Are Employers Required To Provide Paystubs?
Generally speaking, yes.
Most states require paystubs to be issued each time an employee is paid. While a handful of states do not require them, employers in these states typically provide paystubs voluntarily in order to meet recordkeeping requirements of the Fair Labor Standards Act, and as a courtesy to their employees.[1]
Requirements by State
By State
Delivery Requirements
State law determines how an employer must deliver paystubs to their employees. Each state falls into one of several categories. Each category is defined below and appears next to the corresponding state in the table that follows.
- Print: Paystubs must be printed unless the employee agrees otherwise.
- Access: Employers only need to make paystubs available to their employees, which can be digital. They do not have to issue hard copies.
- Access and print: Employees must have access to their paystubs (which can be digital) and the ability to print them.
- Opt-Out: Employees may consent to digital delivery of paystubs. They are allowed to “opt out” of digital delivery to receive printed paystubs.
- Opt-In: Hawaii is the only state where employees must explicitly opt-in to digital delivery.
By State
| State | Access and/or Print | Opt-In / Opt-Out |
| Alabama | – | – |
| Alaska | Access | – |
| Arizona | Access | – |
| Arkansas | – | – |
| California | Access and Print | – |
| Colorado | Access and Print | – |
| Connecticut | Access and Print | – |
| Delaware | Opt-Out | |
| District of Columbia | Access and Print | – |
| Florida | – | – |
| Georgia | – | – |
| Hawaii | Opt-In | |
| Idaho | Access | – |
| Illinois | Access | – |
| Indiana | Access | – |
| Iowa | Access and Print | – |
| Kansas | Access | – |
| Kentucky | Access | – |
| Louisiana | – | – |
| Maine | Access and Print | – |
| Maryland | Access | – |
| Massachusetts | Access and Print | – |
| Michigan | Access | – |
| Minnesota | Opt-Out | |
| Mississippi | – | – |
| Missouri | Access | – |
| Montana | Access | – |
| Nebraska | Access | – |
| Nevada | Access | – |
| New Hampshire | Access | – |
| New Jersey | Access | – |
| New Mexico | Access and Print | – |
| New York | Access | – |
| North Carolina | Access and Print | – |
| North Dakota | Access | – |
| Ohio | – | – |
| Oklahoma | Access | – |
| Oregon | Opt-Out | |
| Pennsylvania | Access | – |
| Rhode Island | Access | – |
| South Carolina | Access | – |
| South Dakota | – | – |
| Tennessee | – | – |
| Texas | Access and Print | – |
| Utah | Access | – |
| Vermont | Access and Print | – |
| Virginia | Access | – |
| Washington | Access and Print | – |
| West Virginia | Access | – |
| Wisconsin | Access | – |
| Wyoming | Access | – |
What Information is Required on a Paystub?
Like the method of delivery, each state determines what specific information must be included on a paystub. Here’s a list of the information that needs to be included in a paystub for each state.
By State
| State | Required Information |
| Alabama | Not Specified |
| Alaska | Not Specified |
| Arizona | “Earnings and Withholdings”[2] |
| Arkansas | Not Specified |
| California | “(1) gross wages earned, (2) total hours worked by the employee, except as provided in subdivision (j), (3) the number of piece-rate units earned and any applicable piece-rate if the employee is paid on a piece-rate basis, (4) all deductions, provided that all deductions made on written orders of the employee may be aggregated and shown as one item, (5) net wages earned, (6) the inclusive dates of the period for which the employee is paid, (7) the name of the employee and only the last four digits of their social security number or an employee identification number other than a social security number, (8) the name and address of the legal entity that is the employer and, if the employer is a farm labor contractor, as defined in subdivision (b) of Section 1682, the name and address of the legal entity that secured the services of the employer, and (9) all applicable hourly rates in effect during the pay period and the corresponding number of hours worked at each hourly rate by the employee and, beginning July 1, 2013, if the employer is a temporary services employer as defined in Section 201.3, the rate of pay and the total hours worked for each temporary services assignment.”[3] |
| Colorado | “(a) Gross wages earned; (b) All withholdings and deductions; (c) Net wages earned; (d) The inclusive dates of the pay period; (e) The name of the employee or the employee’s social security number; and (f) The name and address of the employer.”[4] |
| Connecticut | “…a record of hours worked, the gross earnings showing straight time and overtime as separate entries, itemized deductions and net earnings, except that the furnishing of a record of hours worked and the separation of straight time and overtime earnings shall not apply in the case of any employee with respect to whom the employer is specifically exempt from the keeping of time records and the payment of overtime under the Connecticut Minimum Wage Act or the Fair Labor Standards Act.”[5] |
| Delaware | “…showing the wages due, the pay period for which the wages are due and the total amount of deductions, separately specified, which have been made from the wages due, provided such statement shall, for an employee who is paid at an hourly rate, show the total number of hours for the said pay period.”[6] |
