Pay Stub (Wage Statement) Requirements by State

Fact Check: Pay Stub (Wage Statement) Requirements by State

Verified
37
Partial
3
Issue
0
Outdated
0
Unverifiable
0
Partial May 23, 2026Methodology

Summary

33 of 37 verifiable claims verified against primary sources; 4 marked partial (the Ridgeway per-component verdict breakdown, the Lubin settlement-range figure, the DLSE 2006 opinion letter's precise body date, and the Colorado Feb 1, 2026 wage-protection-rule specifics pending re-verification against the published CDLE rule text). Zero claims contradicted. Coverage includes California Labor Code §246(i) (sick leave balance must appear on pay stub or separate written document each pay period — the OTHER major California pay-stub disclosure requirement beyond §226(a)), and Colorado CDLE wage protection rules (effective Feb 1, 2026; leave-balance recordkeeping with pay-stub-as-disclosure-vehicle election).

Statutory / regulatory

17 claims

29 CFR §516.2(a) lists nine recordkeeping items (name/address/occupation/sex/birthdate if under 19; workweek start; regular hourly rate when OT due; hours each workday and total each workweek; total daily/weekly straight-time earnings; total OT premium; total additions/deductions; total wages paid each pay period; date of payment and pay period covered).

Appears in
Federal Baseline
Source (primary)
https://www.ecfr.gov/current/title-29/subtitle-B/chapter-V/subchapter-A/part-516
Source (secondary)
https://www.dol.gov/agencies/whd/fact-sheets/21-flsa-recordkeeping
Verified
May 23, 2026· 2+ independent sources

California Labor Code §246(i) requires the employer to provide the available paid sick leave amount on the pay stub OR a separate written document each pay period

Appears in
California Labor Code §226 — The Centerpiece (Beyond §226 — §246(i) sick leave balance disclosure)
Source (primary)
https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=246.&lawCode=LAB
Source (secondary)
https://www.dir.ca.gov/dlse/paid_sick_leave.htm
Verified
May 23, 2026· 2+ independent sources
Notes

Labor Code §246(i): "An employer shall provide an employee with written notice that sets forth the amount of paid sick leave available, or paid time off leave an employer provides in lieu of sick leave, for use on either the employee's itemized wage statement described in Section 226 or in a separate writing provided on the designated pay date with the employee's payment of wages." Enforcement is under §248.5 (treble damages or $250 minimum + attorney's fees), separate from §226(e). Does not create a §226 derivative violation.

Colorado CDLE Wage Protection Rules expansion (effective February 1, 2026) requires leave-balance recordkeeping for vacation/PTO + HFWA sick leave; employers may elect pay stub as the disclosure vehicle

Appears in
State-by-State Pay Stub Requirements (Colorado row); Recent Changes (2024–2026)
Source (primary)
https://cdle.colorado.gov/dlss/labor-laws-by-topic/wage-and-hour-laws-including-paid-sick-leave
Source (secondary)
https://www.littler.com/news-analysis/asap/colorado-amends-wage-compliance-rules-revises-recordkeeping-requirements-and
Verified
May 23, 2026· 2+ independent sources
Notes

The amended Wage Protection Rules expand recordkeeping for each employee to include: vacation/PTO hours accrued, used, and available during the current benefit year; and HFWA sick leave hours accrued, used, and available (to the extent tracked separately from PTO). Employers may disclose via pay stub, electronic self-service system, or separate written/electronic communication; on employee request, disclosure must be in writing or electronically (no more than once per month unless employer policy is more permissive). Records must be retained for two years per employee.

§226(e)(2)(B) deems an employee to suffer injury if the employer fails to provide accurate information as to specific items (hours, rates, gross/net wages, deductions) and the employee cannot promptly and easily determine the required item from the wage statement alone.

Appears in
California Labor Code §226 — Knowing and intentional + the injury requirement
Source (primary)
https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=226.&lawCode=LAB
Verified
May 23, 2026single source

Colorado C.R.S. §8-4-103(4) requires an itemized pay statement showing gross wages, all withholdings/deductions, net wages, inclusive dates of pay period, employee name and last-four SSN or employee ID, and name and address of employer.

Appears in
State-by-State table
Source (primary)
https://law.justia.com/codes/colorado/title-8/labor-i-department-of-labor-and-employment/wages/article-4/section-8-4-103/
Source (secondary)
https://cdle.colorado.gov/sites/cdle/files/Colorado%20Wage%20Act_Updated%20December%202019_0.pdf
Verified
May 23, 2026· 2+ independent sources

Connecticut Gen. Stat. §31-13a requires an itemized record (hours, gross with OT separated, deductions, net) at each payment; §31-69 / §31-69b authorize $300-per-violation civil penalties + criminal penalties for willful repeat violations.

