
(A) The Director of the Arkansas Division of Workforce Services shall determine or approve the cash value of any payment in kind, considered as payment for service performed by an individual, which is in addition to, or in lieu of, money wages and such values shall be reported as wages.
(B) A money value for payment in kind furnished to a worker agreed upon by the worker and his employing unit shall be deemed the cash value of such payment in kind unless it is less than rates specially determined by the Director or, in the case of board and lodging, less than the rates prescribed in Paragraph (C), below.
(C) Board and/or lodging furnished an individual in addition to, or in lieu of, money or wages, shall be reported as wages and shall be deemed to have not less than the following values:
Full board and room weekly ………………….. $ 40.00
Meals per week …………………………….. $ 22.50
Meals per day ……………………………… $ 3.75
Each meal …………………………………. $ 1.50
Lodging per week …………………………… $ 21.00
Lodging per day ……………………………. $ 3.50
(D) Notwithstanding the provisions of Paragraph (C), above, if the cost of meals furnished an individual in addition to, or in lieu of, money or wages exceeds the amounts set forth in Paragraph (C), the employer may value meals so provided on the basis of their cost to the employer.
This amended regulation shall take effect and be in full force on and after July 1, 1987.

Regulation No. 3

EXCLUSION OF EXPENSE ALLOWANCES AND REIMBURSEMENTS FROM WAGES
The following regulation is hereby amended, promulgated and adopted by the Director, Arkansas Division of Workforce Services, pursuant to Arkansas Code 11-10-215:
Any allowances or reimbursements for traveling or other expenses made by an employer to any traveling salesman or other individual shall constitute wages unless: (a) allowances are identified as such and are for bona fide, ordinary and necessary expenses normally incurred, or reasonably expected to be incurred, by the individual while conducting business on behalf of his employer; or, (b) reimbursements for expenses incurred do not exceed those amounts accounted for by the individual to his employer.
This amended regulation shall take effect and be in full force on and after January 1, 1988.

Regulation No. 4

IDENTIFICATION OF COVERED WORKERS
The Director prescribes:
(A) That, each employer shall secure the Social Security number of each worker employed by him in employment subject to the Arkansas Division of Workforce Services Law.
(B) That, the employer shall report the worker’s Social Security number in making any report required by the Division of Workforce Services with respect to a worker.
This regulation shall take effect and be in full force on and after July 1, 1971.

Regulation No. 5

IDENTIFICATION OF COVERED WORKERS
This Regulation is hereby amended, promulgated and adopted by the Director, Arkansas Division of Workforce Services, pursuant to Arkansas Code 11-10-520, to read as follows:
(A) Every employing unit which is, or becomes an employer, under the provisions of the Arkansas Division of Workforce Services Law (Law) shall post, on a continuing basis, a printed notice informing his workers that he is an employer under the Law and that, in the event of their unemployment, they may be eligible for unemployment benefits.
(B) The notices shall be maintained in locations readily accessible to the employer’s workers.
(C) The notices shall not be posted by any employing unit that has not been determined to be, or who has ceased to be, an employer under the Law.
(D) The Director shall supply notices to employing units for posting when they are determined to be employers under the Law or upon request.
(E) Any Lessor Employing Unit will provide individual, written notice to each employee specifying the appropriate Division of Workforce Services account number and employer name to be used for the purpose of applying for unemployment insurance benefits.
This amended regulation shall take effect and be in full force on and after July 1, 2003.

