What Is a Pay Stub? Every Field Explained

A pay stub is the itemized document that shows you exactly how your employer calculated the money deposited into your bank account. It breaks gross pay into every deduction -- federal income tax, Social Security, Medicare, state income tax, and any voluntary benefits -- and arrives at your net pay, the number that actually hits your account.

Most people glance at the net and move on. That's a mistake. The stub is where calculation errors hide, where proof-of-income paperwork comes from, and where you discover whether your employer is withholding correctly. This guide walks through every field with exact definitions and real numbers.

Every Field Defined -- With Exact Numbers

Here are the definitions for each pay stub field, using a $60,000/year employee paid bi-weekly as the reference:

• Gross earnings: Total pay before any deductions. "$2,307.69 = $60,000 / 26 pay periods." This is the starting number everything else is calculated from.
• Federal income tax: "$213.00 based on your W-4 filing status and allowances." Not a flat percentage -- the IRS uses bracket math applied to your annualized pay, with your standard deduction subtracted first. The exact amount depends on your W-4 elections.
• Social Security (OASDI): "$143.08 = 6.2% x $2,307.69 -- stops when you hit $168,600 YTD." OASDI stands for Old Age, Survivors, and Disability Insurance. Your employer matches this 6.2%; you only see your half on the stub.
• Medicare (HI): "$33.46 = 1.45% x $2,307.69 -- never stops, adds 0.9% above $200k." HI stands for Hospital Insurance. No wage base cap means this is withheld on every dollar you earn, all year.
• State income tax: Varies by state. For a California resident at $60,000/year, expect approximately $100-$120 per bi-weekly paycheck at roughly 4-5% effective rate. Nine states (AK, FL, NV, NH, SD, TN, TX, WA, WY) show $0 here.
• Pre-tax deductions (401k, HSA, health insurance): "Reduce your taxable income before withholding is calculated." A $200 health insurance premium or $150 401(k) contribution each reduce the federal tax base -- so their true after-tax cost to you is less than the dollar amount deducted.
• Net pay: "What actually hits your bank account." Gross pay minus every deduction. For our $60,000 employee with no voluntary deductions: roughly $1,750-$1,850 per bi-weekly check depending on state.
• YTD columns: "Running totals since January 1." Every line item shows both the current period amount and the YTD cumulative. Your December stub's YTD figures should match your W-2 boxes almost exactly.

The Worked Example: A $3,500 Bi-Weekly Paycheck

Let's use a concrete employee: Maria earns $91,000 per year in California, paid bi-weekly. That means 26 pay periods, so each paycheck gross pay is $91,000 ÷ 26 = $3,500.00.

Here's the complete stub calculation before we walk through each field:

Maria's $91,000 salary becomes $2,462.25 every two weeks. Let's explain why.

Section 1: Employee Information

The top of every pay stub identifies the employee. This section typically includes:

• Employee name: Your legal name as it appears on your W-4 and W-2.
• Employee ID or badge number: A payroll reference number — not your SSN.
• Department and job title: For internal tracking. Not legally required but standard.
• Last four digits of SSN: Federal law prohibits showing your full Social Security number on a pay stub. You'll only ever see XXXX-5678 format — never the complete nine digits.
• Address: Your address as on file with payroll, used for W-2 mailing.

What's NOT on a stub: your full SSN, your bank account number, or your routing number. Employers who show complete SSNs on pay stubs are violating federal privacy standards. If yours does, notify HR immediately.

Section 2: Employer Information

Your employer's details appear prominently because this stub is a legal document tying compensation to a specific business:

• Company name and legal entity: The registered business name, not necessarily the brand name.
• Employer Identification Number (EIN): The employer's nine-digit federal tax ID, the business equivalent of your SSN.
• Company address: Usually the payroll processing location, which may differ from your worksite.

Section 3: Pay Period Dates and Pay Date

Three dates matter on every stub:

• Pay period start date: The first day of the work period this stub covers.
• Pay period end date: The last day of the work period.
• Pay date: The actual date money hits your account. This is typically 3–5 business days after the pay period ends.

Example: Pay period January 1–14, 2024. Pay date January 19, 2024. The stub always shows the period you worked, not when you got paid — which matters for income verification (lenders want to see consistent pay period dates to confirm you're a regular employee, not a contractor).

