< Library - Employment Law
Employee Rights    

ON EMPLOYEE PAY STUBS AND PAYROLL RECORDS

A: According to California Labor Code, every time employees are paid their wages, whether by check, in cash, or some other method, the employees must be given an accurate and written itemized wage statement concerning the employee’s earnings. This itemized wage statement is commonly known as a pay stub.

     The following information is required to be on an hourly-wage employee’s pay stub:

        1) The employer’s name and address
       2) The name of the employee and the employee’s Social Security or employee identification number (Effective January 1, 2008, only the last four digits of the employee’s Social Security or employee identification number may be shown on the itemized statement.)
       3) The inclusive dates of the period for which the employee is paid
       4) The employee’s hourly rates in effect during the pay period. This will include the regular hourly rate and the overtime rate, if any.
       5) The corresponding number of hours worked by the employee at each hourly rate. For example, if the employee worked 80 regular hours at $10 per hour and 10 overtime hours at $15 per hour, these should be reflected on the pay stub.
       6) Total hours worked. In example number 5 above, the employee’s pay stub should reflect that the employee worked a total of 90 hours for the pay period.
       7) Gross wages earned
       8) All deductions. The employee may authorize the employer in writing that all deductions may be aggregated and shown as one item.
       9) Net wages earned

     A written itemized statement is not required for an employee who is exempt from payment of overtime under the Labor Code or the applicable Wage Order. An hourly-wage employee’s pay stub may look slightly different from the pay stub of an employee who is paid on a piece rate basis. If an employee suffers an injury as a result of a knowing and intentional failure by the employer to give accurate wage statements, the employee may recover statutory penalties of up to $4,000.

     Payroll Records
     Every employer doing business in California must maintain comprehensive payroll records on each of its employees. The employee’s payroll records must be made available to the employee upon reasonable request by the employee. The employer must comply with the employee’s request as soon as practicable, but no later than 21 calendar days from the date the employee made the request.

     If the employer fails to permit a current or former employee to inspect or copy the employee’s own payroll records within the 21-day period, the current or former employee may be entitled to recover a $750.00 penalty from the employer in a civil action.

© Law Offices C. Joe Sayas, Jr.