California Paystub Generator with Requirements
Generate California pay stubs with 2026 state tax and wage details, including PIT and SDI. Find the requirements for California wage statements, along with current minimum wage, overtime, and other payroll information.
California paystub key highlights
Pay stubs required?
Yes — by law
Every payday, at least semimonthlyMinimum wage 2026
$16.90 / hr
Statewide — all employer sizesState income tax (PIT)
1% – 13.3%
9 brackets · withheld from employeeSUI / ETT (employer)
1.5% – 6.2%
ETT 0.1% · Wage base $7,000Non-compliance penalty
Up to $4,000
$50 first period · $100 each afterGenerate Pay Stubs With California Tax Details
Generate a California pay stub with accurate SDI and PIT calculations. Every pay stub includes the required employee and earnings details to help meet California pay stub requirements.
How the California paystub generator works
Enter your information
Add your employee, employer, salary, and pay period details.
Preview your pay stub
Review your pay stub, verify earnings, taxes, and deductions, and make changes if needed.
Download your pay stub
Download your professional PDF pay stub or send it directly by email in minutes.
Why choose SecurePayStubs
Calculates accurate federal and California employee payroll taxes automatically, including PIT and SDI, using current rates. Simply enter basic employee and employer information, select a pay stub template, and let the calculator handle the applicable payroll taxes.
California Wage Statement Requirements for 2026
California law requires employers to provide a pay stub every payday. Here is what the California paystub regulation covers, in full.
1. Are pay stubs required by law in California?
Yes. California Labor Code Section 226(a) requires covered employers to provide employees with an itemized wage statement.
Penalty for non-compliance: Employers that don't issue pay stubs to employees may incur a penalty of $50 for the first pay period and $100 from the second pay period, up to a maximum of $4,000 per employee.
2. How often do you need a pay stub in California?
Employers must provide paycheck stubs to employees at least semimonthly. It is recommended that you provide check stubs every time you pay an employee.
3. What information must be on a pay stub in California?
California Labor Code Section 226(a) outlines the following information to be included on employee pay stubs:
Legal name and address of the company
Employee name
Only the last four digits of the employee's social security number or an employee identification number
Total work hours, including overtime (not applicable to salaried exempt employees)
Pay period with beginning and end dates
Gross earnings
Net earnings
The number of piece-rate units earned and any applicable piece rate if the employee is paid on a piece-rate basis
All deductions, provided that all deductions made on written orders of the employee may be aggregated and shown as one item
All applicable hourly rates in effect during the pay period and the corresponding number of hours worked at each hourly rate by the employee
Available sick leaves
What Information Is Needed to Generate California Pay Stubs?
To provide employees with accurate pay stubs, the following information is required:
Form DE4 (Employee's Withholding Allowance Certificate) to calculate the tax amount to be withheld from employee wages. The form information includes regular allowances, total allowances, filing status, additional state withholding, and additional allowances.
The employee's SDI applicable status
The employee's exemption status from state withholding
Supplemental type: If supplemental wages such as bonus or overtime are paid along with regular wages
Have all the information handy?
With SecurePayStubs, you can calculate accurate federal and California state taxes for your employees and generate pay stubs securely.
California Wage, Overtime, and Break Rules
Under the California wage and hour law, employers are required to provide minimum wage, overtime pay, meal and rest breaks, and paid time-off benefits to all non-exempt employees.
California 2026 minimum wage
California has set a standardized state minimum wage that employees employers are required to pay.
$16.90/hr
Effective January 1, 2026 — all employers, regardless of size
Unified
Statewide rate applies to both employers with 25 or fewer and 26+ employees
Local rates may be higher. Several cities and counties have higher minimum wage rates for 2026: Emeryville $19.90 (effective 7/1/2025), Mountain View $19.70 (effective 1/1/2026), Santa Rosa $18.21 (effective 1/1/2026), Sonoma $18.47 / small employers $17.38 (effective 1/1/2026), Sunnyvale $19.50 (effective 1/1/2026), and West Hollywood $20.25 (effective 1/1/2026).
Overtime pay
Non-exempt employees who work more than 8 hours in a workday or more than 40 hours in a workweek must be paid overtime at 1.5 times their regular pay rate.
Non-exempt employees who work more than 12 hours in a workday or more than 8 hours on the seventh consecutive day of a workweek must be paid 2× (double time) their regular pay rate.
Note: Overtime pay is not applicable to exempt employees and independent contractors.
