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File Arkansas Payroll Taxes Online in Minutes
Easily file Arkansas payroll tax forms, including new hire reports, withholding tax returns, and unemployment insurance wage reports, all from one secure platform.
Form NHR
Deadline: Within 20 days of hire
Form AR941M
Deadline: 15th day of the following month
Form AR941A
Deadline: Jan 31 following the end of the year
Form DWS-ARK-209B
Deadline: Apr 30, Jul 31, Oct 31, Jan 31
Arkansas Payroll Filing Requirements for New Hire, Withholding, and
Unemployment Insurance
Stay compliant with Arkansas payroll tax filing requirements for new hire reporting, withholding tax, and unemployment insurance.
| Forms | Filing Requirements | Filing Methods | Due Date |
|---|---|---|---|
New Hire Report |
All Arkansas employers must report every newly hired and rehired employee to the Arkansas New Hire Reporting Center. This requirement applies to full-time, part-time, temporary, and seasonal employees. An employee returning to work after a separation of 60 consecutive days or more must be reported as a rehired employee. Multistate Employers: If you are an employer with employees in more than one state, you have two options for reporting their new hires:
|
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Within 20 days of the employee’s hire or rehire date |
Forms AR941M / AR941A – Arkansas Withholding Tax Returns |
Employers required to withhold Arkansas income tax from employee wages must file the appropriate withholding tax return based on their assigned filing frequency. Monthly filers must file Form 941M, while annual filers must file Form 941A. A return is required even if no Arkansas income tax was withheld during the reporting period. |
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The due date depends on your assigned filing frequency.
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Form DWS-ARK-209B – Employer's Quarterly Contribution and Wage Report |
All employers with employees performing services in Arkansas and covered under the state's unemployment insurance program must file Form DWS-ARK-209B each calendar quarter. A quarterly report may still be required even if no unemployment insurance contributions are due for the reporting period. |
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The deadline to file Form DWS-ARK-209B is the last day of the month following the end of each calendar quarter.
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Arkansas Annual Withholding Reconciliation - Form AR3MAR
Understand Arkansas's annual withholding reconciliation requirements and stay compliant.
| Filing Requirement |
Every employer filing monthly Arkansas withholding tax returns must file Form AR3MAR – Employer's Annual Reconciliation Report to reconcile the total Arkansas income tax withheld and paid during the calendar year. Note: Form AR3MAR is filed separately from the final monthly withholding return and must be submitted with the required annual wage statements |
|---|---|
| Due Date | February 28 following the end of the calendar year. |
| What to Include |
|
| Filing Method |
Online (Recommended): File Form AR3MAR electronically through the Arkansas Taxpayer Access Point (ATAP). Mail: Arkansas Department of Finance and Administration Withholding Tax Branch P.O. Box 8055 Little Rock, AR 72203-8055. |
Information Required to File AR New Hire Reports, Forms AR941M & AR941A and
Form DWS-ARK-209B
Know what information you need to file Arkansas payroll forms accurately.
What to Report in a New Hire?
- Employee's full name
- Employee's address
- Social Security Number (SSN)
- Date of hire
- State of hire
- Employer's name
- Employer's address
- Federal Employer Identification Number (FEIN)
What to Report on Form AR941M/AR941A?
- Federal Employer Identification Number (FEIN)
- Arkansas Withholding Account ID
- Business name and mailing address
- Reporting period
- Total Arkansas wages paid
- Arkansas income tax withheld
- Total tax due and payment amount
Who must file Form DWS-ARK-209B?
- DWS ID Number
- Federal Employer Identification Number (FEIN)
- Business name and quarter-end date
- Number of employees and total wages paid
- Employee names, Social Security Numbers (SSNs), and quarterly wages
- Excess wages, out-of-state wages, and taxable wages
Penalties and Corrections for New Hire, Withholding, and Unemployment Insurance
Know the penalties and how to correct errors before they impact compliance.
