Pay Stub Requirements by State – 2023
Pay stubs, or check stubs, play a vital role in the employer-employee relationship, providing a detailed record of earnings, deductions, and net pay. For employees, pay stubs serve as essential proof of income, helping them track their wages, understand deductions, and manage their finances. For employers, accurate pay stubs ensure transparency and compliance, supporting clear communication and record-keeping for tax and legal purposes.
However, it’s not a one-size-fits-all approach: each state has its own rules regarding pay stubs. Some states mandate the specific details that must appear on the stub—such as hours worked, overtime, and deductions—while others define how pay stubs should be distributed, whether in paper or electronic form. Navigating these variations is crucial for businesses to maintain compliance and avoid potential penalties.
State-by-State Pay Stub Requirements
No federal law mandates pay stubs; instead, the IRS requires employers to retain accurate pay records for at least four years after each tax filing. There are two main factors that can change between pay stubs from different states. Pay stub regulations, including distribution and required details, are set individually by each state. We’ll go over distribution first.
Are check stubs required in your state?
1. No Requirement: In these states, employers are not obligated to provide pay stubs to employees.
2. Access: Employers in these states must provide employees with access to pay stubs, which can be in electronic or paper format.
3. Written/Printed: These states mandate that employers provide written or printed pay stubs.
4. Opt-Out: In these states, employers can provide electronic pay stubs, but employees must have the option to opt out and receive paper copies.
5. Opt-In: In this state, employers must obtain employee consent before providing electronic pay stubs; otherwise, paper pay stubs are required.
Locate Your State Below to See Which Type It Is
| State: | Requirement Type: |
| Alabama | No Requirement |
| Alaska | Access |
| Arizona | Access |
| Arkansas | No Requirement |
| California | Written/Printed |
| Colorado | Written/Printed |
| Connecticut | Written/Printed |
| Delaware | Opt-Out |
| Florida | No Requirement |
| Georgia | No Requirement |
| Hawaii | Opt-In |
| Idaho | Access |
| Illinois | Access |
| Indiana | Access |
| Iowa | Written/Printed |
| Kansas | Access |
| Kentucky | Access |
| Louisiana | No Requirement |
| Maine | Written/Printed |
| Maryland | Access |
| Massachusetts | Written/Printed |
| Michigan | Access |
| Minnesota | Opt-Out |
| Mississippi | No Requirement |
| Missouri | Access |
| Montana | Access |
| Nebraska | Access |
| Nevada | Access |
| New Hampshire | Access |
| New Jersey | Access |
| New Mexico | Written/Printed |
| New York | Access |
| North Carolina | Written/Printed |
| North Dakota | Access |
| Ohio | No Requirement |
| Oklahoma | Access |
| Oregon | Opt-Out |
| Pennsylvania | Access |
| Rhode Island | Access |
| South Carolina | Access |
| South Dakota | No Requirement |
| Tennessee | No Requirement |
| Texas | Written/Printed |
| Utah | Access |
| Vermont | Written/Printed |
| Virginia | Access |
| Washington | Written/Printed |
| West Virginia | Access |
| Wisconsin | Access |
| Wyoming | Access |
What information is found on a pay stub in different states?
The specific information required on pay stubs varies by state, with some mandating detailed disclosures to ensure transparency between employers and employees. Here are some examples of the information required for several states:
- Employee’s name
- Employer’s name
- Employer’s address
- Pay period dates
- Hours worked
- Itemized deductions
- Gross pay
- Net pay
- Employee’s name
- Employer’s name
- Employer’s address
- Last 4 digits of SSN or;
- Employee Identification Number (EIN)
- Pay period dates
- Total hours worked
- Hourly rates
- All deductions
- Gross wages
- Net wages
- Employee’s name
- Employer’s name
- Employer’s address
- Employee’s SSN
- Inclusive dates of the pay period
- All withholdings and deductions
- Gross wages earned
- Net wages
- Employee’s name
- Employer’s name
- Employer’s address
- Hours worked
- Rate of pay
- Itemized deductions
- Gross wages
- Net pay
- Employee’s name
- Employer’s name
- Employer’s address
- Employer’s phone number
- Pay period dates
- Hours worked (both regular and overtime)
- Rate of pay
- Allowances
- Deductions
- Gross wages
- Net Wages
- Employee’s name
- Employer’s name
- Date of payment
- Number of hours worked during the pay period
- Hourly rate
- All deductions or increases made during the pay period
Confused? Let FormPros Help!
If your state does not appear above or you are still unsure as to what goes on a pay stub, FormPros has got you covered. We simplify the process by offering a pay stub generator that automatically tailors to each state’s regulations. This means you’ll have a fully compliant pay stub every time, regardless of where your business operates.
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