Regulation No. 6

CONTRIBUTION PAYMENTS AND REPORTS, PAYMENTS IN LIEU OF CONTRIBUTIONS, ADVANCE PAYMENTS, AND WAGE REPORTS
The following regulation is hereby amended, promulgated and adopted by the Director, Arkansas Division of Workforce Services, pursuant to 11-10-701, 11-10-713, 11-10-401-403, 11-10-318 and 11-10-716: :
(A) (1) Except as otherwise provided in this Paragraph (A), each employing unit, which is or becomes an employer under the provisions of the Arkansas Division of Workforce Services Law, including those who elect to make payments in lieu of contributions under Section 11-10-713 of the law, shall file with the Division of Workforce Services an Employer’s Quarterly Contribution and Wage Report on report forms provided by the Division of Workforce Services, either on its own initiative or at the request of such employing unit. The report shall be filed on a quarterly basis in accordance with the due dates specified in paragraph B, below. The report shall contain:
(a) The employer’s name, Division of Workforce Services account number, and address at which payroll records are kept.
(b) The name and Social Security number of each worker employed by the employer during the calendar quarter.
(c) The total wages, as defined in Arkansas Code 11-10-215, paid to each individual in his employ with respect to the calendar quarter designated on the report form.
(d) Any other information that may be requested on the form.
(2) Employers may submit their quarterly contribution and wage reports on their own paper provided each sheet is no larger than 8 ½” by 11″ in size, that it contains all of the information required under Paragraph (A) (1), above, and that it is in the same format as the report form prescribed by the Division of Workforce Services.
(3) All employers required to report W-2 copy A information on magnetic media tape to the Social Security Administration, pursuant to 26 CFR Section 301.6011-2, are likewise required to report quarterly wage information to the Arkansas Division of Workforce Services on 3 ½” diskette or CD effective January 1, 2008, and, after proper notification, Electronic Data Interchange via Internet access. Employers not required to report by tape or diskette by the Social Security Administration may do so as an option. These employers may also report via Internet access.
(4) All employing units that are employers by virtue of the fact that they are care recipients receiving personal care services pursuant to an Arkansas Medicaid program and that have less than three years of benefit risk may have the required information reported by an entity under contract with the State to provide fiscal/employer agent services for Arkansas Medicaid programs. The information may be reported under a single account number established by the fiscal/employer agent. The fiscal/employer agent shall be liable for all contributions, penalties, and interest related to the account. The fiscal/employer agent shall maintain separate records for each employer for which it reports on the account.
(B) With respect to wages paid for employment for any calendar year, contributions shall become due and payable on a calendar quarter basis. The contribution payment together with the quarterly Contribution and Wage Report shall be due and payable in the following manner:
(1) The first calendar quarter shall be due and payable during the month of April of the calendar year.
(2) The second calendar quarter shall be due and payable during the month of July of the calendar year.
(3) The third calendar quarter shall be due and payable during the month of October of the calendar year.
(4) The fourth calendar quarter shall be due and payable during the month of January of the next calendar year.
(5) An employer as defined in (A) (3) above may, after January 1, 1998, and after proper notification, be required to submit contribution payments to this agency by electronic funds transfer.
(6) An employer, effective July 1, 2003, and after proper notification, may submit contribution payments by a credit card approved by the Arkansas Division of Workforce Services.
(C) All contribution payments and reports shall include all contributions with respect to wages paid for employment in all pay periods ending within the calendar quarter to which the payment and report has reference.
(D) Wages earned for employment, the exact amount of which, or the person to whom payable was not determined during any previous pay period shall, for the purposes of this regulation, be reported in the pay period in which they are actually paid.
(E) The receipt date of any contribution payment or report shall be the day on which it is received either by the Division of Workforce Services in the State Administrative Office at Little Rock, Arkansas, or by a field representative of the Division of Workforce Services, except that the receipt date of any contribution payment or report mailed to the Division of Workforce Services shall be the day it was postmarked as received in the mails by the United States Postal Service. The receipt date of any contribution payment by electronic funds transfer shall be the date that the remittance is transferred to the Department.
(F) Upon the written request of any employer filed with the Director on or before the due date of any contribution payment, the Director, for good cause shown, may grant in writing an extension of time for the filing of a Quarterly Contribution and Wage Report and the payment of the contribution due thereon, but—
(1) no extension for the filing of the contribution report and the payment of the contribution due thereon shall exceed thirty (30) days; and
(2) no extension shall postpone the filing of the contribution report and the payment of the contribution due thereon beyond the fifteenth day preceding the last day for filing tax returns under the Federal Unemployment Tax Act
If any employer who has been granted an extension fails to file his Quarterly Contribution and Wage Report within the extension period, the penalty provision of the Law shall apply, and, if any employer fails to pay the contribution due on the report within the extension period, interest shall be payable from the original due date as if no extension has been granted.
(G) The first contribution payment, together with the contribution report of any employing unit who becomes an employer under this Law, shall be due and payable during the calendar month next following the close of the calendar quarter in which he becomes an employer.
(H) The certification on each Employer’s Quarterly contribution and Wage Report shall be signed by:
(1) the individual, if the employer is an individual, or
(2) the president, vice president, or other principal officer, if the employer is a corporation, or
(3) a responsible and duly authorized agent having knowledge of its affairs, if the employer is an individual partnership, other unincorporated organization, governmental employing unit, or a group account.
(I) Whenever the Director finds the collection of contributions from any particular employer may be jeopardized because of bankruptcy or removal or other factors, he may advance the due date of such employer’s contributions to such date, succeeding the period with respect to which they have accrued, as he deems advisable, or may in his discretion, upon such finding or upon the request of an employer, prescribe payment of contributions from such employer monthly rather than quarterly.
(J) At the end of each calendar quarter, or as soon thereafter as possible, the Division of Workforce Services shall send to each employing unit, which makes payments in lieu of contributions, except State government employing units, a quarterly listing of benefit charges showing the amount of regular and extended benefits paid to claimants during such quarter based on wages paid by such employing unit and charged to such employing unit.
(K)Refunds of excess advance payments made by reimbursable employers under Arkansas Code 11-10-713 shall be made if the employing unit requests the refund within thirty (30) days after the date on which the Director mails or otherwise delivers the overpayment notice to the employing unit at the end of a calendar year.
(L) At the end of each calendar quarter, or as soon thereafter as possible, the Director shall bill the Department of Finance and Administration of the State of Arkansas for all regular and extended benefits chargeable to State government employing units. The Department of Finance and Administration shall pay such billings within thirty (30) days after the date the Director mails or otherwise delivers such billings to the Department of Finance and Administration.

