State Web Site:  www.arkansas.gov
   
General Business Requirement:

Apply to the Secretary of State for a Certificate of Authority to conduct business in Arkansas.

Business Entity Registration Forms

Licensing/Registration:

Arkansas Professional Employer Organization Recognition and Licensing Act.
Scroll down to ACA 23-92-401 through 419.

Arkansas Professional Employer Organization Recognition and Licensing Act - Forms, Instructions & Rules

Unemployment Insurance:

Employer Status Report - UI Liability Determination

Leasing Employer (PEO) Client Status Report

Arkansas UI Tax Reporting Policy for PEOs

All Arkansas Employer UI Forms & Instructions

New Employer Rate (2009) = 3.7%
Wage Limit (2009) - $10,000
Employer/Reporting Unit for SUTA contributions:  PEO or Client, per bonding status;    
(see Arkansas UI Tax Reporting Policy for PEOs).

Agency Web Site:  Arkansas Dept. of Workforce Services

State Taxes:

Arkansas Withholding Tax Registration Form & Instructions (Fill In)

Arkansas Withholding Tax Registration Form & Instructions (Web Based)

Agency Web Site:  Arkansas Dept. of Finance & Administration

Workers’ Compensation:

Rating Bureau – NCCI: State Specific Requirements for PEO
(Best viewed in Internet Explorer)

Workers’ compensation coverage can be provided by the PEO or Client/Co-employer.

Exclusive remedy benefits apply to both a licensed PEO and client/co-employer.

Agency Web Site:  Arkansas Workers' Compensation Commission

Benefit Plans:

PEO and/or client can sponsor benefit plans.

A PEO sponsored self-funded benefit plan is allowed if: a) a licensed TPA is used; b) all plan assets are held in a separate trust account; and c) sound reserves are provided for the plan.

A PEO will not be considered a MEWA if a benefit plan is offered only to the PEO’s employees.

Go to: Subchapter 4. Arkansas Professional Employer Organization Recognition and Licensing Act and scroll down to ACA 23-92-409(f)(1) through (f)(4).

Agency Web Site:  Arkansas Insurance Dept.