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JurisdictionWhen to Provide a Pay Statement or Pay Rate NoticeRequired InformationElectronic Option
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FederalN/AN/AN/A
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AlabamaN/AN/AN/A
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AlaskaPay statements: Each pay period.
Pay rate notices:• Upon hiring; and
• Any time the pay rate changes.
Pay statements: A statement of earnings and deductions, including:

• Pay rate;
• Gross and net wages;
• Beginning and ending dates of the pay period;
• Deductions for federal income taxes, Social Security and Medicare (FICA) taxes and Alaska unemployment insurance contributions;
• Board or lodging deductions;
• Pay advances;
• Number of straight time and overtime hours the employee actually worked in the pay period;
• Any other authorized deductions; and
• For purposes of paid sick leave, a covered employee's sick leave used in the accrual year and sick leave balance.

Pay rate notices: Notice may be provided by posting a statement of the facts, and keeping it posted conspicuously at or near the place of work where the statement can be seen by all employees as they come and go to work.
Pay statements: Pay statements may be provided electronically.
Pay rate notices: N/A
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ArizonaPay statements: With each wage payment for employees paid by direct deposit or payroll debit card.Pay statements: A statement of earnings and deductions.
In addition, the following information must be attached to regular paychecks, whether provided on paper or electronically:

• The amount of earned paid sick time available;
• The amount of earned paid sick time the employee has taken to date in the year; and
• The amount of pay received as earned paid sick time.
Pay statements: Pay statements may be provided electronically.
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ArkansasN/AN/AN/A
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CaliforniaPay statements: With each wage payment, but not less than semimonthly.
Pay rate notices:• At time of hire; and
• Whenever pay rate changes (within seven calendar days after the change, unless reflected on a pay statement).
Pay statements: Must be in writing, either as the detachable part of a check or a separate written statement, and must itemize:

• Gross wages earned;
• Total hours worked, unless the employee is overtime-exempt;
• Number of piece-rate units earned (if applicable) and the applicable piece rate;
• Paid sick leave (may also be provided in a separate written notice);
• All deductions (those requested in writing by an employee may be aggregated and shown as one item);
• Net wages earned;
• Inclusive pay period dates;
• The employee's name and last four digits of Social Security Number, or an existing employee ID number;
• The employer's legal entity name and address;
• All hourly rates applicable during the pay period and the corresponding number of hours the employee worked at each rate; and
• If paying overtime from a previous pay period, the previous overtime shown as a correction, and the inclusive pay period dates during which the employee worked overtime.

Piece-rate-employees: In addition to the above-listed items, a piece-rate employee's pay statement must separately itemize the:

• Total hours of compensable rest and recovery periods;
• Compensation rate for those periods;
• Gross wages paid for those periods during the pay period;
• Total hours of any
nonproductive time specified;
• Rate of compensation for specified
nonproductive time periods; and
• Gross wages paid for specified
nonproductive time periods.

Temporary services employees: In addition to the above-listed items, pay statements for temporary services employees must include the rate of pay and total hours worked for each temporary assignment.
Pay rate notices: The state Wage Theft Prevention Act requires employers to give every newly hired, nonexempt employee a written notice at the time of hiring (Los Angeles has its own wage theft law) containing the following information:

• The rate of pay and the basis for the rate, whether paid by the hour, shift, day, week, salary, piece or commission, including rates for overtime;
• Any meal or lodging allowances claimed as part of the minimum wage;
• The employer's regular payday;
• The name of the employer, including any "doing business as" names used by the employer;
• The physical address of the employer's main office or principal place of business, and a mailing address, if different;
• The telephone number of the employer;
• The name, address and telephone number of the employer's workers' compensation insurance carrier;
• That an employee may accrue, request and use sick leave, may not be terminated or retaliated against for using or requesting use of accrued sick leave, and may file a complaint against an employer that does retaliate;
• Any state or federal emergency or disaster declaration applicable to any county in which an employee will work that was issued within 30 days before the employee's first day of work and that may affect their health and safety during their employment; and
• Any additional information requested by the state Labor Commissioner.

Employers must also:

• Provide the information in a language the employer normally uses to communicate with employees; and
• Notify current nonexempt employees in writing of any changes in the above information within seven calendar days after the time of the change(s), unless:

• All the changes are reflected on a timely provided pay statement; or
• Notice of all changes is provided in another writing required by law within seven days of the changes (e.g., for information not normally appearing on the pay statement).



This law does not apply to:

• Exempt employees;
• Employees of state or local government bodies; and
• Employees covered by a collective bargaining agreement that provides for wages and hours of work, working conditions, and premium wage rates for all overtime hours worked and a regular hourly rate of pay for those employees of at least 30% more than the state minimum wage.

H-2A Agricultural Visa Program Employees: If an employee was admitted to the US under the H-2A agricultural visa program, the notice to the employee must also include (in addition to the above, generally required information) a separate section in Spanish (unless the employee asks that the notice be provided in English) succinctly describing the employee's additional rights and protections under California law. The notice must be provided on the H-2A visa employee's first day of work in the state or on the first day they begin work for another H-2A employer. The notice must include specific information; other additional requirements apply.Temporary services employees: Temporary services employers (as defined in Cal Lab Code § 201.3, and excluding security services companies licensed by the Department of Consumer Affairs that solely provide security services) must include the following additional information on employee notices:

• Employer's name, main office physical address, and a mailing address if different; and
• Telephone number of the legal entity for which the employee will perform work.
Pay statements: California law is silent as to whether employers may issue electronic pay statements. However, the DLSE determined in an opinion letter that an electronic pay statement program was permissible under the particular circumstances.
Pay rate notices: Notices may be provided in paper form, or electronically if the employer has a system in place allowing employees to acknowledge receipt, and print copies, of the notices. An employer may prepare and provide employees with its own notice, so long as it contains all the required information. The Division of Labor Standards Enforcement (DLSE) has published a sample notice in English and other languages that an employer may use in lieu of preparing its own notice.
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BerkeleyPay statements:Paid sick leave. See Berkeley Paid Sick Leave.Pay statements:Paid sick leave. See Berkeley Paid Sick Leave.Pay statements:Paid sick leave. See Berkeley Paid Sick Leave.
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Los AngelesWage theft notices: The Los Angeles Office of Wage Standards Ordinance requires covered employers to provide covered employees with a written notice:

• At the time of hire; and
• Within 10 days after a change in any information in the notice.
Wage theft notices: The notice must include the employer's:

• Name;
• Address; and
• Telephone number.

