Revision To California Itemized Statement Requirements

  1. Specifically, AB 2535 specifies a list of categories of employees who are not entitled to have included on their itemized wage statements information on total hours worked.  This exception exists if any of the following apply:

(1)  The employee’s compensation is solely based on salary and the employee is exempt from payment of overtime under subdivision (a) of Section 515 or any applicable order of the Industrial Welfare Commission.

(2)  The employee is exempt from the payment of minimum wage and overtime under any of the following:

  • The exemption for persons employed in an executive, administrative, or professional capacity provided in any applicable order of the Industrial Welfare Commission.
  • The exemption for outside salespersons provided in any applicable order of the Industrial Welfare Commission.
  • The overtime exemption for computer software professionals paid on a salaried basis provided in Section 515.5.
  • The exemption for individuals who are the parent, spouse, child, or legally adopted child of the employer provided in any applicable order of the Industrial Welfare Commission.
  • The exemption for participants, director, and staff of a live-in alternative to incarceration rehabilitation program with special focus on substance abusers provided in Section 8002 of the Penal Code.
  • The exemption for any crew member employed on a commercial passenger fishing boat licensed pursuant to Article 5 (commencing with Section 7920) of Chapter 1 of Part 3 of Division 6 of the Fish and Game Code provided in any applicable order of the Industrial Welfare Commission.
  • The exemption for any individual participating in a national service program provided in any applicable order of the Industrial Welfare Commission.

–Adam K. Treiger