A field-by-field explanation of everything that appears on a pay stub.
Pay stubs follow a consistent structure across most employers. While the visual layout varies, the underlying information is standardized by payroll convention and, in many states, by law. This guide explains each field you will find on a typical pay stub.
The employer section identifies the company that issued the pay stub.
| Field | What it means |
|---|---|
| Company Name | The legal name of the employing entity |
| Address | The employer's business address |
| EIN | Employer Identification Number — the tax ID assigned by the IRS. Required on W-2 wage documentation. |
| Phone | Optional contact number; useful for employee questions |
| Field | What it means |
|---|---|
| Employee Name | Legal name as it appears on tax documents |
| Address | Employee's home address for record-keeping |
| Employee ID | Internal reference number assigned by the employer |
| SSN (last 4) | Only the last four digits of the Social Security Number should appear on pay stubs for security |
| Field | What it means |
|---|---|
| Period Start | First day of the work period being compensated |
| Period End | Last day of the work period being compensated |
| Pay Date | Date the payment was issued. May be a few days after the period end. |
| Pay Frequency | Weekly, bi-weekly, semi-monthly, or monthly |
| Check Number | Reference number for paper checks; omitted for direct deposit |
The earnings section shows all compensation earned during the pay period, broken out by type.
| Earning Type | How it works |
|---|---|
| Regular Pay | Standard hours worked × regular rate. For salaried employees, salary ÷ pay periods per year. |
| Overtime Pay | Hours above the threshold (usually 40/week) × overtime rate (minimum 1.5× regular rate under FLSA) |
| Bonus | Discretionary or contractual lump-sum payment; fully taxable |
| Commission | Performance-based earnings; taxable as regular wages |
| Gross Pay | Sum of all earnings before any deductions |
Use the Hourly Pay Calculator or Salary Calculator to verify gross pay amounts.
Deductions reduce gross pay to net pay. They are split into mandatory (taxes) and voluntary (benefits).
| Deduction | Rate (2026) | Notes |
|---|---|---|
| Federal Income Tax | Varies | Based on W-4 and IRS withholding tables. Marginal rates from 10% to 37%. |
| Social Security | 6.2% | Up to $184,500 wage base in 2026. Employer also pays 6.2%. |
| Medicare | 1.45% | No wage cap. Additional 0.9% for earnings over $200,000. |
| State Income Tax | Varies by state | Nine states have no income tax. Others range from flat to progressive rates. |
| Local Tax | Varies | Some cities (NYC, Philadelphia, etc.) impose local income taxes. |
| Deduction | Notes |
|---|---|
| Health Insurance | Employee's share of premium; may be pre-tax or post-tax |
| Dental / Vision | Similar to health insurance; usually pre-tax |
| 401(k) / 403(b) | Pre-tax retirement contribution; reduces taxable income |
| HSA / FSA | Health savings or flexible spending account contributions; pre-tax |
| Life Insurance | Group term life insurance premium |
| Wage Garnishment | Court-ordered deductions (child support, tax levy, etc.) |
Net pay is gross pay minus all deductions. It is the amount the employee actually receives.
Year-to-date (YTD) columns show cumulative earnings and deductions from January 1 through the current pay period. Verify that YTD figures match the W-2 issued at year-end.
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