A covered employer must also post in a conspicuous place at all workplaces or job sites where it has employees, the annual Los Angeles, California, Minimum Wage and Paid Sick Leave Poster, informing employees of the current Los Angeles minimum wage rate, sick time benefits and their rights under the Ordinance. The notice must be posted in certain languages, if any of the languages are spoken by at least 5% of the employees at the workplace or job site.
Wage theft notices: N/A
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San FranciscoPay statements:Paid leave. See San Francisco Paid Sick Leave and San Francisco Public Health Emergency Leave.Pay statements:Paid leave. See San Francisco Paid Sick Leave and San Francisco Public Health Emergency Leave.Pay statements:Paid leave. See San Francisco Paid Sick Leave and San Francisco Public Health Emergency Leave.
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ColoradoPay statements: With each wage payment, but not less than monthly.Pay statements: Upon an employee's request (no more than once per month or when the need for leave arises), pay statements may be used to indicate any available and used paid sick leave under the Healthy Families and Workplaces Act.
Pay statements must be itemized and written and must include:

• The employer's name, address and telephone number;
• The employee's name or Social Security Number;
• Record of credits claimed and tips;
• Gross wages earned;
• Amount and purpose of each deduction;
• Net wages earned;
• Total hours worked;
• Regular and overtime hours;
• Straight time;
• Overtime pay;
• Allowances claimed as part of the minimum wage;
• Pay date and pay period start and end dates;
• Pay rate(s) and the basis for the rate(s), including whether the employee is paid by the hour, shift, day, week, salary, piece, commission or other basis (including overtime rate(s) of pay); and
• For piece rate employees, the applicable rate(s) and the number of pieces completed at each rate.
Pay statements: Paid sick leave information requested by an employee may be provided in an electronic communication (e.g., email), or via an electronic system accessible by the employee.
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ConnecticutPay statements: With each wage payment.
Pay rate notices: At time of hire.
Pay statements: A written record of the following information:

• Hours worked;
• Gross earnings, showing straight time and overtime as separate entries;
• Itemized deductions; and
• Net earnings.

Pay statements must include the number of hours of paid sick leave accrued by or provided to an employee and the number of hours used by the employee, if any, during the calendar year. An employer must retain a record of this information for three years. The Connecticut Department of Labor may assess civil penalties of not more than $100 for each violation of this requirement.
An employer that is exempt from keeping time records and from paying overtime under Connecticut or federal wage and hour laws is not required to provide a record of hours worked or of separate straight time and overtime earnings.
Pay rate notices: Notices must be in writing and include an employee's:

• Pay rate;
• Work hours; and
• Wage payment schedules/paydays.
Pay statements: Pay statements may be provided electronically if they are printable and the information is securely transmitted.
Pay rate notices: N/A
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DelawarePay statements: With each wage payment, for an employer with more than three employees.
Pay rate notices: A written pay rate notice must be provided to each employee if the employer has three or more employees. Notices must be provided:

• At the time of hire; and
• Any time the information is reduced.
Pay statements: Each pay statement must show:

• Total wages due;
• Pay period;
• Total amount of deductions;
• Amount of each deduction; and
• Number of hours worked for nonexempt employees.

Pay rate notices: Notices must include the employee's pay rate and the day, hour and place of payment. Notices must be in writing or posted in a place accessible to employees and where they normally pass.
Pay statements: An employer has the option to provide pay statements electronically, but a paper pay statement must be provided upon an employee's request.
Pay rate notices: N/A
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District of ColumbiaPay statements: Every payday.
Pay rate notices:• At time of hire; and
• Whenever pay rate changes.
Pay statements:• Date of wage payment;
• Gross wages paid;
• Deductions from and additions to wages;
• Net wages paid;
• Hours worked during the pay period; and
• Any other information required by regulation.
Tipped wage workers. Pay statements must also include:

• A separate line for tips;
• Each tipped employee's tip-declaration form for the pay period delineating cash tips and credit card tips; and
Effective January 1, 2026,  a list of sources of the employee's compensation in addition to base wages and gratuities, including bonuses, commissions on sales, any amount calculated as a percentage of service charges, or other sources.Pay rate notices: The state wage theft law requires notices to be in writing and posted in a common place where all employees can see them, and to include:

• Employer's name and any "doing business as" names used;
• Physical address of the employer's main office or principal place of business, and a mailing address, if different;
• Employer's telephone number;
• Employee's rate and basis of pay, including:

• By the hour, shift, day, week, salary, piece, commission; Any allowances claimed as part of the minimum wage, including tip, meal, or lodging allowances, or overtime rate of pay, exemptions from overtime pay, living wage and exemptions from the living wage; and
• Applicable prevailing wages;


• Employee's regular payday designated by the employer; and
• Any other information the mayor considers material and necessary.

If the mayor has made available a translation of the notice in a second language that is known by the employer to be the employee's primary language or that the employee requests, the employer must also provide the written notice to the employee in that second language. The notice is currently available in English and Spanish. As proof of compliance, all employers must retain copies of the written notice furnished to employees that are signed and dated by the employer and by the employee acknowledging receipt of the notice.
Slightly different notice requirements apply to temporary staffing firms.
N/A
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FloridaPay statements: With each wage payment made to labor pool workers.Pay statements: A written, itemized statement showing each deduction.Pay statements: Pay statements must be provided electronically to day laborers who request it in writing.
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Pinellas CountyPay rate notices: The Pinellas County Wage Theft and Recovery Ordinance requires a covered employer to provide each new employee with a written notice:

• At the time of hire; and
• Within seven calendar days after any change in the information in the notice.
Pay rate notices: Notices must be signed and dated by the employer and employee and must include:

• The employee's pay rate(s) and basis of pay (i.e., by the hour, shift, day, week, salary, piece, commission or otherwise, including any overtime rates, as applicable);
• Allowances, if any, claimed as part of the minimum wage, including meal or lodging allowances;
• The regular payday designated by the employer;
• The employer's name, including any "doing business as" names used;
• The physical address of the employer's main office or principal place of business, and a mailing address, if different; and
• The employer's telephone number.

A copy of an employee's signed and dated initial or changed notice must be retained for one year following the employee's hire date or the date of the change, as applicable.
An employer must also display a poster in a place that is accessible to all employees, summarizing the protections and rights of employees under the Ordinance.
Pay rate notices: N/A
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St. PetersburgPay rate notices: The St. Petersburg Wage Theft Ordinance requires covered employers to provide each new employee with a written notice (provided by the Pinellas County, Florida, Office of Human Rights):

• At the time of hire; and
• Within seven calendar days after any change in the information in the notice.
Pay rate notices: Notices must be signed and dated by the employer and employee and must include:

• The employee's pay rate(s) and basis of pay (i.e., by the hour, shift, day, week, salary, piece, commission or otherwise, including any overtime rates, as applicable);
• Allowances, if any, claimed as part of the minimum wage, including meal or lodging allowances;
• The regular payday designated by the employer;
• The employer's name, including any "doing business as" names used;
• The physical address of the employer's main office or principal place of business, and a mailing address, if different; and
• The employer's telephone number.

