(a)

1. (1) The Minimum Wage Act of the State of Arkansas, Arkansas Code § 11-4-201 et seq., defines “employer” to include “any individual, partnership, association, corporation, business trust, the state, any political subdivision of the state, or any person or group of persons acting directly or indirectly in the interest of an employer in relation to an employee”, Arkansas Code § 11-4-203(4)(A).
2. (2) An entity, including an individual, partnership, association, corporation, business trust, governmental agency, or any person or group of persons, acts indirectly in the interest of an employer in relation to an employee when such entity or entities conduct related activities, either through unified operations or common control.
3. (3) Such related activities need not occur in the same establishment or facility.

(b)

1. (1) The act defines “employer” to exclude any “individual, partnership, association, corporation, business trust, or any person or group of persons acting directly or indirectly in the interest of an employer in relation to an employee for any workweek in which fewer than four (4) employees are employed”, Arkansas Code § 11-4-203(4)(B).
2. (2) Employees who are exempt from the act pursuant to Arkansas Code § 11-4-203(3) or 11 CAR § 11-602 shall be counted as employees for the purpose of determining whether an employer employs fewer than four (4) employees.