(a) The Department of Human Services is authorized to pay the employer's portion of contributions and withholdings required by the federal and state income tax laws, the Federal Insurance Contributions Act, the Workers' Compensation Law, § 11-9-101 et seq., the Department of Workforce Services Law, § 11-10-101 et seq., and private medical insurance premiums for eligible individuals where that is necessary to achieve employment assistance.
(b)
(1) Transitional employment assistance recipients shall not be deemed to be state employees solely as a consequence of receiving transitional employment assistance benefits and shall not be eligible to participate in the Arkansas Public Employees' Retirement System solely as a consequence of receiving transitional employment assistance benefits.
(2) Transitional employment assistance recipients who are employed by the state shall be eligible for the same benefits as an employee who performs similar work and is not a transitional employment assistance recipient.
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