What Goes on an Arkansas Pay Stub
An Arkansas stub opens with gross pay and hours, then the federal trio: income tax withholding, Social Security at 6.2 percent up to the $184,500 wage base, and Medicare at 1.45 percent. Those lines are identical whether you work in Little Rock, Fayetteville, or Fort Smith.
Below them sits Arkansas state withholding, calculated on a graduated scale that now tops out at 3.7 percent after the 2026 rate cut. Arkansas has no local income taxes, so one state line covers it. Run the same salary through the Arkansas Paycheck Calculator to see the state line move as income rises through the brackets.
Arkansas Withholding Rules: Form AR4EC
Arkansas employees complete Form AR4EC, the Employee's Withholding Exemption Certificate, when hired. It captures personal and dependent exemptions that reduce the wages subject to state withholding before the graduated tables apply.
The 2026 tables reflect the new 3.7 percent top rate, which the legislature made retroactive to January 1. If your early-year stubs were calculated at the old rate, payroll should true things up as the year goes on, and the year-end W-2 will show the final withheld total either way.
How Often Arkansas Employers Have to Pay You
Arkansas requires wages to be paid at least semimonthly, on regular paydays set in advance. That makes biweekly and semimonthly the standard rhythms across the state, from retail in Little Rock to manufacturing in Fort Smith.
Salaried executive, administrative, and professional employees can agree to monthly pay. The schedule must be communicated up front, and paydays cannot drift without notice.
Arkansas Final Paycheck Timing
Arkansas keeps it simple: final wages are due on the next regular payday after separation, whether you quit or were let go. There is no same-day rule here, so plan your cash flow around that next payday date.
The state adds teeth with a penalty: if wages are not paid within seven days of that payday, the employer can owe double the unpaid amount. That makes Arkansas one of the stricter states for late final pay even without an immediate-payment rule.
Does Arkansas Require Itemized Pay Stubs?
No. Arkansas has no law requiring employers to give workers an itemized earnings statement each payday. The state sits in the small group, alongside Alabama and Florida, where the per-paycheck breakdown is customary rather than compulsory.
Nearly every employer provides one anyway because payroll systems generate it automatically. If yours does not, request a written breakdown of gross pay, hours, and each deduction. Keep your stubs through the year; they are the easiest way to verify the Arkansas withholding totals on your W-2.
Worked Example: a $50,000 Salary in Little Rock
Take a single filer in Little Rock earning $50,000 a year, paid biweekly with no pre-tax benefits. The graduated Arkansas scale keeps the state line modest at this income level.
| Item | Per paycheck |
| Gross pay (biweekly) | $1,923.08 |
| Federal income tax | ~$147.06 |
| Social Security (6.2%) | $119.23 |
| Medicare (1.45%) | $27.88 |
| Arkansas state tax | ~$61.92 |
| Net pay | ~$1,566.99 |
Those "~" marks matter: your real stub shifts with pre-tax benefits, filing status, and any extra withholding you requested. Use the generator above with your own numbers for a stub that matches your situation.
Frequently Asked Questions
What is Arkansas's top income tax rate in 2026?
3.7 percent. The legislature cut the top rate from 3.9 percent retroactive to January 1, 2026, so withholding tables were updated mid-year.
What is the Arkansas withholding form?
Form AR4EC, the Employee's Withholding Exemption Certificate. It records your personal and dependent exemptions for state withholding.
Does Arkansas require pay stubs?
No. Arkansas has no statute requiring an itemized earnings statement each payday, though almost all employers provide one as standard practice.
When is my final paycheck due in Arkansas?
On the next regular payday after separation. If the employer is more than seven days late past that payday, it can owe double the unpaid wages.
How often must Arkansas employers pay employees?
At least semimonthly, on regular paydays designated in advance.
Related Tools
Use the main Pay Stub Generator for the national version, or the Arkansas Paycheck Calculator to estimate take-home pay. Nearby states have their own pages: the Missouri Pay Stub Generator, the Mississippi Pay Stub Generator, and the Louisiana Pay Stub Generator.
Sources: Arkansas Department of Finance and Administration, Arkansas Division of Labor. Figures reviewed for 2026. This generator provides an estimate for planning purposes and is not tax or legal advice.