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.