Arkansas Paystub Requirements for 2026

Before distributing pay stubs to your employees and contractors in Arkansas, it's crucial to familiarize yourself with the state's specific laws and regulations governing payroll operations.

This comprehensive guide outlines the essential information you need to know as an employer in Arkansas, ensuring compliance with relevant statutes and regulations while managing payroll and providing accurate pay stubs.

Pay stub regulations in Arkansas

Information needed to generate pay stubs

To provide employees with accurate pay stubs, the information below is required.

• Whether the employee is Texarkana resident (Arkansas individual income taxes are not applicable to Texarkansas residents)
• The employee’s exemption status from state withholding
• Employee’s total allowances and additional state withholding amount

Arkansas wage and hour laws

Employers are required to provide minimum wage, overtime pay, meal and rest breaks, and paid time-off benefits to all non-exempt employees.

The law covers the following:

• Minimum wage
• Overtime pay
• Meal breaks
• Rest breaks
• Paid time off and leave

Arkansas State payroll taxes 2026

In Arkansas, payroll taxes are divided into different categories:

• Arkansas Personal Income Tax(PIT)
• Arkansas State Unemployment Insurance (UI) Tax

Arkansas Personal Income Tax(PIT)

Arkansas adjusts its state personal income tax rates based on an individual's filing status and income level. Filing statuses encompass Single, Married Filing Separately, Married Filing Jointly, and Head of Household.

For the tax year 2025, the updated tax brackets and rates are as follows:

Arkansas Standard Deduction

Arkansas allows a standard deduction based on an employee’s filing status. Employers should consider these amounts when calculating state withholding for pay stubs.

Arkansas 2026 State Unemployment Insurance (UI) Tax

Arkansas has enacted the State Unemployment Tax Act (SUTA) to support individuals facing unemployment by providing unemployment benefits. This legislation enables the state to collect the required funds to manage unemployment insurance benefits for eligible individuals during job loss.

• Experienced Employer Rate Range: 0.200% – 5.100%
  • Deficit Rates: 6.100%, 8.100%, 10.100% (applied if the employer has a negative reserve balance)
• New employer rate: 2.0%
• The taxable wage base for the year 2026 is $7,000.
• Stabilization Rate: 0.200%

Arkansas payroll tax filing

• Report of New hire Employees
• Report of Independent Contractors
• Arkansas personal income tax filing(Form AR1000NR, Form AR1000F)
• Arkansas Employer's Quarterly Contribution and Wage Report ( DWS-ARK-209B)

Report of New hire Employees

Arkansas mandates that employers report newly hired or rehired employees to the state's New Hire Reporting Program within 20 days of their hire date.

Report of Independent Contractors

In Arkansas, employers are not required to report newly hired or rehired independent contractors to the state's New Hire Reporting Program.

How to report employees new hire in Arkansas?

Employers in Arkansas have access to multiple options for submitting new hire information, offering flexibility in the reporting process. These options may include online portals, electronic filing systems, mail-in forms, or even third-party service providers.

Arkansas personal income tax filing(Form AR1000NR, Form AR1000F)

Employers and employees must follow Arkansas state tax deadlines to avoid penalties and interest.

Filing Deadline

• 2025 Tax Returns: Due April 15, 2026 for most taxpayers.
• Payment Deadline: All taxes owed must be paid by April 15, 2026, as there is no extension to pay. Late payments accrue penalties and interest until fully paid.
• Weekend/Holiday Rul: If April 15 falls on a weekend or legal holiday, the return is considered timely if filed on the next business day.

Extension Options

• Federal or State Extension: Filing a federal or Arkansas extension allows you to submit your return after the original due date without late filing penalties.
  • Interest and any failure-to-pay penalties still accrue on taxes owed from the original due date.

Forms for Filing

• Form AR1000F: For full-year Arkansas residents.
• Form AR1000NR: For part-year residents or non-residents.

Arkansas Employer's Quarterly Contribution and Wage Report ( DWS-ARK-209B)

Employers are legally obligated to submit wage reports on a quarterly basis, regardless of whether wages were paid during the quarter. Quarterly reports can be filed in two formats:

• Online through the Tax21 system.
• Paper reports using designated forms, such as Form ARK-DWS-209B or DWS-ARK-209BR for Reimbursable Employers, or DWS-ARK-209BS for Seasonal Industries.

If an employer has 250 or more employees, they must file electronically via the Tax21 system. Failure to fully comply with electronic reporting requirements may lead to additional penalties being assessed.

Quarterly wage reports are due quarterly on the following schedule:

Employers face penalties for late filing of quarterly reports as follows:

• $10.00 or 5% of tax due (whichever is greater) if filed within 20 days after the due date.
• $20.00 or 10% of tax due (whichever is greater) if filed more than 20 days after the due date.
• $30.00 or 15% of tax due (whichever is greater) if wage estimation or subpoenaed records are necessary, or if required information like employer wage data or employee Social Security numbers is incomplete.

Reimbursable employers incur:

• $10.00 penalty if the report is filed within 20 days after the due date.
• $20.00 penalty if filed more than 20 days after the due date.

Processing payroll manually is complex

As a business owner who runs payroll manually, you will need to keep up with ever-changing payroll laws. You already have a lot on your plate and you might not want to get into the complex process of pay stub generation.

Utilize SecurePayStubs to effortlessly generate pay stubs for your employees and independent contractors in under 2 minutes. Our paystub generator ensures accuracy in calculating both federal and Arkansas state taxes, streamlining your payroll process with efficiency and ease. Enter the basic employee and employer information, select a pay stub template for free, and let SecurePayStubs calculate the applicable payroll taxes accurately.

Spend less time generating pay stubs and more on your business growth.

This article has been updated from its original publication date of February 10, 2026.