| District of Columbia | “(1) Date of the wage payment; (2) Gross wages paid; (3) Deductions from and additions to wages, including a separate line for gratuities; (4) Net wages paid; (5) Hours worked during the pay period; (6) Employee’s tip-declaration form for the pay period, delineating cash tips and credit-card tips; and (7) Any other information as the Mayor may prescribe by regulation.”[7] |
| Florida | Not Specified |
| Georgia | Not Specified |
| Hawaii | “…a legible printed, typewritten, or handwritten record showing the employee’s total gross compensation, the amount and purpose of each deduction, total net compensation, date of payment, and pay period covered…”[8] |
| Idaho | “An employer shall furnish each employee with a statement of deductions made from the employee’s wages for each pay period such deductions are made…”[9] |
| Illinois | “‘Pay stub’ means an itemized statement or statements reflecting an employee’s hours worked, rate of pay, overtime pay and overtime hours worked, gross wages earned, deductions made from the employee’s wages, and the total of wages and deductions year to date.”[10] |
| Indiana | “(1) The hours worked by the employee. (2) The wages paid to the employee. (3) A listing of the deductions made.”[11] |
| Iowa | “…a statement showing the hours the employee worked, the wages earned by the employee, and deductions made for the employee.”[12] |
| Kansas | “(d) Furnish each employee, upon request by such employee, with an itemized statement of deductions made from his wages under K.S.A. 44-319 for each pay period such deductions are made.”[13] |
| Kentucky | “…shall state specifically the amount for which the deductions are made, and each such employer at the time of payment of salary or wage to each employee shall furnish the employee a paper or electronic statement giving the amount of each deduction and the general purpose for which the deduction is made.”[14] |
| Louisiana | Not Specified |
| Maine | “…shall furnish to each employee with each payment of wages a statement that clearly shows the date of the pay period, the hours, total earnings and itemized deductions. An employer making payment by direct deposit or other means of electronic transfer shall provide each employee with an accurate record of the transfer, including the date of the pay period, the hours, total earnings and itemized deductions, when the transfer is made.”[15] |
| Maryland | “…for each pay period, a statement of the gross earnings of the employee and deductions from those gross earnings;”[16] |
| Massachusetts | “An employer, when paying an employee his wage, shall furnish to such employee a suitable pay slip, check stub or envelope showing the name of the employer, the name of the employee, the day, month, year, number of hours worked, and hourly rate, and the amounts of deductions or increases made for the pay period.”[17] |
| Michigan | “An employer shall furnish each employee at the time of payment of wages a statement of the hours worked by the employee, the gross wages paid, identification of the pay period for which payment is being made, a separate itemization of deductions, and for each hand harvester paid on a piece work basis furnish a statement of the total number of units harvested by the employee.”[18] |
| Minnesota | “The earnings statement may be in any form determined by the employer but must include: (1) the name of the employee; (2) the rate or rates of pay and basis thereof, including whether the employee is paid by hour, shift, day, week, salary, piece, commission, or other method; (3) allowances, if any, claimed pursuant to permitted meals and lodging; (4) the total number of hours worked by the employee unless exempt from chapter 177; (5) the total amount of gross pay earned by the employee during that period; (6) a list of deductions made from the employee’s pay; (7) the net amount of pay after all deductions are made; (8) the date on which the pay period ends; (9) the legal name of the employer and the operating name of the employer if different from the legal name; (10) the physical address of the employer’s main office or principal place of business, and a mailing address if different; and (11) the telephone number of the employer.”[19] |
| Mississippi | Not Specified |
| Missouri | “Such corporations and persons either as a part of the check, draft or other voucher paying the wages or separately, shall furnish the employee at least once a month a statement showing the total amount of deductions for the period.”[20] |
| Montana | “All employers in this state when making payment to employees for salaries or wages shall, upon making such payment, give to the employee an itemized statement setting forth moneys deducted because of state and federal income taxes, social security, or any other deductions together with the amount of each deduction.”[21] |
| Nebraska | “…a wage statement showing, at a minimum, the identity of the employer, the hours for which the employee was paid, the wages earned by the employee, and deductions made for the employee.”[22] |
