What is a pay stub? What it shows and who must provide one
A pay stub (also paystub, pay slip or earnings statement) is the record that comes with each paycheck showing gross pay, every tax and deduction withheld, and net pay, for the period and year to date. Federal law sets payroll records employers must keep (DOL Fact Sheet 21, checked October 18, 2026), while rules on handing employees a stub come from the states.
A pay stub is the statement given with each paycheck that itemizes the employee's earnings, withholdings and deductions for the pay period and year to date.
A sample pay stub, line by line
| Line | This period | What it means |
|---|---|---|
| Gross pay | $2,307.69 | Salary / 26 pay periods |
| 401(k) | $115.38 | Pre-tax, 5% of gross |
| Federal income tax | $200.00 | Illustrative; set by the W-4 |
| Social Security (OASDI) | $143.08 | 6.2% of gross |
| Medicare | $33.46 | 1.45% of gross |
| Net pay | $1,815.77 | Deposited to the bank account |
Rates from IRS Topic 751 (2026). Federal income tax is illustrative. Checked October 2026.
A real stub also shows the pay period dates, pay date, employee and employer name, hours and rate for hourly workers, year-to-date totals, and often PTO balances. Every line is defined in gross pay, net pay and FICA.
Pay stub requirements
The federal Fair Labor Standards Act recordkeeping rules require employers to keep 14 items for each non-exempt worker, including hours worked each day and week, regular rate, overtime earnings, additions and deductions, total wages each period, and the pay date and period covered. Payroll records must be kept at least three years and time cards two years (DOL Fact Sheet 21). The fact sheet sets what you keep, not what you hand out.
Whether you must give a stub, what it must show, and whether an online-only stub is enough is set by state law and differs by state. Check your state labor department, and see payroll compliance rules for the wider list.
Getting stubs after a job or a provider ends
Employees usually read stubs in the payroll provider's portal, so access can change when an employer switches providers. Patriot gives workers lifetime access after a company cancels, Gusto gives employees limited lifetime access, and Paychex advertises a 24/7 portal for pay stubs and W-2s while you are a client. If you leave a provider, download stubs and W-2s first. Compare exit terms in our payroll software rankings.
The last stub of the year should tie to the W-2. Year-to-date gross pay minus pre-tax deductions such as a traditional 401(k) should match the W-2's federal wage amount, and year-to-date Social Security and Medicare tax should match the W-2's amounts for those two taxes. If they do not, ask the employer before you file your return. See what YTD means.
A note on fake stubs: online "pay stub generators" make documents that look official but are not payroll records. A real stub ties to taxes your employer deposited and reports on the W-2.
Frequently asked questions
What is a pay stub?
What does paystub mean?
Are employers required to provide pay stubs?
What should be on a pay stub?
How long should I keep pay stubs?
Sources (5)
- US Department of Labor, WHD: Fact Sheet 21: Recordkeeping requirements under the FLSA (rev. July 2008) (checked Oct 18, 2026)
- IRS: Topic 751, Social Security and Medicare withholding rates (updated Sep 24, 2026) (checked Oct 16, 2026)
- Paychex: Small business payroll (employee portal for pay stubs and W-2s) (checked Oct 16, 2026)
- Patriot Software: How to cancel Patriot payroll (checked Oct 16, 2026)
- Gusto: Cancel your company's Gusto account (checked Oct 16, 2026)
This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.