K–14 classified employees: payment of wages: itemized statements.

The bill text was reformatted from the official enrolled document layout (including page numbers, Chief Clerk/Secretary of Senate signature blocks, and Governor's approval line) into a website presentation format with navigation elements (home, FAQ, search boxes, version history links). No changes to the actual statutory language were made.

The bill now takes effect beginning with the 2026-27 school year rather than immediately upon enactment, giving employers roughly a year to prepare systems and processes.

Subdivision (d) exemptions were broadened: salaried exempt employees are now excused from showing both hourly rates AND total hours worked (previously only total hours). The salary-based exemption language was also simplified from referencing specific Labor Code sections to simply 'a monthly or yearly salary.'

A new provision allows leave time to be reported separately on a supplemental itemized statement, as long as it is provided at the same frequency as the wage statement. This gives employers flexibility in how they present leave information.

Employers may now report hours in 'units of full-time equivalent' as an alternative to showing specific hours worked at each rate, providing flexibility for positions not easily measured in hourly terms.

References to 'pay period' were changed throughout to 'payroll reporting period,' which may affect how the applicable time frame for wage statements is interpreted.

Assembly Member Muratsuchi was added as a coauthor alongside Michelle Rodriguez, reflecting broader legislative support but no change to the bill's substantive scope.

New subsection (a)(3) added to both Section 45170 (K-12 public school employers) and Section 88169 (community college districts) requiring itemized wage statements to be provided in at least one of three formats: (A) detachable part of the check, (B) printed statement issued concurrently with direct deposit that is readily accessible, or (C) digital statement through a secure employee portal allowing employees to view, download, and print current and past wage statements at no cost, provided it is readily accessible.

The legislative counsel's digest was updated to reflect the new format requirement, changing the description from simply 'an accurate statement in writing' to 'an accurate statement in writing and in a specified format.'