A copy of an employee's signed and dated initial or changed notice must be retained for three years following the employee's hire date or the date of the change, as applicable.
An employer must also display a poster (provided by the Pinellas County, Florida, Office of Human Rights) in a place that is accessible to all employees, summarizing the protections and rights of employees under the Ordinance.
Pay rate notices: N/A
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GeorgiaPay statements: With each wage payment made to labor pool and worksite employees.Pay statements: Labor pool and worksite employers must provide each employee with a pay statement indicating the:

• Number of hours worked;
• Pay rate; and
• Deductions.
N/A
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HawaiiPay statements: With each wage payment.
Pay rate notices:• At time of hire, in writing; and
• Before any pay rate changes take place, in writing or through a posted notice maintained in a place accessible to employees.
Pay statements: A detailed written summary, including:

• The employer's name, address and telephone number;
• The employee's name;
• Total hours worked;
• Regular and overtime hours and pay;
• Straight-time pay;
• Any other compensation paid, including any allowances claimed as part of the minimum wage;
• Total gross compensation;
• Amount and purpose of each deduction (employee-authorized deductions may be aggregated);
• Total net pay;
• Payment date;
• Inclusive pay period dates;
• Rate(s), and basis, of pay (i.e., by the hour, shift, day, week, salary, piece or commission);
• Overtime rate(s); and
• For piece rate employees, the applicable piece rate(s) of pay and the number of pieces completed at each rate.

Pay rate notices: Must include the employee's:

• Rate of pay;
• Day, hour and place of payment; and
• Any changes to the above information, as applicable.
Pay statements: Pay statements may be provided electronically if: :

• The employer gives the employee written notice of its plan to issue electronic pay statements;
• The employer has the employee's written, voluntary authorization;
• The employee may revoke his or her authorization at any time;
• The employee is instructed on how to retrieve pay statements and have access to printers;
• A terminated employee is given a printed, typed or handwritten statement if the employer cannot provide an electronically accessible pay statement; and
• The employer keeps electronic records of electronic pay statements for at least six years.

Pay rate notices: N/A
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IdahoPay statements: For each pay period in which deductions are made.
Pay rate notices:• At time of hire; and
• Before any pay rate reductions take place.
Pay statements: A statement of all deductions made.
Pay rate notices: Must include the employee's:

• Rate of pay;
• Usual day of payment; and
• Any pay rate reductions before the work is performed, as applicable.

Pay rate notices must be provided in writing upon an employee's request.
N/A
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IllinoisPay statements: For each pay period.
Pay rate notices:• At the time of hiring, in writing and signed by both the employer and employee; and
• Before any change in the rate of pay or the time and place of payment.
Pay statements: Pay statements must be itemized and show an employee's:

• Hours worked;
• Overtime hours worked;
• Rate(s) of pay;
• Overtime pay;
• Gross wages earned;
• Wage deductions;
• Yearly total of wages to date; and
• Yearly total of deductions to date.

Additional requirements apply regarding recordkeeping and employees' and former employees' requests for additional pay statements.
Pay rate notices: Must include the employee's:

• Rate of pay; and
• Time and place of payment.
Pay statements: Pay statements may be provided electronically if the employee has access to a computer on which to view them.
Pay rate notices: N/A
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ChicagoPay rate notices:Paid leave. See Other Leaves: Chicago.Predictive scheduling: See Shiftwork and Scheduling: Chicago.
Wage theft notices: Employers must provide each employee covered by the Chicago wage theft law with a notice of their wage theft rights:

• With their first wage payment; and
• Annually, on or after July 1.
Pay rate notices:Paid leave. See Other Leaves: Chicago.Predictive scheduling: See Shiftwork and Scheduling: Chicago.
Wage theft notices: Notices must be a copy of the wage theft poster required by the BACP, which employers must post in the workplace and must be printed and scaled to fit a sheet of paper that measures 8.5 inches by 11 inches. Notices must be in English and any other languages spoken by employees at the facility who are not proficient in English if 5% or more of covered employees at a jobsite are not literate in English.
Pay rate notices:Paid leave. See Other Leaves: Chicago.Predictive scheduling: See Shiftwork and Scheduling: Chicago.
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IndianaPay statements: For each pay period.Pay statements: Pay statements must show:

• Hours worked;
• Wages paid; and
• A list of any deductions.
N/A
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IowaPay statements: On each regular payday, or within 10 working days of an employee's request for a pay statement.
Pay rate notices: Required only if the employer has paid a claim for unpaid wages or nonreimbursed authorized expenses and liquidated damages, or has been assessed a civil money penalty for violating Iowa's Wage Payment Collection law, and has been notified by the labor commissioner that it must provide pay rate notices:

• At time of hiring; and
• One pay period before any reduction in the required pay information.
Pay statements: Pay statements for a nonexempt employee must contain:

• Hours worked;
• Wages earned; and
• Any deductions made.

If an employer has a policy or practice of paying exempt employees for overtime, bonuses or payments based on hours worked, pay statements reflecting hours worked must also be provided to such employees.
Pay rate notices: Must be in writing or posted where notices are routinely posted and include the employer-designated:

• Wages; and
• Regular paydays.
Pay statements: Pay statements may be provided electronically if printable by the employee at a freely accessible printer provided by the employer.
Pay rate notices: N/A
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KansasPay statements: If requested by an employee.
Pay rate notices: If requested by an employee.
Pay statements: An itemized statement of deductions made for each pay period.
Pay rate notices: If requested by an employee:

• A written notice (or as required by a collective bargaining agreement) of the employee's rate of pay, payday and place of payment.
• A written notice, or a notice posted in a place accessible to all employees (or as required by a collective bargaining agreement), of any change to pay rates, paydays and the place of payment
before any of the changes are made.
• A written notice, or a notice posted in a place accessible to all employees (or as required by a collective bargaining agreement), of the employer's employment practices and policies regarding vacation pay, sick leave and any other benefits to which the employee is entitled that directly affect wages payable.
N/A
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KentuckyPay statements: With each wage payment, for an employer with 10 or more employees.Pay statements: Pay statements must specifically state the amount and general purpose of each deduction.Pay statements: No legal provision, but the state has adopted its own version of the model Uniform Electronic Transaction Act (UETA), under which electronically delivered pay statements are permitted if the statements contain all legally required information and employees are able to print them out.
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LouisianaPay rate notices: Notice must be provided:

• At the time of hire; and
• Any time the required information changes.
Pay rate notices: Notices must include:

• Wages that will be paid;
• Method of wage payment; and
• Pay frequency (a notice posting requirement also applies).
N/A
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MainePay statements: With each wage payment.Pay statements: A statement that clearly shows the:

• Pay period;
• Hours worked;
• Total earnings; and
• Itemized deductions.

