What Is a Pay Stub? Sections, Examples and Definition

A paystub is the document that comes with every paycheck and explains how the amount you were paid was calculated. It lists your gross earnings, every tax and deduction taken out and the net pay that actually reached your bank account, together with running year-to-date totals.

Whether you get a paper check with a perforated stub or a PDF in a payroll portal, the job of a pay stub is the same: to give you a clear, itemized record of what you earned and where it went. This guide walks through every line of a typical paystub, explains the taxes and deductions behind the numbers and shows how to read, use and create one.

Paystub Definition

A paystub (also written "pay stub") is an itemized statement issued by an employer for a single pay period that shows an employee's gross wages, tax withholdings, other deductions and net pay. Depending on the employer, the payroll provider, or the state, the same document may be called a:

• Paycheck stub or check stub
• Payroll stub
• Earnings statement or wage statement
• Pay slip (more common in the UK, Canada and Australia)
• Payment statement or pay advice

The spelling changes nothing. "Paystub" and "pay stub" refer to the exact same document and "paycheck stub", "payroll stub" and "check stub" are simply older or regional names for it.

Sample Fictitious Pay Stub

Layouts differ between payroll systems but almost every pay stub is built from the same blocks: a header with employer and employee details, an earnings block, a taxes and deductions block and a summary with current and year-to-date totals. Here is a fictional example earnings statement for a monthly-paid employee, created only to show how the blocks fit together.

If you’d like a more detailed look at how a pay stub is created, you can read this article.

Reading top to bottom, the stub tells the full story. The employee worked 160 hours at a rate of $25,000 per hour, for gross pay of $4,000,000 in August. Federal income tax took $1,475,833.35, Medicare took $58,000 (1.45% of gross) and Additional Medicare took $36,000 (0.9% withheld on wages above the $200,000 withholding threshold). After $1,569,833.35 in total deductions, $2,430,166.65 was paid out as net pay.

The year-to-date column shows the same figures accumulated since January 1: $32,000,000 in gross pay across eight monthly periods, $12,318,105.83 in total deductions and $19,681,894.17 in net pay.

Notice what is missing, too. There is no Social Security line in the current period because year-to-date wages passed the 2026 wage base of $184,500 back in January, so that 6.2% deduction stopped for the rest of the year. Every pay stub should be read the same way: check each line that is there and understand why any expected line is not.

What Information Is on a Paystub?

A complete pay stub contains eight groups of information. Not every stub shows every line. Some states require specific items (more on that below). This is what you should expect to find.

Employer and Employee Details

• Employer legal name, address and often the Employer Identification Number (EIN)
• Employee name, address and employee ID number
• Sometimes the last four digits of the employee's Social Security number, department, or job title

Pay Period and Pay Date

• Pay period: the start and end dates of the work being paid for (weekly, biweekly, semimonthly, or monthly)
• Pay date: the day the payment is issued or deposited, usually a few days after the period ends
• Check or advice number: a reference number for the payment

Earnings

This block shows everything that makes up gross pay:

• Regular wages (hourly rate × hours, or salary ÷ number of pay periods)
• Overtime, usually at 1.5× the regular rate for hours over 40 in a week
• Bonuses, commissions and tips
• Paid time off, sick pay and holiday pay
• Reimbursements or allowances (often shown separately because they may be non-taxable)

Taxes Withheld

Amounts your employer sent to the government on your behalf: federal income tax, Social Security, Medicare and state and local income taxes where they apply. Some stubs also show state disability insurance (SDI) or paid family leave contributions in states that have them.

Pre-Tax and Post-Tax Deductions

Everything else subtracted from your pay: health, dental and vision premiums, retirement contributions, HSA and FSA contributions, life insurance, union dues, wage garnishments and loan repayments. Good pay stubs mark whether each item is pre-tax or post-tax.

Employer Contributions

Many stubs include a section for amounts the employer pays that are not deducted from your wages: the employer share of Social Security and Medicare, employer 401(k) matching and the employer portion of health premiums. These are informational only and do not affect your net pay.

Net Pay and Payment Method

Net pay is the final take-home amount. The stub also shows how it was paid: a physical check, direct deposit (with the masked account number), or a pay card.

Year-to-Date (YTD) Totals

Every earnings, tax and deduction line usually has a second column showing the cumulative amount since January 1 of the current year. YTD figures are what lenders, landlords and tax preparers care about most.