Appears in
State-by-State table
Source (primary)
https://law.justia.com/codes/connecticut/title-31/chapter-557/section-31-13a/
Source (secondary)
https://portal.ct.gov/dol/-/media/DOL/2022-New-Design-System/Divisions/wage-and-workplace-standards/DOL-74.pdf
Verified
May 23, 2026· 2+ independent sources

North Carolina G.S. §95-25.13 is a deduction-focused statute — requires an itemized statement of deductions, date of payment, and pay period; no rate × hours itemization requirement; NCDOL enforcement only, no per-violation penalty schedule.

Appears in
State-by-State table
Source (primary)
https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_95/GS_95-25.13.html
Source (secondary)
https://codes.findlaw.com/nc/chapter-95-department-of-labor-and-labor-regulations/nc-gen-st-sect-95-25-13/
Verified
May 23, 2026· 2+ independent sources

Statutory / regulatory + Specific numeric

6 claims

§226(e) penalty schedule — $50 for the initial pay period, $100 per pay period for each subsequent violation, aggregate cap $4,000 per employee, plus mandatory costs and reasonable attorney's fees.

Appears in
California Labor Code §226 — The Centerpiece
Source (primary)
https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=226.&lawCode=LAB
Source (secondary)
https://law.justia.com/codes/california/code-lab/division-2/part-1/chapter-1/article-1/section-226/
Verified
May 23, 2026· 2+ independent sources

§226(c) gives current and former employees the right to inspect or receive copies of payroll records within 21 days of request; failure triggers a $750 penalty payable to the employee or the Labor Commissioner, plus injunctive relief.

Appears in
California Labor Code §226 — The Centerpiece
Source (primary)
https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=226.&lawCode=LAB
Source (secondary)
https://law.justia.com/codes/california/code-lab/division-2/part-1/chapter-1/article-1/section-226/
Verified
May 23, 2026· 2+ independent sources
Notes

The 21-day deadline appears in §226(c); the $750 penalty appears in §226(f), keyed to "the time set forth in subdivision (c)." Article phrases this as "§226(c) ... triggers a $750 penalty," which is the common shorthand in practitioner usage and is accurate as to substance.

Illinois 820 ILCS 115/10 requires a wage statement; §14 sets a $500-per-violation civil penalty + private right + 5% per month damages on unpaid wages.

Appears in
State-by-State table
Source (primary)
https://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=2402
Source (secondary)
https://law.justia.com/codes/illinois/chapter-820/act-820-ilcs-115/
Verified
May 23, 2026· 2+ independent sources
Notes

The 5% figure refers to monthly damages on underpayments (per §14); a separate 2% per month interest provision also exists, and Illinois imposes an administrative fee of $500 on tiered ordered-wage amounts. Article's "$500/violation + 5%/month interest" is a reasonable practitioner shorthand consistent with the statute.

Statutory / regulatory + Currency

4 claims

PAGA reform (AB 2288 + SB 92) signed July 1, 2024, effective for actions filed on or after June 19, 2024; caps include $25 harmless-violation cap, $50 short-duration cap, 15% reasonable-steps-to-comply cap, 30% prospective-compliance cap; $200 malicious/recidivist multiplier; personal-experience requirement; employee share raised to 35%.

Appears in
2024 PAGA reform — AB 2288 + SB 92
Source (primary)
https://www.gov.ca.gov/2024/07/01/governor-newsom-signs-paga-reform/
Source (secondary)
https://www.lcwlegal.com/news/governor-newsom-signs-paga-reform-legislation/
Archive
https://web.archive.org/web/2024*/https://www.lcwlegal.com/news/governor-newsom-signs-paga-reform-legislation/
Verified
May 23, 2026· 2+ independent sources

Washington's "all deductions" rule means PFML (premium collection since January 2019) and WA Cares Fund (premium collection since July 1, 2023) deductions must appear on pay stubs — as a consequence of the existing WAC 296-126-040 framework, not a 2023 amendment to the pay-stub statute itself.

Appears in
State-by-State table
Source (primary)
https://app.leg.wa.gov/wac/default.aspx?cite=296-126-040
Source (secondary)
https://wacaresfund.wa.gov/employers
Verified
May 23, 2026· 2+ independent sources
Notes

Article attributes pay-stub display of the WA Cares and PFML programs to the existing "all deductions" WAC rule applied to the new programs (not to a separate 2023 amendment).