| Nevada | “At the time of payment of wages or compensation, the employer shall furnish the employee with an itemized list showing the respective deductions made from the total amount of wages or compensation.”[23] |
| New Hampshire | “Furnish each employee with a statement of deductions made from his or her wages under RSA 275:48 for each pay period such deductions are made;”[24] |
| New Jersey | “Every employer with 10 or more employees, including public employers, shall include in that statement: (1) the employee’s gross wages; (2) the employee’s net wages; (3) the employee’s rate of pay; and (4) if relevant to the wage calculation, the number of hours worked by the employee during the pay period.”[25] |
| New Mexico | “An employer shall provide an employee with a written receipt that identifies the employer and sets forth the employee’s gross pay, the number of hours worked by the employee, the total wages and benefits earned by the employee and an itemized listing of all deductions withheld from the employee’s gross pay.”[26] |
| New York | “furnish each employee with a statement with every payment of wages, listing the following: the dates of work covered by that payment of wages; name of employee; name of employer; address and phone number of employer; rate or rates of pay and basis thereof, whether paid by the hour, shift, day, week, salary, piece, commission, or other; gross wages; deductions; allowances, if any, claimed as part of the minimum wage; the benefit portion of the minimum rate of home care aide total compensation as defined in section thirty-six hundred fourteen-c of the public health law (“home care aide benefits”), if applicable; prevailing wage supplements, if any, claimed as part of any prevailing wage or similar requirement pursuant to article eight of this chapter; and net wages. Where such prevailing wage supplements are claimed, or such home care aide benefits are provided, the statement shall either: (i) identify the type of each supplement claimed, or the type of each home care aide benefits provided, and the hourly rate for each; or (ii) be accompanied by a copy of the applicable notice required under subdivisions one and two of this section. For all employees who are not exempt from overtime compensation as established in the commissioner’s minimum wage orders or otherwise provided by New York state law or regulation, the statement shall include the regular hourly rate or rates of pay; the overtime rate or rates of pay; the number of regular hours worked, and the number of overtime hours worked. For all employees paid a piece rate, the statement shall include the applicable piece rate or rates of pay and number of pieces completed at each piece rate.”[27] |
| North Carolina | “Furnish each employee with an itemized statement of deductions made from that employee’s wages under G.S. 95-25.8 for each pay period such deductions are made.”[28] |
| North Dakota | “Every employer must furnish to an employee each pay period a check stub or pay voucher that indicates hours worked, the rate of pay, required state and federal deductions, and authorized deductions.”[29] |
| Ohio | Not Specified |
| Oklahoma | “With each payment of wages earned by such employee, the employer shall issue to such employee a brief itemized statement of any and all deductions therefrom.”[30] |
| Oregon | “The statement required under this subsection must be a written statement, sufficiently itemized to show: (A) The date of the payment; (B) The dates of work covered by the payment; (C) The name of the employee; (D) The name and business registry number or business identification number; (E) The address and telephone number of the employer; (F) The rate or rates of pay; (G) Whether the employee is paid by the hour, shift, day or week or on a salary, piece or commission basis; (H) Gross wages; (I) Net wages; (J) The amount and purpose of each deduction made during the respective period of service that the payment covers; (K) Allowances, if any, claimed as part of minimum wage; (L) Unless the employee is paid on a salary basis and is exempt from overtime compensation as established by local, state or federal law, the regular hourly rate or rates of pay, the overtime rate or rates of pay, the number of regular hours worked and pay for those hours, and the number of overtime hours worked and pay for those hours; and (M) If the employee is paid a piece rate, the applicable piece rate or rates of pay, the number of pieces completed at each piece rate and the total pay for each rate.”[31] |
| Pennsylvania | “Every employer shall furnish to each employee a statement with every payment of wages, listing hours worked, rates paid, gross wages, allowances, if any, claimed as part of the minimum wage, deductions and net wages.”[32] |
| Rhode Island | “(1) A statement of the hours worked by that employee during the applicable pay period; provided, that the statement need not be furnished to an employee described in § 28-12-4.3; (2) A record of all deductions made from that employee’s gross earnings during the pay period together with an explanation of the basis or reason for the deductions; and (3) For employers engaged only in the commercial construction industry, a record of the employee’s hourly regular rate of pay.”[33] |
