Payroll deductions

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AR Code › Title 19 › Chapter 4 › Subchapter 16 › Section 19-4-1602

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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(a) Deductions from the payrolls of state employees, both regular and extra help, are authorized only for the following purposes: (1) Withholding taxes; (2) Social Security contributions; (3) Contributions to any state retirement system or approved plan of deferred compensation; (4) (A) Group or individual hospital, medical, and life insurance deductions. (B) However, any payroll deductions through the Arkansas state mechanized payroll system for state employees for coverages other than the state-authorized plan shall be approved by the State Board of Finance; (5) Payments to state employees' credit unions; (6) Value of maintenance perquisites; (7) Payment of union dues, when requested in writing by state employees; (8) Purchase of United States Government savings bonds; (9) Arkansas State Employees Association dues, when requested in writing by those state employees; (10) Fees for participation in the State Employees Benefit Corporation, when requested in writing by those state employees; (11) Contributions to a major federated fund-raising organization, when authorized by those state employees; (12) Arkansas State Police Association dues, when authorized in writing by those state employees; (13) Fraternal Order of Police dues, when requested in writing by those state employees; (14) Central Arkansas State Troopers Coalition dues, when authorized in writing by those state employees; (15) Arkansas Rehabilitation Association dues, when authorized in writing by those state employees; (16) Correctional Peace Officers Foundation dues, when authorized in writing by those state employees; (17) Department of Corrections Employees Association dues, when requested in writing by those employees; (18) [Repealed.] (19) Arkansas Association of Correctional Employees Trust dues, when requested in writing by those employees; (20) Division of Correction Bus Pool dues, when requested in writing by those employees; (21) (A) Arkansas Brighter Future Fund Plan under the Arkansas Brighter Future Fund Plan Act, § 6-84-101 et seq., or a tax-deferred savings program established by another state under 26 U.S.C. § 529 , as it existed on January 1, 2007. (B) The tax-deferred savings plan must be in existence at the time the payroll deduction request is made. (C) The state employee shall provide information on his or her Arkansas Brighter Future Fund Plan account to the Department of Finance and Administration so that the payroll deduction can be credited to the appropriate account; and (22) For such other purposes as are specifically authorized by law but not enumerated in this subsection. (b) If a state employee authorizes in writing the payroll deduction of dues of any union or professional association representing the employee, the agency shall deduct the dues from the payroll of the employee and remit the dues to the organization. (c) Deductions authorized by this section shall be made in compliance with rules and procedures established by the Secretary of the Department of Transformation and Shared Services. Amended by Act 2023, No. 776,§ 4, eff. 8/1/2023. Amended by Act 2021, No. 966,§ 24, eff. 7/28/2021. Amended by Act 2021, No. 1004,§ 9, eff. 4/28/2021. Amended by Act 2019, No. 315,§ 1735, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 6087, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 976, eff. 7/1/2019. Amended by Act 2015, No. 1053,§ 1, eff. 7/22/2015. Acts 1973, No. 876, § 23; 1975, No. 881, § 1; 1981, No. 251, § 1; 1983, No. 164, § 1; A.S.A. 1947, § 13-349; Acts 1987, No. 18, § 1; 1987, No. 646, § 3; 1989, No. 506, § 1; 1995, No. 1122, § 1; 1997, No. 747, § 1; 2001, No. 166, § 1; 2003, No. 1795, § 1; 2009, No. 368, § 1; 2011, No. 702, § 1.

19. Amended by Act 2019, No. 910,§ 976, eff. 7/1/2019. Amended by Act 2015, No. 1053,§ 1, eff. 7/22/2015. Acts 1973, No. 876, § 23; 1975, No. 881, § 1; 1981, No. 251, § 1; 1983, No. 164, § 1; A.S.A. 1947, § 13-349; Acts 1987, No. 18, § 1; 1987, No. 646, § 3; 1989, No. 506, § 1; 1995, No. 1122, § 1; 1997, No. 747, § 1; 2001, No. 166, § 1; 2003, No. 1795, § 1; 2009, No. 368, § 1; 2011, No. 702, § 1.

(a) Deductions from the payrolls of state employees, both regular and extra help, are authorized only for the following purposes: (1) Withholding taxes; (2) Social Security contributions; (3) Contributions to any state retirement system or approved plan of deferred compensation; (4) (A) Group or individual hospital, medical, and life insurance deductions. (B) However, any payroll deductions through the Arkansas state mechanized payroll system for state employees for coverages other than the state-authorized plan shall be approved by the State Board of Finance; (5) Payments to state employees' credit unions; (6) Value of maintenance perquisites; (7) Payment of union dues, when requested in writing by state employees; (8) Purchase of United States Government savings bonds; (9) Arkansas State Employees Association dues, when requested in writing by those state employees; (10) Fees for participation in the State Employees Benefit Corporation, when requested in writing by those state employees; (11) Contributions to a major federated fund-raising organization, when authorized by those state employees; (12) Arkansas State Police Association dues, when authorized in writing by those state employees; (13) Fraternal Order of Police dues, when requested in writing by those state employees; (14) Central Arkansas State Troopers Coalition dues, when authorized in writing by those state employees; (15) Arkansas Rehabilitation Association dues, when authorized in writing by those state employees; (16) Correctional Peace Officers Foundation dues, when authorized in writing by those state employees; (17) Department of Corrections Employees Association dues, when requested in writing by those employees; (18) [Repealed.] (19) Arkansas Association of Correctional Employees Trust dues, when requested in writing by those employees; (20) Division of Correction Bus Pool dues, when requested in writing by those employees; (21) (A) Arkansas Brighter Future Fund Plan under the Arkansas Brighter Future Fund Plan Act, § 6-84-101 et seq., or a tax-deferred savings program established by another state under 26 U.S.C. § 529 , as it existed on January 1, 2007. (B) The tax-deferred savings plan must be in existence at the time the payroll deduction request is made. (C) The state employee shall provide information on his or her Arkansas Brighter Future Fund Plan account to the Department of Finance and Administration so that the payroll deduction can be credited to the appropriate account; and (22) For such other purposes as are specifically authorized by law but not enumerated in this subsection.

