What is a pay stub and what information must it include?
A pay stub (or wage statement) is the document an employer provides to an employee showing the breakdown of earnings and deductions for a pay period. It typically includes gross wages, hours worked, overtime, taxes withheld, deductions, and net pay. Federal law does not require pay stubs, but most states do, with specific required fields. California, New York, and Illinois have the most detailed pay stub requirements, and failure to provide compliant stubs produces state penalties.