| South Carolina | “Every employer shall furnish each employee with an itemized statement showing his gross pay and the deductions made from his wages for each pay period.”[34] |
| South Dakota | Not Specified |
| Tennessee | Not Specified |
| Texas | “An earnings statement must be signed by the employer or the employer’s agent and must show: (1) the name of the employee; (2) the rate of pay; (3) the total amount of pay earned by the employee during the pay period; (4) any deduction made from the employee’s pay and the purpose of the deduction; (5) the amount of pay after all deductions are made; and (6) the total number of: (A) hours worked by the employee if the employee’s pay is computed by the hour; or (B) units produced by the employee during the pay period if the employee’s pay is computed on a piece rate.”[35] |
| Utah | “(4) If a deduction is made from the wages paid, the employer shall, on each regular payday, furnish the employee with a statement showing the total amount of each deduction. (5) An employer licensed under Title 58, Chapter 55, Utah Construction Trades Licensing Act, shall: (a) on the day on which the employer pays an employee, give the employee a written or electronic pay statement that states: (i) the employee’s name; (ii) the employee’s base rate of pay; (iii) the dates of the pay period for which the individual is being paid; (iv) if paid hourly, the number of hours the employee worked during the pay period; (v) the amount of and reason for any money withheld in accordance with state or federal law, including: (A) state and federal income tax; (B) Social Security tax; (C) Medicare tax; and (D) court-ordered withholdings; and (vi) the total amount paid to the employee for that pay period;”[36] |
| Vermont | “This statement must set forth, at a minimum, the total hours worked, the hourly rate, gross pay and each deduction fully itemized.”[37] |
| Virginia | “On each regular pay date, each employer, other than an employer engaged in agricultural employment including agribusiness and forestry, shall provide to each employee a written statement, by a paystub or online accounting, that shows the name and address of the employer; the number of hours worked during the pay period if the employee is paid on the basis of (i) the number of hours worked or (ii) a salary that is less than the standard salary level adopted by regulation of the U.S. Department of Labor pursuant to § 13(a)(1) of the federal Fair Labor Standards Act, 29 U.S.C. § 213(a)(1), as amended, establishing an exemption from the Act’s overtime premium pay requirements; the rate of pay; the gross wages earned by the employee during the pay period; and the amount and purpose of any deductions therefrom. The paystub or online accounting shall include sufficient information to enable the employee to determine how the gross and net pay were calculated. An employer engaged in agricultural employment including agribusiness and forestry, upon request of its employee, shall furnish the employee a written statement of the gross wages earned by the employee during any pay period and the amount and purpose of any deductions therefrom.”[38] |
| Washington | “(1) Every employer shall furnish to each employee at the time of payment of wages an itemized statement showing the pay basis (i.e., hours or days worked), rate or rates of pay, gross wages and all deductions for that pay period. (2) An itemized pay statement means a separate written statement from the paycheck issued to employees on each payday. Pay periods shall be identified on the pay statement by month, day, year, and payment date.”[39] |
| West Virginia | “Furnish each employee with an itemized statement of deductions made from his wages for each pay period such deductions are made.”[40] |
| Wisconsin | “the number of hours worked, the rate of pay and the amount of and reason for each deduction from the wages due or earned by the employee, except such miscellaneous deductions as may have been authorized by request of individual employees for reasons personal to themselves.”[41] |
| Wyoming | “…giving an itemized statement in writing showing all deductions made from such wages.”[42] |
Sources
- FLSA – Recordkeeping Requirements
- AZ Rev Stat § 23-351(E) and (F)
- CA Labor Code § 226(a)
- CO Rev Stat § 8-4-103(4)
- CT Gen Stat § 31-13a(a)
- 19 DE Code § 1108(4)
- DC Code § 32–1008(b)
- HI Rev Stat § 388-7(4)
- ID Code § 45-609(2)
- 820 ILCS 115/2
- IN Code § 22-2-2-8(a)
- IA Code § 91A.6(4)(a)
- KS Stat § 44-320(d)
- KY Rev Stat § 337.070
- 26 ME Rev Stat § 665(1)
- MD Labor and Employment Code § 3-504(a)(2)
- MA Gen L ch 149 § 148
- MI Comp L § 408.479(2)
- MN Stat § 181.032(b)
- MO Rev Stat § 290.080
- MT Code § 39-3-101(1)
- NE Code § 48-1230(2)
- NV Rev Stat § 608.110(2)
- NH Rev Stat § 275:49(IV)
- NJ Rev Stat § 34:11-4.6(c)
- NM Stat § 50-4-2(B)
- NY Lab L § 195(3)
- NC Gen Stat § 95-25.13(4)
- ND Admin Code § 46-02-07-02(10)
- 40 OK Stat § 165.2
- OR Rev Stat § 652.610(1)(b)
- 34 PA Code § 231.36
- RI Gen L § 28-14-2.1
- SC Code § 41-10-30(C)
- TX Lab Code § 62.003
- UT Code § 34-28-3(4) and (5)
- Wage & Hour Laws, Page 5, Pay Day Requirements
- VA Code § 40.1-29(C)
- WA Admin Code 296-126-040(1) and (2)
- WV Code § 21-5-9(4)
- WI Admin Code § DWD 272.10
- WY Stat § 27-4-101(b)