Employment Law Blog

Filter:  Labor Code § 226(e)(1)

Requirements for Accurate Itemized Wage Statements in California

Section 226, subdivision (a) of the Labor Code requires an employer to provide employees with “an accurate itemized statement” that includes: (1) gross wages earned; (2) total hours worked; (3) certain information for employees paid on a piece-rate basis; (4) all deductions; (5) net wages earned; (6) the pay period; (7) the employee’s name and identifying information; (8) “the name and address of the legal entity that is the employer”; and (9) all applicable hourly rates. “An employee suffering injury as a result of a knowing and intentional failure by an employer to comply with subdivision (a) is entitled to recover the greater of all actual damages or fifty dollars ($ 50) for the initial pay period in which a violation occurs and one hundred dollars ($ 100) per employee for each violation in a subsequent pay period, not to exceed an aggregate penalty of four thousand dollars ($ 4,000), and is entitled to an award of costs and reasonable attorney’s fees.” (§ 226, subd. (e)(1).) Injunctive relief and civil penalties are also available. (§§ 226, subd. (h), 226.3).