This amended regulation shall take effect and be in full force on and after January 1, 2008.

Regulation No. 7

TRANSFER OF EXPERIENCE TO SUCCESSORS
Division of Workforce Services Regulation No. 7 is hereby rescinded.
This recision shall be in full force and effect on and after January 1, 1998.

Regulation No. 8

TERMINATION OF COVERAGE
This regulation is hereby amended, promulgated, and adopted by the Director, Arkansas Division of Workforce Services, pursuant to Arkansas Code 11-10-402:
(A) Except as otherwise provided in Arkansas Code 11-10-403 of the Arkansas Division of Workforce Services Law, the following employing units shall cease to be employers subject to said Law, either upon approval by the Director of their application for termination of coverage or upon determination of the facts and decision by the Director on his own initiative:
(1) Any employing unit having its base of operations or point of control either within or without this State, but which has not had any individuals in employment throughout a period of two complete calendar quarters and does not anticipate having individuals in employment in the State.
(2) Any employing unit, the base of operations or point of control of which is either within or without this State, and which terminates its business for any reason whatsoever, or sells its business or assets to another.
(B) Each employing unit so ceasing to be an employer shall render a report of such cessation promptly to the Director, in accordance with Regulation No. 13, and shall likewise promptly notify the Director in case of any resumption of business.
This amended regulation shall take effect and be in full force on and after January 1, 1988.

