Reviewed September 24, 2026. Educational guidance for employers and employees; special industries, local rules, and exemptions can change what applies.
Washington’s nonagricultural payroll guidance emphasizes a separate itemized statement for each payday. Agricultural employment has its own guidance and should not be folded into the same checklist.
When a pay statement is required
Washington L&I policy ES.D.1 explains the itemized-statement requirement under WAC 296-126-040. A pay statement is required even when wages are paid by direct deposit or payroll debit card.
What the statement must show
The policy calls for the pay basis, rates, gross wages, and deductions, with the pay period and payment date identified. It also explains separate regular and overtime hours and the rates used. Commission and piece-rate workers need the detailed accounting described in the policy.
Electronic delivery and access
L&I permits access through electronic methods such as email or a web portal. Make the individual statement accessible each payday and test it from the employee’s perspective. Use the separate agriculture recordkeeping guidance if that is the employment involved.
Keep commission detail traceable
A commission total can combine several sales, adjustments, or reversals. Keep a supporting breakdown that links the final amount to the employer’s commission calculation. Review a disputed sale with the underlying records rather than changing only the summary statement.
Practical payroll review example
A fictional pay period contains $1,200 salary and $300 commission before deductions. Show the components distinctly and retain the commission detail. If an adjustment belongs to an earlier sale, label its relationship to that record so it is not mistaken for a change in the current salary.
Before issuing or checking a statement
Use the following workflow alongside the state requirements, rather than treating a generic template as a compliance checklist.
- Use complete dates for the pay period and payment.
- Keep regular and overtime hours distinguishable where required.
- Test electronic access before the first live payroll delivery.
- Use the agriculture-specific guidance when appropriate.
Official sources
Consult the linked agency guidance and law for the complete scope and exceptions.
- Washington L&I: nonagricultural payroll records and statements
- Washington L&I: agricultural recordkeeping
Related payroll resources
All state paystub requirements · Paystub accuracy checklist · Payroll calculators
Prepare a paystub from verified payroll records
Use the PayStubPro generator to format accurate payroll information. Paystubs cost $1 each with a $2 minimum order: one or two cost $2 total, three cost $3, and ten cost $10. W-2 and 1099 forms are priced separately. A generated document does not establish that wages were paid or guarantee compliance or acceptance.