Last reviewed: October 2026

Quick Answer

To register for Arkansas SUI, open an account with the Arkansas Division of Workforce Services (DWS) through its EZ Tax Registration system in the Tax21 employer portal. You enter your business details online and get an Employer Account Number (EAN). You must register once you have anyone working for you on 10 or more days in a calendar year. New employers pay 2.0% on the first $7,000 of each employee’s wages in 2026, or at most $140 per employee.

SUI stands for state unemployment insurance. In Arkansas it is run by DWS, a different agency from the Department of Finance and Administration, which handles state income tax withholding. You need an account with each one. This page covers the DWS side. Our Arkansas new employer registration guide covers the federal EIN, withholding and the other setup steps.

Who Must Register

The Arkansas test is short. DWS states it on its employer UI contributions page: you are an employer if you have one or more individuals in employment for some portion of 10 or more days in a calendar year, whether or not the days are consecutive.

That is a low bar. One employee who works part of 10 separate days in a year is enough. A worker you bring in for two weeks of busy season can make you liable.

So the practical rule is simple. If you are hiring an employee in Arkansas, plan to register with DWS.

How to Register

Registration is online. The state portal’s UI tax employer registration page says employers register through the EZ Tax Registration system, provide their business information, and receive an Employer Account Number. The system sits inside Tax21, the DWS employer portal. The steps:

  1. Get your federal EIN from the IRS first.
  2. Go to Tax21 and start a new registration in EZ Tax Registration.
  3. Enter your business information.
  4. Save your Employer Account Number. DWS defines it as the identification number it assigns to subject employer accounts to control reporting and accounting.

Your payroll provider will need the EAN and your assigned rate before it can file for you. Keep both with your payroll records.

From the Payroll Desk

Register before the end of the quarter in which you first pay wages. Your first report is due the month after that quarter closes, and you cannot file it without an EAN.

Your First Rate and What It Costs

DWS posts the year’s figures on its UI employer information page. For 2026 it lists:

  • Taxable wage base: $7,000 per employee.
  • New employer tax rate: 2.0%.
  • Experienced employer rate range: 0.200% to 5.100%.
  • Deficit rates: 6.100%, 8.100% and 10.100%.

The rate applies only to the first $7,000 you pay each employee in the calendar year. Here is the math at 2.0%:

  • Most you pay for one employee in a year: 2.0% of $7,000 = $140.
  • An employee who earns $4,000 in the year: 2.0% of $4,000 = $80.
  • Five employees who each earn more than $7,000: 5 × $140 = $700.

DWS defines contributions as taxes and special assessments paid by subject employers into the State Unemployment Fund. Budget for them as an employer cost. The contributions page also says a new employer stays at the new employer rate until three full years of benefit-risk have been established. After that, DWS sets your rate from your own claims history. Our Arkansas SUI rates 2026 guide explains how experience rates work.

Quarterly Reports and Due Dates

Once you have an EAN, you file an employer’s quarterly contribution and wage report and pay the tax every quarter. The schedule is set by Arkansas rule 11 CAR 1-205:

  • January through March: due during April.
  • April through June: due during July.
  • July through September: due during October.
  • October through December: due during January of the next year.

Your first report and payment are due during the month after the close of the quarter in which you became an employer. If your first hire starts in November, your first report is due in January.

The same rule says reports are filed electronically in the DWS online portal. A paper report is allowed only if you have fewer than five employees to report for the quarter. The portal’s UI wage and tax filing page says you file and pay through the EZ Tax Filing system, also in Tax21, where you can see your EAN, past reports, balances and payments.

Frequently Asked Questions

Who has to register for Arkansas unemployment insurance?

The Arkansas Division of Workforce Services says an entity is an employer if it has one or more individuals in employment for some portion of 10 or more days in a calendar year, whether or not the days are consecutive. For most businesses, that means you register soon after your first hire.

How do I register for an Arkansas SUI account?

Use the EZ Tax Registration system in the Division of Workforce Services Tax21 employer portal. You enter your business information online and receive an Employer Account Number (EAN), which you use for every quarterly report and payment.

What SUI rate does a new Arkansas employer pay in 2026?

The Division of Workforce Services lists a 2026 new employer tax rate of 2.0% on a taxable wage base of $7,000 per employee. That is at most $140 per employee for the year. Experienced employer rates for 2026 run from 0.200% to 5.100%, with deficit rates of 6.100%, 8.100% and 10.100%.

When is my first Arkansas quarterly report due?

Under 11 CAR 1-205, your first contribution payment and report are due during the calendar month after the close of the quarter in which you became an employer. After that, reports and payments are due in April, July, October and January for the quarter just ended.

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Legal & Tax Disclaimer

This article is for general informational purposes only and does not constitute legal, tax, or professional advice. Employment laws, tax regulations, and compliance requirements change frequently. The information on this page reflects our understanding as of October 2026 and may not reflect recent changes in federal or Arkansas state law.

Do not act or refrain from acting based solely on the information in this article. Always consult a qualified attorney, CPA, or HR professional familiar with Arkansas law before making payroll or compliance decisions for your business.

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Eric Bennet
Owner, Pacific Data Services

Eric has worked with Pacific Data Services since 1984, a full-service payroll and bookkeeping firm serving small businesses across the U.S.