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CLARITY ON EMPLOYEE PAY STUBS

California Labor Code section 226(a) requires employers to issue a wage statement containing nine specific items. Recently, the 4th District Appellate Court clarified that unless an item is specifically included in 226(a) an employer does not need to list it on a wage statement. This resolves confusion over whether the 226(a) items were all-inclusive or merely a starting point for wage statement inclusions.

Items:

  • Name and address of the employer
  • Name of the employee
  • Last four digits of the employee’s social security number or an employee identification number assigned to the employee by the employer
  • Pay period the wage statement represents
  • Number of total hours the employee has worked
  • Employee’s hourly wage
  • Gross wages the employee has earned
  • Net wages the employee has earned
  • Any deductions removed from the employee’s wages