[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-164232-105":3,"detail-sidebar-cat-1-en-105":78,"doc-detail-164232-en":124},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":71,"head_meta":73,"extra_data":75,"updated_unix":77},105,"en","explaining-the-itemized-statement-itemized-pay-statement-notice-template","Explaining the Itemized Statement - Itemized Pay Statement Notice Template","","Employers must provide an itemized pay statement with each wage, commission, or salary payment, showing payment date and pay period dates, employee and employer identifiers, and employer contact details. The statement must list pay rates and pay basis, gross and net pay, deductions with amounts and purposes, and any minimum-wage allowances. For non-exempt employees, it must also display regular and overtime pay rates and hours, and piece-rate details. Starting January 1, 2026, Oregon SB 906 requires new-hire notice of earnings and deductions information via electronic posting, paper, or other accessible methods, including definitions for payroll codes.",{"@graph":14,"@context":70},[15,34,49],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/invoices/","Invoices",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/explaining-the-itemized-statement-itemized-pay-statement-notice-template/164232/",4,{"url":32,"name":10,"@type":35,"author":36,"headline":10,"publisher":39,"fileFormat":42,"inLanguage":8,"description":12,"dateModified":43,"datePublished":43,"encodingFormat":42,"isAccessibleForFree":44,"interactionStatistic":45},"DigitalDocument",{"name":37,"@type":38},"Ava Thompson","Person",{"url":19,"name":40,"@type":41},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-08-31",true,{"@type":46,"interactionType":47,"userInteractionCount":4},"InteractionCounter",{"@type":48},"ViewAction",{"@type":50,"mainEntity":51},"FAQPage",[52,58,62,66],{"name":53,"@type":54,"acceptedAnswer":55},"What must an itemized pay statement include for each payment period?","Question",{"text":56,"@type":57},"It must include the payment date, pay period dates, employee and employer names, and the employer’s business registry/identification number, address, and telephone. It also must show pay rates and pay basis, gross and net pay, deduction amounts and purposes, and any minimum-wage allowances claimed.","Answer",{"name":59,"@type":54,"acceptedAnswer":60},"How can employers provide the itemized statement to employees?",{"text":61,"@type":57},"Employers may provide the statement electronically if the employee expressly agrees and can print or store the information upon receipt.",{"name":63,"@type":54,"acceptedAnswer":64},"What additional details are required for non-exempt employees?",{"text":65,"@type":57},"The statement must show the regular rate of pay and regular hours worked, the overtime rate and overtime hours, and—if paid by piece rate—the applicable piece-rate amount(s), pieces completed at each rate, and total pay for each rate.",{"name":67,"@type":54,"acceptedAnswer":68},"What does SB 906 require for new hires starting January 1, 2026?",{"text":69,"@type":57},"Employers must notify new hires with general information about earnings and deductions so they understand what is contained in the itemized statement. Employers must review and update the notice by January 1 each year, and may deliver it electronically, by posting in a conspicuous location, handing it on paper, or another method that ensures easy access.","https://schema.org",{"og:url":32,"og:type":72,"og:title":10,"og:site_name":40,"og:description":12},"article",{"robots":74,"canonical":32},"index,follow",{"doc_id":76,"site_id":7},164232,1788150213,{"code":4,"msg":79,"data":80},"success",[81,86,91,95,100,105,110,115,120],{"id":82,"doc_module":22,"doc_module_name":25,"category_name":83,"show_sort_weight":84,"slug":85},11,"Presentations",90,"presentations",{"id":87,"doc_module":22,"doc_module_name":25,"category_name":88,"show_sort_weight":89,"slug":90},12,"Resumes",80,"resumes",{"id":92,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":93,"slug":94},14,70,"invoices",{"id":96,"doc_module":22,"doc_module_name":25,"category_name":97,"show_sort_weight":98,"slug":99},15,"Posters",60,"posters",{"id":101,"doc_module":22,"doc_module_name":25,"category_name":102,"show_sort_weight":103,"slug":104},16,"Social Media",50,"social-media",{"id":106,"doc_module":22,"doc_module_name":25,"category_name":107,"show_sort_weight":108,"slug":109},17,"Forms",40,"forms",{"id":111,"doc_module":22,"doc_module_name":25,"category_name":112,"show_sort_weight":113,"slug":114},18,"Letters",30,"letters",{"id":116,"doc_module":22,"doc_module_name":25,"category_name":117,"show_sort_weight":118,"slug":119},21,"Paper Templates",5,"papers-templates",{"id":121,"doc_module":22,"doc_module_name":25,"category_name":122,"show_sort_weight":4,"slug":123},158,"General","general-158",{"code":4,"msg":79,"data":125},{"doc_id":76,"user_id":126,"nickname":37,"user_avatar":127,"doc_module":22,"category_id":92,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":128,"file_id":129,"file_url":130,"file_type":131,"file_size":132,"view_count":4,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":30,"language":133,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":134,"faqs":135,"seo_title":136,"seo_description":12,"update_tm":77,"read_time":22},1649267921044,"https://us-avatar.wpscdn.com/avatar/1800007509477c92dfb?