Department of
                                     DWS-ARK-209BS Seasonal Employer’s Quarterly Contribution And 
WORKFORCE          SERVICES                    Wage Report - 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-209BS).

 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 (including both in-season and out of season wages) paid to all employees, (before any deduc-
             tions), including part-time and temporary, during this calendar quarter, excluding 125 Cafeteria Plan wages.  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 re- 
              ported.Corporateofficersareemployeesandtheirwagesand/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 (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 re-
             portedinthesamecalendaryeartoanotherstate,youmayusethosewagespreviouslyreportedtomeetthe$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 than ITEM 2.
                                          WAGES                WAGES                     EXCESS        TAXABLE
                                      IN-SEASON             OUTSIDE SEASON               WAGES           WAGES
              1ST                                                                                      $3,000.00
              2ND                                                                                      $3,500.00
              3RD                                              $3,500.00
              4TH                                                                                            -00-
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)rateinItem6andentertheamount.
ITEM 8.      Outstanding debits and credits should be shown here.  Adjustments to prior quarters should be made on adjustment 
             FormDWS-ARK-223-S,whichmaybeobtainedbycalling(501)682-3798.
ITEM 9.      Interest accruesattherateof1.5%permonthonallunpaidcontributions. Interestbeginsonthefirstday of the 
             second month after the calendar quarter ended and should be included with your remittence.
ITEM 10.     Penalties aredeterminedasfollows: duringthefirst20daysofdelinquency,apenaltyof5%ofthecontributions 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  
             estimatethereport,subpoenarecordsand/orforfailuretoproperlysubmitallinformationrequestedonthereport.
ITEM 11 &12. Self-explanatory.
PART B.      Enter the social security number, first name, middle initial, last name and total wages paid to each employee  
             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 BSI (Rev. 08-18)