What Information Must Be on a Pay Stub? Complete Checklist

Mandatory Pay Stub Information

While federal law doesn't mandate a specific format, most states require pay stubs to include the following information:

Employee Details

• Full legal name
• Last 4 digits of SSN or employee ID
• Address (in some states)

Pay Period Information

• Pay period start and end dates
• Pay date (check date)
• Check number

Earnings Breakdown

• Gross pay — Total earnings before deductions
• Regular hours worked and hourly rate (for hourly employees)
• Overtime hours and overtime rate
• Salary amount (for salaried employees)
• Bonuses, commissions, tips — Listed separately

Tax Withholdings

• Federal income tax withheld
• State income tax withheld (if applicable)
• Social Security tax (6.2% of gross pay up to wage base)
• Medicare tax (1.45% of gross pay)
• Local taxes (where applicable)

Other Deductions

• Health insurance premiums
• Dental and vision insurance
• 401(k) or retirement contributions
• Union dues
• Garnishments (child support, tax levies)

Totals

• Total deductions for the period
• Net pay (take-home pay)
• Year-to-date (YTD) totals for all categories

Employer Information

• Company name
• Company address
• EIN (Employer Identification Number)

State-Specific Requirements

Some states have additional requirements:

• California requires paid sick leave balance
• New York requires overtime rate to be listed
• Colorado requires all deductions to be itemized

Why Accuracy Matters

Incorrect pay stubs can lead to:

• Employee disputes and lawsuits
• IRS penalties for incorrect tax reporting
• Issues with loan and mortgage applications
• State labor law violations and fines