I have previously written about how to pay, when to pay, and even the method to pay employees, so now let’s look at what needs to be provided to an employee with their check (their pay stub). Similar to my last article about when a final check is due to a separated employee, there is no Federal law which means the power to dictate is in the hands of each state. This certainly can become confusing to a company who operates in multiple states, and the best practice here is to comply with the state that has the most requirements.
We will jump right in with a look at what each state requires to be printed on the pay stub.
The following states do not have any laws. Does that mean you can just hand the employee a net check with no other documentation? Yes, but you may find yourself answering more questions from the employee who are trying to determine if their pay is correct. I would at least provide a breakdown of the gross to net amounts to avoid any confusion and additional burden on the payroll department.
Alabama, Arkansas, Louisiana, Minnesota, Mississippi, New Jersey, Nebraska, Ohio, South Dakota, Tennessee
The following states all have specific laws.
Alaska – “An employer must provide employees on each pay day with a pay stub that includes certain items including rate of pay, gross and net wages, the dates of the pay period, federal tax deductions, employee state unemployment compensation contributions, board and lodging costs, advances, and other authorized deductions.”
Arizona – “An employer must provide employees whose wages are directly deposited with a statement of earnings and withholding for each deposit.”
California – “An employer must provide employees with a pay stub that includes, the range of dates covered and the date it was paid, information that personally identifies the employee (including the last four digits of the employee’s SSN), the employer’s name and address, gross wages earned, net wages earned, total hours worked by the employee (unless the employee is exempt from overtime and their pay is strictly salary based), all applicable hourly rates in effect during the pay period, and the corresponding number of hours worked at each hourly rate by the employee.”
Colorado – “An employer must provide a pay stub at least monthly that includes gross wages earned, withholdings and deductions, net wages, and the dates in the pay period.”
Connecticut – “An employer must furnish each employee at the time of payment with a record of hours worked, gross earnings with separate entries for straight time and overtime, itemized deductions, and net earnings. However, employees who are exempt under state and federal minimum wage laws do not need to be given a record of hours worked and separate straight-time and overtime earnings.”
Delaware – “”Employers with more than three employees must provide a pay stub to employees that includes certain items, including the wages due, the pay period for which the wages are due, each deduction, and the total number of hours worked by hourly employees.”
D.C. – “Employers must give each employee at the time of payment an itemized statement showing the date of the wage payment, gross wages, deductions and additions, net wages, and hours worked.”
Florida – “Florida does not have any laws on pay stubs, except farm labor contractors employing 10 or more workers must furnish each employee, semimonthly or at the time of the payment of the wages, an itemized statement showing each deduction.”
Georgia – “Georgia does not have any laws on pay stubs, except labor pools or work-site employers must provide employees with a pay stub or register indicating the number of hours worked, the pay rate, and deductions from pay.”
Hawaii – “Each payday, employers must furnish each employee with a pay stub, in writing (or electronically if authorized by the employee), showing certain information, including total hours worked, overtime hours, total gross and net compensation, and deductions.”
Idaho – “An employer must provide employees with a statement of the deductions made from their paycheck for each pay period in which deductions were made.”
Illinois – “Each pay period, an employer must furnish employees with an itemized statement of deductions made from their wages.”
Indiana – “Each pay period, an employer subject to Indiana’s Minimum Wage Law must provide employees with a statement of the hours worked, wages paid, and a listing of deductions.”
Iowa – “An employer must provide a statement with each paycheck showing hours worked, wages earned, and deductions made [Iowa Code.”
Kansas – “Upon request by an employee, employers must furnish an itemized statement of deductions for each pay period such deductions are made.”
Kentucky – “Employers who employ ten or more employees must provide a statement showing the amount and general purpose of each deduction.”
Maine – “Employers must provide employees each payday with a statement showing the date of the pay period, the hours, total earnings and deductions.”
Maryland – “An employer must provide a statement of the gross earnings and deductions.”
