New York Wage Statements Are Required With Payment
The New York State Department of Labor states that workers must receive a wage statement, or pay stub, each time they are paid, whether payment is made by cash or check. The agency highlights gross wages, net wages, deductions, hours worked, and pay rate among the important details required under Labor Law Section 195.3.
New York Pay Stub Checklist
- Employer name, address, and other required identifying details
- Employee name
- Dates of work covered by the payment
- Date of payment
- Rate or rates of pay and the basis of pay
- Regular and overtime hours where applicable
- Gross wages
- Each deduction
- Allowances or credits claimed, where applicable
- Net wages
Industry, occupation, location, and pay method can change what must be shown. Hospitality workers, commissioned workers, piece-rate workers, and employees in New York City may need additional attention.
Pay Notice and Wage Statement Are Different
New York’s Wage Theft Prevention Act also requires a written notice of pay rate for new hires and in certain changed circumstances. That notice is separate from the wage statement delivered with each payment. Review the Department of Labor pay-notice guidance instead of assuming one document satisfies both obligations.
Federal and State Withholding
New York payroll may involve federal income tax, FICA, state income-tax withholding, and sometimes local withholding. Use official New York guidance and current IRS Publication 15-T methods rather than estimating tax amounts.
How to Generate a New York Pay Stub
- Gather the source time and payroll records.
- Enter accurate employer and employee information.
- Add each rate, hour category, and earning line.
- Enter taxes, deductions, and any applicable allowances or credits.
- Verify gross wages, net wages, and pay-period dates.
- Review the statement before delivering it with payment.