Wage Statement Information – AB 1513

California has extensive and specific requirements for wage disclosures and statements to employees – most of which have been passed in response to concern about “wage theft” – the supposedly common practice of employers failing to pay or underpaying workers, failing to pay required overtime, failing to provide meal and rest periods and other wage and hour violations.  Labor Code Section 226 features detailed requirements wage statements (a California-specific vast expansion of what most of us recognize as the paycheck stub):

•  Gross wages earned;
•  Total hours worked;
•  All deductions
•  Net wages earned;
•  The inclusive dates of the pay period;
•  The name of the employee and last four digits of the employees Social Security Number (or employee identification number);
• The name and address of the legal entity employing the employee;
• All applicable hourly rates in effect during the pay period and the corresponding number of hours worked at each hourly rate.
• Piece-rate employers must also receive information about the number of piece-rate units for which they were paid in the applicable pay period.

Recently-enacted piece rate clarification and safe harbor legislation (AB 1513, Williams, D-Carpentaria) (see Governor Brown Signs Piece-Rate Resolution) adds new wage statement requirements for piece-rate employers:

• Total hours of compensable rest periods and heat illness recovery periods; 
• The rate of compensation for those rest and heat illness recovery periods;
• Gross wages paid for rest and heat illness recovery periods during that pay period;
• Total hours of non-productive (i.e. time during which piece-rate compensable “pieces” were not produced;
• The rate of compensation for that non-productive time; and,
• The gross wages paid for that non-productive time during the pay period.

Employers and payroll service providers should be mindful that all this information will be required on wage statements when AB 1513 becomes effective on January 1, 2016.