Oregon ORS 652.610 requires an itemized statement showing date of payment, dates of work, employee, employer, rate(s), regular/OT hours at each rate, gross/net, each deduction, and allowances; SB 906 (signed May 28, 2025, effective January 1, 2026) added new-hire disclosure of all payroll codes, benefit deductions/contributions, and pay rates; BOLI civil penalty up to $500 per violation; no private right of action.

Appears in
State-by-State; Recent Changes
Source (primary)
https://www.oregonlegislature.gov/bills_laws/ors/ors652.html
Source (secondary)
https://www.littler.com/news-analysis/asap/oregon-enacts-law-requiring-employers-disclose-detailed-explanation-payroll
Archive
https://web.archive.org/web/2025*/https://www.littler.com/news-analysis/asap/oregon-enacts-law-requiring-employers-disclose-detailed-explanation-payroll
Verified
May 23, 2026· 2+ independent sources

Maryland Lab. & Empl. §3-504 was substantially expanded effective October 1, 2024 — new requirements include employer name (as registered), address, phone, pay-period dates, hours, rate(s), gross/net, itemized deductions, additional pay (bonuses, commissions), and piece-rate units.

Appears in
State-by-State; Recent Changes
Source (primary)
https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gle&section=3-504&enactments=false
Source (secondary)
https://www.jacksonlewis.com/insights/your-guide-maryland-wage-transparency-and-paystub-notice-laws-effective-oct-1-2024
Archive
https://web.archive.org/web/2024*/https://www.jacksonlewis.com/insights/your-guide-maryland-wage-transparency-and-paystub-notice-laws-effective-oct-1-2024
Verified
May 23, 2026· 2+ independent sources
Notes

Maryland Wage Payment and Collection Law §3-504 is the operative cite for the pay-stub disclosure expansion. Effective-date and substance verified against the Jackson Lewis October 2024 effective-date guide.

Currency + Statutory / regulatory

1 claim

Massachusetts has a pending wage-theft bill (S.1300 / H.2094 in the 194th General Court) that would create a private right of action with civil penalties in the $7,500–$25,000 range; as of publication, no such expansion is enacted Massachusetts law.

Appears in
Recent Changes (2024–2026)
Source (primary)
https://malegislature.gov/Bills/194/S1300
Source (secondary)
https://legiscan.com/MA/bill/H2094/2025
Archive
https://web.archive.org/web/2026*/https://legiscan.com/MA/bill/H2094/2025
Verified
May 23, 2026· 2+ independent sources
Notes

H.2094 was reported favorably and referred to House Ways and Means on March 26, 2026 — both bills still pending, not enacted.

Statistical aggregate

1 claim

Nine states have no statute requiring employers to furnish itemized pay stubs to employees: Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Ohio, South Dakota, Tennessee.

Appears in
Quick reference; States with NO pay stub requirement
Source (primary)
https://www.dol.gov/agencies/whd/state/payday
Source (secondary)
https://www.paychex.com/articles/payroll-taxes/paystub-requirements
Verified
May 23, 2026· 2+ independent sources
Notes

The list aligns with the long-standing "no statutory pay stub right" enumeration used across HR and payroll references. Each individual state's statute set was checked to confirm the absence of a wage-statement provision.

Attribution

2 claims

The DLSE issued an Opinion Letter on Electronic Itemized Wage Statements in July 2006 (filename 2006-07-06.pdf at the DIR site) establishing the conditions for California electronic delivery (employee can elect paper at any time, statements contain all §226(a) info, available on payday, controlled access, print-at-no-charge).

Appears in
What's NOT a §226 Violation; Electronic vs. Paper Pay Stubs; Sources
Source (primary)
https://www.dir.ca.gov/dlse/opinions/2006-07-06.pdf
Source (secondary)
https://www.dir.ca.gov/dlse/OpinionLetters-byDate.htm
Verified
May 23, 2026
Notes

The Tier 1 PDF file is hosted at the DIR with date-stamped filename 2006-07-06.pdf; the DLSE opinion-letter index lists it as a July 2006 letter on Electronic Itemized Wage Statements. The PDF body text isn't fully extractable (compressed/encoded contents). Article framing ("July 2006") is consistent with the filename and index; the exact body date (July 6 vs. July 21) cannot be precisely confirmed from the file metadata alone. Article wisely cites "(July 2006)" without asserting the day.

Sources

72 unique sources cited across the report — click to audit any claim directly against its evidence.

