Statutory Compliance Research • Wage Statement Statutes
Paystub Itemization Laws by State (Mandatory Disclosures)
An exhaustive statutory analysis of itemized wage statement disclosure mandates, legal penalties for inaccurate paystubs, and recordkeeping retention standards.
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Last Updated: August 2026
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1. Required Disclosures on Itemized Paystubs
While FLSA mandates basic employer payroll recordkeeping under 29 CFR Part 516, specific itemized paystub disclosure laws vary by state. States like California (CA Labor Code § 226) and New York (NY Wage Theft Prevention Act) enforce strict statutory checklists:
- Gross wages earned during the pay period.
- Total hours worked (separate regular vs overtime hours for non-exempt workers).
- Applicable hourly pay rates and corresponding hours worked at each rate.
- All itemized tax deductions and voluntary withholdings.
- Net wages earned and inclusive pay period start/end dates.
- Employee full name, last 4 digits of SSN, and employer legal entity name & address.