Pay stub requirements in California
California has the most prescriptive wage statement law in the country. Labor Code § 226 names nine items that must appear on every itemized statement, bars anything more than the last four digits of a Social Security number, and prices mistakes per pay period up to a $4,000 cap. Payroll records have to be produced to an employee within 21 days of a request. The statewide minimum wage is $16.90 in 2026, with a separate $20.00 floor for fast food chains and higher rates in many cities and counties.
- Pay stub required
- Yes, with nine required items
- Electronic delivery
- Yes, if paper stays available on request
- Minimum wage (2026)
- $16.90/hour statewide
- Pay frequency
- At least twice a month
What California law requires
Nine items on every statement
Gross wages earned, total hours worked, piece-rate units and the piece rate where it applies, all deductions, net wages earned, the inclusive dates of the pay period, the employee name, the name and address of the legal entity that is the employer, and every hourly rate in effect during the period with the hours worked at each. Hours may be omitted only for salaried employees exempt from overtime.
SourceLast four digits of the SSN, never the whole number
Section 226(a)(7) permits only the last four digits of a Social Security number, or an employee identification number that is not an SSN. Printing the full number is itself a defect in the statement.
SourceSemimonthly pay on fixed calendar deadlines
Wages earned from the 1st through the 15th are due by the 26th of the same month; wages earned from the 16th through the end of the month are due by the 10th of the next. Weekly, biweekly or other periods must be paid within seven calendar days of the end of the period. Overtime may lag to the following payday. Executive, administrative and professional employees may be paid monthly by the 26th.
SourceElectronic statements are allowed, on conditions
The Labor Commissioner treats electronic wage statements as compliant where the employee can switch back to paper at any time, the statement carries every item required by § 226(a) and is posted no later than payday, access is protected, employees can print at work at no charge, records are kept three years, and former employees get paper copies free on request. No approval from the Division is needed first.
SourceRecords kept three years and produced in 21 days
A copy of each statement and the record of deductions stays on file for at least three years at the place of employment or a central California location. Employees may inspect or copy their payroll records, and an employer that does not comply within 21 calendar days owes a $750 penalty.
SourcePenalties are per pay period
A knowing and intentional failure costs the greater of actual damages or $50 for the first pay period and $100 for each pay period after, capped at $4,000, plus costs and attorney fees. An employee is deemed injured merely by not receiving a statement, or by not being able to work out the required information from the statement alone.
SourceNo part of the $16.90 may be paid out of a customer's gratuity
California is one of the states that permit no tip credit whatsoever. In the 1 July 2026 edition of the federal table of tipped minimum wages it sits in the group whose employers owe the full state minimum wage before tips, with $16.90 an hour printed as the cash wage, the same figure everybody else in the state is owed. Gratuities belong to the worker who earned them and cannot be counted towards the hourly rate.
Source
Local rates above the California minimum
Fast food chains (statewide)
$20.00 per hour since April 1, 2024 for limited-service restaurants belonging to a national chain of at least 60 locations. Airport, hotel, theme park, grocery-store and certain bakery locations are carved out.
SourceCities and counties
The Labor Commissioner states that some cities and counties set a higher minimum wage than the state rate, and that where a local rate is higher the employer must pay it. The state links to the list of local rates maintained by UC Berkeley rather than publishing one itself.
Source
What this generator calculates for California
State withholding for California is calculated from the 2026 figures the state publishes, and our test suite holds those figures against the state's own published calculation rather than against arithmetic of ours.
See the California withholding tables and work out take-home payFrequently asked questions
Sources
- California Labor Code § 226 (itemized wage statements)
- DLSE — Paydays, pay periods, and final wages
- DLSE — Minimum wage FAQ
- DLSE Opinion Letter 2006.07.06 — Electronic itemized wage statements
- DLSE — Fast food minimum wage FAQ
- U.S. Department of Labor — Minimum wages for tipped employees (1 July 2026)
Wage and hour law changes. Check the linked source before relying on any figure here, and treat this page as a starting point rather than legal advice.