| Form | Penalties | Corrections |
|---|---|---|
New Hire Report |
Arkansas does not impose a specific state-level penalty for late or missing new hire reports. However, employers who conspire to submit a false or incomplete report may be subject to federal penalties. | To correct an Arkansas New Hire Report, contact the Arkansas New Hire Reporting Center at 1-800-259-2095 for assistance with updating employee or employer information. |
Forms AR941M / AR941A |
Late Filing Penalty
Late Payment Penalty
Interest: Charged on any unpaid tax at 10% per year from the original due date until the balance is paid in full. |
Corrections: To correct Arkansas withholding tax information, file Form AR941X with a detailed explanation of the adjustment. You may also amend your withholding tax records electronically through the Arkansas Taxpayer Access Point (ATAP), if supported for your filing type. |
Form DWS-ARK-209B |
Late Filing Penalty
Interest
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Corrections: To correct Form DWS-ARK-209B, submit Form DWS-ARK-223 – Adjustment Voucher with the corrected wage and contribution information. You can also contact the Arkansas Division of Workforce Services at (501) 682-3798 for assistance with making corrections. |
Frequently Asked Questions
All Arkansas employers must report every newly hired and rehired employee to the Arkansas New Hire Reporting Center. This requirement applies to employers of all sizes and includes full-time, part-time, temporary, and seasonal employees.
If you are a multi-state employer, you may choose to report all new hires to a single participating state after registering as a multi-state employer with the federal Office of Child Support Services.
Employers must submit Arkansas New Hire Reports within 20 days of an employee’s hire date or rehire date. Employers who submit reports electronically may be required to follow more frequent reporting schedules based on applicable requirements.
Filing New Hire Reports on time helps employers avoid potential penalties and ensures employee information is processed correctly.
To complete an Arkansas New Hire Report, employers need to provide:
- Employer name and address
- Federal Employer Identification Number (FEIN)
- Employee name and address
- Employee Social Security number
- Employee hire date
Employers should verify all information before submission to prevent reporting errors or rejected filings.
Employers can submit Arkansas New Hire Reports electronically through approved state reporting methods. Electronic filing is recommended because it allows faster processing and provides confirmation of successful submission.
Employers who use payroll providers should ensure their provider supports Arkansas New Hire Reporting requirements and submits complete employee information on their behalf.
Employers required to withhold Arkansas income tax from employee wages must file the appropriate withholding tax return based on the filing frequency assigned by the Arkansas Department of Finance and Administration.
Monthly filers submit Form AR941M, while employers approved for annual filing submit Form AR941A. Returns are required even if no Arkansas income tax was withheld during the reporting period.
Form AR941-M (Monthly Wage Withholding Report) is due on or before the 15th day of the month following the reporting period.
Employers must report the Arkansas income tax withheld from employee wages and submit any required payment by the due date. Filing Form AR941-M on time helps avoid penalties, interest, and account discrepancies.
| Form AR941M | Form AR941A |
|---|---|
| Filed by employers assigned a monthly filing frequency. | Filed by employers approved for annual withholding filing. |
| Due on the 15th day of the following month. | Due by January 31 following the end of the calendar year. |
| Reports monthly Arkansas withholding tax. | Reports annual Arkansas withholding tax. |
Arkansas withholding tax returns generally include:
- Employer information
- Arkansas withholding account number
- Federal Employer Identification Number (FEIN)
- Reporting period
- Total wages paid
- Arkansas income tax withheld
- Payment amount due
- Employers should review all information carefully before filing.
Employers with employees performing services in Arkansas who are subject to the Arkansas Employment Security Law must file Form DWS-ARK-209B each calendar quarter.
A quarterly report may still be required even if no unemployment insurance contributions are due for the reporting period.
Form DWS-ARK-209B must be filed by the last day of the month following the end of each calendar quarter.
| Quarter | Due Date |
|---|---|
Q1 (Jan-Mar) |
April 30 |
Q2 (Apr-Jun) |
July 31 |
Q3 (Jul-Sep) |
October 31 |
Q4 (Oct-Dec) |
January 31 |
For 2026, Arkansas unemployment insurance tax applies to the first $7,000 of wages paid to each employee during the calendar year.
The applicable UI contribution rates include:
- New employer rate: 2.0%
- Experienced employer rates: Based on the employer’s assigned rate determined by Arkansas DWS
Employers should use the contribution rate assigned by Arkansas DWS when completing Form DWS-ARK-209B.
When completing Form DWS-ARK-209B, employers must calculate taxable wages based on Arkansas UI wage limits.
The calculation generally involves:
- Reporting total wages paid during the quarter.
- Applying the $7,000 annual taxable wage base limit per employee.
- Determining taxable wages subject to UI contributions.
- Applying the assigned contribution rate to calculate the amount due.
Accurate wage reporting ensures correct unemployment insurance tax calculation and keeps the employer’s UI account compliant.
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