Written by attorney Jacob Iraj Kiani | Sep 21, 2013

Requirement of Itemized Wage Statements in California Labor Code

Requirement of Itemized Wage Statements in California Labor Code

Posted by Jacob I. Kiani | Sep 01, 2013 | 0 Comments

Los Angeles California Labor and Employment Law

Itemized Wage Statement Claims

Labor Code Section 226 requires that employers include certain specific information in an itemized wage statement provided to employees with every paycheck.

Section 226(a) requires that each wage statement of non-exempt employees show:

  • (1) gross wages earned;
  • (2) total hours worked by the employee;
  • (3) the number of piece-rate units earned (for piece-rate workers);
  • (4) all deductions taken;
  • (5) net wages earned;
  • (6) the inclusive dates of the period for which the employee is paid;
  • (7) the name of the employee and either the last four digits of the employee's social security number or the employee ID number;
  • (8) the name and address of the employer; and
  • (9) all applicable hourly rates in effect during the pay period and the corresponding number of hours worked at each hourly rate.

Any departure from these rules arguably could violate Section 226(a). The primary remedy for violations of Labor Code Section 226(a) is a penalty set forth in Section 226(e). Section 226(e) provides that when an employer “knowingly and intentionally"violates Section 226(a) any employee “suffering injury" may sue and collect actual damages or a penalty of $50 or $100 (for repeat offenders), whichever is greater, up to a maximum of $4,000 per employee.

Before 2003, the statute required only that employers furnish a wage statement. There was no requirement that the information in the wage statement be accurate. With the amendments in 2003, however, the statute required that all information be accurate.

Los Angeles Labor Law Practice Areas

General Labor Law Resources

Wage and Hour Law

Severance Negotiations Law

Employee Handbook Resources

Human Resources Law - General

Meal and Rest Period Law

Additional resources provided by the author

About the Author Jacob I. Kiani Jacob I. Kiani is an experienced and highly-skilled Los Angeles Labor & Employment Attorney. The Law Office of Jacob I. Kiani is a Labor & Employment Law Firm located in Los Angeles, California. The firm assists clients throughout Los Angeles, Hollywood, West Hollywood, Downtown Los Angeles, Beverly Hills, West Los Angeles, Orange County, and the San Fernando Valley with legal matters related to Labor & Employment Law, Wage and Hour Law, Unpaid Wages Law, Overtime Law, Meal Period and Rest Break Law, Business Law & Litigation, Technology Law, Human Resources Law, Severance Negotiations Law, and Unbundled Legal Services.

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