Workforce Bulletin

While California employers may be generally aware of the nine requirements for wage statements, a careful review of the nuances of each of those requirements is necessary to ensure compliance under Labor Code section 226. But the inquiry does not end there. When, how, and what to do to maintain these records is equally important in maintaining compliance and thereby protecting the company against wage statement penalties.  

Required Contents—the Basics

We previously covered what California employers need to include on wage statements pursuant to Labor Code section 226(a):

1. Gross wages earned;
2. Total hours worked;
3. Certain information for employees paid on a piece-rate basis;
4. All deductions;
5. Net wages earned;
6. Pay period;
7. Employee’s name and either (a) the last four digits of the social security number or (b) employee identification number;
8. Name and address of the legal entity that is the employer; and
9. All applicable hourly rates.