Arkansas Pay Stub Requirements & Payroll Taxes

Arkansas has no pay stub statute, but it sets more of its own wage rules than most of its neighbours: an $11.00 minimum wage, state overtime for employers with four or more employees, and double wages when a terminated employee's final check is more than a week late. Its income tax cut its top rate again in 2026, to 3.7%, under a law signed in May and applied back to January 1.

It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.

Arkansas paycheck calculatorSee federal and Arkansas taxes and your take-home pay — free.

Skip the research and get your Arkansas pay stub now.Create Your Pay Stub

Is a pay stub required in Arkansas?

Arkansas has no statute requiring employers to give employees an itemized pay stub or wage statement. Arkansas law does address pay frequency and manner of payment, but does not mandate a specific wage-statement format or content.

No specific Arkansas statute requires it

Penalty for non-compliance: No specific statutory penalty

How often must employees be paid?

Corporations doing business in Arkansas that employ salespersons, mechanics, laborers, or other servants must pay wages semimonthly. A corporation with annual gross income of $500,000 or more may instead pay FLSA-exempt management/executive employees earning over $25,000 per year on a monthly basis. Violations are a misdemeanor punishable by a fine of $50 to $500 per offense.

Source: Arkansas Code § 11-4-401; § 11-4-402

Arkansas minimum wage

Arkansas' minimum wage has been $11.00 an hour since January 1, 2021. The state law covers employers with four or more employees; where federal and state law both apply, the higher rate governs.

$11.00 per hour statewide, effective January 1, 2021Arkansas cities and counties do not set their own minimum wages.

Tipped employees: a cash wage of at least $2.63 per hour, provided tips bring total pay to at least $11.00; the employer must make up any shortfall.

Source: Arkansas Minimum Wage Act, Ark. Code Ann. § 11-4-210; Arkansas Department of Labor and Licensing

Overtime & double time

The Arkansas Minimum Wage Act requires time and a half for hours over 40 in a workweek for employers with four or more employees, matching the federal standard.

Trigger	Pay rate
Daily overtime	No daily overtime rule.
Weekly overtime	1.5× the regular rate for hours beyond 40 in a workweek.
7th consecutive workday	No seventh-consecutive-day rule.

Source: Ark. Code Ann. § 11-4-211; Fair Labor Standards Act, 29 U.S.C. § 207

Meal & rest break requirements

Arkansas law does not require meal breaks for adults. Where an employer gives a bona fide meal period with the employee relieved of duty, federal rules allow it to be unpaid.

Arkansas does not require rest breaks for adults. Short breaks of about 5 to 20 minutes that an employer allows are paid time under federal law.

If a break is missed:No premium pay is owed for missed breaks.

Source: No Arkansas adult break statute; 29 C.F.R. §§ 785.18–785.19

Arkansas state income tax

Arkansas taxes income at graduated rates topping out at 3.7% for 2026. The cut from 3.9% came in Acts 1 and 2 of the 2026 special session, signed by Governor Sanders on May 6, 2026 and applied retroactively to January 1, 2026.

2026 individual tax table (top rate 3.7%)

Taxable income	Rate
$0 – $5,599	0%
$5,600 – $11,199	2%
$11,200 – $15,999	3%
$16,000 – $26,399	3.4%
Over $26,400	3.7%

Lower bracket thresholds are shown as in the Department of Finance and Administration's most recent published table; only the top rate changed in 2026. Because the cut was signed in May, withholding earlier in 2026 used 3.9% at the top, and the difference is settled on the 2026 return.

Source: Acts 1 and 2 of the 2026 First Extraordinary Session; Arkansas Department of Finance and Administration

Let the generator apply Arkansas's current withholding automatically.Create Your Pay Stub

Vacation & paid time off (PTO)

Arkansas does not require paid vacation. Whether unused time is paid at separation follows the employer's policy or the employment contract.

Vacation pay the employer has promised can be claimed like other wages due.

"Use-it-or-lose-it" policies:Allowed if the policy says so.

Paid out at termination?Only if the employer's policy or agreement provides for it.

Source: No Arkansas vacation statute; terms set by employer policy or contract

Final paycheck rules

When an employer terminates an employee, final wages are due by the next regular payday. If they are not paid within seven days after that payday, the employer owes double the wages due.

Situation	Final wages due
Fired or laid off	By the next regular payday.
Quits or resigns	By the next regular payday.

Late final pay:For a terminated employee, wages not paid within 7 days after the next regular payday entitle the employee to double the amount due.

Source: Ark. Code Ann. § 11-4-405; Arkansas Department of Labor and Licensing FAQ

Other Arkansas payroll taxes employers should know

Arkansas employers pay state unemployment insurance (UI) tax administered by the Arkansas Division of Workforce Services (DWS). Arkansas has no state disability insurance or paid-family-leave payroll tax.

Tax	Rate	Notes
Unemployment Insurance (SUI)	New employers: 2.0% (2025) — 1.9% base rate plus a 0.1% stabilization/administrative assessment; experienced employers range from 0.2% to 10.1%	Applies to the first $7,000 of each employee's wages per calendar year, Arkansas's current SUI taxable wage base. New employers keep their assigned rate until they build three full years of benefit-charge history.
State Disability Insurance and Paid Family Leave	None	Arkansas has neither programme.

Source: Arkansas Division of Workforce Services — Employer UI Contributions

Ready to put this to use? Build a compliant Arkansas pay stub now.Create Your Pay Stub

Common questions about Arkansas pay stubs

Do Arkansas employers have to give pay stubs?

No Arkansas law requires one, though most employers provide a stub through their payroll service. Federal law requires employers to keep records of hours, pay and deductions for at least three years (29 C.F.R. § 516.5), so you can ask for an earnings statement.

What is the Arkansas minimum wage for tipped employees?

$2.63 an hour in cash wages, as long as tips bring the total to at least $11.00 an hour. The employer must make up any shortfall.

Why did my Arkansas withholding change in 2026?

Because the top income tax rate fell from 3.9% to 3.7% for 2026 under a law signed in May 2026. Withholding before the change used the old rate; the 2026 return settles the difference.

What if my final Arkansas paycheck is late?

Final wages are due by the next regular payday after a termination. If they are still unpaid seven days after that payday, the employer owes double the amount.

Guides that go with this page

Arkansas's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.

What a pay stub is, line by line — Every section of a stub and what each figure means.
Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
Social Security and Medicare in 2026 — The federal payroll taxes that apply in every state, and the wage base that stops one of them.
Budgeting from take-home pay — Working from real pay dates instead of a salary divided by twelve.

Sources & references

Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.

Last checked: October 2026. See our editorial standards & sources for how these figures are verified.