_k=1786009248482753345","Employers must provide an itemized pay statement with every payment of wages, commissions, or salary. \u0013 HYPERLINK \"https://www.oregonlegislature.gov/bills_laws/ors/ors652.html\" \\l \":~:text=652.610%20Itemized%20statement%20of%20amounts%20and%20purposes%20of%20deductions%3B%20timely%20payment%20to%20recipient%20of%20amounts%20deducted.\" \u0014ORS 652.610\u0015.\nThe statement may be provided electronically, so long as the employee expressly agrees, and so long as the employee may print or store the electronic information upon receipt.\nThe itemized statement must include the date of the payment, the pay period dates, the name of the employee and the employer, and the employer’s business registry or business identification number, address, and telephone. The statement must include the rate (or rates) of pay, and whether the employee is paid by the hour, day, shift, week, or on a salary, piece, or commission basis. The statement must also include the gross and net pay for the period, the amounts and purposes of any deductions, and any allowances claimed as part of the minimum wage (such as lodging, meals, facilities, or services for the employee’s private benefit). For non-exempt employees, the statement must show the regular rate of pay and the number of regular hours worked, the overtime rate and the number of overtime hours, and if the employee is paid a piece rate, the applicable piece rate (or rates) of pay, the number of pieces completed at each piece rate, and the total pay for each rate.\nExplaining the Itemized Statement\nEffective January 1, 2026, \u0013 HYPERLINK \"https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/SB0906/Enrolled\" \u0014SB 906\u0015 (2025) requires that all employers notify all new hires of information about earnings and deductions to help them understand what is contained in the itemized statement. Employers are required to review and update this information by January 1 of each year.\nBOLI has developed the following template that employers may adapt to meet this notice requirement. Employers may provide the notice electronically, by posting it in a conspicuous place on the premises, by handing the employee the information on paper, or by another way that ensures the information is available in a location easily accessible to employees. Including the notice in the employee handbook is also an option. The explanation must include general information on the employer’s established regular pay period; all types of pay rates the employee may be eligible for (such as hourly, salary, shift differential, piece rate(s) and commission-based pay); all benefit contributions and deductions; every type of deduction that might apply; the purpose of all deductions; allowances, if any, claimed as part of the minimum wage; employer-provided benefits as contributions and deductions; and all payroll codes for contributions and deductions with a detailed description or definition of each code.","cbCaiorLuNVp7ffi","https://ap.wps.com/l/cbCaiorLuNVp7ffi","docx",44797,"English","# Itemized pay statement requirements\n## Required details on the statement\n## Electronic delivery and employee printing/storage\n# New-hire notice requirement effective January 1, 2026\n## Notice delivery methods\n## Contents of the required explanation template","[{\"question\":\"What must an itemized pay statement include for each payment period?\",\"answer\":\"It must include the payment date, pay period dates, employee and employer names, and the employer’s business registry/identification number, address, and telephone. It also must show pay rates and pay basis, gross and net pay, deduction amounts and purposes, and any minimum-wage allowances claimed.\"},{\"question\":\"How can employers provide the itemized statement to employees?\",\"answer\":\"Employers may provide the statement electronically if the employee expressly agrees and can print or store the information upon receipt.\"},{\"question\":\"What additional details are required for non-exempt employees?\",\"answer\":\"The statement must show the regular rate of pay and regular hours worked, the overtime rate and overtime hours, and—if paid by piece rate—the applicable piece-rate amount(s), pieces completed at each rate, and total pay for each rate.\"},{\"question\":\"What does SB 906 require for new hires starting January 1, 2026?\",\"answer\":\"Employers must notify new hires with general information about earnings and deductions so they understand what is contained in the itemized statement. Employers must review and update the notice by January 1 each year, and may deliver it electronically, by posting in a conspicuous location, handing it on paper, or another method that ensures easy access.\"}]","Explaining the Itemized Statement - Itemized Pay Statement Notice Template | DOCX"]