Regulation No. 9

SEASONAL INDUSTRIES, EMPLOYER REPORTS AND BENEFITS
This regulation is hereby amended, promulgated and adopted by the Director, Arkansas Division of Workforce Services, pursuant to Arkansas Code 11-10-506, to read as follows:
(A) DEFINITIONS – As used in this regulation, unless the context clearly requires otherwise:
(1) ‘Industry’ is all of that group of employers classified under the same four (4) digit Industrial Classification Code of the Social Security Board, except that when the Director finds that any such industry includes one (1) or more groups of employers who are distinct in nature from the remainder of employers in such industry, and that these groups are sufficiently large and homogenous, the Director may set up appropriate subclassifications within such industry and treat such subclassifications as a separate industry. The Director shall notify the Division of Workforce Services Advisory Council quarterly of any request for change in subclassification status.
(2) ‘Seasonal employment’ is employment by an employer within the normal seasonal period of operation of an industry subsequent to that industry having been determined by the Director to be a seasonal industry.
(3) ‘Seasonal earnings’ are wages paid in seasonal employment as above defined.
(4) ‘Seasonal benefits’ are unemployment insurance benefits based on seasonal earnings as above defined.
(5) ‘Nonseasonal employment’ is employment by an employer in an industry which had not previously been determined by the Director to be a seasonal industry; or employment outside the normal seasonal period of operations of an industry subsequent to that industry’s having been determined by the Director to be a seasonal industry.
(6) ‘Nonseasonal earnings’ are wages paid in nonseasonal employment as above defined.
(7) ‘Nonseasonal benefits’ are unemployment insurance benefits based on nonseasonal earnings as above defined.
(B) DETERMINATIONS OF SEASONAL INDUSTRY
(1) A determination on a seasonal industry and its normal seasonal period of operations shall apply to each employer in the industry; each employer shall be promptly notified of any determination affecting his industry; each employer in an industry determined seasonal shall keep posted conspicuously a notice provided by the Division of Workforce Services notifying employees of the determination and informing them that their benefit rights are subject to the restrictions imposed by the determination and by this regulation.
(2) Upon the initiation of a study to determine whether an industry should continue to be classified as seasonal, the Director shall notify all active employers within that industry of the study. The Director shall, as part of the study, schedule a hearing to consider the continuation of the seasonal classification and shall notify all of the active employers in the industry of the time and place for such hearing, thereby affording the opportunity to attend and participate in the hearing. Such hearing notification shall be posted by the employer with other notice(s) provided by the Division of Workforce Services as stated in Paragraph (B)(1), above.
(C) SEASONAL EMPLOYER REPORTS
Each employer in a seasonal industry shall keep separate account of wages paid to employees within and without the normal seasonal period of operations, and shall report these wages on a special seasonal quarterly report form provided by the Division of Workforce Services.
(D) PAYMENT OF BENEFITS TO SEASONAL WORKERS
(1) The weekly benefit amount and the maximum benefit amount of any claimant who is a seasonal worker shall be calculated in the usual manner as prescribed by Law, but seasonal benefit rights shall be used in the payment of such worker’s benefits only when the benefits accrue during weeks of unemployment within the normal seasonal operating period of the industry. A week of unemployment shall be deemed to be ‘in’, ‘within’, or ‘during’ the normal seasonal period if four (4) or more days of the week are included therein.
(2) In calculating any benefit determination for a seasonal worker as provided in paragraph (D)(1) of this regulation, there shall be stated, in addition to the weekly and maximum benefit amounts, the amount of ‘seasonal’ benefits which may be payable only for unemployment occurring within the normal seasonal period of a seasonal industry, and the amount of ‘non-seasonal’ benefits, if any. Seasonal benefits and non-seasonal benefits may be payable to a seasonal worker in an aggregate amount equal to his maximum benefit amount for weeks of unemployment occurring during the normal seasonal operating period of the industry, provided that non-seasonal benefits shall be payable to such worker for unemployment in such period only if his seasonal benefits have previously been exhausted. Non-seasonal benefits shall be payable to a seasonal worker for weeks of unemployment occurring outside such period but shall be based only on wages paid in non-seasonal employment and shall not be payable in an aggregate amount greater than the seasonal worker’s maximum benefit amount determined according to Arkansas Code Annotated §11-10-501 through §11-10-505, less the amounts of any benefits which have previously been paid such worker during the same benefit year.
(3) Benefits paid to a seasonal worker shall be charged to a employer’s experience rating account in the following manner:
(a) Seasonal benefits paid shall be prorated only on the basis of seasonal base period wages and charged in the manner prescribed in Arkansas Code Annotated §11-10-703, to the separate account(s) of the base period employer(s) that paid the seasonal wages; and
(b) Non-seasonal benefits paid shall be prorated only on the basis of non-seasonal, base period wages and charged in the manner prescribed in Arkansas Code Annotated §11-10-703, to the separate account(s) of the base period employer(s) that paid the non-seasonal wages.
(4) No wages shall be deemed ‘seasonal’ if earned prior to the effective date of the determination of such industry as seasonal by the Director.
This amended regulation shall take effect and be in full force on and, after July 1, 1989.

Regulation No. 10

GROUP ACCOUNTS
The following regulation is hereby amended, promulgated and adopted by the Director, Arkansas Division of Workforce Services, pursuant to Arkansas Code 11-10-713:
(A) An application for a group account shall show:
(1) Name, address, and established Arkansas Division of Workforce Services account number of member employing units.
(2) Name and address of the authorized group representative.
(3) Signatures of each employing unit member.
(4) An authorization for the representative named by the group
(a) to act for the group, and
(b) to allocate the determined legal liability to each member of the group.
(B) A group account shall be terminated upon request received not less than one (1) calendar quarter prior to the proposed effective date or at the discretion of the Director.
(C) The Division of Workforce Services shall issue a quarterly listing within thirty (30) days after the close of a calendar quarter, or as soon thereafter as possible, for each group account with respect to the combined benefit charges of all members of the group and shall mail such listing to the last known address of the authorized representative of the group.
(D) An active employing unit which is a member of a continuing group account may withdraw from such group provided that:
(1) If there are two (2) or more employers remaining in the group, the authorized representative submits an amended application notifying the Division of Workforce Services of such intention not less than one (1) calendar quarter prior to the effective date of withdrawal.
(2) If the withdrawal will eliminate the group account, the authorized representative shall file an amended application to terminate the group status, not later than one (1) quarter prior to the effective date of such application.
(E) An active employer may be added to an existing authorized group account provided that the authorized representative submits an amended application to the Division of Workforce Services for approval no later than one (1) calendar quarter prior to the effective date of the proposed amended group account.

This amended regulation shall take effect and be in full force on and after January 1, 1988.

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