Pay stub guide
Hourly vs Salaried Pay Stub: What Is Different?
Hourly and salaried pay stubs show the same things in different ways. An hourly stub is built from hours and a rate. A salaried stub starts from a fixed amount per pay period. After gross pay, the two work the same way. Here is how each one looks, how overtime fits in, and how to read the year-to-date totals.
The short answer
An hourly pay stub lists hours worked and an hourly rate for each earnings line, so gross pay changes from period to period. A salaried pay stub lists a fixed salary for the period, so gross pay stays the same unless there is a bonus or a raise. Taxes, deductions, net pay and year-to-date totals are calculated the same way on both.
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Free pay stub template: hourly employee
Blank printable stub with hours, rate and overtime lines.
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Free pay stub template: salaried employee
Blank printable stub with a salary line and bonus line.
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Sample pay stub with year-to-date totals
A filled-in example (fictional figures) showing this period vs year to date.
How an hourly pay stub looks
- Earnings lines show hours worked and an hourly rate, such as 80.00 hours at 25.00 per hour.
- Overtime appears as its own line at a higher rate, commonly 1.5 times the regular rate for hours over 40 in a week where overtime applies.
- Gross pay changes each period because hours change.
- Tips, shift differentials and bonuses can appear as separate lines.
How a salaried pay stub looks
- Earnings show a single salary amount for the pay period instead of hours and a rate.
- The amount equals the annual salary divided by the number of pay periods: 24 for semi-monthly, 26 for biweekly, 12 for monthly, 52 for weekly.
- Gross pay is steady unless there is a bonus, commission or raise.
- Hours often do not appear at all.
What is the same on both
- Employer and employee details, the pay period and the pay date.
- Federal income tax, Social Security (6.2%), Medicare (1.45%) and state tax where it applies.
- Pre-tax deductions such as retirement and health premiums, and post-tax deductions.
- Net pay: gross pay minus taxes and deductions.
- Year-to-date totals that grow from one stub to the next.
Worked example: hourly
An employee earns 25.00 per hour and works 80 hours in a biweekly period. Gross pay is 80 x 25.00 = 2,000.00. In a state with no income tax, Social Security is 124.00 and Medicare is 29.00. With federal withholding of about 156.15, net pay is about 1,690.85.
Worked example: salaried
An employee earns 52,000 per year and is paid biweekly. Each period is 52,000 divided by 26, which is 2,000.00. The taxes, deductions and net pay are then worked out exactly as in the hourly example, so the figures match, even though the stub shows a salary instead of hours.
How pay frequency changes the numbers
The same annual pay produces different stubs depending on how often you are paid. Weekly means 52 stubs a year, biweekly means 26, semi-monthly means 24 and monthly means 12. Withholding is calculated per period, so each stub's tax amounts change with the frequency.
Year-to-date on each type
Year-to-date gross on an hourly stub grows by whatever each period paid, so it can climb unevenly. On a salaried stub it grows in equal steps. In both cases year-to-date for each line should equal the sum of that line across all earlier stubs this year.
Which one do you need?
- Choose hourly if the employee is paid by the hour and hours vary.
- Choose salaried if the employee is paid a fixed amount per period.
- Many people have a mix, such as a salary plus a bonus or commission. Add each as a separate earnings line.
Frequently asked questions
Do salaried pay stubs show hours?
Often not. Many salaried stubs just show the salary for the period. Some employers still list standard hours for reference.
How is overtime shown on an hourly pay stub?
As a separate earnings line with its own hours and a higher rate, commonly one and a half times the regular rate, where overtime rules apply.
Are taxes different for hourly and salaried employees?
No. Federal, Social Security, Medicare and state tax are based on the wages in the period, not on whether pay is hourly or salaried.
How do I turn a salary into a per-period amount?
Divide the annual salary by the number of pay periods in the year: 52 weekly, 26 biweekly, 24 semi-monthly or 12 monthly.
Can one pay stub show both hourly and salary lines?
Yes. Add each type of pay as its own earnings line, then total them as gross pay.
Where can I get free templates for each?
Both are on this page as free printable PDFs, along with a sample showing year-to-date totals.
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For your own accurate records. A pay stub must reflect real information and is not for misrepresenting income, employment or financial details to a lender, landlord, government agency or any other party. EasyIncomeDocs is not a payroll provider and does not withhold, pay or file taxes.