Arkansas Code Title 11. Labor and Industrial Relations § 11-4-612. Employer's recordkeeping requirements

(a) Every employer subject to §§ 11-4-607 -- 11-4-612 shall keep and maintain records of the salaries and wage rates, job classifications, and other terms and conditions of employment of the persons employed by him or her and the records shall be preserved for a period of three (3) years.

(b) The records shall also be made available to the parties and to the court wherein an action to recover unpaid wages under this subchapter is pending.