Pay Stub Requirements New York: Complete Compliance Guide

New York Pay Stub Requirements

New York has strict pay stub requirements under the Wage Theft Prevention Act (WTPA), enacted to protect workers from wage theft.

Mandatory Information (NY Labor Law §195.1)

New York pay stubs must include:

1. Employee's name
2. Employer's name, address, and phone number
3. Dates of work covered by the payment
4. Rate(s) of pay and basis (hourly, salary, piece, commission)
5. Gross wages
6. Deductions — Itemized with explanations
7. Allowances claimed as part of minimum wage (tips, meals, lodging)
8. Net wages
9. Regular hourly rate and overtime rate
10. Regular hours and overtime hours worked

Wage Theft Prevention Act Notice

New York employers must also provide a written notice at hiring that includes:

• Rate of pay and basis
• Regular pay day
• Employer's official name and DBA names
• Physical address and contact information
• Allowances taken against minimum wage

Penalties for Non-Compliance

• Pay stub violations: $250 per violation per employee (max $5,000)
• Wage notice violations: $50 per workday per employee (max $5,000)
• Damages: Employees may recover liquidated damages

New York-Specific Considerations

• NYC specific: Additional paid sick leave tracking
• Spread of hours pay: Extra hour at minimum wage for shifts exceeding 10 hours
• Multiple rates: Must list each rate separately
• Frequency of pay: Manual workers must be paid weekly

Compliance Checklist for NY Employers

✅ Employee name on every pay stub

✅ Employer name, address, phone number

✅ Work dates covered

✅ All pay rates and basis listed

✅ Gross wages

✅ Itemized deductions with descriptions

✅ Net wages

✅ Regular and overtime hours separately

✅ Regular and overtime rates separately

✅ Hiring notice provided and acknowledged