Massachusetts – “An employer must provide employees with a statement that shows all deductions that were taken from wages.”
Michigan – “An employer must provide a statement of the hours worked, the gross wages paid, the pay period for which the payment is being made, and an itemization of deductions.”
Montana – “Corporations and railroads must provide employees with a statement showing the total amount of deductions for the period at least once a month.”
Nevada – “Employers must furnish employees with an itemized list showing the deductions made from wages.”
New Hampshire – “An employer must provide an itemized accounting of deductions on a monthly basis.”
New Mexico – “An employer must provide a written receipt that shows gross pay, the number of hours worked, the total wages and benefits earned, and an itemized listing of all deductions.”
New York – “An employer must furnish each employee with a statement with every payment of wages, listing gross wages, deductions, and net wages, and upon the request of an employee must furnish an explanation of how the wages were computed.”
North Carolina – “Each pay period, an employer must provide an itemized statement of deductions made.”
North Dakota – “Each time an employee is paid, an employer must provide a check stub or pay voucher listing the rate of pay, hours worked, and all deductions from earnings.”
Oklahoma – “An employer must include a brief itemized statement of deductions with each paycheck.”
Oregon – “An employer must include the following additional information: (1) the employer’s business registry number or business identification number; (2) whether the employee is paid by the hour, shift, day, or week, or on a salary, piece, or commission basis; (3) the allowances if any that are claimed as part of the minimum wage; and (4) overtime rates (if applicable), number of regular hours and overtime hours worked, and overtime pay. Employers may furnish pay statements electronically if the electronic statement contains the information required by law, the employee agrees to receive it electronically, and the employee is able to print or store the statement at the time of receipt.”
Pennsylvania – “An employer must provide a statement listing wages, hours worked, rates paid, gross wages, allowances claimed as part of the minimum wage, deductions and net wages.”
Rhode Island – “Employers must provide a pay stub that shows the hours worked, a record of all deductions, and for employers engaged in commercial construction, a record of the employee’s hourly regular rate of pay.”
South Carolina – “An employer must provide an itemized statement showing gross pay and deductions for each pay period.”
Texas – “An employer must give each employee a written earnings statement at the end of each pay period that includes certain information such as the name of the employee, the rate of pay, the total pay earned, deductions, net pay, and total hours worked by the employee. The statement must be signed by the employer or the employer’s agent.”
Utah – “Each payday, an employer must provide a statement showing the total amount of each deduction.”
Vermont – “Each pay period employees must receive a written statement that includes gross pay, hours worked, hourly rate of pay, and all itemized deductions.”
Virginia – “An employer, upon request, must provide the employee with a written statement of gross wages earned during the pay period and the amount and purpose of any deductions.”
Washington – “An employer must provide an itemized statement showing the pay basis (i.e., hours or days worked), rate or rates of pay, gross wages and all deductions for the pay period.”
West Virginia – “An employer must give employees a written pay stub for each pay period that they work, which includes: The employee’s regular rate of pay; Overtime rate of pay, if any;The units of time or rate used to calculate their wages; A statement showing deductions made from their gross pay.”
Wisconsin – “An employer must state clearly on an employee’s paycheck, pay envelope, or paper accompanying the wage payment, the number of hours worked, the rate of pay, and the amount of and reason for each deduction.”
Wyoming – “An employer must, at the time of each payment of wages, furnish each employee with a written itemized statement showing all deductions made from wages.”
If you are thinking about providing paperless pay stub options to employees, then check out my blog from a couple years ago about Going Paperless where we go over each state’s laws. Going Paperless
While I make every attempt to ensure the accuracy and reliability of the information provided in this article, the information is provided “as-is” without warranty of any kind. PayMaster, Inc or Romeo Chicco does not accept any responsibility or liability for the accuracy, content, completeness, legality, or reliability of the information contained. Consult with your CPA, Attorney, and/or HR Professional as federal, state, and local laws change frequently.
