A pay stub is the statement that comes with each payment of wages, showing gross pay, every deduction and net pay for the pay period. Whether an employer must give one, and what it must show, is set by state, provincial or national law, so California, the UK and the Canadian provinces each have their own list.
In the UK it's called a payslip, and in some Canadian provinces a statement of earnings or a pay sheet. The job is the same: to let the employee check that their pay was worked out correctly. Here's what the rules say in the places most of my readers employ people.
What a pay stub usually shows
| Section | What it tells the employee |
|---|---|
| Pay period dates | Which days the payment covers |
| Hours and rates | Hours worked at each hourly rate, for hourly staff |
| Gross pay | Total earned before anything comes off |
| Deductions | Taxes, pension or retirement contributions, benefits and any other deductions, each listed |
| Net pay | What's paid into the bank account or by cheque |
| Employer and employee details | Who's paying whom |
United States: federal records versus state pay stub laws
The federal Fair Labor Standards Act focuses on the records an employer keeps rather than what it hands over. The Department of Labor's Fact Sheet 21 says every covered employer must keep certain records for each non-exempt worker, and that the law requires no particular form for them. The records include the employee's name and Social Security number, when the workweek starts, the basis of pay, straight-time and overtime earnings, all additions and deductions, and the date of payment and the pay period it covers.
Payroll records must be kept for at least three years, and the records wages are calculated from, such as time cards, for two years. The duty to give the employee a statement each payday comes from state law, and that's where the detail lives.
California's nine required items
California is the state most people look up. Under Labor Code section 226, every time wages are paid, or at least twice a month, the employee must get a detachable part of the check or a separate written statement, even if they're paid in cash. It must show:
- Gross wages earned
- Total hours worked, except for salaried exempt employees
- Piece-rate units and rates, for piece-rate workers
- All deductions, with deductions the employee authorised in writing allowed as one item
- Net wages earned
- The dates of the pay period
- The employee's name and only the last four digits of their Social Security number, or an employee ID number
- The name and address of the legal entity that's the employer
- Every hourly rate in effect during the period and the hours worked at each
The Social Security rule is the one older payroll templates still get wrong. Since January 1, 2008, only the last four digits can appear. California's Labor Commissioner also publishes sample pay stubs for hourly and piece-rate employees.
United Kingdom: payslips are a legal right
GOV.UK says your employer must give you a payslip, on or before payday, printed or electronic. It must show your earnings before and after deductions, the amount of any deductions that can change each time you're paid, such as tax and National Insurance, and the number of hours worked if your pay varies with time worked. GOV.UK also notes that payslips can be used as proof of your earnings, tax paid and any pension contributions, which is why lenders and landlords ask for them.
Fixed deductions, such as repaying a season ticket loan, can be explained on the payslip or in a separate statement sent before the first payslip and updated every year. Contractors and freelancers aren't covered, and nor are the police service, merchant seamen or share fishermen.
Canada: two provincial examples
Newfoundland and Labrador requires a statement of earnings every payday showing the pay period dates, each wage rate and the hours worked at it, gross pay, the amount and purpose of each deduction, and net pay. Quebec's labour standards law requires a pay sheet with the wages that has enough information for the employee to check how their pay was calculated.
The last statement an employee receives matters most, so our final paycheck guide explains when the final one is due.
If you're self-employed
Many searches for a pay stub come from freelancers who need proof of income for a landlord or lender. Nobody is legally required to issue you one, but you can produce a clear income statement from your own records. Our guide on how to create a paystub if you're self-employed shows what to include, and your year-end Form W-2 does the same job for employees.
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How long to keep pay records
| Where | Rule |
|---|---|
| US federal (FLSA) | Payroll records for at least 3 years; time cards and wage calculation records for 2 years |
| Newfoundland and Labrador | Payroll records for 4 years from the last entry |
My verdict
If you employ people, use payroll software that produces a compliant pay stub for every state or country you pay in, and check one sample against the official list each year. If you're the employee, read the stub every time: it's the only easy way to spot a missed overtime hour or a deduction you never agreed to.
Related guides live in the Creator Pay Rates: What YouTube, TikTok, Instagram, Facebook and Snapchat Really Pay (75 Answers).
Frequently asked questions
What is a pay stub?
A pay stub is the statement that comes with each wage payment showing gross pay, deductions and net pay for the pay period.
Is an employer required to give a pay stub?
That depends on state or national law. California requires an itemized statement each time wages are paid, and in the UK employers must give a payslip on or before payday.
What must a California pay stub include?
Nine items, including gross wages, total hours, all deductions, net wages, pay period dates, the employee's name with only the last four digits of their Social Security number, the employer's legal name and address, and every hourly rate with the hours worked at it.
Can a pay stub be electronic?
In the UK, yes: employers can choose printed or electronic payslips, as long as they're provided on or before payday. In the US, the rules depend on the state.
How long must US employers keep payroll records?
Under the FLSA, payroll records for at least three years and records used to calculate wages, such as time cards, for two years.
What must a UK payslip show?
Earnings before and after deductions, any deductions that can change each payday, and hours worked if pay varies with time worked.
