Lab. Code 226(a) requires an employer to give employees accurate, itemized wage statements, including the last four digits of the employee’s SSN.  Section 226(e) provides a private right of action for a penalty (but not a civil penalty) to an employee as a result of a knowing and intentional failure by an employer to comply with 226(a). This decision holds that when the employee sues under the Private Attorney General Act for “civil penalties,” section 226(e) does not apply, and the employee need not prove a knowing and intentional failure to comply.

California Court of Appeal, First District, Division 1 (Marguiles, J.); September 26, 2017; 2017 WL 4251126