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Current and former employees have the right, under Labor Code Section 226, to inspect or receive a copy of their payroll records. When responding to this type of request, you must provide either copies of the itemized wage statements received by the employee or a computer-generated record that contains all the information on those wage statements.
You can charge an employee the actual cost of copying if you provide a copy of the records.
You have only 21 calendar days from the date of the request to provide the records, so the window to comply is shorter than for a request for personnel records.
If you fail to meet that deadline, you can face a penalty of $750 for each violation.
Read more about Access to Payroll Files in the HR Library.