Gross Pay vs Net Pay on a Pay Stub

The two numbers that matter most on any paystub are gross pay and net pay.

Gross pay is total compensation before anything is withheld. For hourly workers it is rate × hours plus overtime, bonuses and tips. For salaried workers it is annual salary divided by the number of pay periods:

• Weekly: salary ÷ 52
• Biweekly: salary ÷ 26
• Semimonthly: salary ÷ 24
• Monthly: salary ÷ 12

Net pay is what is left after taxes and deductions:

Gross pay − taxes − pre-tax deductions − post-tax deductions = Net pay

Two people with the identical salary can have very different net pay because withholding elections on Form W-4, benefit choices, retirement contributions and state of residence all change what comes out.

What Taxes Are Taken Out of a Paycheck Stub?

Federal Income Tax

The amount withheld for federal income tax depends on your taxable wages, pay frequency and the information on your Form W-4 (filing status, dependents, other income and any extra withholding you request). Federal withholding is a prepayment toward your annual tax bill; when you file your return, you either get a refund or pay the difference.

Social Security Tax (OASDI)

Social Security tax, shown as OASDI (Old-Age, Survivors and Disability Insurance), is withheld at 6.2% of wages and the employer pays a matching 6.2%. It only applies up to an annual limit called the contribution and benefit base, also known as the taxable maximum. The Social Security Administration adjusts this limit each year based on the national average wage index. For 2026 the limit is $184,500, so the deduction stops once your year-to-date wages reach that amount.

For earnings in 2027, the base rises to $192,300. Someone earning that much or more will pay $11,922.60 in Social Security tax for 2027 and the employer will pay the same amount. Self-employed people pay both halves, a combined 12.4%, on self-employment income up to the same limit. On a pay stub this tax may be labeled Social Security, OASDI, FICA-SS or SS Tax.

Medicare Tax

Medicare tax is 1.45% of all wages with no cap, again matched by the employer. Once your wages from one employer pass $200,000 in a calendar year, that employer must withhold an extra 0.9% Additional Medicare Tax on every dollar above that point. The employer does not match this extra 0.9%. Labels vary: Medicare, FICA-Med, Med Tax, or HI.

The $200,000 withholding trigger is not always the threshold you are taxed on. Your employer applies $200,000 to everyone, whatever your filing status. Your annual tax return uses a threshold based on filing status instead: $250,000 for married filing jointly and $125,000 for married filing separately. Single, head of household and qualifying surviving spouse filers use $200,000. You settle the difference on Form 8959 when you file.

Two examples show why this matters. A married couple filing jointly who each earn $180,000 see no Additional Medicare Tax on either paystub, yet they owe 0.9% on the $110,000 of combined wages above $250,000, which is $990. Someone earning $220,000 who files jointly with a spouse who has no wages has $180 withheld but owes nothing, so that $180 is credited back on the return. If you expect to owe more than your employers withhold, you can ask for extra federal withholding on Form W-4.

Together, Social Security and Medicare are called FICA taxes and the employee share totals 7.65% of gross wages up to the Social Security cap.

State and Local Income Tax

State withholding depends on where you live and work. Nine states, including Texas, Florida, Washington and Nevada, have no wage income tax, so that line will show $0.00. Others, like California, New York and New Jersey, withhold at their own rates and may add SDI or family leave contributions. Some cities and counties (New York City, Philadelphia, many Ohio and Pennsylvania municipalities) have local income taxes that appear as a separate line.

Remote workers should check this section carefully. If you live in one state and your employer is in another, the wrong state may be withholding and fixing it after the fact can be painful.

Pre-Tax vs Post-Tax Deductions

Pre-tax deductions are subtracted before taxable wages are calculated, so they lower your income tax (and sometimes your FICA tax). Common examples:

• Health, dental and vision insurance premiums (Section 125 plans)
• Traditional 401(k), 403(b) and 457 contributions
• Health Savings Account (HSA) and Flexible Spending Account (FSA) contributions
• Commuter and transit benefits

Example: an employee earning $3,000 in a pay period who contributes $200 to a traditional 401(k) has federal income tax calculated on $2,800, not $3,000. (Note that 401(k) contributions reduce income tax but not Social Security and Medicare tax; Section 125 health premiums reduce both.)