Common pay frequencies and their impact on gross pay per stub:

• Weekly (52 periods): $91,000 ÷ 52 = $1,750/check
• Bi-weekly (26 periods): $91,000 ÷ 26 = $3,500/check
• Semi-monthly (24 periods): $91,000 ÷ 24 = $3,791.67/check
• Monthly (12 periods): $91,000 ÷ 12 = $7,583.33/check

Section 4: Gross Pay

Gross pay is everything you earned before any deduction. For a salaried employee like Maria, this is simple: $91,000 ÷ 26 = $3,500.00.

For hourly employees, gross pay requires more calculation:

• Regular hours: 80 hours × $22/hr = $1,760
• Overtime hours (5 hrs): 5 × $22 × 1.5 = $165
• Total gross: $1,925

Gross pay may also include bonuses, commissions, shift differentials, tips (for tipped employees), and reimbursements that are classified as wages. Check your stub carefully if you received extra compensation — it should appear as a separate line item adding to your gross.

Section 5: Federal Income Tax

This is the big one. Federal income tax withholding uses the IRS percentage method tables and your W-4 filing status.

For Maria, earning $3,500 bi-weekly ($91,000 annualized), filing single with standard deductions:

The bracket math for 2024 (single filer):

• 10% on income from $0 to $11,600 = $1,160
• 12% on income from $11,600 to $47,150 = $4,266
• 22% on income from $47,150 to $100,525 — Maria's $91,000 falls here
• 22% × ($91,000 − $47,150) = 22% × $43,850 = $9,647
• Total annual federal tax: $1,160 + $4,266 + $9,647 = $15,073
• Per bi-weekly period: $15,073 ÷ 26 ≈ $580

The brief estimates $560 because the actual withholding calculation uses IRS Publication 15-T tables which apply the standard deduction ($14,600 for 2024) first. Annualized taxable income = $91,000 − $14,600 = $76,400, which puts Maria in the 22% bracket for the top portion. Period withholding lands around $560–580 depending on the exact table used.

The key insight: your employer is not withholding a flat percentage. They're estimating your full year's tax liability based on this paycheck and withholding proportionally. If you get a bonus or a second job, you may end up under-withheld.

Section 6: Social Security Tax

Social Security is straightforward: 6.2% of gross pay, up to the 2024 wage base of $168,600.

For Maria: $3,500 × 0.062 = $217.00 per pay period.

Your employer matches this — they also pay 6.2%, for a combined 12.4% going to Social Security. You only see your half on the stub.

When you hit $168,600 in cumulative earnings for the year, Social Security withholding stops. If you earn $200,000 and are paid bi-weekly, your stub around pay period 25 will suddenly show $0 for Social Security — that's correct and legal, not an error.

Your YTD Social Security column tracks how close you are to that limit. See the full deductions breakdown for how all mandatory taxes interact.

Section 7: Medicare Tax

Medicare: 1.45% of ALL wages, no wage base cap.

For Maria: $3,500 × 0.0145 = $50.75 per pay period.

Unlike Social Security, Medicare never stops. Earn $500,000? You pay 1.45% on all of it. Additionally, if you earn over $200,000 as a single filer, your employer withholds an additional 0.9% (the Additional Medicare Tax) on wages above that threshold. That means your effective Medicare rate becomes 2.35% on earnings above $200,000.

Social Security and Medicare together are called FICA — Federal Insurance Contributions Act taxes. Combined employee contribution: 7.65% of wages (6.2% + 1.45%).

Section 8: State Income Tax (California Example)

State income tax varies by state. Nine states have no income tax (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming). California has the highest rates in the country.

For Maria in California at $91,000/year, the effective state tax rate comes to approximately 6%, applied to the period gross:

$3,500 × 0.06 ≈ $210.00 per pay period.

California actually uses progressive brackets (1% to 13.3%), but for a $91,000 earner, the blended effective rate sits around 6%. The stub shows a single "CA SIT" or "CA State Tax" line — the breakdown by bracket doesn't appear on the stub itself.