Meal breaks
Non-exempt employees working more than 5 hours per day are entitled to a 30-minute meal break.
Employees working more than 10 hours per day are entitled to a second 30-minute meal break.
Meal breaks must generally be off-duty and uninterrupted.
An "on-duty" meal period is allowed only with a written agreement and when job duties prevent being fully relieved of work.
If an employer fails to provide a required meal break, the employee is entitled to one additional hour of pay at their regular rate for each missed break.
Rest breaks
Non-exempt employees in California are entitled to a paid 10-minute rest break for every four hours worked (or major fraction thereof), to be taken as close to the middle of the work period as practicable.
Note: Meal breaks and rest breaks are not applicable to exempt employees and independent contractors.
Paid time off and leave
Paid Sick Leave in California (Effective Jan 1, 2024):
• Employees must receive at least 40 hours (5 days) of paid sick leave per year.
• Sick leave is proportional to hours worked: 10-hour workdays → 50 hrs/year; 6-hour workdays → 30 hrs/year.
• Unused sick leave carries over to the next year, but employees cannot exceed the annual maximum set by law.
• Sick leave may be provided via accrual or upfront allocation.
• Covers employees working 30+ days per year for the same employer, including part-time, temporary, per diem, and IHSS providers, with limited exceptions.
• Employers must update posters and policies annually.
Vacation in California: Employers are not required to provide vacation. If offered, vacation is treated as earned wages and must be paid out upon termination.
California 2026 Payroll Taxes: PIT, SDI, SUI, and ETT
California has four payroll taxes. SUI and ETT are employer contributions — no amount is withheld from employees' paychecks for these taxes. SDI and PIT are withheld from employees' wages.
California state unemployment insurance (SUI) tax
The unemployment insurance tax is governed by the US Department of Labor under the Social Security Act. The UI tax amount collected is given to unemployed people as temporary payments.
1.5%–6.2%
2026 SUTA rate range
$7,000
Taxable wage base (2026)
3.4%
New employer rate (first 2–3 years)
A 15% emergency surcharge applies on the base SUI rate. See the State Unemployment Tax Act (SUTA) guide for details.
Employment Training Tax (ETT)
The employment training tax is collected from employers to train employees, making California businesses more competitive.
If the employer's UI reserve account balance is positive (zero or greater), the employer pays an ETT rate of 0.1%.
If the account balance is negative, the employer does not pay ETT (rate shows as 0.0%).
No Protest: Employers cannot protest the ETT rate.
0.1%
ETT rate for 2026
$7,000
ETT taxable wage limit per employee, per calendar year for 2026
State Disability Insurance (SDI)
The State Disability Insurance (SDI) program offers temporary payments to employees for non-work-related illness, injury, and pregnancy. The SDI withholding rate — the same for all employees — is calculated annually based on the SDI Fund balance, disbursements, and wages paid. Employers cannot protest the rate.
1.3%
SDI withholding rate for 2026
All wages
All wages subject to SDI (effective Jan 1, 2024)
California Personal Income Tax (PIT)
This tax is levied on California employees' income to provide resources for public services such as schools, parks, roads, and health & human services.
California has nine tax brackets: 1%, 2%, 4%, 6%, 8%, 9.3%, 10.3%, 11.3%, 12.3%, and 13.3%. The bracket applied varies depending on the employee's income and filing status (Single, Married Filing Jointly, Married Filing Separately, and Head of Household).
Calculating personal income taxes can become complex.
Income and filing status differ for each employee. SecurePayStubs generates pay stubs with accurate California taxes, including personal income taxes.
Tax payment schedule
Employers in California must make payroll tax deposits to the Employment Development Department (EDD). SUI and ETT must be deposited quarterly. PIT and SDI deposits are based on the federal tax deposit schedule.
Late payment penalty: 15% + interest for businesses that pay tax deposits late.