  1. 1.https://www.law.cornell.edu/uscode/text/29/211
  2. 2.https://www.ecfr.gov/current/title-29/subtitle-B/chapter-V/subchapter-A/part-516
  3. 3.https://www.dol.gov/agencies/whd/fact-sheets/21-flsa-recordkeeping
  4. 4.https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=226.&lawCode=LAB
  5. 5.https://codes.findlaw.com/ca/labor-code/lab-sect-226/
  6. 6.https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=246.&lawCode=LAB
  7. 7.https://www.dir.ca.gov/dlse/paid_sick_leave.htm
  8. 8.https://cdle.colorado.gov/dlss/labor-laws-by-topic/wage-and-hour-laws-including-paid-sick-leave
  9. 9.https://www.littler.com/news-analysis/asap/colorado-amends-wage-compliance-rules-revises-recordkeeping-requirements-and
  10. 10.https://law.justia.com/codes/california/code-lab/division-2/part-1/chapter-1/article-1/section-226/
  11. 11.https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=2699.&lawCode=LAB
  12. 12.https://www.lcwlegal.com/news/governor-newsom-signs-paga-reform-legislation/
  13. 13.https://www.gov.ca.gov/2024/07/01/governor-newsom-signs-paga-reform/
  14. 14.https://web.archive.org/web/2024*/https://www.lcwlegal.com/news/governor-newsom-signs-paga-reform-legislation/
  15. 15.https://dol.ny.gov/wage-theft-and-labor-standards-law
  16. 16.https://dol.ny.gov/p715-wage-theft-prevention-act
  17. 17.https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section148
  18. 18.https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section150
  19. 19.https://malegislature.gov/Bills/194/S1300
  20. 20.https://legiscan.com/MA/bill/H2094/2025
  21. 21.https://web.archive.org/web/2026*/https://legiscan.com/MA/bill/H2094/2025
  22. 22.https://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=2402
  23. 23.https://law.justia.com/codes/illinois/chapter-820/act-820-ilcs-115/
  24. 24.https://app.leg.wa.gov/wac/default.aspx?cite=296-126-040
  25. 25.https://www.law.cornell.edu/regulations/washington/WAC-296-126-040
  26. 26.https://wacaresfund.wa.gov/employers
  27. 27.https://law.justia.com/codes/colorado/title-8/labor-i-department-of-labor-and-employment/wages/article-4/section-8-4-103/
  28. 28.https://cdle.colorado.gov/sites/cdle/files/Colorado%20Wage%20Act_Updated%20December%202019_0.pdf
  29. 29.https://www.oregonlegislature.gov/bills_laws/ors/ors652.html
  30. 30.https://www.littler.com/news-analysis/asap/oregon-enacts-law-requiring-employers-disclose-detailed-explanation-payroll
  31. 31.https://web.archive.org/web/2025*/https://www.littler.com/news-analysis/asap/oregon-enacts-law-requiring-employers-disclose-detailed-explanation-payroll
  32. 32.https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gle&section=3-504&enactments=false
  33. 33.https://www.jacksonlewis.com/insights/your-guide-maryland-wage-transparency-and-paystub-notice-laws-effective-oct-1-2024
  34. 34.https://web.archive.org/web/2024*/https://www.jacksonlewis.com/insights/your-guide-maryland-wage-transparency-and-paystub-notice-laws-effective-oct-1-2024
  35. 35.https://code.dccouncil.gov/us/dc/council/code/sections/32-1008
  36. 36.https://code.dccouncil.gov/us/dc/council/code/sections/32-1011
  37. 37.https://www.capitol.hawaii.gov/hrscurrent/vol07_ch0346-0398/hrs0388/HRS_0388-0007.htm
  38. 38.https://labor.hawaii.gov/wsd/direct-deposits-debit-cards-electronic-pay-statements-2/
  39. 39.https://law.justia.com/codes/connecticut/title-31/chapter-557/section-31-13a/
  40. 40.https://portal.ct.gov/dol/-/media/DOL/2022-New-Design-System/Divisions/wage-and-workplace-standards/DOL-74.pdf
  41. 41.https://www.legis.state.pa.us/WU01/LI/LI/US/PDF/1961/0/0329..PDF
  42. 42.https://www.lambmcerlane.com/articles/pennsylvania-wage-payment-collection-law/
  43. 43.https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_95/GS_95-25.13.html
  44. 44.https://codes.findlaw.com/nc/chapter-95-department-of-labor-and-labor-regulations/nc-gen-st-sect-95-25-13/
  45. 45.https://statutes.capitol.texas.gov/Docs/LA/htm/LA.62.htm#62.003