A railroad employee who works as operating personnel on a train must be provided with a separate listing of their daily wages and how the wages were computed, in addition to a pay statement. The pay statement must list accrued total earnings and taxes to date.
Effective January 1, 2025, an employer that makes pay deductions for paid family and medical leave must include that information on covered employees' pay statements.
Pay statements: Pay statements may be provided electronically if employees can readily access the information and print the statements without cost.
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MarylandPay statements: Each pay period.
Restaurant employers. Restaurant employers must provide a written tip credit wage statement each pay period to each employee for  whom they claim a minimum wage tip credit no later than two weeks after the end of the pay period.Pay rate notices:• At the time of hire; and
• Whenever the pay rate is reduced or the payday changes, at least one pay period in advance of the change (advance notice is not required for pay increases).
Pay statements: Pay statements must include:

• The employer's name registered with the state, address and telephone number;
• The date of payment and the beginning and ending dates of the pay period for which the payment is made;
• Unless the employee is exempt from overtime under federal and state law, the number of hours worked during the pay period;
• The rates of pay;
• The gross and net pay earned during the pay period;
• The amount and name of all deductions;
• A list of additional bases of pay, including bonuses, commissions on sales or other bases; and
• For each employee paid at a piece rate, the applicable piece rates of pay and the number of pieces completed at each piece rate.

The labor department provides a pay stub template that may be used to comply with these requirements.
An employer may not print, or cause to be printed, an employee's Social Security Number on the employee's paycheck, an attachment to the paycheck, a notice of direct deposit or a notice of credit of an employee's wages to a debit card or other card account.
MHWFA-covered employers. An employer covered under the Maryland Healthy Working Families Act (MHWFA) must provide a written statement with wage payments, using any reasonable method, regarding the amount of earned sick and safe leave that is available for use by the employee. The labor department provides a pay stub template that may be used to comply with these requirements.Restaurant employers. Restaurant employer tip credit wage statements must show the employee's effective hourly rate of pay - including employer-paid cash wages plus all reported tips (i.e., tips retained by the employee and disclosed to the employer, tips distributed to the employee by the employer, or tips obtained through a valid tip-pooling or tip-sharing arrangement) - for all tip credit hours worked for each workweek in the pay period. The labor department's pay stub template may not be used to satisfy these requirements.
Pay rate notices: Pay rate notices must be in writing and include the employee's:

• Pay rate;
• Regular paydays as set by the employer; and
• Any leave benefits entitlement (e.g., vacation time).

The labor department provides a pay stub template that may be used to comply with these requirements.
Pay statements: Pay statements may be provided electronically (e.g., online).
MHWFA-covered employers. An employer covered under the MHWFA may satisfy the requirement to provide employees with a statement of available earned sick and safe leave by providing an online system through which employees can access their balance.Restaurant employers. Restaurant employer tip credit wage statements may be provided on paper or electronically, and may be provided via an online system through which employees can obtain their statements.Pay rate notices: N/A
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MassachusettsPay statements: For each pay period.
Pay rate notices: Must be provided:

• At the time of the first wage payment; and
• At the initial time of any new pay deduction(s) or contribution(s).
Pay statements: A pay slip, check stub or envelope showing:

• Name of the employer;
• Name of the employee;
• Pay date;
• Number of hours worked;
• Hourly rate; and
• Nature and amount of deductions or increases made for the pay period.

Railroad employees' pay statements must show:

• Current accrued total earnings and taxes;
• Daily wages; and
• Method used to compute pay.

Pay rate notices:• New employees must be notified in writing at the time of the first wage payment about the nature of pay deductions or contributions (e.g., contributions for social security benefits, unemployment benefits, health insurance or pension benefits, etc.); and
• All existing employees must be notified in writing at the initial time of any new pay deduction(s) or contribution(s) about the nature of such deductions and contributions (e.g., contributions for social security benefits, unemployment benefits, health insurance or pension benefits, etc.).
N/A
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MichiganPay statements: With each wage payment.Pay statements: A statement of the employee's:

• Hours worked;
• Gross wages paid;
• Pay period;
• Itemized deductions; and
• For a hand harvester paid on a piecework basis, a statement of the total number of units the employee harvested.
Pay statements: Pay statements may be provided electronically if employees are able to print the pay statements and access them in a consistent manner.
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MinnesotaPay statements: At the end of each pay period.
Pay rate notices:• At the start of employment (in writing); and
• Before the date of any changes to the information contained in a pay rate notice (in writing).
Pay statements: A statement that includes the following information for the pay period:

• The employee's name;
• The rate(s) of pay and the basis for the rates, including whether the employee is paid by the hour, shift, day, week, salary, piece, commission or other method;
• Allowances, if any, claimed for permitted meals and lodging;
• Total number of hours worked, unless the employee is exempt from the minimum wage;
• Total gross pay earned by the employee during the pay period;
• A list of deductions made from the employee's pay;
Effective January 1, 2026, amounts deducted from an employee's pay for paid family and medical leave premiums and the resulting wages paid;
• Net pay of the employee;
• Pay period end date;
• The employer's legal name, and operating name if different;
• The physical address of the employer's main office or principal place of business and a mailing address if different; and
• The employer's telephone number.
Pay rate notices: Must include all of the following information:

• The rate(s) of pay and basis thereof, including whether the employee is paid by the hour, shift, day, week, salary, piece, commission or other method, and the specific application of any additional rate(s);
• Allowances, if any, claimed for permitted meals and lodging;
• Paid vacation, sick time or other paid time-off accruals and the terms of use;
• The employee's employment status and whether the employee is exempt from the minimum wage or overtime (and other related wage-hour laws) and on what basis;
• A list of deductions that may be made from the employee's pay;
• The number of days in the pay period, the regularly scheduled payday, and the payday on which the employee will receive the first payment of wages earned;
• The employer's legal name, and operating name if different from the legal name;
• The address of the employer's physical main office or principal place of business, and a mailing address if different; and
• The employer's telephone number.

