Arkansas Code Title 11. Labor and Industrial Relations § 11-4-222. Political subdivisions prohibited from requiring more than federal or state requirements from employers--Definitions

(2)(A) “Employer” means an individual, sole proprietorship, partnership, limited liability company, corporation, or other entity that does business in this state.

(B) However, “employer” does not include a public employer;

(A) Health, disability, retirement, profit-sharing, and death benefits;

(B) Group accidental death and dismemberment benefits;

(C) Paid or unpaid days off from work for holidays, sick leave, vacation, and personal necessity; and

(D) Terms of employment, notice of scheduling, attendance, or leave policies;