Ark. Code Ann. § 21-5-902: Salary reduction agreement

(a) Any eligible employee who chooses to participate in a cafeteria plan or a voluntary product may enter into a salary reduction agreement with the governmental entity.

(b) The governmental entity is authorized, upon request of the eligible employee, to enter into a salary reduction agreement to reduce, each payday, the salary of the eligible employee by an amount of money or by the employee's cost of the selected benefits as designated by the employee.