1. (a) Each employing unit shall keep payroll records regarding any individual employed by it so that from an inspection thereof it shall be possible to determine with respect to each worker in its employ:

   1. (1) The pay period covered by any payroll;
   2. (2) The Social Security number of each worker employed during any pay period;
   3. (3) The full name of each worker employed during any pay period;
   4. (4) The place of employment;
   5. (5) The date each worker was hired, rehired, or returned to work after a temporary layoff;

   6. (6) All remuneration including commissions and bonuses paid to each worker for personal services with respect to any day of work, in each case showing separately:

      1. (A) Cash remuneration;
      2. (B) The reasonable value of a remuneration in any medium other than cash; and
      3. (C) Special payments, such as bonuses, gifts, prizes, etc., showing separately those paid in cash and those paid in any medium other than cash;
   7. (7) Amounts paid the worker as allowance or reimbursement for traveling or other business expenses, dates of payment, and the amounts of such expenditures actually incurred and accounted for by him or her; and

   8. (8) With respect to pay periods in which he or she performs both employment and nonsubject work, the number of:

      1. (A) Hours spent in employment; and/or
      2. (B) Hours spent in nonsubject work.

2. (b) The place of employment of any worker shall be the county within Arkansas:

   1. (1) In which he or she performs his or her work;
   2. (2) In which he or she has his or her base of operations, if he or she performs his or her work in more than one (1) county in Arkansas;
   3. (3) From which he or she received his or her principal or immediate direction or control, if he or she has no base of operations in Arkansas; or
   4. (4) In which he or she resides, if the place from which he or she received his or her principal direction or control is outside of Arkansas.

3. (c)

   1. (1) It shall be the responsibility of the employing unit to make such records available for inspection at a specified location in the state of Arkansas.
   2. (2) If the location is not at the employer's principal place of business, it shall be subject to approval by the Division of Workforce Services.
4. (d) All employer records designated in this section shall be preserved and made available for purposes of inspection for a period of not less than five (5) years from the end of the month next following the end of the calendar quarter to which such records pertain.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "Rule No. 12" "This Rule is hereby amended, promulgated and adopted by the Director, Arkansas Department of Workforce Services, pursuant to Arkansas Code 11-10-318 to read as follows:" "This amended Rule shall take effect and be in full force on and after January 1, 1988."