If your business has next-day federal deposit requirements, refer to the table below:
| Accumulated State PIT Withholding | PIT and SDI Deposit Due By | California Deposit Schedule |
|---|---|---|
| Less than $350 | April 30, 2025 July 31, 2025 October 31, 2025 February 2, 2026 | Quarterly |
| $350 to $500 | 15th of the following month | Monthly |
| More than $500 | Next business day | Next-Day |
If your business has semi-weekly federal deposit requirements, refer to the table below:
| Accumulated State PIT Withholding | Payday | PIT and SDI Deposit Due By | California Deposit Schedule |
|---|---|---|---|
| Less than $350 | Any day | April 30, 2025 July 31, 2025 October 31, 2025 February 2, 2026 | Quarterly |
| $350 to $500 | Any day | 15th of the following month | Monthly |
| More than $500 | Wed, Thurs, or Fri | Following Wednesday | Semi-weekly |
| More than $500 | Sat, Sun, Mon, or Tues | Following Friday | Semi-weekly |
If your business has monthly, quarterly, or annual federal deposit requirements, refer to the table below:
| Accumulated State PIT Withholding | PIT and SDI Deposit Due By | California Deposit Schedule |
|---|---|---|
| Less than $350 | April 30, 2025 July 31, 2025 October 31, 2025 February 2, 2026 | Quarterly |
| $350 or more | 15th of the following month | Monthly |
California Payroll Tax Filing and Deadlines
Businesses in California must file four forms with the Employment Development Department (EDD).
Report of New Employees (Form DE 34)
Employers must report new or rehired employees to the New Employee Registry within 20 days of their first day of employment using Form DE 34.
Penalties for non-compliance: A penalty of $24 may be imposed for each late report. If there is evidence of a deliberate agreement between employer and employee to omit required information or submit a false or incomplete report, a penalty of $490 may be assessed.
How to report employee new hires in California:
| Online | Fax | |
|---|---|---|
| e-Services for Business | Employment Development Department | 1-916-319-4400 |
Report of Independent Contractors (Form DE 542)
Employers must report new or rehired independent contractors to the New Employee Registry within 20 days of either making payments totaling $600 or more or entering into a contract for $600 or more. File Form DE 542 with the employment tax office.
How to report contractor new hires in California:
| Online | Fax | |
|---|---|---|
| e-Services for Business | Employment Development Department | 1-916-319-4410 |
Do you know?
You can generate pay stubs for independent contractors working for you using SecurePayStubs.
Quarterly Contribution Return and Report of Wages (Form DE 9 & DE 9C)
Form DE 9 is filed with the EDD every quarter to reconcile wages reported and taxes paid. Form DE 9C is also filed every quarter to report wages paid to each employee. Both forms can be filed electronically or by paper.
State of California, Employment Development Department
P.O. Box 989071, West Sacramento CA 95798-9071
Due dates for Form DE 9 and DE 9C:
| Quarter | Due Date | Delinquent If Not Filed By |
|---|---|---|
| Q1 2025 (Jan–Mar) | April 1, 2025 | April 30, 2025 |
| Q2 2025 (Apr–Jun) | July 1, 2025 | July 31, 2025 |
| Q3 2025 (Jul–Sep) | October 1, 2025 | October 31, 2025 |
| Q4 2025 (Oct–Dec) | January 1, 2026 | February 2, 2026 |
Processing payroll manually is complex
As a business owner running payroll manually, you'll need to keep up with ever-changing payroll laws — on top of everything else already on your plate. Use SecurePayStubs' paystub generator to swiftly produce pay stubs for both employees and independent contractors, with precise calculations of all federal and California state taxes. Simply choose a free pay stub template and produce accurate pay stubs in under 4 minutes.
Sources & references
- California Labor Code Section 226(a)
- 2026 California Unemployment Insurance Tax Rates — Employment Development Department
- Minimum Wage Frequently Asked Questions
- Inventory of US City and County Minimum Wage Ordinances - UC Berkeley Labor Center
- Overtime Pay Rules in California (DLSE FAQ)
- California Rest Period Requirements for Employees
- California Meal Period Laws and Employer Obligations
- California Paid Sick Leave Laws Explained
- California Vacation Pay Rules and Accrual Policies
- Tax-Rated Employers
Article last updated from its original publication date of January 1, 2026.
California paystub FAQ
Is it legal for an employee to ask for a pay stub in California?
What information must be included on a paycheck stub in California?
California Labor Code Section 226(a) outlines the following information to be included on employee pay stubs:
- Employee name
- Legal name and address of the company
- Only the last four digits of the employee's social security number or an employee identification number
- Total work hours, including overtime (not applicable to salaried exempt employees)
- Pay period with beginning and end dates
- The number of piece-rate units earned and any applicable piece rate if the employee is paid on a piece-rate basis
- All deductions, provided that all deductions made on written orders of the employee may be aggregated and shown as one item
- All applicable hourly rates in effect during the pay period and the corresponding number of hours worked at each hourly rate by the employee
- Available sick leaves