What Should Be on a Pay Stub? Required Information for Employers

There is no single federal law that requires employers to give employees a pay stub. The Fair Labor Standards Act requires you to keep accurate payroll records, but whether you must hand employees a written statement each payday is decided by each state. Most states do require one, and some list exactly what it must show.

Here is what a complete pay stub should include, and what to watch for in stricter states.

Information every pay stub should include

Even where your state doesn't require a stub, including these items keeps your records clear and answers most employee questions before they are asked:

Employer name and address. Use the legal business name. Many employers also show the EIN.
Employee name and, if you use an identifier, the last four digits of the SSN or an employee ID. Never print the full Social Security number.
Pay period start and end dates, and the pay date.
Hours worked for hourly employees, split into regular and overtime.
Pay rate for each type of hours.
Gross wages for the period.
Each tax withheld, listed separately: federal income tax, Social Security, Medicare, state and local taxes.
Each deduction, listed separately, such as retirement contributions, insurance premiums and garnishments.
Net pay.
Year-to-date totals for earnings, taxes and deductions.

States with detailed requirements

California

California Labor Code section 226 is one of the strictest wage statement laws. The statement must show gross wages, total hours worked (for non-exempt employees), piece-rate units if any, all deductions, net wages, the pay period dates, the employee's name and last four SSN digits or employee ID, the employer's legal name and address, and every hourly rate in effect with the hours worked at each rate. California also requires employers to show available paid sick leave, either on the stub or in a separate written notice each payday. Penalties for missing items can add up per employee, per pay period.

New York

New York's Wage Theft Prevention Act requires a statement with each payment that includes the employer's name, address and phone number, the pay rate and basis (hourly, salary, piece rate), gross wages, deductions, allowances claimed as part of the minimum wage, and net wages. For non-exempt employees it must also show regular and overtime rates and hours.

Other states

Many other states, including Illinois, Massachusetts, New Jersey, Oregon and Washington, require an itemized statement of earnings and deductions each payday, and some let employers provide it electronically if the employee can access and print it. A small number of states have no general pay stub requirement. Rules change, so check your state labor department's website for the current list.

Paper or electronic?

Most states allow electronic pay stubs as long as employees can view and print them privately, and some require you to offer a paper copy on request. If you email stubs as PDFs, keep a copy in your own payroll records.

Common mistakes to avoid

Combining taxes into one line. List federal, Social Security, Medicare and state taxes separately.
Missing year-to-date totals. Employees use them to check their W-2 at year end.
Printing the full SSN. Show the last four digits only.
Wrong pay period dates. Make sure they match the hours being paid.
Forgetting overtime rates. Show the overtime rate and hours as their own line.

Make a complete pay stub in minutes

Thi Pay Stubs includes all of the items above on every template: separate tax lines for all 50 states, year-to-date totals, the last four SSN digits only, and regular and overtime hours. Preview it for free and download a PDF once it looks right. Your first two pay stubs are free. New to payroll? Start with our guide on how to calculate net pay.

This article is general information, not legal advice. For your specific situation, check your state's labor department or speak with an employment attorney.