A pay stub (also called a paycheck stub, pay slip, or earnings statement) is a document that details an employee's earnings and deductions for a specific pay period. It tells you exactly where your money went — and proves how much you made.
What's on a Pay Stub
- Gross earnings — Your total pay before any deductions
- Federal income tax — Withholding based on your W-4 and the 2026 tax brackets
- State income tax — Varies by state (9 states have none)
- Social Security — 6.2% on wages up to $176,100 (2026)
- Medicare — 1.45% on all earnings
- Pre-tax deductions — 401(k) contributions, health insurance premiums, HSA contributions
- Post-tax deductions — Roth 401(k), wage garnishments
- Net pay — Your actual take-home amount
Who Needs to Create Pay Stubs?
- Small business owners paying employees by check or direct deposit
- Household employers — nannies, housekeepers, personal assistants
- Self-employed individuals who need to document their income
- Anyone applying for a loan, apartment, or government benefit who needs proof of income
State Pay Stub Requirements
43 states require employers to provide pay stubs to employees. Eight states — Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, South Dakota, and Tennessee — have no pay stub law on the books. Even if your state doesn't require it, providing detailed pay stubs is standard practice and helps employees trust their employer.