An employer must keep a copy of each pay rate notice signed by each employee acknowledging receipt, and notify an employee of any changes to the information contained in such notices in writing before the date the changes take effect.
Pay rate notices and notices of changes to such notices must be provided to each employee in English. The English version must include text that informs employees that they may request, by indicating on the actual notice, that the notice be provided in a particular language. If an employee makes such a request, the employer must provide the notice to the employee in that language. An employer may use the DLI's model notice or create its own; the DLI will assist employers with translations of the notice in the languages requested by their employees.
Pay statements: Pay statements may be provided electronically if employees have access to an employer-owned computer during regular working hours to review and print them out.
A paper pay statement must be provided if an employee requests one at least 24 hours in advance. An employee is entitled to receive paper pay statements on a regular basis if requested.
Pay rate notices: N/A
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BloomingtonPay statements:Paid sick leave. See Bloomington Paid Sick Leave.Pay statements:Paid sick leave. See Bloomington Paid Sick Leave.Pay statements:Paid sick leave. See Bloomington Paid Sick Leave.
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MinneapolisPay statements:Paid sick leave. See Minneapolis Paid Sick Leave.Minneapolis Wage Theft Prevention Ordinance. A covered employer must provide a written earnings statement to each employee for each pay period.Prehire wage notices:Minneapolis Wage Theft Prevention Ordinance. The Ordinance requires a covered employer to provide each new covered employee with an initial, written prehire wage notice. Existing employees must be provided with notice of any written changes to the information contained in the prehire notice. Employees must receive and sign the notices before the date the changes take effect. Employees do not have to sign a notice if the change is an increase in wages and the employee is informed in advance of the specific amount of the increase and the specific date on which it will occur.Pay statements:Paid sick leave. See Minneapolis Paid Sick Leave.Minneapolis Wage Theft Prevention Ordinance. Pay statements may be in any form and must include all of the information required to be included on pay statements under Minnesota state law, and the amount of sick and safe time accrued and unused by an employee under the Minnesota state sick and safe time ordinance.Prehire wage notices:Minneapolis Wage Theft Prevention Ordinance. Prehire wage notices required by the Ordinance must include all of the information required by Minnesota state law on pay rate notices (which may be achieved by explicit reference to an employee handbook, collective bargaining agreement or similar document if employees are directed to the specific sections of the handbook in which the information is provided) and:

• The date employment is to begin;
• A notice of the employee's rights under the Minneapolis Sick and Safe Time Ordinance;
• A statement that the sharing of gratuities is voluntary; and
• The overtime policy applicable to the employee's position, if any, including when overtime will be paid and the applicable rate(s) of pay.

The Department of Civil Rights provides a sample prehire notice that employers may use. An employer must have each new employee sign and date the prehire notice acknowledging its receipt, and the employer must keep a copy of each employee's signed and dated notice.
The prehire notice requirement is in addition to any other new hire or recruitment notices that may be required under other applicable laws.
An employer must keep a copy of all notices of changes, including employees' signatures when required, along with the initial prehire notices that were provided to new employees.
Covered employers must also post the Minneapolis, Minnesota, Labor and Employment Rights Notice in a conspicuous place at worksites and provide a copy of the notice to employees annually (additional requirements apply).
Pay statements:Paid sick leave. See Minneapolis Paid Sick Leave.Minneapolis Wage Theft Prevention Ordinance. An employer may provide pay statements electronically, so long as it provides employees with access to an employer-owned computer during regular working hours to review and print the statements. Pay statements must be provided to employees in writing, rather than electronically, if an employer has received at least 24 hours' notice from an employee that the employee prefers to receive the notice in writing. Once an employer receives such notice from an employee, it must continue to comply with that request on an ongoing basis.Prehire wage notices:Minneapolis Wage Theft Prevention Ordinance. An employer may provide the required wage notices to new and existing employees fully or partially by electronic means, including but not limited to by referencing an electronic employee handbook. If notices are provided electronically, the employer must provide employees with access to an employer-owned computer during regular working hours to enable the employees to review and print the notices. If, at the time of hire, an employee requests to receive the prehire notice in writing rather than electronically, the employer must provide a written notice before the employee's employment begins.
Notices to existing employees must be provided in writing, rather than electronically, if an employer has received at least 24 hours' notice from an existing employee of this preference. Once an employer receives such notice from an existing employee, it must continue to comply with that request on an ongoing basis.
35
St. PaulPay statements:Paid sick leave. See St. Paul Paid Sick Leave.St. Paul Civil Wage Theft Ordinance. Covered employers must provide each employee with an earnings statement for, and at the end of, each pay period.Pay rate notices:St. Paul Civil Wage Theft Ordinance. Covered employers must provide pay related information to new employees:

• At or before the start of employment; and
• Before the date of any changes to the information (in writing).

A successor employer must provide employees with a compliant pay rate notice at the time of sale or acquisition, or as soon as practicable.
Additional posting and annual notice requirements also apply.
Pay statements:Paid sick leave. See St. Paul Paid Sick Leave.St. Paul Civil Wage Theft Ordinance. Earnings statements must include:

• The employee's name;
• The rate(s) and basis of pay, including whether the employee is paid by hour, shift, day, week, salary, piece, commission or other method;
• Any allowances claimed for permitted meals and lodging;
• The total number of hours worked by the employee, unless exempt;
• The total amount of gross pay earned by the employee during that period;
• A list of deductions made from the employee's pay;
• Any amount deducted by the employer;
• The net amount of pay after all deductions are made;
• The date on which the pay period ends;
• The physical address of the employer's main office or principal place of business, and a mailing address, if different; and
• The employer's telephone number.

Earnings statements may be provided in writing or electronically. If an employee elects to receive the earnings statements in writing, the employer must comply with that election but can choose how best to do so in their regular course of business (e.g., by mailing it to the employee, handing it to them on a certain day and time, etc.).Pay rate notices:St. Paul Civil Wage Theft Ordinance. Required pay rate notices must include all of the following information:

• The rate(s) and basis of pay, including whether the employee is paid by the hour, shift, day, week, salary, piece, commission or other method, and the specific application of any additional rates;
• Any allowances claimed for permitted meals and lodging;
• Paid vacation, sick time or other paid time-off accruals and terms of use;
• The employee's employment status and whether they are exempt from minimum wage and overtime (and anything else required by law), and on what basis;
• A list of deductions that may be made from the employee's pay;
• The number of days in the pay period, the regularly scheduled payday, and the payday on which the employee will receive the first wage payment;
• The employer's legal name, and operating name if different;
• The physical address of the employer's main office or principal place of business, and a mailing address, if different; and
• The employer's telephone number;
• The date on which the employee's employment is to begin;
• Notice of city minimum wage rates and the employee's entitlement to those rates;
• A statement that sharing gratuities is voluntary (if applicable to the employee); and
• The overtime policy, if any, applicable to the employee's position, including when overtime must be paid and the applicable rate(s) of pay.

