Government Code section 19849.7

(a)

Each state agency shall at the time of each payment of salary or wages, whether by direct deposit by electronic fund transfer pursuant to Section 12480 and 12481 or otherwise, furnish each employee an itemized statement showing all deductions made from the employee’s salary or wages as required by Section 226 of the Labor Code.

(b)

The itemized statement described in subdivision (a) shall be provided electronically to each employee who has authorized the direct deposit by electronic fund transfer of salary or wages pursuant to Section 12480, unless the employee has requested, in writing, to receive a paper version of the statement.

(c)

The provision of an electronic statement of itemized deductions pursuant to this section shall be contingent upon the funding of the necessary technology to provide this information and its implementation by the Controller.

Source: Section 19849.7, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=GOV§ionNum=19849.­7.­ (updated Jun. 27, 2019; accessed Dec. 8, 2025).

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Verified:
Dec. 8, 2025

§ 19849.7's source at ca​.gov