Client desk: (908) 444-6373 · Text us · booking@mcc-solutionsnj.com Online 7AM–9PM ET daily · Mobile Mon–Sat · ← MCC Solutions home
MCCMCC Solutions See bookkeeping services

Employer checklist · Arkansas · 2027

Arkansas employer compliance checklist for 2027

Registration, new hires, pay rates, leave, breaks, insurance, final pay and year-end filing, in the order you meet them, each from the state's own pages.

Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. See Tallyfinch

Sources checked:

Quick answer. Arkansas: $7,000 SUTA wage base (2026); 1.8% new employer rate; new hires reported in 20 days; $11.00 minimum wage; final pay by the next payday if fired. 9 of 19 checklist items are confirmed on official pages; 10 are marked not confirmed, with the page to check.

Arkansas 2027 employer checklist

1. Register for unemployment tax and withholdingBefore the first payroll.

2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.

  • ConfirmedReport each new hire to the state

    Within 20 days after the employee is hired or rehired or returns to work. Electronic filers may report in two transmissions a month.

    • Who: Employees who live or work in Arkansas, even if they work only one day; rehires after a separation of at least 60 consecutive days or a break in service or pay.
    • How: online, electronic file. Online through the Division of Workforce Services Tax21 portal, or a data file from payroll software.

    Source: Official page, checked November 2026 · More: First hire checklist for Arkansas

  • Not confirmedE-Verify for private employers

    Not confirmed — check Employer Information, USCIS.

    More: E-Verify requirements by state

3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.

4. Paid sick leaveAccrual, limits and notice.

5. Meal and rest breaksAdults and workers under 18.

6. Workers' compensationCoverage, posters and proof.

7. Final payWhen someone leaves.

8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.

  • ConfirmedState copies of W-2s and 1099s

    All 1099 types required to be filed with the IRS are required to be filed with Arkansas. Without Arkansas withholding the thresholds are $100 for 1099-DIV and 1099-INT and $2,500 for other 1099 types; if Arkansas tax was withheld, filing is required regardless of the amount or the payee's residence.

    • W-2s: January 31 (with Form ARW3)
    • 1099s: January 31
    • Annual reconciliation: AR3MAR, Employers Annual Reconciliation of Income Tax Withheld, due February 28.
    • Electronic filing: Employers with 125 or more employees must file electronically, as must employers averaging $20,000 or more a month in Arkansas withholding. W-2s and 1099s can be filed through ATAP or on CD/DVD.

    Source: Arkansas DFA: Withholding Tax Due Dates, checked November 2026 · More: 1099 and W-2 deadline finder

Key dates for 2027

Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.

DateWhatSource
Sunday, January 31, 2027
Form W-2 and Form ARW3
Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency.
Sunday, January 31, 2027
Forms 1099 with a copy of federal Form 1096
Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency.
Monday, February 1, 2027
Form W-2 Copy A (with W-3) to SSA, and employee copies (federal)
Monday, February 1, 2027
Form 1099-MISC copies to payees (federal)
Monday, February 1, 2027
Form 1099-NEC to the IRS and to each payee (federal)
Sunday, February 28, 2027
AR3MAR annual reconciliation
Sunday, February 28, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency.
Monday, March 1, 2027
Form 1099-MISC to the IRS on paper (federal)
Wednesday, March 31, 2027
Form 1099-MISC to the IRS electronically (federal)

Still to confirm

Arkansas kit

Arkansas Employer Compliance Kit 2027

This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.

Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59

General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.

Common questions

What is the Arkansas unemployment tax wage base for 2027?

Not confirmed in our data files. Check US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026 (https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf). The latest published base is $7,000 per employee in 2026.

How soon must a Arkansas employer report a new hire?

Within 20 days after the employee is hired or rehired or returns to work. Electronic filers may report in two transmissions a month.

What is the Arkansas minimum wage in 2027?

$11.00 an hour; no scheduled change in our data. No scheduled increase on the department's page or the US DOL table.

Does Arkansas require paid sick leave?

Not confirmed in our data files. Check Arkansas Department of Labor and Licensing: FAQs (https://labor.arkansas.gov/resources/faqs/).

When is a final paycheck due in Arkansas?

If the employer ends the job: By the next regular payday when the company terminates the employee.

Does Arkansas require state W-2 or 1099 filing?

All 1099 types required to be filed with the IRS are required to be filed with Arkansas. Without Arkansas withholding the thresholds are $100 for 1099-DIV and 1099-INT and $2,500 for other 1099 types; if Arkansas tax was withheld, filing is required regardless of the amount or the payee's residence. W-2s: January 31 (with Form ARW3) 1099s: January 31

Do Arkansas employers need workers' comp?

Most employers with three or more employees must carry it. The page says there are exceptions to the three-or-more rule but doesn't list them here.

Related: Employer compliance by state · 2027 changes for employers

Tallyfinch

Books you keep on your own computer

Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries.

See Tallyfinch Download it free Compare the three apps

Want payroll handled for you?

See bookkeeping servicesCall (908) 444-6373

Rather talk first? Leave your number and we'll call you.

CallTextFree health check