A pay stub is an earnings statement that explains how a worker’s gross compensation became net pay for a specific pay period. It may accompany a paper check, be delivered electronically with direct deposit, or appear in a payroll portal.
Pay Stub vs. Paycheck
A paycheck or direct deposit transfers wages. The pay stub explains the calculation behind that payment. It normally shows the covered dates, pay date, earnings, taxes, deductions, and take-home pay.
Common Pay Stub Fields
- Employer legal name and address
- Employee or worker name and authorized identifier
- Pay-period beginning and ending dates
- Pay date and pay frequency
- Regular hours and rate
- Overtime hours and rate
- Salary, commissions, bonuses, tips, or other earnings
- Federal, state, and local taxes where applicable
- Social Security and Medicare
- Benefits, retirement, garnishments, and other deductions
- Gross pay, total deductions, net pay, and YTD totals
Why Year-to-Date Totals Matter
YTD figures show cumulative earnings and deductions from the start of the payroll year through the current pay period. They help workers review withholding and help employers keep current-period amounts consistent with annual reporting.
State Rules Can Add Requirements
There is no single nationwide pay-stub layout. Federal law requires covered employers to maintain payroll records, while states may specify what must be delivered to employees. California and New York impose detailed wage-statement requirements; Texas and Florida operate differently. Use the 50-state resource center to begin your review.
Review Before You Generate
Compare every entry with authorized source records. Check dates, names, rates, hours, taxes, deductions, gross pay, net pay, and YTD totals. A professional appearance cannot correct inaccurate information.