What Is a Pay Stub?
A pay stub is the itemized record that comes with your paycheck or direct deposit. It shows exactly how your employer calculated what you get paid this period.
It comes with every paycheck
Whether you're paid weekly, biweekly, or monthly, a pay stub is generated each time. It can be a paper slip or a digital record in your employer's payroll portal.
It's not the same as your paycheck
The paycheck is the money. The pay stub is the explanation of how that amount was calculated — gross pay minus deductions.
Spelling: pay stub or paystub?
Both spellings are used and understood the same way. "Pay stub" (two words) is more common in formal and government writing.
Not required in every state
Federal law does not require employers to give pay stubs nationwide. Requirements are set state by state, so some states mandate them and others don't.
A pay stub is a document showing how your paycheck was calculated. It lists your gross pay, every deduction taken out, and your net pay — the actual amount you receive. Employers issue one each pay period, on paper or online.
Pay Stub Terms Glossary
Pay stubs are full of abbreviations that look confusing at first. Here's what the most common ones actually mean.
Gross Pay
The total amount you earned before anything is taken out — your full salary or hourly wages for that period.
Net Pay
The amount you actually receive after taxes and deductions. This is what shows up in your bank account.
YTD
The running total of your pay and deductions since January 1st of this year, not just this pay period.
Advice Number
A unique reference number for a direct-deposit pay stub, similar to a check number. It helps you and payroll identify that specific payment.
FICA
Short for Federal Insurance Contributions Act — this is the combined Social Security and Medicare tax taken from your paycheck.
Pay Period
The block of time this specific paycheck covers, such as "9/1–9/15," separate from the date you're actually paid.
Understanding Deductions: Taxes, Pre-Tax, and 401(k)
Deductions are amounts subtracted from your gross pay before you get your net pay. They fall into a few categories with very different purposes.
Federal income tax withholding
This is withheld based on the information on your W-4 form and IRS tax tables. It's an estimate of what you'll owe for the year, reconciled at tax time.
Social Security (OASDI)
Social Security tax is withheld at 6.2% of your wages, up to the annual wage base limit set by the Social Security Administration.
Medicare tax
Medicare is withheld at 1.45% of all your wages, with no wage cap. Higher earners may see an additional Medicare tax above a certain threshold.
Pre-tax deductions
Items like 401(k) contributions and some health insurance premiums are taken out before taxes are calculated. This lowers your taxable income for that period.
Post-tax deductions
Things like Roth 401(k) contributions, union dues, or wage garnishments are taken out after taxes. They don't reduce your taxable income.
401(k) contribution line
This line shows how much you contributed this period and the year-to-date total. An employer match, if offered, is often shown as a separate line and doesn't reduce your paycheck.
7 Common Pay Stub Abbreviations to Know
Payroll systems love shorthand. Here are the abbreviations you'll see most often, decoded in plain language.
1. FIT / FWT
Federal Income Tax or Federal Withholding Tax — the federal tax taken from your gross pay based on your W-4.
2. SIT / SWT
State Income Tax or State Withholding Tax — the same idea as federal tax, but for your state (if your state has income tax).
3. SS or SOC SEC
Social Security tax, withheld at 6.2% of wages up to the annual wage base.
4. MED
Medicare tax, withheld at 1.45% of all wages with no cap.
5. YTD
Year-to-date — running totals of pay and deductions since the start of the calendar year.
6. EE / ER
EE means "employee" (what you paid), ER means "employer" (what your employer contributed), often used for benefits like 401(k) match.
7. Net Pay / Take-Home Pay
The final amount after every deduction — this is what actually gets deposited or handed to you.
Gross Pay vs Net Pay
These two numbers are the most important on your pay stub, and they're often confused. Here's the difference at a glance.
What it means
Where it comes from
Where it appears
Why it doesn't match salary
Direct Deposit Pay Stubs: How to Get and Show Proof
If you're paid by direct deposit, there's no paper check — but you still get a pay stub, usually digital. Here's how to access and use it.
Check your payroll portal
Most employers use a payroll system like ADP, Gusto, or Paychex where you can log in and download or print past pay stubs anytime.
Ask HR or payroll directly
If you don't have portal access, HR or your payroll department can usually email or print a copy of any past pay stub.
Using pay stubs as income proof
Landlords, lenders, and loan applications often accept recent pay stubs (usually the last 2-3) as proof of income instead of bank statements.
The advice number matters here
For direct deposit, the advice number on your stub serves the same identification purpose a check number would for a paper check.
Common Pay Stub Mistakes — What Each One Means
Payroll errors happen more often than people expect. Here's what different mismatches on your stub typically indicate.
This can point to a missed deduction change, an extra garnishment, or a payroll system error. Comparing this stub to the previous one line by line often reveals the difference.
This may mean hours were entered incorrectly, overtime wasn't calculated, or a pay rate change wasn't applied. Timesheets can be compared against the stub to check.
This can happen after a payroll system switch or a correction from a prior pay period. YTD figures are usually explained by payroll or HR upon request.
Unfamiliar deductions sometimes relate to a benefits enrollment, a court-ordered garnishment, or a data entry error. Payroll or HR can clarify what the specific line represents.
Hourly, Salaried, or Contractor: How Pay Stubs Differ
Not every pay stub looks the same. The type of work you do changes what shows up on the page.
Tax withholding
Document received
Overtime and hours
Benefits deductions
Tax Withholding on Small Paychecks
A small paycheck still has taxes withheld — the percentage-based ones stay proportional no matter the amount.
Social Security stays at 6.2%
Even on a $300 paycheck, Social Security tax is withheld at the same 6.2% rate as any other paycheck.
Medicare stays at 1.45%
Medicare tax applies the same 1.45% rate regardless of paycheck size, since there's no minimum threshold.
Federal income tax can vary more
Federal withholding depends on your W-4 elections and the IRS withholding tables, so it can be a smaller share — or sometimes zero — on small paychecks.
State tax depends on your state
Some states have no income tax at all, while others withhold a percentage similar to federal tax rules.
Checklist: What to Verify on Every Pay Stub
A quick pass over these items each pay period can catch errors early.
Gross pay matches your salary or hours worked
Compare it to your offer letter or timesheet.
Tax withholding percentages look consistent
Social Security should be 6.2% and Medicare 1.45% of gross wages.
Deductions you recognize
Confirm 401(k), health insurance, and any other benefits match your enrollment choices.
YTD totals increased correctly
This period's YTD should equal last period's YTD plus this period's amount.
Net pay matches what hit your bank account
If there's a mismatch, that's worth flagging to payroll or HR.
Sample Pay Stub Breakdown
Here's a simplified example showing how gross pay turns into net pay for a biweekly paycheck.
| Line Item | Amount | What It Means | |
|---|---|---|---|
| Gross Pay | $2,000.00 | Total earnings before deductions | |
| Federal Income Tax | -$180.00 | Withheld based on your W-4 | |
| Social Security (6.2%) | -$124.00 | Funds Social Security benefits | |
| Medicare (1.45%) | -$29.00 | Funds Medicare benefits | |
| 401(k) Contribution | -$100.00 | Pre-tax retirement savings | |
| Net Pay | $1,567.00 | Amount actually deposited |