California Pay Stub Requirements

Current as of November 1, 2026. General information, not legal advice.

California has one of the most detailed pay stub laws in the country. Labor Code § 226(a) lists exactly what an itemized wage statement must show, and § 226(e) attaches penalties to getting it wrong. If you pay employees in California, or you're checking a California stub, this is the list that matters.

The nine required items: Labor Code § 226(a)

Semimonthly or with each payment of wages, whether by check, cash or otherwise, the employer must give an accurate itemized statement in writing showing:

1. Gross wages earned
2. Total hours worked, except for employees paid solely by salary who are exempt from overtime
3. The number of piece-rate units earned and each applicable piece rate, if paid by the piece
4. All deductions. Deductions made on the employee's written orders may be combined and shown as one item
5. Net wages earned
6. The inclusive dates of the period for which the employee is paid
7. The employee's name and only the last four digits of the SSN, or an employee identification number other than the SSN
8. The name and address of the legal entity that is the employer. Farm labor contractors must also name the legal entity that secured their services
9. All applicable hourly rates in effect during the pay period and the hours worked at each rate. Temporary services employers must show the rate and hours for each assignment

The statement can be a detachable part of the paycheck or a separate writing. Item 9 trips up many employers: if an employee worked at two rates in one period, say $20.00 for regular shifts and $22.00 for weekend shifts, both rates and the hours at each must appear, along with the overtime rate.

Overtime recorded late. If overtime hours are paid on the next regular payday, the employer complies with the total-hours requirement by recording them as a correction on the next statement, with the dates of the period being corrected.

The tenth item in practice: paid sick leave

Under Labor Code § 246(i), employers must show how much paid sick leave the employee has available, on the itemized statement or on a separate writing issued on payday. Employers that offer unlimited sick leave may show "unlimited." Since January 1, 2024, California employers must generally provide at least 40 hours or five days of paid sick leave a year.

Keeping copies

The employer must keep 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. The copy can be a duplicate of the stub or a computer-generated record that accurately shows all the required information.

Penalties

If an employer's knowing and intentional failure to comply with § 226(a) injures an employee, the employee can recover the greater of actual damages or:

Violation	Amount
First pay period with a violation	$50
Each later pay period	$100 per employee
Maximum	$4,000 in total, plus costs and reasonable attorney's fees

The California Supreme Court held in Naranjo v. Spectrum Security Services that an employer's objectively reasonable, good-faith belief that it provided adequate wage statements precludes these penalties. That defense depends on the facts and doesn't excuse a careless stub.

Paydays and final pay

• Most wages must be paid at least twice each calendar month on regular paydays designated in advance, and the payday must be posted.
• Wages earned from the 1st through the 15th are due by the 26th. Wages earned from the 16th through the end of the month are due by the 10th of the next month. Weekly, biweekly and other periods must be paid within seven calendar days after the period ends.
• Final pay is due immediately on discharge. An employee who quits without notice must be paid within 72 hours, or on the last day if they gave at least 72 hours' notice. Accrued vacation is included. See final paycheck rules.

Worked example: a 2026 California biweekly stub

An employee in California earns $2,000 biweekly. Her 2026 W-4 says single with no other entries, and her DE 4 says single with one regular allowance.

Line	Amount	How it's figured
Gross wages	$2,000.00
Federal income tax	$156.15	IRS Pub. 15-T, 2026
Social Security	$124.00	6.2%
Medicare	$29.00	1.45%
CA income tax	$49.11	EDD Method B biweekly table: $2,000 − $219 standard deduction = $1,781; $43.24 + 6.6% of $187 = $55.58; minus $6.47 for one allowance
CA SDI	$26.00	1.3% of $2,000
Net wages	$1,615.74

EDD also allows employers to figure the tax on an annualized basis and prorate it, which can differ from the per-period table by a few cents. Around the numbers, the stub must still carry all nine § 226(a) items: hours, rates, pay period dates, the SSN's last four digits, the employer's legal name and address. It also needs the sick leave balance, on the stub or a same-day writing.

Making a California stub with PayStubShop

Choose California in our generator and the stub calculates California personal income tax withholding from the DE 4 entries, and SDI at the current rate, alongside federal income tax, Social Security and Medicare. Each stub shows the employer's name and address, the employee's name with the last four SSN digits or an employee ID, the pay period dates, rates and hours, gross and net wages, every deduction and year-to-date totals. It comes with a free direct deposit advice slip. If you're the employer, confirm the sick leave balance is shown on the stub or provided on a separate writing on payday. You see everything on a free preview, and one stub is $6.99.

Compare California with other states in pay stub laws by state, or see how hourly and salaried stubs differ in hourly vs. salary pay stubs.