1. (a)

   1. (1)

      1. (A) Except as otherwise provided in this subsection, each employing unit that is or becomes an employer under the provisions of the Division of Workforce Services Law, Arkansas Code § 11-10-101 et seq., including those that elect to make payments in lieu of contributions under Arkansas Code § 11-10-713, shall file with the Division of Workforce Services an employer’s quarterly contribution and wage report electronically in the division’s online portal.
      2. (B) The report shall be filed on a quarterly basis in accordance with the due dates specified in subsection (b) of this section, below.
      3. (C) The report shall contain:
2. (i) The employer's:
3. (a) (a) Name;
4. (b) (b) Division account number; and

5. (c) (c) Address at which the employer keeps payroll records;

   1. (ii) The name and Social Security number of each worker employed by the employer during the calendar quarter;

      1. (iii) The total wages, as defined in Arkansas Code § 11-10-215, paid to each employee with respect to the calendar quarter designated; and

         1. (iv) Any other information that may be requested on the form.

      2. (D) Each employer’s quarterly contribution and wage report shall be certified by:

         1. (i) The individual, if the employer is an individual;
         2. (ii) The president, vice president, or other principal officer if the employer is a corporation; or
         3. (iii) A responsible and duly authorized agent having knowledge of its affairs, if the employer is:
6. (a) (a) An individual partnership;

7. (b) (b) Another unincorporated organization;

   1. (c) (c) A governmental employing unit; or

      1. (d) (d) A group account.

   2. (2) The employer's quarterly contribution and wage report may only be submitted on paper if:

      1. (A) The employer has fewer than five (5) employees to report for the quarter; and
      2. (B) It contains all of the information required under subdivision (a)(1)(C) of this section.

   3. (3)

      1. (A) All employing units that are care recipients receiving personal care services pursuant to an Arkansas Medicaid program may have the required information reported by an entity under contract with the state to provide fiscal agent services, employer agent services, or both for Arkansas Medicaid programs.
      2. (B) The information may be reported under a single account number established by the fiscal or employer agent.
      3. (C) The fiscal or employer agent shall be liable for all contributions, penalties, and interest related to the account.
      4. (D) The fiscal or employer agent shall maintain separate records for each employer for which it reports on the account.

8. (b)

   1. (1) With respect to wages paid for employment for any calendar year, contributions shall become due and payable on a quarterly basis.

   2. (2) The contribution payment and the employer’s quarterly contribution and wage report shall be due and payable in the following manner:

      1. (A) The first calendar quarter shall be due and payable during the month of April of the calendar year;
      2. (B) The second calendar quarter shall be due and payable during the month of July of the calendar year;
      3. (C) The third calendar quarter shall be due and payable during the month of October of the calendar year; and

      4. (D) The fourth calendar quarter shall be due and payable during the month of January of the next calendar year.

         1. (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.
         2. (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 section, be reported in the pay period in which they are actually paid.

9. (e)

   1. (1) The receipt date of any contribution payment or report shall be the day on which it is received by the division in the state administrative office at Little Rock, Arkansas, except that the receipt date of any contribution payment or report mailed to the division shall be the day it was postmarked as received in the mail by the United States Postal Service.
   2. (2) The receipt date of any contribution payment by electronic funds transfer shall be the date that the remittance is transferred to the division.

10. (f)

    1. (1) Upon the written request of any employer filed with the Director of the Division of Workforce Services 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 an employer’s quarterly contribution and wage report and the payment of the contribution due thereon.

    2. (2) However:

       1. (A) No extension for the filing of the contribution report and the payment of the contribution due thereon shall exceed thirty (30) days; and
       2. (B) 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, 26 U.S.C. § 3301 et seq.

    3. (3)

       1. (A) If any employer that has been granted an extension fails to file its employer’s quarterly contribution and wage report within the extension period, the penalty provision of the Division of Workforce Services Law shall apply.
       2. (B) 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.
11. (g) The first contribution payment, together with the contribution report of any employing unit that becomes an employer under the Division of Workforce Services Law, Arkansas Code § 11-10-101 et seq., shall be due and payable during the calendar month next following the close of the calendar quarter in which it becomes an employer.

12. (h) Whenever the director finds the collection of contributions from any particular employer may be jeopardized because of bankruptcy, removal, or other factors, he or she may:

    1. (1) Advance the due date of such employer's contributions to such date, succeeding the period with respect to which they have accrued, as he or she deems advisable; or

    2. (2) In his or her discretion, upon such finding or upon the request of an employer, prescribe payment of contributions from such employer monthly rather than quarterly.

       1. (i) At the end of each calendar quarter, or as soon thereafter as possible, the division 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.

13. (j)

    1. (1) At the end of each calendar quarter, or as soon thereafter as possible, the director shall bill the Department of Finance and Administration for all regular and extended benefits chargeable to state government employing units.
    2. (2) The department shall pay such billings within thirty (30) days after the date the director mails or otherwise delivers such billings to the department.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "Rule No. 6" "The following Rule is hereby amended, promulgated and adopted by the Director, Arkansas Department of Workforce Services, pursuant to 11-10-701, 11-10-713, 11-10-401-403, 11-10-318 and 11-10-716:" "This amended Rule shall take effect and be in full force on and after January 1, 2008."