To: All Approved Self-Insured Employers and Approved Self-Insurer Groups
Re: Assessment of Penalties for Non-Payment of Premium Tax
Per Ark Code §11-9-306(e)(2), the premium tax due for the calendar year 2019 was due April 1, 2020. Due to the on-going COVID-19 crisis and per the Governor's Executive Order # (20-06), the Workers' Compensation Commission is extending the date of first assessment of penalties prescribed under Ark. Code §11-9-304(b) by forty-five (45) days.
§11-9-304(b) states: "If the tax provided for under this section is not paid within thirty (30) days of the date provided in §11-9-306, there shall be assessed a penalty for each thirty (30) days the amount so assessed remains unpaid which is equal to ten percent (10%) of the unpaid amounts and which shall be collected at the same time as a part of the tax assessed."
Summary: The premium tax was due April 1, 2020. The first assessment of penalties would normally be on May 1, 2020. The May 1, 2020 date is hereby extended forty-five (45) days to June 14, 2020. As this is a Sunday, if the tax is not received in our office by June 15, 2020, the first ten percent (10%) penalty will be assessed, and the self-insurer may be subject to immediate revocation of the self-insurance authority.
Below is the link to the Application for Certificate of Non-Coverage (Form A).
Complete the Application, have the Affidavit notarized, and mail along with a check or money order in the amount of $50 to the address on the top of the form.
If you need a Certificate expedited, please include your email and phone number and we will email a copy of your Certificate to you.
State of Arkansas
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