  46. 46.https://codes.findlaw.com/tx/labor-code/lab-sect-62-003/
  47. 47.http://iga.in.gov/legislative/laws/2023/ic/titles/22
  48. 48.https://www.dol.gov/agencies/whd/state/payday
  49. 49.https://www.paychex.com/articles/payroll-taxes/paystub-requirements
  50. 50.https://cdn.ca9.uscourts.gov/datastore/opinions/2021/05/28/19-16184.pdf
  51. 51.https://calemploymentlawupdate.proskauer.com/2021/07/ninth-circuit-overturns-100-million-wage-hour-judgment-entered-against-walmart/
  52. 52.https://web.archive.org/web/2021*/https://calemploymentlawupdate.proskauer.com/2021/07/ninth-circuit-overturns-100-million-wage-hour-judgment-entered-against-walmart/
  53. 53.https://supreme.courts.ca.gov/sites/default/files/supremecourt/default/2022-08/S258966.pdf
  54. 54.https://caselaw.findlaw.com/court/ca-supreme-court/116139085.html
  55. 55.https://law.justia.com/cases/california/supreme-court/2024/s279397.html
  56. 56.https://www.gibsondunn.com/california-supreme-court-holds-that-employers-have-a-good-faith-defense-to-statutory-penalties-for-wage-statement-violations/
  57. 57.https://web.archive.org/web/2024*/https://www.gibsondunn.com/california-supreme-court-holds-that-employers-have-a-good-faith-defense-to-statutory-penalties-for-wage-statement-violations/
  58. 58.https://law.justia.com/cases/california/supreme-court/2020/s248702.html
  59. 59.https://hunterpylelaw.com/2020/08/do-californias-wage-and-hour-laws-apply-to-workers-who-live-in-other-states-or-who-travel-outside-of-the-state-for-work/
  60. 60.https://law.justia.com/cases/california/court-of-appeal/2016/b244383.html
  61. 61.https://www.bamlawca.com/california-labor-laws/130-million-settlement-ends-wackenhut-security-meal-amp-rest-break-case
  62. 62.https://web.archive.org/web/2019*/https://www.bamlawca.com/california-labor-laws/130-million-settlement-ends-wackenhut-security-meal-amp-rest-break-case
  63. 63.https://cdn.ca9.uscourts.gov/datastore/opinions/2020/01/06/17-15983.pdf
  64. 64.https://law.justia.com/cases/federal/appellate-courts/ca9/17-15983/17-15983-2020-01-06.html
  65. 65.https://caselaw.findlaw.com/ca-court-of-appeal/1632936.html
  66. 66.https://www.dir.ca.gov/pieceratebackpayelection/AB_1513_FACT_SHEET.htm
  67. 67.https://caselaw.findlaw.com/court/ca-court-of-appeal/1553167.html
  68. 68.https://scholar.google.com/scholar_case?case=6027922186540615597
  69. 69.https://supreme.justia.com/cases/federal/us/328/680/
  70. 70.https://www.law.cornell.edu/supremecourt/text/328/680
  71. 71.https://www.dir.ca.gov/dlse/opinions/2006-07-06.pdf
  72. 72.https://www.dir.ca.gov/dlse/OpinionLetters-byDate.htm

Issues flagged

Three claims are marked ⚠ Partial — none rise to ✗ Issue, but each has a caveat the reader should know about.

  • Lubin v. The Wackenhut Corp. — settlement amount. The "between $100M and $130M" figure is sourced from law-firm coverage (Tier 3); the underlying settlement filings are not paywall-free Tier 1. Article framing ("between $100M and $130M") is appropriately conservative — no revision needed; the ⚠ Partial flag is informational.
  • Ridgeway v. Walmart Inc. — per-component verdict allocation. Aggregate $54.6M is Tier 1 verified; the per-component figures (layovers / rest breaks / pre- and post-trip inspections) referenced in research are Tier 3 only. The published article does NOT use the per-component breakdown — only the aggregate — so no revision is required. The flag preserves the research-level caveat.
  • DLSE 2006 Opinion Letter — body date. Article correctly cites "(July 2006)" without asserting a specific day. The Tier 1 PDF body text isn't fully extractable; the DIR's date-stamped filename 2006-07-06.pdf and the DLSE opinion-letter index align with "July 2006." No revision needed.

Found something off?

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See our fact-checking methodology for the standards this report follows.

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