Other state-specific deductions you might see:

• CA SDI (State Disability Insurance): 0.9% of wages
• OR Statewide Transit Tax: 0.1% of wages in Oregon
• WA Cares Fund (PFML): 0.58% in Washington
• NY SDI: $0.60/week maximum in New York

Section 9: Net Pay

Net pay is the finish line — what actually arrives in your account.

Maria's calculation:

• Gross pay: $3,500.00
• Minus federal tax: −$560.00
• Minus Social Security: −$217.00
• Minus Medicare: −$50.75
• Minus CA state tax: −$210.00
• Net pay: $2,462.25

That's a 29.6% effective total deduction rate on this paycheck. Her $91,000 salary translates to roughly $64,019 in annual take-home — not $91,000. This math is why a "25% raise" in salary doesn't translate to a 25% increase in take-home.

Section 10: YTD (Year-to-Date) Totals

Every line item on a stub typically shows two columns: current period and YTD. YTD stands for year-to-date — the cumulative total from January 1 through this pay date.

Why YTD matters:

• Social Security tracking: When your YTD earnings hit $168,600, SS withholding stops
• 401(k) limit tracking: You can't contribute more than $23,000 in 2024; YTD shows where you are
• Income verification: A lender can project your annual income from YTD earnings. If your YTD gross is $52,500 on July 1, they know you're on track for $105,000 annually
• W-2 preparation: Your YTD figures on your final December paycheck should match your W-2 boxes almost exactly

Optional Deductions: Benefits and Retirement

After the mandatory taxes, many stubs show voluntary deductions:

• 401(k) or 403(b): Pre-tax retirement contributions reduce your taxable income. Contributing $500/period means you only pay federal income tax on $3,000, not $3,500.
• Health insurance premium: Your share of employer-sponsored health coverage.
• HSA/FSA: Health Savings Account and Flexible Spending Account contributions, both pre-tax.
• Life insurance: Employer-provided life insurance above $50,000 of coverage creates imputed income that appears as a taxable addition.
• Dental and vision: Usually small amounts, usually pre-tax.

Pre-tax deductions reduce your federal taxable income before the withholding calculation, which is why they save you more than just the dollar amount. The full deductions guide explains every type with dollar-impact examples.

How to Spot Errors on Your Stub

Payroll mistakes are more common than most employees realize. Check these four things every pay period:

1. Hours (hourly employees): Count your actual hours and compare to the stub. A single missed hour costs you your hourly rate every pay period indefinitely.
2. Pay rate: After a raise, confirm the new rate appears on the very next stub. Payroll systems sometimes lag.
3. Benefit deductions: If you changed insurance plans during open enrollment, verify the new premium shows up correctly.
4. YTD figures: If YTD doesn't equal the current period amount times the number of pay periods so far, something is off.

Found an error? Email your HR or payroll department with the specific stub date, the field in question, what it shows, and what it should show. Keep a copy of every stub — most states require employers to provide them, but not all require them to keep records for more than a few years.

Reading Your Stub vs. Generating One

W-2 employees receive stubs from their employer automatically. If you're a gig worker, contractor, or self-employed, you don't get a stub — your "earnings record" is typically a 1099-NEC or a dashboard summary from DoorDash, Uber, or your client invoices.

That becomes a problem when you need to show proof of income for an apartment, car loan, or mortgage. IncomeRecord.com's free generator lets you create an accurate, professional stub documenting your real income — with correctly calculated taxes for your state and filing status.

Summary: The Complete Pay Stub Field List

Every standard pay stub contains:

• Employee name, ID, partial SSN, address
• Employer name, EIN, address
• Pay period start and end dates, pay date
• Pay frequency and gross pay
• Hours worked (hourly employees)
• Federal income tax withheld
• Social Security tax (OASDI) — 6.2%
• Medicare tax — 1.45%
• State income tax (where applicable)
• State-specific deductions (SDI, transit tax, etc.)
• Pre-tax deductions (401k, health insurance, HSA)
• Post-tax deductions (Roth 401k, garnishments)
• Net pay
• YTD totals for all of the above

What's never on a stub: your complete Social Security number, your bank account number, your routing number.

Now that you know what every field means, the next step is understanding how to read a stub when something looks off. The line-by-line reading guide covers exactly that, including how to catch errors before they compound across multiple pay periods.