Wage Statements

Accurate Wage Statements. Labor Code section 226 requires that California employers provide at the time of each payment of wages an accurate itemized statement that includes 1) gross wages earned; 2) total hours worked; 3) piece rate units earned; 4) deductions; 5) net wages earned; 6) inclusive dates for which the employee is being paid; 7) name of the employee along with the last four digits of the social security number or employee identification number; 8) name and address of the entity that is the legal employer; 9) applicable hourly rates during the pay period. Employers must permit an employee to make an inspection or receive a copy of such records within 21 days of written or oral request. Failure to allow such an inspection or to provide such records may result in penalties up to $4000 and an award of costs and attorney's fees.