The nine mandatory items
- 1Gross wages earned
Total wages before taxes and deductions for the pay period.
- 2Total hours worked
Required for non-exempt employees; not required for salaried exempt workers.
- 3Piece-rate units and rate
Number of piece-rate units earned and the applicable piece rate, if paid on a piece basis.
- 4All deductions
Every deduction itemized (taxes, benefits, garnishments). Deductions may be aggregated only if authorized in writing.
- 5Net wages earned
Take-home pay after all deductions.
- 6Pay-period dates
Inclusive start and end dates of the period covered by the payment.
- 7Employee name and last 4 of SSN or ID
Full name plus only the last four digits of the Social Security number or an employee ID number.
- 8Legal name and address of the employer
The employer's legal business name and full physical address (not a P.O. box alone).
- 9Hourly rates and hours at each rate
All applicable hourly rates in effect during the pay period and the corresponding hours worked at each rate — including overtime.
Penalties for non-compliance
Labor Code § 226(e) awards $50 for the initial pay-period violation and $100 for each subsequent one, capped at $4,000 per employee. Employers who fail to produce records within 21 days of a written request owe an additional $750 penalty under § 226(c). PAGA representative claims stack these per-pay-period penalties across the entire workforce.
Compliance checklist
- All nine § 226(a) items appear on every stub
- Only the last four digits of the SSN are shown
- Overtime hours and premium rates are itemized separately
- Employer legal name matches the entity on file with the CA Secretary of State
- Electronic delivery allows free access and printing
- Records are retained for at least three years
- A written policy names the person responsible for records requests
Frequently asked questions
California Labor Code § 226(a) sets nine mandatory items that must appear on every itemized wage statement provided at each pay period.
No. California allows electronic wage statements as long as employees can access and print them at no cost. The nine required items still apply.
Under Labor Code § 226(e), employees may recover $50 for the initial pay period and $100 for each subsequent violation, up to $4,000 per employee, plus attorney's fees and costs. PAGA claims can multiply exposure substantially.
At least three years. Employees have the right to inspect or receive copies within 21 calendar days of a written request; refusal triggers a $750 penalty.
No. Total hours worked is only required for non-exempt employees. Salaried exempt workers still need the other eight items.
No — § 226 covers W-2 employees. Independent contractors receive a Form 1099 at year-end and are not entitled to itemized wage statements, though many payers still issue them as a courtesy.
Generate a California-compliant pay stub
StubGenPro's US pay stub template includes all nine Labor Code § 226 items with hours-at-each-rate, itemized deductions, and pay-period dates already formatted.