Department of
                                     DWS-ARK-209B Employer’s Quarterly Contribution And Wage Report 
WORKFORCE        SERVICES                                   General Information And Instructions
                                                                Retain For Future Reference
The Department of Workforce Services Law, Arkansas Code Annotated § 11-10-101 et seq. requires all employers whose employ-
ees perform service in this state to complete the Employer’s Quarterly Contribution and Wage Report (Form DWS-ARK-209B).

 Arkansas employers now have the option of filing their Quarterly Contribution and Wage  
 Report and paying their contributions due by Electronic Funds Transfer via the Internet. http://
 workforce.arkansas.gov/Tax21 If this option is chosen, please do not file a paper report.

PART A. 
ITEM 1.      Enter the number of employees who worked during the week which includes the 12th day of each calendar month 
             of the calendar quarter covered by this report.
ITEM 2.      Enter the total wages (excluding 125 Cafeteria Plan wages, but before any deductions) paid to all employees, includ- 
             ing part-time and temporary, during this calendar quarter. Total wages should agree with the total wages listed in 
             PART B. If the legal business is:
             (A)  A corporation, the wages paid to all employees who performed services in Arkansas should be reported.   Cor- 
                 porateofficersareemployeesandtheirwagesand/ordrawsarereportable.
             (B)  A partnership, the draws or payments made to general partners should not be reported.
             (C)  A sole proprietorship, the draws or payments made to the legal owner of the business (the  proprietor) should 
                 not be reported.  Wages paid to minor (under the age of 21 years) children, spouse, or parents of the proprietor 
                 should not be reported.
             Special payments given in return for services performed, i.e., commissions, bonuses, fees, prizes, and back 
             pay awards are wages and reportable under Arkansas Department of Workforce Services Law.  These 
             payments (or dollar value) should be reported by the employer in the calendar quarter(s) in which they 
             are given.
ITEM 3.      Only thefirst$10,000.00paideachemployeeduringthecalendaryearistaxable. Enterthewagespaidthisquarter 
             thatareinexcessof$10,000.00(foreachindividual)fortheyear. Forexample,wagesforemployeeJohnDoewould 
             be calculated as shown below and included in the total amount of the noted item.  Item 3 on the report should 
             never be greater than Item 2.
ITEM 4.      If you have businesses in other states and have an employee(s) who transferred to AR and had wages  
             previously reported in the same calendar year to another state, you may use those wages previously  
             reported to meet the $10,000 wage limit. Calculate the excess out-of-state wage credits the same as shown 
             for Item 3.ITEM 4 (plus ITEM 3 should never)    be greater thanITEM 2.
                                          1ST QTR           2ND QTR     3RD QTR    4TH QTR
                 TOTAL
                 EXCESS
                 TAXABLE
ITEM 5.      Subtract Item 3 and Item 4 from Item 2 and enter the amount.  (This cannot be a negative amount.)
ITEM 6       Experience (or Tax) rate to be used.
ITEM 7.      MultiplyItem5bytheexperience(tax)rateinItem6andentertheamount.
ITEM 8.      Outstanding debits and credits should be shown here.  Adjustments to prior quarters should be made on  
             adjustment Form DWS-ARK-223, which may be obtained by calling (501) 682-3798 or accessing our website 
             at www.dws.arkansas.gov.
ITEM 9.      Interest accrues at the rate of 1.5% per month on all unpaid contributions.  Interest begins on the first 
             day of the second month after the calendar quarter ended and should be included with your remittence.
ITEM 10.     Penalties are determined as follows: during the first 20 days of delinquency, a penalty of 5% of the contri- 
             butions due, or $10.00 (whichever is greater); beginning with the 21st day of delinquency, the penalty 
             increases to 10% of the contribution due, or $20.00 (whichever is greater). Additional penalties shall be 
             imposed if it is necessary to estimate the report, subpoena records and/or for failure to properly submit all 
             information requested on the report.
ITEM 11 &12. Self-explanatory.
PART B.      Enter the social security number, first name, middle initial, last name and total wages paid to each em- 
             ployee during the quarter.  The total of all wages listed should agree with Item 2.  If additional space is 
             needed, please copy continuation sheet.
DWS-ARK-209 BI (Rev. 08-18)