Mandatory wage-statement items
- 1Pay basis
Rate(s) of pay — hourly, salary, commission, piece, etc.
- 2Hours worked
Regular and overtime hours for the pay period.
- 3Gross wages
Total wages earned before deductions.
- 4Itemized deductions
Each deduction listed with a description.
- 5Net pay
Take-home pay after deductions.
- 6Pay-period dates
Beginning and ending dates of the pay period.
- 7Employer name and address
Business legal name and physical address.
Penalties and retention
L&I may assess civil penalties up to $1,000 per violation for repeat or willful non-compliance and can order back wages plus interest. PMWA and PSSL retaliation protections apply.
Three years under WAC 296-126-050, including time cards, wage rate tables, and deduction authorizations.
Allowed, provided employees can access and print records at no cost.
Compliance checklist
- All WAC 296-126-040 items appear on every stub
- Paid sick leave accrual/used/available shown at least monthly
- Overtime hours and rate itemized
- Records retained for at least three years
- Portal or paper access available at no cost
Frequently asked questions
Yes — under the Paid Sick Leave rule, employers must disclose accrued, used, and available paid sick leave at least monthly, commonly on the wage statement.
Yes, provided employees can access and print them for free. L&I recommends offering a paper option.
Washington's items are similar but shorter; sick-leave disclosure is the notable extra requirement, and enforcement runs through L&I rather than a private right of action.
File a Workplace Rights Complaint with L&I. They can order back wages plus penalties without requiring you to sue.
Generate a WA-compliant pay stub
StubGenPro's US pay stub template covers hours-at-each-rate, itemized deductions, YTD totals, and pay-period dates — the fields most state laws require.