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://
 www.ar-tax.org/  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- 
              porate officers are employees and their wages and/or draws are reportable.
             (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 the first $12,000.00 paid each employee during the calendar year is taxable.  Enter the wages paid this quarter 
             that are in excess of $12,000.00 (for each individual) for the year.  For example, wages for employee John Doe would 
             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 $12,000 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 than ITEM 2.
                                          1ST QTR            2ND QTR          3RD QTR    4TH QTR
              TOTAL WAGES                 $3,000.00          $3,500.00        $6,000.00  $3,500.00            (ITEM 2)
              EXCESS WAGES                    -0-                -0-            $500.00  $3,500.00            (ITEM 3)
              TAXABLE WAGES               $3,000.00          $3,500.00        $5,500.00      -0-              (ITEM 4)
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.      Multiply Item 5 by the experience (tax) rate in Item 6 and enter the amount.
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. 02-10)