An employer may provide the required written notice by explicit reference to an employee handbook, collective bargaining agreement or similar document if employees are directed to the specific sections of the document in which the information is provided.
The notice must be provided in English, unless the employer has already communicated with the employee in another language or has been made aware that the employee prefers another language. In such cases, the notice must be provided in that language if published by the St. Paul Department of Human Rights and Equal Economic Opportunity.
An employer must keep a copy of the written notice signed by each employee acknowledging receipt and the date on which the notice was received. When there are changes to the information contained in the notice, the employer must keep a copy of the written changes, along with the date on which the employee received notice of the changes.
Pay statements:Paid sick leave. See St. Paul Paid Sick Leave.St. Paul Civil Wage Theft Ordinance. Earnings statements may be provided electronically so long as employees are provided with access to an employer-owned computer during regular work hours to review and print the statements, and the statements must be available for review and printing for a period of three years. An employer that provides earnings statements electronically must comply with an employee's request to receive them in written form (i.e., paper copies) if the employee gives at least 24 hours' advance notice. Once an employer receives that notice, it must provide the statements in that form on an ongoing basis.Pay rate notices:N/A
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MississippiN/AN/AN/A
37
MissouriPay statements: At least monthly.
Pay rate notices: Required if wages will be reduced, at least 30 days before the reduction (unless employee is asked to work fewer hours or changes to a different position with different duties).
Pay statements: Must include the total amount of wage deductions for the pay period.
Pay rate notices: Notices must specify the class of employees affected by the wage reduction and the amount of the reduction. Notice may be given by posting it in a conspicuous place where the affected employees work, or by mailing each affected employee a copy.
N/A
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MontanaPay statements: With each wage payment, even if no deductions are made for the pay period.
Pay rate notices: A written or posted notice must be provided to each employee if an employee demands it in writing before staring work for the employer. Excludes employers that have signed a collective bargaining agreement that contains conditions of employment, wages to be received, and hours to be worked, and employers engaged in agriculture or stock raising.
Pay statements: An itemized statement of deductions for the pay period.
Pay rate notices: Must include:

• Pay rate(s);
• Basis of pay (i.e., hourly, daily, weekly, monthly or annually, etc.); and
• Payday schedule.
Pay statements: An employee paid by payroll debit card may be provided with an electronic, itemized list of deductions made and authorized withholdings.
Pay rate notices: N/A
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NebraskaPay statements: Every payday.Pay statements: Pay statements must include:

• The employer's identity;
• Wages earned by the employee in the pay period;
• Deductions made; and
• Hours worked - excludes exempt employees, unless the employer has a policy or practice of paying employees overtime wages, a bonus or other payment based on hours worked (if so, a statement of hours worked or payments made is required).

The following information must be included in or on an attachment to an employee's regular pay statement:

• The amount of paid sick time available;
• The amount of paid sick time taken to date in the year; and
• The amount of pay received as paid sick time.
Pay statements: Pay statements may be provided electronically.
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NevadaPay statements: With each wage payment.Pay statements: An itemized statement of deductions made from gross wages.
On each payday, an employer must provide an accounting to each employee of the hours of paid leave available for use by that employee; the employer may use the same system it uses when paying employees.
N/A
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New HampshirePay statements: For each pay period in which deductions are made.
Pay rate notices: Must be provided to employees, who must acknowledge receipt of them in writing.
Pay statements: Must include all deductions made for the pay period.
Pay rate notices: Must include:

• Rate of pay or salary;
• Day and place of payment;
• A description of employment practices and policies related to paid vacations, holidays, sick leave, bonuses, severance pay, personal days, payments of employee expenses, pensions and all other fringe benefits; and
• Any changes in rates of pay, salary or employment practices or policies prior to the effective date of the change.
N/A
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New JerseyPay statements: For each pay period. Specific provisions apply to temporary workers.
Pay rate notices:• At time of hire; and
• Before any changes in pay rates or paydays.
Pay statements: A statement of deductions for each pay period in which deductions are made. Employers with 10 or more employees must also include the following information on pay statements:

• Gross wages;
• Net wages;
• Rate of pay; and
• Number of hours worked during the pay period (if relevant to the wage calculation).

Specific provisions apply to temporary workers (
note: an annual pay statement is also required, and a work verification form is required at the end of the work day for temporary workers hired to work for only one day).
Pay rate notices: Must include pay rates and the employer's regular, predesignated payday.
Pay statements: Pay statements may be provided electronically, unless an employee requests paper pay statements.
Pay rate notices: N/A
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New MexicoPay statements: With each wage payment.Pay statements: A written receipt that identifies the employer and shows:

• Gross pay;
• Number of hours worked;
• Total wages and benefits earned; and
• Itemized list of deductions.

Paid sick leave: Under the New Mexico Healthy Workplaces Act and related final rules, a covered employer must provide employees with an accurate year-to-date written summary of earned sick leave accrued and used at least once every calendar quarter. An employer may comply by including the information on pay records or earnings statements.
N/A
44
New YorkPay statements: With each wage payment.
Pay rate notices: New York's Wage Theft Prevention Act (WTPA) requires employers to provide written notice to employees:

• At time of hire (within 10 days after hire); and
• Whenever pay rate or payday changes (at least seven calendar days before the change, if the change is not reflected on a pay statement).

The WTPA also requires employers to notify employees in writing, or by public posting, of its policy on sick leave, vacation, personal leave, holidays and work hours. Notice of termination of employment and termination of benefits is also required.
Pay statements: For exempt employees, pay statements must include:

• Work dates covered by the wage payment;
• Name of the employee and the employer;
• The employer's address and phone number;
• Pay rate(s) and basis (i.e., by the hour, shift, day, week, salary, piece, commission);
• Gross wages;
• Deductions;
• Allowances claimed as part of the minimum wage (if any); and
• Net wages.

Pay statements for
nonexempt employees must include:

• Regular hourly rate(s) of pay;
• Overtime rate(s) of pay;


• Number of regular hours worked; and
• Number of overtime hours worked.

Pay statements for
piece rate employees must include:

• Piece rate(s) of pay;
• Number of pieces completed at each piece rate; and
• Written explanation of how the wages were computed, if requested by the employee.

Pay rate notices: New York's WTPA notices must include the:

• Employee's pay rate(s), including overtime rate if applicable;
• Employee's pay basis/frequency (e.g., hourly or by shift, day, week, piece, commission, etc.);
• Employee's regular payday;
• Employer's intent to claim allowances (e.g., tip or meal allowances) as part of the minimum wage;
• Employer's business name(s);
• Employer's main physical office address and mailing address, if different, and telephone number; and
• Any other information requested by the Commissioner of Labor.

Employees must sign a statement acknowledging receipt of written wage theft notices in English and the employee's primary language.
Pay statements: Pay statements may be provided electronically if employees can:

• Choose whether to receive statements on paper or electronically;
• Access them at a computer or kiosk; and
• Acknowledge, print and view them on company time and without undue delay, effort or cost.

Pay rate notices: Wage theft notices may be provided electronically if the employer has a system in place allowing employees to acknowledge receipt and print copies.
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New York CityPay Statements:Paid sick leave. See New York City Paid Sick Leave.
Predictive scheduling. See Shiftwork and Scheduling: New York City.
Pay Statements:Paid sick leave. See New York City Paid Sick Leave.
Predictive scheduling. See Shiftwork and Scheduling: New York City.
Pay Statements:Paid sick leave. See New York City Paid Sick Leave.
46
North CarolinaPay statements: For each pay period in which deductions are made.
Pay rate notices: Must be provided in writing:

• At the time of hire; and
• At least one pay period before any change in the required information, except for retroactive pay increases (previously, notification was required at least 24 hours in advance).
Pay statements: A written, itemized statement of deductions.
Pay rate notices: Notices must include the:

• Promised wages; and
• Day and place of wage payments.

