(c) Tipped employees. With respect to each tipped employee whose wages are determined pursuant to Arkansas Code § 11-4-212, the employer shall maintain and preserve payroll or other records containing all the information and data required in 11 CAR § 11-201(a) and, in addition, the following:

1. (1) A symbol, letter, or other notation placed on the pay records identifying each employee whose wage is determined in part by tips;
2. (2) Weekly or monthly amount reported by the employee, to the employer, of tips received (this may consist of reports made by the employees to the employer on IRS Form 4070); and

3. (3)

   1. (A) Amount by which the wages of each tipped employee have been deemed to be increased by tips as determined by the employer.
   2. (B) The tip credit may vary, provided that at least two dollars and sixty-three cents ($2.63) per hour is paid in wages other than gratuities to the employee, see 11 CAR § 11-705.
   3. (C) The amount per hour which the employer takes as a tip credit shall be reported to the employee in writing each time it is changed from the amount per hour taken in the preceding week.
   4. (D) Hours worked each workday in any occupation in which the employee does not receive tips, and total daily or weekly straight-time payment made by the employer for such hours.
   5. (E) Hours worked each workday in occupations in which the employee receives tips, and total daily or weekly straight-time earnings for such hours.

(d) Employees receiving board, lodging, or other facilities.

1. (1) In addition to other records required by this part, an employer who makes a deduction from the wages of employees for board, lodging, or other facilities pursuant to Arkansas Code § 11-4-213, shall maintain and preserve records substantiating the cost of furnishing the board, lodging, or other facilities.
2. (2) Such records shall include itemized accounts showing the nature and amount of any expenditures entering into the computation of the costs.

(e) In addition to other records required by this part, an employer shall maintain and preserve the following records as applicable, any:

1. (1) Certificate of eligibility to pay a sub-minimum wage to a full-time student pursuant to:

   1. (A) Arkansas Code § 11-4-210(b); and
   2. (B) 11 CAR § 11-301 et seq.;

2. (2) Permit or authorization to pay a student-learner a sub-minimum wage pursuant to:

   1. (A) Arkansas Code § 11-4-215; and
   2. (B) 11 CAR § 11-401; and

3. (3) Permit or authorization to employ disabled persons at wages less than the applicable minimum wage pursuant to:

   1. (A) Arkansas Code § 11-4-214; and
   2. (B) 11 CAR § 11-501 et seq.

(f) Additional record-keeping requirements are contained:

1. (1) In 11 CAR § 11-602 for bona fide executive, administrative, and professional employees; and
2. (2) In 11 CAR § 11-604 for employees of state and local government, including employees engaged in fire protection or law enforcement activities.