California Payroll Tax Recordkeeping Requirements

In California, employers must keep accurate records of the following: employee names, addresses, occupations, and Social Security numbers; birth dates of minors; time records; total wages for the payroll period; total hours worked; applicable pay rates for the payroll period including the value of board, lodging, and other compensation; meal period schedules and split shift intervals; and an explanation of piece rate or incentive plans.

Beginning in 2003, in California, employers must provide current or former employees, within 21 days of a written or oral request, with a copy, at cost, of their payroll records or allow the employee to inspect those records.

Payroll records must be kept for not less than three years at a central location in the state or in the plant or establishment where the employees work.