Arkansas Code Title 11. Labor and Industrial Relations § 11-10-214. Unemployed, defined

(1) He or she performs no services;

(2) No wages are payable to him or her with respect to that week, or if wages are payable to him or her for any week of less than full-time work, the wages are less than one hundred forty percent (140%) of his or her weekly benefit amount; and

(3) He or she is not on leave approved by an employer under the Family and Medical Leave Act of 1993, 29 U.S.C. § 2601 et seq., as in effect January 1, 2003.