In brief
California Labor Code section 226 requires an employer to give each employee a written, itemized wage statement with every wage payment, showing nine items from gross wages to the employer’s name and address. An employee can ask to inspect payroll records and the employer has 21 calendar days to comply; a knowing and intentional failure can cost the employer $50 for the first pay period and $100 for each later one, up to $4,000.
- The nine items are gross wages, total hours, piece-rate units, deductions, net wages, pay-period dates, the employee’s name with the last four Social Security digits or an ID number, the employer’s legal name and address, and all hourly rates with hours at each1.
- Employers keep a copy of each statement for at least three years1.
- Electronic statements are allowed under a Division of Labor Standards Enforcement (DLSE) opinion if the employee keeps the right to a paper copy3.
- Records requests carry a 21-calendar-day deadline and a $750 penalty for failure to comply12.
- An employee can file a wage claim with the Labor Commissioner’s Office online, by email, mail or in person4.
This page explains how the paperwork and process work. It is not legal, tax or HR advice, and this site is not a law firm.
The detail
An itemized wage statement is what most people call a pay stub. California requires one for employees, and the statute says exactly what it must contain. This page lists the nine items as a checklist, covers electronic statements and the right to inspect payroll records, states the penalties as the statute gives them, and describes the official route when an item is missing. For the other documents handled in the first week, see new-hire paperwork, explained; for a line-by-line reading of a stub, see how to read a pay stub.
The short answer
| If you are… | The rule says |
|---|---|
| An employee with a stub missing an item | Labor Code section 226(a) requires nine items; an employee is deemed injured if the statement is missing or required information is incomplete and cannot be readily determined from the statement alone1 |
| An employee who wants payroll records | Current and former employees can inspect or receive copies on reasonable request; the employer has “no later than 21 calendar days” to comply1 |
| An employer | The employer provides the nine items each pay period, keeps a copy for at least three years, and lists every hourly rate in effect12 |
| Looking for the official route | A wage claim with the Labor Commissioner’s Office4 |
The nine items
Section 226(a) requires the statement to be itemized and in writing, given semimonthly or at the time of each wage payment, either attached to the paycheck or, for payment by personal check or cash, kept separately1. The Labor Commissioner’s page lists the same nine categories in plain words2.
| # | Item | What the statute says (shortened) |
|---|---|---|
| 1 | Gross wages | “gross wages earned” |
| 2 | Total hours worked | “total hours worked by the employee”; not required for an employee paid solely on salary who is exempt from overtime |
| 3 | Piece-rate units | the number of piece-rate units earned and any applicable piece rate, for employees paid on that basis |
| 4 | Deductions | “all deductions”; deductions made on written orders of the employee may be aggregated into one item |
| 5 | Net wages | “net wages earned” |
| 6 | Pay period | “the inclusive dates of the period for which the employee is paid” |
| 7 | Employee identification | the employee’s name and only the last four digits of the Social Security number, or an employee identification number other than a Social Security number |
| 8 | Employer identification | “the name and address of the legal entity that is the employer” |
| 9 | Hourly rates | “all applicable hourly rates in effect during the pay period” and the hours worked at each rate |
Source: Labor Code section 226(a), public.law mirror of the code1. Farm labor contractor and temporary-services details add further requirements to items 8 and 91.
Two further points from the statute: deductions are recorded in ink or other indelible form, and the employer keeps a copy of each statement and the record of deductions for at least three years, at the place of employment or a central location in California; a computer-generated record that accurately shows the data counts as a copy1.
Year-to-date totals and a paid sick leave balance are not among the nine. The paid sick leave balance has its own rule: the Labor Commissioner says pay stubs must show available leave5. The 2027 minimum wage announcement from the Department of Industrial Relations (DIR) separately reminds employers to list employee wage rates on pay stubs6.
Electronic statements
Section 226 has no separate subsection on electronic statements1. A 2006 DLSE opinion letter (“Re: Electronic Itemized Wage Statements,” July 6, 2006) says the DLSE has allowed them “so long as each employee retains the right to elect to receive a written paper stub or record,” and that employees can “easily access the information and convert the electronic statements into hard copies at no expense to the employee”3. The letter’s example system has statements on a secure website no later than payday, ID numbers and PINs, printing at no charge, electronic retention for at least three years, and paper copies at no charge for former employees on request3.
The agency’s own words The letter is an opinion, not a regulation, and it states that following its guidelines does not establish a safe harbor against private suits under the Private Attorneys General Act (PAGA)3.