Employers must also make available in writing, or through a posted notice maintained in a place accessible to their employees, employment practices and policies with regard to promised wages.
Pay statements: Pay statements may be provided electronically if employees can print and retain them.
Pay rate notices: N/A
47
North DakotaPay statements: With each wage payment.Pay statements: Pay statements must show:

• Hours worked;
• Pay rate;
• Deductions required by state and federal law; and
• Employee-authorized deductions.
Pay statements: Pay statements may be provided electronically if employees can print them. An employer must provide paper statements to employees who request them.
48
OhioPay statements: For each pay period on regular paydaysPay rate notices: N/APay statements: Pay statements must be provided in writing (or employees must at least have access to them) and must include the:

• Employer's name;
• Employee's name and address;
• Total gross wages earned by the employee during the pay period;
• Total net wages paid to the employee for the pay period;
• A list of the amount and purpose of each addition to or deduction from the employee's wages paid for the pay period; and
• Date the employee was paid and the pay period covered by that payment.

For hourly employees, the pay statement must
also include the employee's:

• Total hours worked in the pay period;
• Hourly pay rate; and
• Hours worked in excess of 40 hours in one workweek.

Pay rate notices: N/A
Pay statements: Pay statements may be provided electronically.
Pay rate notices: N/A
49
OklahomaPay statements: With each wage payment.Pay statements: A brief itemized statement listing all deductions.Pay statements: Pay statements may be provided electronically if employees can retrieve them without undo burden (e.g., requiring employees to log into an Internet site to view their information is considered burdensome by the Attorney General).
50
OregonPay statements: With each wage payment.
Pay rate notices: Effective January 1, 2026, notices must be provided:

• At the time of hire; and
• By January 1 of each year.
Pay statements: A written, itemized pay statement in the form of the detachable part of a check, or a separate written statement, which must include:

• The pay period;
• Total gross pay;
• The amount and a brief description of each deduction from gross pay;
• Total number of hours worked during the time covered by the gross payment;
• Pay rate;
• Total number of hours worked at each pay rate, if the employee is paid at multiple rates;
• Piece rate and number of pieces completed at that rate, if the employee is paid on a piece rate;
• Net pay; and
• The employer's name, address and telephone number;
• Wage payment date;
• Employee's name;
• Employer's name and business registry or business identification number;
• Employee's payment method (i.e., by the hour, shift, day, week, salary, piece rate or commission);
• Allowances, if any, the employer is claiming as part of the minimum wage; and
• Unless the employee is paid on a salary basis and is exempt from overtime, the employee's regular hourly rate(s) of pay, the overtime rate(s) of pay, the number of regular hours worked and pay for those hours, and the number of overtime hours worked and pay for those hours.

An employer that has five or more employees in any calendar month must furnish an annual pay statement showing the amount paid during the previous calendar year to any employee who requests one. An employer is allowed five days from the request to provide the statement, or no later than March 10 for the immediately preceding year.
Paid sick leave notification requirements may be satisfied by providing the notice with an employee's pay statement.
Pay rate notices: Effective January 1, 2026, an employer must provide new employees, at the time they are hired, with a written explanation of the earnings and deductions shown on their itemized pay statements. The explanation must include a list of the following information:

• The employer's established regular pay period;
• A comprehensive list of:

• All types of pay rates that employees may be eligible for, including hourly pay, salary pay, shift differentials, piece-rate pay and commission-based pay;
• All benefit deductions and contributions; and
• Every type of deduction that may apply;


• The purpose of deductions that may be made during a regular pay period;
• Any allowances claimed as part of minimum wage;
• Employer-provided benefits that may appear on itemized pay statements as contributions and deductions; and
• All payroll codes used for pay rates and deductions, along with a detailed description or definition of each code.

The required information must be sufficiently detailed to explain pay rates and deduction codes but does not have to be in complete sentences. An employer must update the information by January 1 of each year.
Employers may satisfy the requirement to provide this information to employees by making the information available in a location easily accessible to them, such as through a link to a website, by email, by posting a document on an intranet website or by physically posting a document at a central work location.
Pay statements: Pay statements may be provided electronically with an employee's consent and if the employee can print or store them.
Public sector employers are required to honor employee requests for paper pay statements.
Pay rate notices: Effective January 1, 2026, an employer may provide pay rate notices by email, a link to a website or by posting a document on an intranet website.
51
PennsylvaniaPay statements: A pay statement must be provided to each employee with each wage payment.
Pay rate notices: Notice must be provided:

• At the time of hire; and
• Before any changes in the required information.
Pay statements: Pay statements must list:

• Pay period start and end dates;
• Hours worked;
• Pay rate(s);
• Gross wages;
• Any allowances claimed as part of the minimum wage;
• Deductions; and
• Net wages.

Pay rate notices: Notices (or a conspicuous posting at the employer's place of business) must include the:

• Rate(s) of pay;
• Time and place of payments; and
• Amount of any fringe benefits or wage supplements to be paid to employees, a third party or a fund for the employees' benefit.

A bona fide collective bargaining agreement that includes this information satisfies the notice requirement so long as copies are available to employees.
N/A
52
Rhode IslandPay statements: Every payday
Pay rate notices: Effective January 1, 2026, upon hiring
Pay statements: For a nonexempt employee, pay statements must show:

• Hours worked;
• All deductions made during the pay period and the basis or reasons for the deductions; and
• For an employer engaged exclusively in commercial construction, a record of each employee's regular hourly pay rate.

Pay rate notices: Effective January 1, 2026, new hires must be provided with a written notice in English containing all the following information:

• The rate or rates and basis of pay, including whether the employee is to be paid by the hour, shift, day, week, salary, piece, commission or other method, and the specific application of any additional rates;
• Any allowances claimed for permitted meals and lodging;
• The employer's policy on sick leave, vacation, personal leave, holidays and hours;
• The employee's employment status and whether they are minimum wage and/or overtime exempt;
• A list of deductions that may be made from the employee's pay;
• The number of days in the pay period, the regularly scheduled payday, and the payday on which the employee will receive the first payment of wages earned;
• The employer's legal name, and operating name if different from the legal name;
• The employer's main office physical address or principal place of business and mailing address (if different); and
• The employer's telephone number.

