The bill amends Arkansas Code 11-4-217 to enhance the record-keeping requirements for employers, specifically regarding employees who are minors. It mandates that every employer with more than ten employees must provide an itemized statement to each minor employee at the beginning of the pay cycle when wages are paid. This statement must include details such as the pay basis (in hours or days worked), the rate or rates of pay, gross pay, and all deductions for the respective pay period.

Additionally, the bill clarifies the definition of a minor, stating that a person is considered a minor until they reach the age of eighteen, at which point they are recognized as having reached the age of majority. The inclusion of these provisions aims to ensure that minor employees receive clear and transparent information regarding their earnings and deductions, thereby promoting fair labor practices.