The right to inspect payroll records
Under section 226(b) and (c), current and former employees have the right to inspect or receive a copy of their payroll records on reasonable request. The employer can verify identity and charge the actual cost of copying, and must comply “as soon as practicable, but no later than 21 calendar days from the date of the request”1. If the employer does not, the employee or the Labor Commissioner can recover a $750 penalty under section 226(f)1. The Labor Commissioner’s payday page confirms the 21-calendar-day deadline and the $750 penalty2.
The penalties as the statute gives them
| Situation | What the statute provides |
|---|---|
| Knowing and intentional failure to comply with the nine items (226(e)(1)) | The employee can recover the greater of actual damages or $50 for the first pay period and $100 for each later one, capped at $4,000 in total, plus costs and reasonable attorney’s fees |
| When an employee is “deemed to suffer injury” (226(e)(2)) | No statement was provided, or required information is missing or incomplete and the employee cannot promptly and easily determine it from the statement alone |
| An isolated, unintentional error (226(e)(3)) | “an isolated and unintentional payroll error due to a clerical or inadvertent mistake” is not a knowing and intentional failure |
| Not providing records within 21 days (226(f)) | $750 penalty, recoverable by the employee or the Labor Commissioner |
Source: Labor Code section 2261. The table describes what the statute provides, not what any employee would recover; amounts depend on the facts and on a decision-maker.
If an item is missing: the official route
The Labor Commissioner’s Office takes wage claims online, by email, mail or in person; a paper claim goes to a district office, and the online option is for wage claims only, not for PAGA or retaliation matters4. The page lists claim time limits: one year for failure to provide payroll or personnel records, three years for minimum wage, overtime, meal and rest break, sick leave, illegal deduction and unpaid reimbursement claims4. The page does not name a specific time limit for a wage statement claim under section 226(e), so the office is the place to ask which limit applies.
For employers
For an employer the statute reduces to a checklist: all nine items on every statement, every hourly rate in effect during the period with the hours at each, a copy of each statement kept for at least three years, and payroll records made available within 21 calendar days of a request1. The statute lists the items, not a layout or particular labels1. The employer-side costs of payroll are on what an employee costs a California employer.
When to get help
The Labor Commissioner’s Office is the free official route: it takes wage claims, and its district offices can say how a claim for a missing item is handled4. A reason to ask sooner is a deadline; the office lists one-year and three-year limits for different claims4. An employer unsure whether a statement format meets the nine items can read section 226 directly or ask the DLSE. An attorney or a payroll service can review a format or a dispute over damages, which turn on facts that this page does not assess.
Frequently Asked Questions
What must be on a California pay stub?
Nine items: gross wages, total hours worked, piece-rate units and rate if applicable, all deductions, net wages, the inclusive dates of the pay period, the employee’s name and last four Social Security digits or an employee ID, the employer’s legal name and address, and all hourly rates with the hours at each1.
Does California require employers to provide pay stubs?
Can a California employer give electronic pay stubs?
The DLSE has allowed it if the employee keeps the right to elect a paper stub and can easily print the statement at no cost; that is an opinion letter, not a regulation3.
How long must an employer keep pay stub records in California?
At least three years, at the workplace or a central California location, and a computer-generated record that accurately shows the data counts as a copy1.
What is the penalty for a pay stub that violates Labor Code 226?
For a knowing and intentional failure, the greater of actual damages or $50 for the first pay period and $100 for each later one, up to $4,000, plus costs and attorney’s fees; an isolated, unintentional clerical error is not knowing and intentional1.
How do I get a copy of my payroll records in California?
Where can an employee file a wage claim?
With the Labor Commissioner’s Office, online, by email, mail or in person at a district office4.
Related Articles
Sources (7)
- California Labor Code section 226 — California Legislature, text on the public.law mirror. Accessed 2026-10-13.
- Frequently Asked Questions: Paydays — California Labor Commissioner’s Office, Department of Industrial Relations. Accessed 2026-10-13.
- Opinion letter, Re: Electronic Itemized Wage Statements — California Division of Labor Standards Enforcement, July 6, 2006. Accessed 2026-10-13.
- How to File a Wage Claim — California Labor Commissioner’s Office. Accessed 2026-10-13.
- California Paid Sick Leave: Frequently Asked Questions — California Department of Industrial Relations. Accessed 2026-10-13.
- News release 2026-66: California minimum wage for 2027 — California Department of Industrial Relations, August 13, 2026. Accessed 2026-10-13.
- Fact Sheet #21: Recordkeeping Requirements under the Fair Labor Standards Act — U.S. Department of Labor, Wage and Hour Division. Accessed 2026-10-13.