The bill amends Arkansas Code 11-4-217 to enhance the record-keeping requirements for employers regarding their employees. It mandates that employers not only maintain records of employee details such as name, address, occupation, and pay for a minimum of three years but also explicitly requires that these records be provided to employees. The bill introduces new provisions that require employers to furnish each employee with an itemized statement at the time of wage payment. This statement must include details such as the pay basis, rates of pay, gross pay, and any deductions for the respective pay period.

Additionally, the bill ensures that the records maintained by employers are open for inspection by the Director of the Division of Labor or their authorized representatives. The inclusion of these requirements aims to promote transparency in employment practices and ensure that employees are fully informed about their earnings and deductions. Overall, the amendments seek to strengthen employee rights and improve compliance with labor regulations.