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*As you know, Viventium does not provide legal advice, but we wanted to remind you that most states require employers to provide their employees with a pay statement each pay period.  State laws vary as to how the pay statement may be delivered. Employers using electronic delivery should be familiar with the specific requirements for applicable jurisdictions. In general, many states require employers to provide employees with easy access to their pay statement, the ability to print a copy at no cost, and the choice to opt out of electronic delivery at any time. For example, in California, employees must be able to view and print electronic pay statements at the worksite at no cost and may elect to receive paper pay statements at any time https://www.dir.ca.gov/dlse/opinions/2006-07-06.pdf. If an employee opts out of receiving electronic pay statements or cannot access electronic pay statements on site, you will need to print and provide a paper pay statement to the employee at the time of the payment of wages. Some states also require employers to obtain consent from their employees to deliver pay statements electronically. This is not intended to be legal advice, and you should review applicable law in your jurisdiction(s)and consult with your legal counsel. Best practices suggest that you should not require employees to receive pay statements electronically without the option to receive paper and/or without consent of the employee, especially employees who work in the states of California, Connecticut, Hawaii, Oklahoma, and Oregon. If you have any questions, please reach out to the Viventium professional with whom you normally work or your legal counsel.