California Wage Statement Requirements 2026
What Every Pay Stub Must Include — Labor Code Section 226
California requires 9 specific items on every wage statement. One missing item = $50–$250 per employee per pay period in PAGA penalties. Get the checklist.
Why Wage Statement Violations Are So Common (and Expensive)
Labor Code Section 226 requires 9 specific items on every California wage statement. The penalties are $50 for the first violation and $100 per employee per pay period for subsequent violations, up to $4,000 per employee — and that's just the Labor Code. PAGA adds a representative action layer, meaning a single employee's wage statement violations can generate claims on behalf of every current and former employee.
The 9 Required Items on Every California Pay Stub
- 1. Gross wages earned during the pay period
- 2. Total hours worked during the pay period (for non-exempt employees)
- 3. All deductions (itemized separately)
- 4. Net wages earned
- 5. Pay period inclusive dates (start and end dates of the pay period)
- 6. Employee's name and last 4 digits of SSN or employee ID number
- 7. Name and address of the legal entity that is the employer
- 8. All applicable hourly rates in effect during the pay period AND the number of hours worked at each rate
- 9. If employee earns piece-rate compensation: applicable piece-rate and number of pieces
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Wage Statement Audit Checklist — Run This on Every Pay Period
- Gross wages: includes all regular pay, OT, commissions, bonuses earned this period
- Total hours: correctly reflects all hours worked including any adjustments
- Multiple pay rates: if employee worked at different rates, each rate and associated hours listed separately
- Overtime hours: broken out — regular hours and OT hours shown separately with rates
- Double-time hours: shown separately with 2x rate
- Piece-rate: rate per piece and number of pieces listed (if applicable)
- All deductions: each deduction itemized with the amount — no lumping
- Net wages: correctly calculated after all deductions
- Pay period dates: exact start and end dates of the pay period (not just 'biweekly')
- Employee identifier: name + last 4 SSN or employee ID — not full SSN
- Employer legal name: legal entity name, not a DBA or nickname
- Employer address: must be a physical address, not a PO Box
- Vacation/PTO balance: not required by law but best practice to include
- Wage statements are provided on or before the regular payday
- Wage statements are retained by employer for 3 years
Common Wage Statement Violations That Trigger PAGA
- Employer name is a DBA or nickname instead of legal entity name
- Employer address is a PO Box rather than physical address
- Pay period dates missing or wrong (shows just 'biweekly' with no actual dates)
- Multiple hourly rates not broken out separately (e.g., regular + shift differential combined)
- Overtime not shown at separate rate (just shows total hours at one rate)
- Full SSN shown instead of last 4 digits — privacy violation and LC 226 violation
- Piece-rate workers not shown rate per piece and number of pieces
- Wage statements not provided on payday (sent a day late)
- Deductions not itemized (one line 'deductions: $150' with no breakdown)
- Hours omitted for salaried non-exempt employees
Penalties at a Glance
| Violation | Penalty |
|---|---|
| Initial wage statement violation | $50 per employee |
| Subsequent violations | $100 per employee per pay period |
| Maximum per employee | $4,000 |
| PAGA civil penalty (on top of LC 226) | $100 per employee per pay period — representative action |
| Waiting time penalty if tied to final pay | Up to 30 days wages |