Build a Clear Texas Earnings Statement
A Texas pay stub can help employers and workers understand how gross earnings became net pay. A strong record identifies the employer and worker, pay dates, hours or salary, earning lines, taxes, deductions, and year-to-date totals.
The Texas Workforce Commission explains that written statements of earnings are not required for employees covered by the federal Fair Labor Standards Act because of the Texas Minimum Wage Act exemption. The agency nevertheless calls pay receipts or check stubs a very good idea because they support federal recordkeeping and help explain how wages were calculated.
Texas Pay Stub Checklist
- Employer name and address
- Employee name and authorized identifier
- Pay-period dates and payment date
- Pay frequency
- Hours and applicable rates for hourly workers
- Salary, overtime, commission, bonus, tips, or other earnings
- Federal income-tax withholding
- Social Security and Medicare
- Authorized benefits, garnishments, retirement, or other deductions
- Gross pay, total deductions, net pay, and YTD totals
Document Texas Wage Deductions Carefully
Texas Payday Law restricts deductions from wages. The Texas Workforce Commission’s deduction guidance says written authorizations should be as specific as possible about the amount and purpose. Do not place an unsupported deduction on a pay stub merely to make the totals work.
Federal Tax and Recordkeeping Rules
Texas does not impose individual state income tax, but federal withholding and FICA may apply. Use current IRS Publication 15-T guidance and retain the payroll records required by the U.S. Department of Labor.
How to Generate a Texas Pay Stub
- Select the correct pay period and pay date.
- Enter accurate employer and worker information.
- Add actual regular, overtime, salary, commission, or bonus earnings.
- Enter federal taxes and properly authorized deductions.
- Verify gross pay, total deductions, net pay, and year-to-date totals.
- Review the finished record before delivery.