Pay Stub Template: Free Layout and Required Fields

A good pay stub template shows the employer and employee details, the pay period and pay date, hours and rates, gross pay, every tax and deduction withheld, net pay and year-to-date totals. Federal law does not require you to hand out pay stubs, but most states do, and a clear stub prevents payroll questions, supports loan and rental applications, and protects you in a wage dispute. Below is a field-by-field layout, a worked example and the rules to check before you use it.

Whether you run payroll yourself or use software, understanding the anatomy of a pay stub helps you catch mistakes before employees do. This guide is written for US employers; the structure works in other countries, but the tax lines will differ.

Is a pay stub required? Federal and state rules

The US Department of Labor's FLSA pay stub FAQ is clear: the Fair Labor Standards Act requires employers to keep accurate records of hours worked and wages paid, but it does not require employers to provide pay stubs. State law is where the obligation usually comes from.

• Most states require a written or electronic wage statement each payday.
• Some states require access only, or a statement on request.
• A handful of states, often listed as including Alabama, Arkansas, Florida and Tennessee, have no general pay stub requirement, though payroll vendors' lists differ, so verify with your state.
• California has one of the strictest laws. Labor Code section 226 lists nine required items, including gross and net wages, total hours, all deductions, the pay period dates, the employee's name and last four digits of their Social Security number or an employee ID, the employer's legal name and address, and every hourly rate with hours worked at each rate.

If you operate in more than one state, design your template to meet the strictest state you employ people in. That way one layout works everywhere.

Pay stub template: required fields and layout

A standard pay stub has five blocks. Use this as a checklist for your own template.

Block	Fields	Notes
Header	Employer legal name, address, EIN (optional), employee name, employee ID or last four of SSN, address	Never print a full Social Security number
Pay details	Pay period start and end, pay date, pay frequency, check or deposit number	Match your payroll calendar
Earnings	Each earning type (regular, overtime, holiday, bonus, commission, tips), hours, rate, current amount, YTD amount	Hourly employees need hours and rates; salaried can show salary only
Taxes	Federal income tax, Social Security, Medicare, state and local income tax, state disability or paid leave contributions where applicable	Show current and YTD for each
Deductions and totals	Pre-tax deductions (401(k), health premiums, HSA), post-tax deductions (Roth 401(k), garnishments), gross pay, total deductions, net pay, leave balances	Label pre-tax and post-tax clearly

Optional fields worth adding

• Employer contributions, such as 401(k) match or health premiums, to show total compensation.
• Paid time off and sick leave balances, required in some states.
• Qualified overtime premium (YTD), which helps employees understand the 2026 W-2 box 12 code TT amount. Our article on no tax on overtime explains the deduction.
• Filing status and adjustments from Form W-4, so employees can spot withholding errors. See our guide to Form W-4.

Worked example: a completed pay stub

Here is an illustrative biweekly stub for an hourly employee earning $24 an hour who worked 80 regular hours and 6 overtime hours. Federal and state income tax figures are examples; actual withholding depends on the employee's W-4 and state rules.

Line	Hours	Rate	Current
Regular pay	80	$24.00	$1,920.00
Overtime pay	6	$36.00	$216.00
Gross pay			$2,136.00
401(k), 5% pre-tax			-$106.80
Federal income tax (example)			-$168.00
Social Security (6.2%)			-$132.43
Medicare (1.45%)			-$30.97
State income tax (example)			-$72.00
Net pay			$1,625.80

Two points to notice. First, the traditional 401(k) deferral reduces income subject to income tax but not Social Security and Medicare, so FICA is calculated on the full $2,136. Second, the qualified overtime premium on this stub is the extra half-time portion: 6 hours x $12 = $72. Tracking that number each period makes year-end W-2 reporting straightforward.

