Pay Stub Requirements by State (2026)

Federal baseline

Federal law (the Fair Labor Standards Act, FLSA) requires employers to keep payroll records but does not specifically mandate providing pay stubs to employees. Individual states set their own requirements, which vary significantly.

State pay stub laws generally fall into three categories:

Access states: Employers must provide pay stubs, on paper or electronically
Opt-out states: Electronic delivery is the default, but employees can request paper
No requirement states: No state law requires pay stub delivery, though good practice and some federal rules still apply

Disclaimer: This guide provides general information about state pay stub laws as of 2026. Laws change. This is not legal advice. For compliance questions specific to your situation, consult a licensed employment attorney or payroll compliance specialist.

State-by-state overview

State	Pay Stub Required?	Format	Key Notes
California	Yes	Written (paper default)	Labor Code §226. Must include gross wages, hours, rates, deductions, net wages, employer name and address.
Colorado	Yes	Written or electronic	Must show gross wages, deductions, and net wages each pay period.
Connecticut	Yes	Written or electronic	Required each payday. Must show hours worked, gross wages, and deductions.
Florida	No specific requirement	Any format	No statute requires pay stubs; FLSA recordkeeping still applies.
Illinois	Yes	Written or electronic	Wage Payment and Collection Act requires itemized wage statement each pay period.
Massachusetts	Yes	Written	Must include hours worked, rate, gross wages, and all deductions.
Michigan	Yes	Written or electronic	Required each pay period showing gross wages and deductions.
Minnesota	Yes	Written or electronic	Must include gross wages, hours, net wages, pay period, and employer information.
Nevada	Yes	Written	Must show gross and net wages and deductions at the time of payment.
New Jersey	Yes	Written or electronic	Must include dates, wages, deductions, and net pay.
New York	Yes	Written or electronic	Labor Law §195(3). Must include rates, hours, overtime, deductions, and net wages.
North Carolina	Yes	Written	Requires itemized written pay stubs showing earnings and deductions.
Oregon	Yes	Written or electronic	Must include pay period dates, hours, rates, gross wages, and deductions.
Texas	No specific requirement	Any format	No state law requires pay stubs; most employers provide them voluntarily.
Washington	Yes	Written or electronic	Must include hours worked, gross wages, and deductions.

This table covers selected states. Check your state's department of labor website for the most current requirements.

What must be on a pay stub?

Where states require pay stubs, the required fields vary. The most commonly mandated elements include:

Employee's name
Pay period dates
Hours worked (for non-exempt / hourly employees)
Rate of pay for each type of work
Gross wages
Itemized deductions
Net wages
Employer name and address

Some states (notably California) also require the last four digits of the employee's SSN or an employee ID number.

Electronic vs. paper pay stubs

Many states allow electronic delivery of pay stubs. However, employees in some states have the right to receive paper pay stubs on request. Employers should not require employees to access pay stubs through an online portal without the option for paper, unless specifically permitted by state law.

Recordkeeping requirements

Federal law (FLSA) requires employers to retain payroll records for at least three years. Many states require longer retention periods — some up to seven years. Payroll records should include:

Employee name, address, SSN, and job title
Dates of employment
Hours worked each day and workweek
Wages paid each period
All deductions made
Pay rate and basis (hourly, salary, piece rate)

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Pay Stub Requirements by State