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

Assembly Member Nguyen's wage transparency legislation mandates detailed itemized statements for classified employees across California's K-14 public education system, aligning public sector wage reporting with private sector standards. The measure requires public school employers and community college districts to provide comprehensive wage statements showing gross earnings, deductions, hours worked, leave taken, and applicable pay rates at each payment interval.

Under the new requirements, employers must maintain wage and deduction records for three years and offer statements in multiple formats - as check attachments, printed documents with direct deposits, or through secure digital portals. Current and former classified employees gain the right to inspect or obtain copies of their employment records within 21 days of request, with employers permitted to verify identity and charge actual reproduction costs. The provisions exempt certain salaried positions and employees in executive, administrative, or professional roles from total hours reporting requirements.

The measure establishes specific recordkeeping protocols, requiring indelible documentation of all deductions with proper dating. Employers must preserve these records either on-site or at a central California location. While the legislation creates no new appropriations, affected institutions must implement compliant systems for generating, distributing and storing the mandated wage documentation.