Arkansas Restorative Initiative
Employer resource reviewed for September 2026

The Employer Guide.

Incentives, resources, and safeguards for second chance hiring in Arkansas. Built for employers who want results, stability, and accountability.

Hiring someone with a record is not charity. It can be a structured workforce decision with bonding protection, workforce support, supervision accountability, individualized review, and clear workplace standards behind it.
01 Bonding Free fidelity bond protection may reduce perceived employer risk.
02 Workforce State and workforce partners may assist with recruitment, process, and onboarding.
03 Accountability Some workers under supervision may already have external compliance requirements.
04 Individual Review Evaluate the role, record, time passed, relevance, and individual circumstances.

Why This Matters

A record is one hiring factor.

Employers are often told to be afraid of hiring people with records. But fear by itself is not a hiring policy.

A real policy looks at safeguards, supervision, role fit, individualized assessment, workplace accountability, and available workforce support.

Employment stability is public safety work. When people can work, support themselves, and stay accountable, the whole community benefits.

Federal Tax Credit Status

The WOTC rules changed after 2025.

Current 2026 Status Not available for new hires beginning after December 31, 2025.

The IRS states that the Work Opportunity Tax Credit does not apply to employees who begin work after December 31, 2025.

Historical maximum for standard qualifying hires $2,400

Before the current expiration, the general maximum credit was 40% of up to $6,000 in first-year wages for a qualified employee who worked at least 400 hours.

400+
Historical 40% threshold

For eligible hires beginning within the authorized period, the general credit rate was 40% of qualifying wages after at least 400 hours of service.
120–399
Historical 25% threshold

A 25% rate applied for eligible workers with at least 120 but fewer than 400 hours.
28 days
Former Form 8850 certification deadline

Under the prior active program, employers generally submitted Form 8850 to the state workforce agency within 28 days after the employee began work.
Important for employers using this guide in 2026: the IRS now states that Form 8850 is no longer in use because WOTC does not apply to employees who begin work after December 31, 2025. The historical figures above are retained so employers can understand the prior program and identify older eligible hires or records where applicable. Do not promise a current WOTC credit for a new 2026 hire unless federal law changes.

Active Employer Protection

Federal Bonding remains available.

The Federal Bonding Program provides fidelity bonds for employers hiring eligible workers who may otherwise face barriers to traditional bonding. Justice-involved individuals are among the groups the program serves.

The bonds protect participating employers against covered losses resulting from dishonest acts during the initial bond period.

Available coverage $5K–$25K Program FAQs state bonds may be issued from $5,000 to $25,000.
Initial term 6 months Bonds cover the first six months of employment.
Employer cost $0 Initial Federal Bonding Program coverage is provided free of charge.
Deductible $0 The program states there is no deductible for covered loss.

Probation and Parole

The employer may not be the only accountability point.

Employment stability may be required as part of an individual's supervision conditions. Specific conditions vary by person. Depending on the supervision order, requirements may include employment or job search, regular check-ins, testing, and consequences for violations.

01

Employment

Mandatory employment or job-search requirements may apply.

02

Check-ins

Regular supervision check-ins may be required.

03

Testing

Drug or alcohol testing may apply when ordered.

04

Compliance

Conditions depend on the individual's actual supervision order.

05

Consequences

Violations can carry immediate consequences.

Employer Decision Framework

Do not build fear into the hiring policy.

Criminal-history review should be tied to the actual job and legitimate business considerations. EEOC guidance emphasizes the nature of the offense, the time that has passed, and the nature of the position.

01

The Role

What are the essential duties, access, responsibilities, and legitimate risks of the position?

02

The Record

What is the nature and gravity of the conduct?

03

The Time

How much time has passed since the conduct or completion of sentence?

04

The Relevance

How directly does the record relate to the duties and risks of this particular job?

05

The Individual

Consider relevant individual information, including work history, training, rehabilitation, stability, and other circumstances.

Blanket exclusions can create legal risk. EEOC guidance explains that employers should use job-related and business-necessity analysis rather than treating every criminal record as automatically disqualifying. Individualized assessment can help employers consider relevant circumstances, although particular laws or regulated occupations may impose separate requirements.

Employer Checklist

Build your second chance hiring plan.

Use this as a practical internal review. Checking every item does not certify legal compliance or guarantee program eligibility. It simply gives the employer a structured place to start.

Hiring Plan Review
0 / 5 reviewed Progress
Review whether Federal Bonding is appropriate for the hire. Current active program
Identify Arkansas workforce partners who can assist with recruitment or onboarding. Workforce support
Determine whether the role is subject to any specific legal or licensing restrictions. Role-specific review
Apply a job-related criminal-history review instead of relying on a blanket exclusion. Individual review
Build an onboarding plan with clear expectations, training, support, and ordinary workplace accountability. Retention
Hiring plan reviewed.

This does not mean the applicant, employer, or position has been legally approved. It means the five planning areas in this ARI guide have been reviewed.

Employer Review Tool

Start with the actual job.

This tool does not tell an employer whether to hire or reject someone. It surfaces questions employers should consider before making a record-based employment decision.

Employer Resources

Start with official sources.

Federal · IRS Current WOTC / Form 8850 Status OPEN →
Federal · IRS Work Opportunity Tax Credit Overview OPEN →
Federal · DOL Federal Bonding Program OPEN →
Arkansas Arkansas Workforce Services OPEN →
Federal · EEOC Criminal Records Guidance for Small Businesses OPEN →
Federal · EEOC Arrest and Conviction Records Enforcement Guidance OPEN →

Second chance hiring is not about ignoring risk.

It is about refusing to confuse a record with the whole person.

Federal Bonding, workforce partners, supervision requirements where applicable, job-related review, and individualized assessment can help employers make more informed decisions.

Blanket exclusions treat every record the same. They do not account for the job, the facts, the timing, the person, or the actual relevance.

Stable employment can reduce instability, support accountability, help families, and strengthen communities. People cannot rebuild without access to lawful work.

Support the Work

Help ARI keep practical resources available.

Your support helps Arkansas Restorative Initiative continue public education, reentry research, employer resources, community accountability, and restoration-focused work across Arkansas.

Arkansas Restorative Initiative This page is for informational purposes only and does not constitute legal, tax, accounting, or employment advice. Employers should verify current program eligibility and consult qualified counsel or tax professionals when appropriate.

Employer resource reviewed for September 2026.
arkansasrestorativeinitiative@gmail.com  •  479-593-8486