Payroll Arkansas, Unique Aspects of Arkansas Payroll Law and Practice

Payroll Arkansas, Unique Aspects of Arkansas Payroll Law and Practice

The Arkansas State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Finance and Administration
Revenue Division
P.O. Box 9941
Little Rock, AR 72203-9941
501-682-2212
www.state.ar.us/dfa/taxes/wh_tax/index.html

Arkansas requires that you use Arkansas form AR4EC, Employees Withholding Exemption Certificate instead of a Federal W-4 Form for Arkansas State Income Tax Withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Arkansas cafeteria plans: are not taxable for income tax calculation; are not taxable for unemployment insurance purposes. 401(k) plan deferrals are: not taxable for income taxes; are not taxable for unemployment purposes.

In Arkansas supplemental wages are taxed at a 7% flat rate.

You may file your Arkansas State W-2s by magnetic media if you choose to.

The Arkansas State Unemployment Insurance Agency is:

Employment Security...