280 | 2023 Cal-Peculiarities ©2023 Seyfarth Shaw LLP www.seyfarth.com 7.25.10 Required employer disclosures LC § Description Penalty 226(a) Itemized Wage Statements. Employers must provide with each wage payment an itemized statement showing (1) gross wages earned, (2) total hours worked by the employee, except for exempt employees paid solely by salary, (3) the number of piece-rate units earned and any applicable piece-rate if employee is paid on piecerate basis, (4) all deductions, provided, that all deductions made on written orders of employee may be aggregated and shown as one item, (5) net wages earned, (6) inclusive dates of period for which the employee is paid, (7) name of the employee and either the last four digits of the employee’s social security number or an employee identification number other than the employee’s social security number, (8) the name and address of legal entity that is the employer, and (9) all hourly rates in effect during the pay period and the number of hours worked at each rate. The employer must maintain a copy of the statement and the record of deductions for at least three years at the place of employment or at a central location within California, although a copy can take the form of a computer-generated record that shows all the information required. Temporary services employers must record the rate of pay and total hours worked for each temporary services assignment. LC 2699 (default penalty); LC 226.3 (heightened penalties for nonprovision of wage statements): $250 per employee per violation in an initial citation, and $1,000 for each subsequent citation622 226(b) & (c) Request to Review Payroll Records. Employers required to keep section 226(a) data must give current and former employees the right to inspect or receive a copy of the records pertaining to their employment, upon reasonable request. Employers may take reasonable steps to ensure the employees’ identities. Employers who provide copies may charge employees the actual cost of reproduction. Employers who receive a request to inspect or copy records must comply within 21 calendar days of the request. LC 226(f): $750, to employee or to DLSE 227.5 Annual Benefits Statement. Employers must give annual statements, upon written request, to employees covered by employer-funded health or welfare funds, pension funds, vacation plans, or other employee benefits plans. LC 2699 432 Copies of Documents Signed by Employee. Employers must provide, on request, a copy of any document that an employee or applicant has signed to obtain or hold employment. LC 2699
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