California Pay Stub Requirements & Payroll Taxes

California has some of the country's most detailed pay stub rules, on top of its own state income tax, State Disability Insurance (SDI) withholding, and employer-paid payroll taxes. This page summarizes the current, official requirements — every figure below links back to the state agency or statute it comes from.

It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.

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Is a pay stub required in California?

Yes. California Labor Code § 226(a) requires employers to give every employee an itemized wage statement, in writing, at the time wages are paid (or as a detachable part of the paycheck).

Required on every wage statement — California Labor Code § 226(a):

Gross wages earned
Total hours worked (for non-exempt employees)
The number of piece-rate units earned and any applicable piece rate, if paid on a piece-rate basis
All deductions (itemized)
Net wages earned
The inclusive dates of the pay period
The employee's name and only the last four digits of their Social Security number or an employee ID number
The name and address of the legal entity that is the employer
All applicable hourly rates in effect during the pay period, and the corresponding number of hours worked at each rate

Penalty for non-compliance (California Labor Code § 226(e)): An employee harmed by a knowing and intentional violation can recover the greater of their actual damages or $50 for the first pay period the violation occurs, and $100 per employee for each violation in every following pay period — capped at $4,000 per employee — plus costs and reasonable attorney's fees.

How often must employees be paid?

Most employees must be paid at least twice a month, on regular paydays announced in advance. For a standard semimonthly schedule, wages earned between the 1st and the 15th are due by the 26th of that month, and wages earned from the 16th through the end of the month are due by the 10th of the next month. Overtime earned in a pay period can be paid no later than the payday for the next regular pay period.

Source: California Labor Code § 204

California minimum wage

California's statewide minimum wage applies to all employers regardless of size. Many cities and counties set their own, higher local minimum wage — employers must pay whichever rate is higher for work performed within that city or county.

$16.90 per hour statewide, effective January 1, 2026Dozens of California cities and counties (for example in the Bay Area and Los Angeles County) have local minimum wage ordinances above the state rate — check the applicable city or county before relying on the statewide figure alone.

Fast food restaurant employees: a separate, higher minimum wage set under the Fast Food Council (AB 1228) — $20.00 per hour effective April 1, 2024.
Covered healthcare facility employees: a separate, higher minimum wage schedule set under SB 525, which varies by facility type — confirm the current rate for the specific facility with the DIR.

Source: California DIR — Minimum Wage

Overtime & double time

Non-exempt employees in California earn overtime based on both the workday and the workweek — not just a 40-hour weekly threshold like federal law.

Trigger	Pay rate
Daily overtime	1.5× the regular rate for hours worked beyond 8 in a single workday, up to 12 hours; 2× the regular rate for any hours beyond 12 in that workday.
Weekly overtime	1.5× the regular rate for hours worked beyond 40 in a single workweek.
7th consecutive workday	On the 7th consecutive day worked in one workweek: 1.5× for the first 8 hours, and 2× for any hours beyond 8.

Source: California Labor Code § 510

Meal & rest break requirements

A 30-minute unpaid meal period is required once an employee works more than 5 hours in a day (by the end of the 5th hour), and a second 30-minute meal period is required once they work more than 10 hours (by the end of the 10th hour). If the employee can't be relieved of all duty, the meal period must be paid.

A paid, 10-minute rest break is required for every 4 hours worked (or major fraction of 4 hours), typically near the middle of each work period. No rest break is required if total daily work time is under 3.5 hours.

If a break is missed:If a compliant meal or rest break isn't provided, the employer owes one additional hour of pay at the employee's regular rate for each workday a meal period is missed, and a separate additional hour for each workday a rest period is missed — up to two extra hours of premium pay per day.

Source: California Labor Code §§ 226.7, 512

California state income tax

California personal income tax is progressive, with nine brackets for the 2025 tax year (income earned in 2025, filed in 2026). Rates apply to taxable income, not gross wages — the table below is Schedule X, for Single or Married/RDP Filing Separately; other filing statuses (Married/RDP Filing Jointly, Head of Household) use wider brackets at the same rates.

