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.
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 may include salary, regular hourly wages, overtime wages, double-time wages, holiday pay, vacation pay, commissions, tips, bonuses, and expense reimbursements.
Pay stubs for nonexempt employees — whether hourly or salaried — should reflect the number of hours worked during the pay period.
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.
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.
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.
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 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.
This is the employee’s take-home pay, after all deductions have been taken out.
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.