EmploymentQuestion 234 of 1632
How long must a California employer retain copies of employee itemized wage statements (or the data needed to reproduce them)?
a.Six months after it issues
b.One year after it issues
c.Three years after it issues
d.Ten years, as with tax records
Explanation
Labor Code §226(a) requires the employer to keep a copy of each itemized wage statement, or the data needed to reconstruct it, for at least three years at the place of employment or a central location in California - the same three years §1174 sets for payroll records. Six months and one year both fall short of the statute, and ten years borrows the retention habit of tax records, which §226 does not impose.
Law Reference: Labor Code §226(a)This topic, taught in full in the CSLB Law & Business guide. CSLB Law & Business — Complete Study Guide (2026) — PDF + EPUB, $24.99 · 14-day refund →
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Reviewed by Abraham Chen — Licensed California General Contractor (CSLB License #1101856 — verify)