2025 Schedule X — Single or Married/RDP Filing Separately

Taxable income	Rate
$0 – $11,079	1.00%
$11,079 – $26,264	2.00%
$26,264 – $41,452	4.00%
$41,452 – $57,542	6.00%
$57,542 – $72,724	8.00%
$72,724 – $371,479	9.30%
$371,479 – $445,771	10.30%
$445,771 – $742,953	11.30%
Over $742,953	12.30%

High earners may also owe California's 1% Mental Health Services Tax surcharge on taxable income over $1,000,000, on top of the 12.30% top bracket. Brackets are adjusted for inflation most years — always confirm the current year's schedule at ftb.ca.gov before relying on exact dollar thresholds.

Source: California FTB, 2025 Form 540 Tax Rate Schedules

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Paid sick leave

California requires employers to provide paid sick leave to most employees who work in the state for 30 or more days within a year, under the Healthy Workplaces, Healthy Families Act.

Rule	Detail
Accrual rate	At least 1 hour of paid sick leave for every 30 hours worked, unless the employer front-loads the full annual amount instead.
Minimum available per year	At least 40 hours (5 days) available for use per year — the minimum rose from 24 hours (3 days) to 40 hours (5 days) starting January 1, 2024.
Accrual cap	Employers may cap total accrual at 80 hours (10 days), and may limit annual use to 40 hours (5 days).
Eligibility & carryover	Employees generally become eligible to use accrued sick leave after 90 days of employment with the same employer; unused accrued leave carries over to the next year (subject to the cap above).

Paid out at termination?Unlike vacation, accrued unused sick leave is not required to be paid out at termination unless the employer's own policy says otherwise. If an employee is rehired within 12 months, previously accrued and unused sick leave must generally be reinstated.

Source: California Labor Code § 246

Vacation & paid time off (PTO)

California doesn't require employers to offer paid vacation or PTO at all — but once an employer chooses to offer it, state law treats earned vacation as a form of wages, with specific rules on forfeiture and payout.

Earned vacation vests (is earned) as work is performed, the same way wages are — it is not a discretionary benefit that can simply be taken away once earned.

"Use-it-or-lose-it" policies:"Use-it-or-lose-it" policies that wipe out earned, unused vacation at year-end are not permitted. Employers may, however, apply a reasonable cap that stops further accrual once a maximum balance is reached.

Paid out at termination?All earned and unused vacation must be paid out at the employee's final rate of pay when employment ends — it can't be forfeited.

Source: California Labor Code § 227.3

Final paycheck rules

California sets some of the strictest final-paycheck deadlines in the country, and unlike most states, unused accrued vacation must be included as part of the final payment.

Situation	Final wages due
Fired or laid off	If an employer fires or lays off an employee, all final wages (including accrued unused vacation) are due immediately, at the time of termination.
Quits with 72+ hours' notice	If an employee quits and gives at least 72 hours' notice, final wages are due on their last day of work.
Quits without notice	If an employee quits without giving 72 hours' notice, final wages are due within 72 hours of quitting (the employee may request final pay be mailed).

Late final pay:If an employer willfully fails to pay final wages on time, the employee may be owed a waiting-time penalty equal to a full day's wages for each day payment is late, up to a maximum of 30 calendar days — unless the employer has a genuine, good-faith dispute over the amount owed.

Source: California Labor Code §§ 201–203

Other California payroll taxes employers should know

Beyond income tax withholding, California employers pay or withhold several other state payroll taxes. UI and Employment Training Tax (ETT) contributions are due quarterly; how often you deposit withheld SDI and Personal Income Tax (PIT) instead depends on your federal deposit schedule together with how much PIT you've withheld — it can be next-business-day, semi-weekly, monthly, or quarterly.

Tax	Rate	Notes
State Disability Insurance (SDI)	1.30% (calendar year 2026)	Withheld from employee wages. No taxable wage cap — California removed the SDI wage limit effective January 1, 2024. Funds SDI and Paid Family Leave.
Unemployment Insurance (UI)	3.40% for new employers (their first 2–3 years), then an experience-rated rate assigned annually by the EDD	Employer-paid. Taxable wage base: $7,000 per employee, per year.
Employment Training Tax (ETT)	0.10%	Employer-paid, not withheld from employee wages.

Source: California EDD, 2026 payroll tax rates and deposit requirements

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Guides that go with this page

California's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.

What a pay stub is, line by line — Every section of a stub and what each figure means.
Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
401(k) contributions on a pay stub — Reading the deduction, the employer match, and the 2026 limits.
Why a bonus check looks so small — Supplemental wage withholding is a prepayment, not a tax rate.

Sources & references

Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.

Last checked: September 2026. See our editorial standards & sources for how these figures are verified.