Pay stub guide
Pay Stub Requirements, Abbreviations and Record Keeping
A pay stub (also written paystub) is the itemized statement that goes with a paycheck or direct deposit. It shows what you earned, what was taken out and what you took home. This guide covers what a pay stub should include, paper versus electronic stubs, the abbreviations you will see, how state rules differ, and how long to keep records.
What information should a pay stub include?
The exact list depends on your state, but a complete pay stub normally has these items.
- Employer and employee details
- Names, and often the employer address and an employee ID.
- Pay period and pay date
- The days the pay covers and the date it was issued.
- Hours and pay rate
- Hours worked (regular and overtime) and the rate for each.
- Gross pay
- Total earnings for the period before anything is taken out.
- Deductions
- Taxes and any other withholding, listed line by line.
- Net pay
- The take-home amount after all deductions.
- Year-to-date totals
- Running totals from January 1 for earnings, taxes and deductions.
Paper vs electronic pay stubs
Paper pay stubs
Handed out with a printed check or mailed. Simple for workers without easy online access, but easy to lose and costly to print and distribute.
Electronic pay stubs
Delivered by email, a payroll portal or an app. Faster, cheaper and easy to search later, as long as employees can view, download and print them and your state allows it.
Common pay stub abbreviations
| Abbreviation | Meaning |
|---|---|
| FIT | Federal income tax withheld |
| FICA | Federal Insurance Contributions Act: Social Security plus Medicare |
| OASDI | Old-Age, Survivors and Disability Insurance, the Social Security part of FICA (6.2%) |
| MED / Medicare | Medicare tax (1.45%) |
| SIT | State income tax withheld |
| SDI | State disability insurance, charged in a few states |
| YTD | Year to date |
| REG | Regular hours or regular pay |
| OT | Overtime hours or overtime pay |
| PTO | Paid time off |
| 401(k) | Retirement plan contribution, usually pre-tax |
| HSA / FSA | Health or flexible spending account contributions |
| GRSH | Wage garnishment, such as child support |
Mandatory taxes vs other deductions
Mandatory: federal income tax, Social Security, Medicare and, where it applies, state and local income tax and state payroll programs. Pre-tax: 401(k) contributions and some health premiums, which lower the wages income tax is figured on. Post-tax: Roth contributions and garnishments, taken after taxes. Some stubs also list employer-paid benefits for information. The step-by-step math is in our pay stub math guide.
Do state laws require pay stubs?
Federal law does not require employers to issue pay stubs, so the rule comes from each state. In general, states fall into three groups: those that require employers to give a wage statement with every paycheck, those that only require employers to make pay information available when asked, and a few with no specific pay stub law. Details such as required fields, electronic delivery and penalties vary. This is general information, not legal advice. Check your state labor department for current rules, and see our pay stub info by state pages.
How long to keep pay stubs and payroll records
- Employers: keep basic payroll records at least three years under federal wage rules, and employment tax records at least four years. Some states require more.
- Employees: keep stubs until you have filed your return and checked it against your W-2, and longer if you may need them for a loan, lease or benefits claim.
- Whatever the format, store records securely and make sure they can be retrieved and printed.
How to correct a pay stub error
- Compare the stub with hours worked, your rate and your withholding forms to find the exact line that is wrong.
- Report it in writing to payroll or the employer, describing the difference.
- The employer fixes the payroll record, pays or recovers any difference, and issues a corrected stub.
- Keep both versions on file and note the date of the correction.
- If tax amounts changed, confirm the year-end W-2 shows the corrected totals.
If you made your pay stub with us, you can use the edit link in your confirmation email to fix details and download a corrected PDF. The pay date and number of stubs stay locked.
Pay stub requirement questions
Does an employer have to give a pay stub?
Federal law does not require employers to give pay stubs, but most states do require some kind of wage statement, on paper or electronically. Rules differ a lot by state, so employers should check their own state's labor department. Employees can generally ask for their pay records.
Can a pay stub be electronic?
Yes. Many employers deliver pay stubs through a payroll portal, email or app. Some states set conditions, such as employees being able to access and print their stubs. Check your state's rules before going paperless.
How long should pay stubs and payroll records be kept?
As a general guide, federal wage and hour rules call for keeping basic payroll records for at least three years, and the IRS asks employers to keep employment tax records for at least four years. Some states require longer. Employees should keep their own stubs at least until they have filed their tax return and compared it to their W-2.
What should I do if my pay stub has a mistake?
Tell your payroll contact or employer in writing, point out the line that looks wrong, and ask for a corrected stub. Employers should fix the error, keep a record of the correction and, if tax amounts changed, make sure the W-2 matches at year end.
Is the pay stub the same as a W-2?
No. A pay stub covers one pay period. A W-2 totals the whole year and is used to file taxes. See our comparison of the two.
Can I make a pay stub for my own business?
Yes. Business owners who run payroll and household employers often need a clear record of each paycheck. Our generator calculates federal, Social Security, Medicare and state tax for you. Use it only for pay that was actually paid.
Related guides and tools
This page is general educational information, not legal or tax advice. Create pay stubs only for pay that was actually earned or paid.