The employee must sign and acknowledge receipt of the notice and the employer must keep a copy of it for at least three years.
Pay statements: Pay statements may be provided electronically. An employer must provide printed or handwritten copies for free if requested in writing by an employee.
Pay rate notices: N/A
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South CarolinaPay statements: For each pay period (excludes employers that had fewer than five employees at all times during the preceding 12 months or to employers of domestic labor in private homes).
Pay rate notices: Pay rate notice must be provided in writing (excludes employers that had fewer than five employees at all times during the preceding 12 months or to employers of domestic labor in private homes):

• At time of hiring; and
• Whenever the pay rate is reduced (within seven calendar days before rate change takes effect).
Pay statements: An employer must provide each employee with an itemized pay statement showing gross pay and any deductions made (excluding employers that had fewer than five employees at all times during the preceding 12 months or to employers of domestic labor in private homes).
Pay rate notices: Pay rate notices must include the:

• Normal hours and wages agreed upon;
• Time and place of payment; and
• Deductions that will be made from wages, including payments to insurance programs.

An employer has the option of giving the written notification by posting the terms conspicuously at or near the place of work.
N/A
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South DakotaN/AN/AN/A
55
TennesseePay statements: N/A
Pay rate notices: Notice of pay rate must be provided before work begins by employers in the following industries:

• Manufacturing;
• Mills;
• Mechanical, electrical, mercantile, art and laundering establishments;
• Printing, telegraph and telephone offices;
• Department stores; or
• Any kind of establishment where labor is employed or machinery is used.

The following industries are excluded from the requirement:

• Domestic services;
• Farm labor/agriculture; and
• Railroad companies engaged in interstate commerce and subject to the federal Railway Labor Act.
Pay statements: N/A
Pay rate notices: Must include the amount of wages to be paid for work performed.
N/A
56
TexasPay statements: For each pay period.Pay statements: Pay statements must be in writing and signed by the employer (or its agent), and show the:

• Employee's name;
• Pay rate;
• Total pay period earnings;
• Deductions made and their purpose;
• Net pay; and
• Total hours worked for hourly employees or units produced, for piece-rate employees.

Pay statements may be provided in any form determined by the employer. The required information may also be stated on check vouchers or bank drafts given to employees for their wages.
Pay statements: Pay statements may be provided electronically.
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UtahPay statements: On each regular payday.
Pay rate notices: Notice must be provided:

• At the time of hire; and
• Before any changes in the required information.
Pay statements: A statement showing the total amount of each deduction.
Pay rate notices: Notices must include the:

• Pay rate(s); and
• Day and place of payment.

Notices may instead be posted conspicuously at or near the place of work where they can be seen by employees.
Pay statements: Pay statements may be provided electronically to employees paid by payroll debit card if they can easily and immediately access them and print out paper copies without cost.
Pay rate notices: N/A
58
VermontPay statements: With each wage payment.Pay statements: Pay statements must show:

• Total wages due;
• Pay period;
• Total amount of deductions;
• Amount of each deduction; and
• Number of hours worked.
N/A
59
VirginiaPay statements: Every pay period for all employers, other than those engaged in agricultural employment (i.e., agribusiness and forestry).
Upon an employee's request for agricultural employers (i.e., agribusiness and forestry).
Pay statements: All employers, other than those engaged in agricultural employment (i.e., agribusiness and forestry), are required to provide each employee with a written statement, by paystub or online accounting, that shows:

• The employer's name and address;
• The employee's number of hours worked during the pay period, if the employee is paid by the hour or a salary that is less than the DOL's salary level for overtime-exempt employees under the federal Fair Labor Standards Act;
• The employee's rate of pay;
• The employee's gross wages earned during the pay period;
• Sufficient information for the employee to determine how their gross and net pay were calculated; and
• The amount and purpose of any pay deductions.

Employers engaged in agricultural employment (i.e., agribusiness and forestry) must provide an employee who requests it with a written statement of gross wages earned during any pay period and the amount and purpose of any deductions.
Pay statements: Pay statements may be provided electronically if the employer honors the employees' requests for written pay statements.
60
WashingtonPay statements: Every payday.Pay statements: An itemized pay statement showing the:

• Basis of pay (e.g., hours or days worked);
• Pay rate(s);
• Gross wages;
• Deductions;
• Pay period date; and
• Payment date.
Pay statements: Pay statements may be provided electronically if all employees can access and copy their statements on payday. If an employee cannot receive an electronic pay statement at home or work on payday, the employer must provide the employee with a written pay statement.
61
SeattlePay statements:Paid sick leave. See Seattle Paid Sick Leave and Seattle Paid Sick Leave - App-Based Workers.
Wage theft notices: The Seattle Wage Theft Ordinance (WTO) requires covered employers to provide certain written employment information to all employees working in Seattle:

• At the time of hire; and
• No later than one pay period prior to any change in the information.
Pay statements:Paid sick leave. See Seattle Paid Sick Leave and Seattle Paid Sick Leave - App-Based Workers.
Wage theft notices: Employers covered by the WTO must provide employees with the Seattle, Washington Notice of Employment Information. Large retail and food services establishments with 500 or more employees worldwide must include a written, good-faith estimate of hourly employees' work schedules at the time of hire. Covered employers must also provide employees with written notice informing them of their right to:

• Compensation on regular paydays at the frequency required under state law;
• Protection against retaliation; and
• File a complaint with Seattle's Office of Labor Standards for any violations of the WTO. An employer may comply with this requirement by displaying a poster. (For additional information on notice and posting requirements, see New Hire Paperwork: Washington.)
Pay statements:Paid sick leave. See Seattle Paid Sick Leave and Seattle Paid Sick Leave - App-Based Workers.Wage theft notices: N/A
62
West VirginiaPay statements: For each pay period in which deductions are made.
Pay rate notices: Written pay rate notices (or a visible posting) must be provided:

• At the time of hire; and
• One full pay period before the effective date of any changes in the required information.
Pay statements: Pay statements must itemize:

• Earnings;
• Deductions;
• Hourly pay rate or salary;
• Number of hours for which the employee is being paid;
• Any overtime rate of pay; and
• Any bonus or incentive pay.

Pay rate notices: Written pay rate notices (or a visible posting) must include:

• Pay rate(s);
• Pay basis;
• Pay periods;
• Place or method of payment;
• Time of and place of payment; and
• Any other terms of employment (e.g., fringe benefits).
Pay statements: Pay statements may be provided electronically if employees have direct, immediate and convenient electronic access to them, and employees who do not have electronic means to access them are given the option to receive paper pay statements.
Pay rate notices: N/A
63
WisconsinPay statements: Pay information may be provided on paychecks, pay envelopes or other paper accompanying employees' wage payments.Pay statements: Paychecks, pay envelopes or other paper accompanying employees' wage payments must clearly state:

• Hours worked;
• Pay rate; and
• Deductions (amount and reason for each), excluding any employee-authorized miscellaneous deductions.

Employees paid by direct deposit must be provided with a pay statement for each pay period showing the:

• Rate of pay;
• Hours worked; and
• Amount of and reason for each deduction.
N/A
64
WyomingPay statements: With each payment of cash wages or with each paycheck, draft or voucher.Pay statements: A detachable statement indicating any pay deductions that were made (whether payment is in cash or otherwise).N/A
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