Arkansas payroll tax and registration guide

Why is this important?

The following information requests and registration instructions must be completed before you can use OnPay to run payroll. To maintain compliance with state payroll tax regulations, you will need to provide: 

• Your state Employer Identification Number and state tax IDs - You must be registered with all state and local agencies listed in this article
• Tax rates - State and local tax offices determine these rates based on the type, age, and size of your business
• TPA and power of attorney - Most tax offices require this before we can submit quarterly wage reports and deposits on your behalf

This information must be provided and maintained by you in order for OnPay to accurately file and deposit tax payments for your company. OnPay is not responsible for any penalties or interest that incur due to missing or incorrect company tax information.

Note: Each state has its own requirements, so if you pay employees in more than one state, you’ll find separate tax guides for each state. 

See what information you need to provide OnPay, and what taxes and filings OnPay handles for Arkansas Employers.

• Information OnPay needs from you

  Use this checklist to make sure you’ve covered everything required to set up your account as an Arkansas employer, so OnPay can accurately file and pay taxes on your behalf:
  
  

  All Arkansas employers	What is this?
  Make sure your business is registered with the Arkansas Department of Finance and Administration	Registers your business to file and pay taxes in Arkansas More info >
  Make sure your business is registered with the Arkansas Department of Workforce Services	Registers your business to pay required unemployment insurance in Arkansas More info >
  Provide OnPay with your Arkansas Withholding Wage Tax ID and deposit schedule	The employer identification number issued by the Arkansas Department of Finance and Administration ending in -WHW. More info >
  Provide OnPay with your Withholding Deposit Frequency Requirements	This may be updated annually by the Department of Finance and Administration. More info >
  Provide OnPay with your Zip Code as registered with Arkansas and exact last Withholding Wage Tax payment completed on Arkansas TAP	Necessary for OnPay to file and pay taxes in Arkansas on your behalf More info >
  Provide OnPay with your Arkansas Unemployment Account Number	A 9-digit number unique to your account with the Arkansas Department of Workforce Services. More info >
  Provide OnPay with your Arkansas Unemployment (SUI) Rate	A tax rate you receive annually from the Arkansas Department of Workforce Services. More info >

• Taxes and filings OnPay handles for Arkansas Employers

  Withholding Tax

  AR941M	Monthly Withholding Payment Voucher	- Monthly
  AR941A	Annual Withholding Report	- Annual
  AR-3MAR	Annual Reconciliation	- Annual
  ARW-3	Transmittal of Wage and Tax Statements	- Annual

  
  

  Unemployment Insurance

  DWS-ARK-209B	Arkansas Quarterly Tax and Wage Report	- Quarterly
  New Hire Report (Filing)	Arkansas New Hire Reporting Form	- As required

   

Where you can find the tax account numbers needed

If you are an existing employer who has previously run payroll in Arkansas, you likely already have the IDs and online accounts needed for OnPay to process your tax filings.

If you are a new employer in Arkansas, you will need to register your business with the Arkansas Department of Finance and Administration and the Arkansas Department of Workforce Services. This must be completed for OnPay to be able to file and pay your Arkansas taxes.

Withholding Tax Account Number, Zip Code, Last Tax Payment, and Deposit Frequency

Existing Arkansas Employer: 

• You can find your Withholding Wage Tax Account Number and deposit frequency on payment vouchers or registration notices from the state agency. 
• Deposit frequency will be monthly, unless notified by the Commissioner of Revenue of any change in frequency. 
• The Withholding Tax Section will reclassify accounts to an annual filing status (once an account has established a filing history) if the tax deposits are less than $1,000.00 in a reported period. 
• Zip Code: This is the zip code that is registered with the Arkansas Department of Finance and Administration. If the zip code does not match the zip code as registered with Arkansas, our access to your account will be denied. 
• Last Withholding Wage Tax Payment: This is the last payment completed on Arkansas TAP for Withholding Wage Tax.

New Arkansas Employer: Register with the Arkansas Department of Finance and Administration (501)-682-7290

• Click here to access the "Register New Business" link.
• Click the "Register New Business" link to begin the process.
• After you complete the registration, You will receive a letter in the mail that will display the following information:
• Arkansas Withholding Wage Tax Account Number
• Deposit Frequency - All new registrations are classified as “monthly filers” and will report accordingly until notified by the Commissioner of Revenue of any change in classification.
• You will need to register with this department if you have employees that both live and work in Arkansas, or for any employees that calculate Arkansas withholding taxes regardless of where they live/work. if your business is located outside of Arkansas, but your employees work or live in Arkansas you will likely need to register with this agency.

Unemployment Account Number and Tax Rate

Updated January 1, 2025

Existing Arkansas Employer: 

• You can find your Unemployment Account Number on the following forms:
• Your Unemployment Tax Rate can also be found in the Tax Rate Notice. New employers generally have a rate of 0.2% to 10.1% (this is including a 0.2% stabilization tax) for SUTA with a wage base of $7,000

New Arkansas Employer: Register with the Arkansas Department of Workforce Services (501)-682-4500

• Click here and select “My company has never registered with the AR Division of Workforce Services. I am applying for an employer account number,” and press submit.
• Check the box in the first section, then enter your FEIN. Then select Submit.
• You will receive your unemployment account number and tax rate after registering.
• You will need to register with this department if you have employees that work in Arkansas. If your business is located out of the state, but some of your employee's primary work location is in Arkansas, you will likely need to register with this agency.
• NOTE: You are not required to register with the Arkansas Department of Workforce Services until you have paid $1,000 in wages during a calendar quarter.

Paying employees in other states?

If you operate in multiple states or just have employees working from home across a state line, it's important to file the correct state forms for those workers. See what forms we file in the states where you pay employees.

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