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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.

    Source
  • Last 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.

    Source
  • Semimonthly 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.

    Source
  • Electronic 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.

    Source
  • Records 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.

    Source
  • Penalties 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.

    Source
  • No 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.

    Source
  • Cities 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 pay

Frequently asked questions

Sources

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.

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