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California pay stub requirements
A wage statement should let an employee understand the pay period and the amounts paid. Review the employee-facing output, not only the payroll setup screen, because missing labels or rate detail may only become visible on the finished statement.
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General information, not legal or tax advice.
Identify the statement accompanying payment
DIR’s payday FAQ describes a detachable check portion or separate writing accompanying each wage payment under Labor Code 226. Save the employee-facing output as part of payroll review so the reviewer sees the same information the employee receives.
Sources: DIR Labor Commissioner's Office (DLSE) FAQ - Paydays
Show earnings, deductions and net wages
Required information includes gross wages, deductions and net wages. Total hours are required except for salaried exempt employees; piece-rate workers also need units and the applicable piece rate. Compare the statement with the payroll register before assuming a summary format includes every applicable item.
Sources: DIR Labor Commissioner's Office (DLSE) FAQ - Paydays
Check identities and pay-period dates
The statement includes inclusive pay-period dates, the employee’s name and last four Social Security digits or a non-SSN employee identifier. It also needs the employer’s legal entity name and address. Review that legal identity after an entity change or payroll-system migration.
Sources: DIR Labor Commissioner's Office (DLSE) FAQ - Paydays
Make each hourly rate understandable
DIR requires the applicable hourly rates and the corresponding hours at each rate. As a practical review, inspect output for workers with differing rates or overtime. A correct total can still be difficult to understand if the statement fails to show the underlying hours and rates.
Sources: DIR Labor Commissioner's Office (DLSE) FAQ - Paydays
Include available sick leave information
DIR requires available sick leave on the pay stub or a separate writing. Compare the displayed balance with the adopted leave policy and payroll ledger. Keep explanations for beginning-balance imports and adjustments so the employee’s balance can be traced.
Sources: DIR Labor Commissioner's Office (DLSE) FAQ - Paid Sick Leave
Sources: itemized wage statements
Review what employees see on payday
Tidwell helps organize payroll records and review the information carried into wage statements, with legal interpretation handled by your advisers.