Post-tax deductions come out after taxes have been calculated, so they do not reduce your taxable income:

• Roth 401(k) and Roth IRA payroll contributions
• Wage garnishments and child support orders
• Union dues
• Charitable contributions through payroll
• Some life and disability insurance premiums
• Loan or advance repayments

If your stub does not label each deduction as pre-tax or post-tax, ask payroll or HR. The distinction affects both your paycheck today and your W-2 at year end.

What Does YTD Mean on a Pay Stub?

YTD stands for year-to-date: the total for a given line from January 1 through the current pay period. Every stub should show YTD gross pay, YTD taxes, YTD deductions and YTD net pay.

YTD figures are useful for three things:

• Checking your W-2. Compare the YTD figures on your final stub of the year with your W-2 but expect some boxes to differ from YTD gross pay. Pre-tax deductions such as traditional 401(k) contributions lower the taxable wages in Box 1, while Social Security and Medicare wages in Boxes 3 and 5 can be higher than Box 1.
• Tracking tax caps. Once YTD wages hit the Social Security wage base, that deduction stops. Once wages from one employer cross $200,000, that employer starts withholding Additional Medicare Tax. The amount you finally owe depends on your filing status.
• Proving income. Lenders often annualize your YTD gross pay to estimate yearly income, especially if your hours or commissions vary.

Paystub vs Paycheck vs W-2: What Is the Difference?

These three documents are related but not interchangeable.

A paycheck is money; a paystub is information. If you are paid by direct deposit you may never see a physical check but you should still receive a stub for every payment. A W-2 summarizes the year’s pay in IRS boxes. Some of those boxes show taxable wages after pre-tax deductions rather than gross pay.

Why Paystubs Matter: 7 Ways They Are Used

• Verifying your pay. Confirm hours, rate, overtime, bonus and commission amounts every period. Small errors compound.
• Proof of income for loans and mortgages. Lenders typically request your two most recent pay stubs plus W-2s.
• Renting an apartment. Most landlords and property managers ask for recent stubs showing income of roughly three times the rent.
• Filing taxes. Stubs help you cross-check your W-2 and estimate whether you are over- or under-withholding.
• Applying for benefits. Unemployment claims, child support calculations and public assistance programs often require pay stubs.
• Resolving payroll disputes. A stub is the primary evidence if wages, overtime, or deductions were handled incorrectly.
• Tracking benefits. Retirement contributions, PTO balances and employer matches are all visible on the stub.

Are Employers Required to Provide Pay Stubs?

There is no federal law requiring employers to give employees a pay stub. The Fair Labor Standards Act (FLSA) requires employers to keep accurate records of hours and wages but it does not require them to hand a statement to the worker.

State law fills the gap. Most states now require some kind of wage statement but they differ on whether it must be given every pay period, whether it can be electronic and what it must show. A few current examples:

• California: Labor Code section 226 requires an itemized wage statement with every payment of wages. Electronic statements are accepted when employees can view and print them.
• Illinois: since January 1, 2025, employers must provide an itemized pay stub every pay period, on paper or electronically. They must keep copies for at least three years and give copies to current or former employees who ask for them.
• Ohio: the Pay Stub Protection Act, in effect since April 9, 2025, requires employers to provide a written or electronic statement of earnings and deductions for each pay period. Giving employees access to that statement also counts.

A small number of states still have no general pay stub law and that list keeps shrinking as states like Ohio and Illinois add or tighten requirements.

Several states, most notably California (Labor Code section 226), also specify exactly what the stub must contain, including gross wages, total hours, all deductions, net wages, the pay period dates, the employee's name and ID, the employer's name and address and hourly rates with hours at each rate. Penalties for missing or incomplete stubs can run into thousands of dollars per employee.

How to Get Your Pay Stubs

• Current employer: log in to the payroll or HR portal or ask HR for printed copies.
• Former employer: contact HR or payroll directly. Most employers keep records for at least three years under FLSA and many payroll portals keep former-employee access open for a period after separation.
• Lost stubs: your bank statements show net deposits and your W-2 or IRS wage transcript shows annual totals. Neither replaces an itemized stub if a lender wants one.
• Self-employed or paid without stubs: you can create a pay stub from your own records in minutes with the Paystub generator. Enter your gross pay, pay period and work state. Federal, state and FICA withholding are then calculated automatically. Download the finished stub as a PDF for your records. A stub built from accurate business records turns real earnings into a paystub-style statement but it does not replace the tax returns, bank statements or other documents a lender or landlord may ask for.

