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Arkansas Nanny Tax Guide

Arkansas excludes domestic service wages from the definition of 'wages' entirely, so household employers don't withhold state income tax from their nanny's paycheck. The nanny remains responsible for any income tax they owe at year-end. Employer-side SUI is still required.

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Arkansas household employer quick facts

State Income Tax
State Unemployment
Disability Insurance
Paid Family Leave

Minimum Wage

$11.00/hour

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SUTA Rate Range

0.1% - 14.0%

Key things to know
  • No state income tax withholding for domestic workers
  • State minimum wage is $11.00/hour
  • No disability insurance requirement
  • Employer SUI still required on the first $7,000 in wages

Arkansas Employer Requirements

State Income Tax (Exempt)

Ark. Code Ann. § 26-51-902(12)(A) excludes remuneration paid for domestic service in a private home from the definition of 'wages' under the Arkansas Income Tax Withholding Act. No withholding required or permitted on these wages.

State Unemployment Insurance

Employers pay SUI tax on the first $7,000 of wages. New employer rate is 3.1%, with rates ranging from 0.1% to 14.0% based on experience.

Workers' Compensation

Workers' compensation is generally not required for household employers but is recommended for protection against workplace injury claims.

Arkansas household employer questions

What will it cost?

Wondering what you'll actually owe as a Arkansas employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of April 2026Sources: Arkansas tax agency, IRS Publication 926
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