What Information Is Included on a Pay Stub?

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The Fair Labor Standards Act (FLSA) does not require that you give  employees a pay stub, it does mandate that you keep accurate records of  employees’ wages and hours worked.

What Information Is Included on a Pay Stub? 

Pay Date and Pay Period

The pay date is the actual day that the employee gets paid, and the pay period is the length of time that the pay date covers.

Gross Wages

Gross wages may include salary, regular hourly wages, overtime wages,  double-time wages, holiday pay, vacation pay, commissions, tips,  bonuses, and expense reimbursements.

Hours Worked

Pay stubs for nonexempt employees — whether hourly or salaried —  should reflect the number of hours worked during the pay period.

Pay Rate

For nonexempt hourly employees, this is the regular hourly rate. For  nonexempt salaried employees, this is the salary amount that was due for  the pay period.

Pretax and After-Tax Deductions

The employee’s pretax deductions — such as traditional 401(k)  contributions and Section 125 health insurance premiums — are subtracted  from gross wages before the respective taxes.

Taxable Wages

This is the employee’s pay that is subject to taxation, after pretax  deductions have been subtracted from the gross wages. It does not  include after-tax deductions.

Taxes

This includes federal income tax, Social Security tax, Medicare tax,  and applicable state and local taxes that were deducted from the  employee’s taxable wages for the pay period.

Year-to-Date Wages and Deductions

Year-to-date wages are the employee’s total earnings so far for the  year, and year-to-date deductions are the employee’s total deductions  (including taxes) so far for the year.

Net Pay

This is the employee’s take-home pay, after all deductions have been taken out.

Paycheck Adjustments

Any adjustments — such as retroactive pay or deductions for  overpayment — made to the employee’s wages for the pay period should be  revealed on the pay stub.

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