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California Guide · Updated 2026

California Wage Statement Requirements (Labor Code §226)

The humble pay stub is one of the most-litigated documents in California employment law. A missing field can generate per-employee, per-period penalties — so itemized wage statements are worth getting exactly right.

The nine required items (Labor Code §226(a))

  • 1. Gross wages earned;
  • 2. Total hours worked (for non-exempt employees);
  • 3. Piece-rate units and rate, if applicable;
  • 4. All deductions;
  • 5. Net wages earned;
  • 6. The pay-period start and end dates;
  • 7. Employee name and the last four digits of SSN or an employee ID;
  • 8. The employer's legal name and address;
  • 9. All applicable hourly rates and the hours worked at each.

Penalties

A knowing and intentional violation can cost $50 for the first pay period and $100 for each period after, per employee, up to $4,000, plus costs and attorney's fees — and wage statements are a frequent PAGA target.

Common mistakes

  • Omitting total hours worked for non-exempt staff;
  • Using a “doing business as” name instead of the employer's legal name and address;
  • Not listing every hourly rate and the hours at each;
  • Failing to show the available paid-sick-leave balance.

Sick leave and records

The available paid sick leave balance must appear on the wage statement or a separate writing each pay period. Keep copies of wage statements for at least three years, and let current and former employees inspect or copy their own.

This guide is general HR information, not legal advice, and doesn't replace legal counsel. Specifics should be tailored to your business and, for high-stakes or fact-specific matters, reviewed by a qualified California employment attorney.

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