Pay stub requirements in Arkansas
Arkansas regulates what has to be paid rather than what has to be printed. The Department of Labor and Licensing publishes rules on the minimum wage, on overtime, on which deductions may cut into it, on when a final cheque falls due and on how a wage claim is investigated, and none of that material sets out a wage statement requirement. What the state does insist on is money: the minimum wage moved to eleven dollars an hour in January 2021 under an act passed by the voters, the Arkansas Minimum Wage Act reaches employers with four or more employees, and an employer that is more than a week late with a final cheque owes double the wages due.
- Pay stub required
- Not set out in the state wage and hour rules
- Electronic delivery
- No state rule either way
- Minimum wage (2026)
- $11.00/hour, employers with four or more staff
- Pay frequency
- Semimonthly
What Arkansas law requires
Eleven dollars an hour, written into the code by the voters
Issue 5 on the November 2018 ballot amended Arkansas Code 11-4-210(a) to raise the state minimum wage in three steps: nine dollars twenty five cents from 1 January 2019, ten dollars from 1 January 2020 and eleven dollars from 1 January 2021. No later step was written into the act, so eleven dollars is still the figure.
SourceThe state act reaches employers with four or more employees
The Arkansas Minimum Wage Act covers employers with four or more employees, and employers covered by the federal Fair Labor Standards Act are also covered by the state law if they have four or more employees. An employer caught by both must pay whichever minimum wage is higher.
SourceTipped staff get $2.63 in cash, and deductions have limits
Tipped employees must be paid at least two dollars sixty three cents an hour, with tips making up the difference to the applicable minimum and the employer carrying the burden of keeping accurate tip records. Deductions for spoilage, breakage, cash or inventory shortages and fines for lateness or misconduct may not take an employee below the minimum wage for the workweek.
SourceWhich law applies turns on turnover and headcount
An employer grossing more than five hundred thousand dollars a year or engaged in interstate commerce is subject to both federal and state wage and hour law. An employer below that turnover that is not engaged in interstate commerce falls under the state law alone once it has four or more employees, which is why small Arkansas businesses are still covered when the federal act would miss them.
SourceA late final cheque costs the employer double
Where a company or corporation terminates an employee, the wages are due by the next regular payday. If the employer fails to make payment within seven days of that payday, the department states that the employer shall owe the employee double the wages due, which makes the deadline expensive rather than merely mandatory.
SourceWage claims stop at two thousand dollars, but reach contractors
The Labor Standards Division investigates wage claims filed by workers who are owed two thousand dollars or less, and it does not matter whether the worker was an employee or an independent contractor who physically performed the work. Typical claims involve last paycheque disputes, commissions, vacation pay, bonuses or unauthorised deductions.
SourcePaydays fall at least twice a month
The federal Wage and Hour Division places Arkansas in the semimonthly column of its table of state payday requirements, with no narrower rule and no industry footnote attached to the entry. Employers are free to pay more often than that; they are not free to stretch the interval.
SourceState withholding runs off the AR4EC and the 2026 formula
The Department of Finance and Administration publishes the withholding formula effective 1 January 2026 that employers with electronic payroll systems use instead of the printed tables. It annualises the gross pay for the period, applies the standard deduction and the bracket table, and then divides back down, which is the arithmetic behind the state tax line on an Arkansas stub.
Source
What this generator calculates for Arkansas
State withholding for Arkansas is calculated from the 2026 figures the state publishes, and our test suite holds those figures against the state's own published calculation rather than against arithmetic of ours.
Frequently asked questions
Sources
- Arkansas Department of Labor and Licensing - Initiated Act Issue 5 of 2018, amending Arkansas Code 11-4-210
- Arkansas Department of Labor and Licensing - Minimum wage and overtime
- Arkansas Department of Labor and Licensing - Frequently asked questions
- Arkansas Department of Labor and Licensing - Wage claims
- U.S. Department of Labor - Table of state payday requirements
- Arkansas Department of Finance and Administration - Withholding tax formula method, effective 01/01/2026
Wage and hour law changes. Check the linked source before relying on any figure here, and treat this page as a starting point rather than legal advice.