(1) Withholding taxes;

(2) Social Security contributions;

(3) Contributions to any state retirement system or approved plan of deferred compensation;

(4) (A) Group or individual hospital, medical, and life insurance deductions. (B) However, any payroll deductions through the Arkansas state mechanized payroll system for state employees for coverages other than the state-authorized plan shall be approved by the State Board of Finance;

(A) Group or individual hospital, medical, and life insurance deductions.

(B) However, any payroll deductions through the Arkansas state mechanized payroll system for state employees for coverages other than the state-authorized plan shall be approved by the State Board of Finance;

(5) Payments to state employees' credit unions;

(6) Value of maintenance perquisites;

(7) Payment of union dues, when requested in writing by state employees;

(8) Purchase of United States Government savings bonds;

ductions through the Arkansas state mechanized payroll system for state employees for coverages other than the state-authorized plan shall be approved by the State Board of Finance;

(5) Payments to state employees' credit unions;

(6) Value of maintenance perquisites;

(7) Payment of union dues, when requested in writing by state employees;

(8) Purchase of United States Government savings bonds;

(9) Arkansas State Employees Association dues, when requested in writing by those state employees;

(10) Fees for participation in the State Employees Benefit Corporation, when requested in writing by those state employees;

(11) Contributions to a major federated fund-raising organization, when authorized by those state employees;

(12) Arkansas State Police Association dues, when authorized in writing by those state employees;

(13) Fraternal Order of Police dues, when requested in writing by those state employees;

(14) Central Arkansas State Troopers Coalition dues, when authorized in writing by those state employees;

(15) Arkansas Rehabilitation Association dues, when authorized in writing by those state employees;

(16) Correctional Peace Officers Foundation dues, when authorized in writing by those state employees;

(17) Department of Corrections Employees Association dues, when requested in writing by those employees;

(18) [Repealed.]

(19) Arkansas Association of Correctional Employees Trust dues, when requested in writing by those employees;

(20) Division of Correction Bus Pool dues, when requested in writing by those employees;

(21) (A) Arkansas Brighter Future Fund Plan under the Arkansas Brighter Future Fund Plan Act, § 6-84-101 et seq., or a tax-deferred savings program established by another state under 26 U.S.C. § 529 , as it existed on January 1, 2007. (B) The tax-deferred savings plan must be in existence at the time the payroll deduction request is made. (C) The state employee shall provide information on his or her Arkansas Brighter Future Fund Plan account to the Department of Finance and Administration so that the payroll deduction can be credited to the appropriate account; and

(A) Arkansas Brighter Future Fund Plan under the Arkansas Brighter Future Fund Plan Act, § 6-84-101 et seq., or a tax-deferred savings program established by another state under 26 U.S.C. § 529 , as it existed on January 1, 2007.

(B) The tax-deferred savings plan must be in existence at the time the payroll deduction request is made.

(C) The state employee shall provide information on his or her Arkansas Brighter Future Fund Plan account to the Department of Finance and Administration so that the payroll deduction can be credited to the appropriate account; and

(22) For such other purposes as are specifically authorized by law but not enumerated in this subsection.

(b) If a state employee authorizes in writing the payroll deduction of dues of any union or professional association representing the employee, the agency shall deduct the dues from the payroll of the employee and remit the dues to the organization.

(c) Deductions authorized by this section shall be made in compliance with rules and procedures established by the Secretary of the Department of Transformation and Shared Services.

Amended by Act 2023, No. 776,§ 4, eff. 8/1/2023.

Amended by Act 2021, No. 966,§ 24, eff. 7/28/2021.

Amended by Act 2021, No. 1004,§ 9, eff. 4/28/2021.

Amended by Act 2019, No. 315,§ 1735, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 6087, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 976, eff. 7/1/2019.

Amended by Act 2015, No. 1053,§ 1, eff. 7/22/2015.

Acts 1973, No. 876, § 23; 1975, No. 881, § 1; 1981, No. 251, § 1; 1983, No. 164, § 1; A.S.A. 1947, § 13-349; Acts 1987, No. 18, § 1; 1987, No. 646, § 3; 1989, No. 506, § 1; 1995, No. 1122, § 1; 1997, No. 747, § 1; 2001, No. 166, § 1; 2003, No. 1795, § 1; 2009, No. 368, § 1; 2011, No. 702, § 1.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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Payroll deductions · Ark. Code Ann. § 19-4-1602 | Frix