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California Pay Stubs: Requirements and Taxes

What California employers and employees should know about pay stubs. California has the highest top marginal income tax rate in the US at 13.3%.

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California Pay Stub Requirements

California Labor Code Section 226 requires employers to provide itemized pay stubs each pay period. The stub must include: gross wages, total hours worked (for non-exempt employees), all deductions, net wages, pay period dates, employee name, last four digits of SSN or employee ID, employer name and address, and hourly rates and hours worked for each rate.

Legal note: StubEasy generates pay stub documents for record-keeping purposes. You are responsible for ensuring your payroll records comply with California law and applicable federal requirements. Consult a licensed payroll provider or employment attorney for compliance guidance.
1%–13.3%
State Income Tax
$16.50
Min. Wage (2026)
6.2%
Social Security

California State Tax Information

California uses a progressive income tax with 10 brackets ranging from 1% to 13.3%. The SDI (State Disability Insurance) deduction is also required at 1.1% with no wage cap in 2026.

Use our Paycheck Calculator to estimate federal and state withholdings for California employees. Then check those amounts against the deductions on the pay stub.

Overtime Rules in California

California overtime rules are stricter than federal law. Daily overtime applies: 1.5× for hours over 8 in a day, 2× for hours over 12 in a day, and 1.5× for the first 8 hours on the 7th consecutive day.

Use the Overtime Calculator to determine overtime pay amounts before entering them in the pay stub.

Questions about pay stubs?

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California Pay Stub FAQ

Does California require pay stubs?
Yes. California Labor Code Section 226 requires employers to provide an itemized statement of wages each pay period. Violations can result in penalties of $50 for the first violation and $100 for each subsequent violation, up to $4,000 per employee.
What is the SDI deduction on California pay stubs?
SDI (State Disability Insurance) is an employee-paid payroll tax withheld by employers. In 2026 the rate is 1.1% of all wages with no wage base cap. It appears as a separate deduction on California pay stubs.
Does California have a state income tax?
Yes. California has a progressive income tax ranging from 1% to 13.3%. Most employees also pay the SDI tax. There is no local income tax in California cities.
What is the minimum wage in California?
The statewide minimum wage in California is $16.50 per hour as of 2026. Some cities and counties have higher local minimum wages.

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