(a) Every employer shall maintain and preserve payroll or other records which are true and accurate, and which contain the following information and data for each employee:

1. (1) Name in full, as used for Social Security recordkeeping purposes, and on the same record, any identifying symbol or number used in place of name on any time, work, or payroll records;
2. (2) Home address, including zip code;
3. (3) Date of birth, if under nineteen (19);
4. (4) Sex and occupation;

5. (5)

   1. (A) Time of day and day of week on which the employee’s workweek begins.
   2. (B) A single notation will suffice if the entire workforce in an establishment have the same workweek and workday beginning;

6. (6) Regular hourly rate of pay for any workweek in which overtime compensation is due, as well as the basis on which wages are paid, such as:

   1. (A) Per hour;
   2. (B) Per day;
   3. (C) Per week;
   4. (D) Per piece; or
   5. (E) Rate of commission;
7. (7) Hours worked each workday and total hours worked each workweek;
8. (8) Total daily or weekly straight time earnings or wages due for hours worked during the workday or workweek, exclusive of overtime compensation;

9. (9)

   1. (A) Total overtime compensation.
   2. (B) This amount excludes the straight-time earnings for overtime hours recorded under subdivision (a)(8) of this section;
10. (10) Total additions or deductions from wages paid each pay period, as well as the nature of the items which make up the additions or deductions;
11. (11) Total wages paid each pay period; and
12. (12) Date of payment and the pay period covered by payment.

(b)

1. (1) For employees working on fixed schedules, an employer may maintain records showing, instead of the hours worked each day and each workweek, the schedule of daily and weekly hours and a statement or other method or recordkeeping that indicates that such hours were in fact actually worked.
2. (2) In weeks in which more or less than the scheduled hours are worked, the exact number of hours worked each day and each week must be recorded.

(d)

1. (1) No particular form of records is prescribed.
2. (2) The records must be accessible and clear and identifiable.
3. (3) In the event records are maintained in format other than paper, such as electronically or on microfilm, adequate projection, viewing, or copying equipment must be available.

(e)

1. (1) Each employer shall keep the records required by this part safe and accessible at the place or places of employment or in a central recordkeeping office in Arkansas.
2. (2) In unusual circumstances, an employer may petition the Director of the Division of Labor to maintain the records outside the state.
3. (3) Such approval must be obtained in advance.
4. (4) In the event the director approves such records to be maintained outside the state, the employer shall make such records available for inspection, transcription, or copying by the Division of Labor in Arkansas within seventy-two (72) hours following notice from the division.

(f) Posting of notices.

1. (1) Every employer employing an employee subject to the Minimum Wage Act of the State of Arkansas, Arkansas Code § 11-4-201 et seq., shall post and keep posted a notice approved by the director explaining and summarizing the requirements of the act and this part.
2. (2) Such notice shall be posted in a conspicuous and accessible place in every establishment where such employees are employed.