AR HB1033

Each employee must contribute 0.5% of all wages to the Unemployment Compensation Fund, as defined under Arkansas Code § 11-10-210.

Employers must deduct the employee contributions from wages and hold the deducted amounts in trust until required by rule to deposit them into the fund.

Deducted employee contribution funds are protected from garnishment, attachment, liens, judgments, and bankruptcy proceedings and are not considered employer assets.

Employers who fail to make required deductions from employee wages are liable for payment of the contributions owed under the act.

The Department of Workforce Services must adopt rules to implement the employee contribution requirements.