To get a pay stub with the Paystub generator, follow these steps:

1. Enter company information: the business name, address and EIN.
2. Enter employee information: the name, address and, if you want, the last four digits of the SSN.
3. Enter salary information: pay frequency, pay period dates, pay date, work state and gross earnings with any overtime, bonus or commission.
4. Preview the stub: check every line and confirm that the YTD figures match your records before you order.
5. Download the PDF: complete checkout and your finished pay stub is delivered to your inbox in minutes.

Common Pay Stub Errors to Check

Even automated payroll systems make mistakes. Review each stub for:

• Wrong hours or rate: especially after a raise, a schedule change, or a switch between hourly and salaried.
• Missing overtime: non-exempt employees must be paid 1.5× for hours over 40 in a workweek.
• Incorrect filing status or allowances: compare the withholding to what you entered on your W-4.
• Wrong state withholding: common after a move or a change to remote work.
• Deductions that should have stopped: a canceled benefit, a paid-off garnishment, or a loan that has been repaid.
• YTD totals that do not add up: if the current column plus last stub's YTD does not equal this stub's YTD, something was corrected or missed.
• Social Security still withheld above the wage base: high earners should see the OASDI line drop to $0 once YTD wages pass $184,500 in 2026.

If you spot an error, contact payroll in writing and keep a copy of the stub.

Who Needs a Paystub Besides W-2 Employees?

Pay stubs are not only for traditional employees.

• Independent contractors and freelancers are usually paid by invoice and do not receive a W-2. A client may send a Form 1099-NEC when one is required. For payments made in 2026, the general federal reporting threshold rose from $600 to $2,000, so a smaller client may not send a form at all. The income is taxable either way. Clients do not withhold income tax or FICA from these payments, so contractors handle their own income tax and self-employment tax (15.3% on most net self-employment earnings, covering Social Security and Medicare), usually through quarterly estimated payments. Many keep stub-style records of their earnings to help document income for mortgages, car loans and rental applications.
• Self-employed business owners who pay themselves a salary through an S corporation should run proper payroll with stubs, since they are employees of their own company.
• Gig workers (rideshare, delivery, marketplace sellers) often need to convert platform earnings summaries into a stub-style statement when a lender or landlord asks for one.
• Small employers with one or two staff who run payroll by hand still need to give each employee an accurate stub in most states.

In each of these cases, the stub must reflect real, verifiable income. Creating a pay stub with inflated or fictional numbers to obtain credit or housing is fraud.

What Happens If You Use a Fake Pay Stub?

A pay stub with a made-up employer, inflated wages or invented deductions is not a shortcut. Lenders, landlords and agencies often verify income against IRS tax transcripts, bank deposits and calls to the employer, so altered figures tend to surface. When they do, the consequences can include:

• A denied application: The loan, lease or benefit is refused. If the fraud comes to light after approval, a lender can call the loan due and a landlord can end the lease.
• Trouble at work: Putting your employer’s name on a false document can put your job at risk.
• Criminal charges: Knowingly giving false income information on a loan application to a federally insured bank or credit union is a federal crime under 18 U.S.C. § 1014.
• Heavy penalties: That statute allows fines of up to $1,000,000 and up to 30 years in prison. False statements to a federal agency, for example on a benefits application, can bring up to 5 years under 18 U.S.C. § 1001.

Fake stubs used to rent housing can also break state fraud and forgery laws. If your income is hard to document, give the lender or landlord your tax returns, 1099 forms and bank statements instead.

How to Create a Paystub Online

If you run a small business, pay household employees, or need to document self-employment income, an online paystub generator turns the calculation into a few minutes of work:

• Enter the company name, address and EIN.
• Enter the employee's name, address and (optionally) the last four digits of the SSN.
• Choose the pay frequency, pay period dates and pay date.
• Enter gross earnings: hourly rate and hours, or salary, plus any overtime, bonus, or commission.
• Select the work state so federal, state and FICA withholding are calculated automatically.
• Add any pre-tax or post-tax deductions.
• Review the preview, check the YTD figures and download the PDF.

A good generator keeps up with the current year's federal brackets, state rates and FICA wage base, so you are not doing that math by hand. It should also let you choose a template that includes the fields your state requires.