What is a pay stub?
A pay stub is a statement given with each paycheck that shows how the pay was worked out: gross earnings for the period, each tax and deduction taken out, and the net pay the employee actually received, usually with year-to-date totals. It is also called a paycheck stub, check stub or earnings statement.
What a pay stub is for
A paycheck or direct deposit tells an employee how much arrived. The pay stub explains why it was that amount. It lets the employee check their hours and rate, see what was withheld for taxes and benefits, and keep a record of what they were paid over the year.
For the employer, it is a per-period summary of the payroll record for that person. Keeping the two consistent is what makes a pay stub useful.
What’s on a pay stub
Layouts vary, but most pay stubs show the same groups of information:
| Section | What it shows |
|---|---|
| Employer and employee | Business name and address, the employee’s name and often an employee ID. |
| Pay period and pay date | The dates the pay covers and the date it was paid. |
| Earnings | Hours and rate, or salary for the period, plus overtime, bonuses and other earnings. The total is gross pay. |
| Taxes withheld | Federal income tax, Social Security and Medicare, and any state or local income taxes. |
| Other deductions | Health insurance premiums, retirement contributions, wage garnishments and similar. |
| Net pay | Gross pay minus all taxes and deductions: the amount actually paid. |
| Year to date (YTD) | Running totals for the calendar year for earnings, taxes and deductions. |
Many of the lines use abbreviations such as FIT, SS, MED or YTD. Our pay stub abbreviations guide lists what each one means.
Do employers have to give pay stubs?
Not under federal law. The U.S. Department of Labor states that the Fair Labor Standards Act does not require employers to provide employees with pay stubs. It does require employers to keep accurate records of hours worked and wages paid.
Many states do require a written or electronic wage statement each payday, and some specify what it must contain. Check the rules for the state where the employee works.
This guide explains what pay stubs are. It is not legal advice about what a particular state requires.
Paper or electronic
Larger employers usually publish pay stubs in an online payroll portal. Small employers often print them or send a PDF. The format matters less than the content: the figures should match the payroll record for that pay period.
Questions
Is a pay stub the same as a paycheck?
No. The paycheck (or direct deposit) is the payment. The pay stub is the statement that explains how the payment was calculated.
Is an earnings statement the same as a pay stub?
Yes. Earnings statement, paycheck stub, check stub and pay slip are all names for the same kind of document.
How long should I keep pay stubs?
At least until you have checked them against your Form W-2 for the year. Keep them longer if you may need to show your pay history.
Sources
- U.S. Department of Labor — Questions and answers about the Fair Labor Standards Act
- U.S. Department of Labor — Fact Sheet #21: Recordkeeping requirements under the FLSA
- IRS — Publication 15 (Circular E), Employer’s Tax Guide
Official sources checked September 23, 2026. This guide explains how pay documents work; it is not tax or legal advice.