Payroll tax rates to show on a pay stub

Tax	Employee rate	2026 wage limit	2027 wage limit
Social Security	6.2%	$184,500	$192,300
Medicare	1.45%	No limit	No limit
Additional Medicare	0.9%	Withheld on wages over $200,000	Same
Federal income tax	Per W-4 and IRS tables	None	None

The 2027 Social Security wage base of $192,300 was announced by the SSA in October 2026, as reported by the Journal of Accountancy. Employer-side taxes, such as the matching FICA, federal unemployment tax and state unemployment tax, do not reduce the employee's pay, though some employers show them as information. Our guide to employer payroll taxes covers those costs.

How to fill in a pay stub template, step by step

1. Collect hours from your timesheets for hourly staff, and confirm any overtime, holiday or bonus pay.
2. Calculate gross pay for each earning type.
3. Subtract pre-tax deductions to find taxable wages for income tax, and separately for FICA.
4. Calculate withholding: federal income tax from the W-4 and IRS tables, Social Security, Medicare and state or local taxes.
5. Subtract post-tax deductions such as Roth contributions or garnishments.
6. Update year-to-date totals for every line.
7. Check net pay against the amount you will actually deposit.
8. Deliver the stub by paper or secure portal on or before payday, and keep a copy.

Our step-by-step guide on how to make a pay stub goes into the calculations in more detail, and how to do payroll yourself covers registration, deposits and filings.

Adapting the template for different pay types

One layout rarely fits every employee. Adjust the earnings block for how each person is paid:

Pay type	What to show in earnings	Watch out for
Salaried exempt	Salary per period; hours optional	Partial-period pay for new hires and leavers
Salaried non-exempt	Salary plus hours worked and overtime	Overtime is still owed above 40 hours a week
Hourly	Hours and rate for each rate of pay, overtime separately	Different rates for different tasks change the overtime rate
Tipped	Cash wage, reported tips, tip credit where allowed	Tips are taxable wages; state tip credit rules vary
Commission	Base pay plus commission earned for the period	Commissions count in the regular rate for overtime
Piece rate	Units and rate per unit, plus any non-productive time	Some states require hours and units on the stub

Bonuses deserve their own line, both for clarity and because supplemental wages can be withheld at a flat federal rate. Reimbursements under an expense policy should appear separately from wages as non-taxable items, not as extra pay.

Paper or electronic pay stubs?

Electronic delivery through a payroll portal is now the norm and is allowed in most states, provided employees can view and print stubs privately and at no cost. Some states require employee consent or a paper option. If you email PDF stubs, password-protect them, because they contain personal and financial information. Whatever the format, make sure former employees can still get copies of their stubs after they leave, as they often need them for loans, unemployment claims or tax questions.

Common pay stub mistakes

• Missing year-to-date totals. Employees need them to check withholding, and they must tie to the year-end Form W-2.
• Combining overtime with regular pay in one line, which hides the rate and hours.
• Applying the Social Security limit incorrectly for high earners, or forgetting additional Medicare above $200,000.
• Using a trade name instead of the legal entity name where state law requires the legal name.
• Printing full Social Security numbers, which creates an identity theft risk.
• Treating contractors like employees. Contractors invoice you; they should not get pay stubs. If you are unsure which applies, read W-2 vs 1099.

Pay stubs vs invoices for contractors

If you pay freelancers, the equivalent document runs the other way. The contractor sends you an independent contractor invoice listing services, dates and amounts, and you pay it in full without withholding taxes. If you are a freelancer asked for "pay stubs" by a landlord or lender, your paid invoices, bank statements and tax returns serve the same purpose.

Record retention

Keep payroll records, including the data behind each stub, for at least the longest period required. Under the FLSA, payroll records must be kept for at least three years and supporting records such as time cards for two years, while the IRS expects employment tax records to be kept for at least four years. Many states require longer. Store copies securely, since stubs contain personal and financial data. Limit access to the people who run payroll, and use the same retention schedule for electronic and paper copies so nothing is deleted early.

This is general information, not legal or tax advice. Payroll rules vary by state, so confirm requirements with your state labor department or a payroll professional.

Pay stubs are for employees, but if your business also bills clients or pays contractors, keep that paperwork just as tidy. Our free invoice generator lets you create professional invoices with no sign-up and download them as PDFs in minutes.