Understanding pay stub requirements is a core element of payroll compliance. But for busy HR leaders, staying current on wage laws often proves to be a never-ending challenge, especially when managing a workforce spread across the U.S. From what information is required on a pay stub to whether it must be delivered in print or electronically, explore the top considerations for paystub requirements.
What Are Pay Stub Requirements?
While laws vary by state and compensation structure, paystubs generally include the following:
- Employer and employee name
- Pay period dates
- Total hours worked
- Pay rate
- Gross and net earnings
- Taxes
- Deductions
- PTO information
The Federal Law: Do Employers Have to Provide a Pay Stub?
There is no federal law that explicitly requires employers to provide pay stubs to their employees. The obligation to issue pay stubs falls primarily on state law. However, several federal statutes directly shape what payroll information must be tracked, recorded, and disclosed, even if they stop short of mandating a physical or electronic pay stub.
For example, the Fair Labor Standards Act (FLSA) requires employers to maintain accurate records of hours worked and wages paid. The Davis-Bacon Act requires contractors on federal construction projects to pay prevailing wages and provide workers with a statement of the wages earned, deductions taken, and actual wages paid.
State Laws: Are Employers Required to Provide Pay Stubs?
Since federal law does not mandate pay stubs, the responsibility falls entirely on individual states to protect workers’ rights to wage transparency. The result is a patchwork of laws across the country. Some states have robust, detailed requirements, others offer minimal guidance, and a few have no requirement at all. This is outlined in the sections to follow.
Pay Stub Requirements by State: A Map
The following map notes the states that do and do not require pay stubs.
States that Do Not Require Pay Stubs
The following states don’t require pay stubs:
- Alabama
- Arkansas
- Florida
- Georgia
- Louisiana
- Mississippi
- South Dakota
- Tennessee
States that Require Pay Stubs
The following states require pay stubs of some form, though delivery method and contents may vary:
- Alaska
- Arizona
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Puerto Rico
- Rhode Island
- South Carolina
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Chart of the Pay Stub Requirements by State
State laws on pay stubs typically fall into one of three broad categories:
1. Access States:These states require employers to give employees access to their pay information, but do not mandate that a physical or electronic stub be handed over. The employee may need to request the information.
2. Opt-In States: Opt-in refers to the delivery method. In opt-in states, employers may distribute pay stubs electronically, but only if the employee agrees to receive them in that format. If an employee does not opt in to electronic delivery, the employer must provide a physical, printed stub.
3. No Requirement States: A small number of states have no law requiring pay stubs in any form. However, even in these states, federal FLSA recordkeeping obligations still apply, meaning employers must track and maintain wage data internally.
Pay stub requirements by state include the following:
| STATE | REQUIREMENT |
| Alabama | No Requirement |
| Alaska | Access State; Pay stub must include the number of straight-time and overtime hours worked, rate of pay, gross wages, and deductions. |
| Arizona | Access State; Pay stub must outline earning and deductions. |
| Arkansas | No Requirement |
| California | Opt-In State. Pay stubs are required to be printed or in writing, unless employee requests otherwise. Pay stub must include gross wages earned, hours worked (salary workers excluded), deductions, net wages earned, pay period, employee name and last four digits of SSN or EIN, all applicable hourly rates (regular, overtime, etc.), and employer name and address. |
| Colorado | Access State; Pay stub must include gross wages earned, all withholdings and deductions, net wages earned, pay period dates, name of the employee or the employee’s SSN, and the name and address of the employer. |
| Connecticut | Access State; Pay stub must include record of hours worked, gross earnings showing straight time and overtime as separate entries, itemized deductions, and net earnings. |
| Delaware | Access State; Pay stub must include pay period, total hours worked (if hourly), gross wages, deductions, and net wages. |
| District of Columbia | Access State; Pay stub must include total hours worked, hourly or per piece rate, itemized deductions, number of hours of work offered, total hours worked, pay period date, and employee name and EIN. |
| Florida | No Requirement. |
| Georgia | No Requirement. |
| Hawaii | Opt-In State; Pay stub must include name of the employer, name of the employee, total hours worked, overtime hours, straight-time compensation, overtime compensation, other compensation, total gross compensation, amount and purpose of each deduction, total net compensation, date of payment, and pay period covered. |
| Idaho | Access State; Pay stub must include total pay and deductions. |
| Illinois | Access State; Pay stub must include hours worked, rate of pay, overtime pay and overtime hours, gross wages, itemized deductions, wages and deductions year to date. |
| Indiana | Access State, Pay stub must include hours worked, wages paid, and deductions made. |
| Iowa | Access State; Pay stub must include hours worked, wages earned, and deductions. |
| Kansas | Access State; There aren’t specific requirements for what goes on the pay stub, but employers must provide an itemized list of deductions per pay period upon employee request. |
| Kentucky | Access State; Pay stub must list all deductions. |
| Louisiana | No Requirement. |
| Maine | Access State; Pay stub must include date of the pay period, hours worked, total earnings, and itemized deductions |
| Maryland | Access State; Pay stub must include employer name, address, and phone number, payment date, pay period dates, number of hours worked during pay period (unless employee is overtime exempt), rates of pay, bonuses and commissions if applicable, piece rate pay if applicable, gross and net pay earned, and deductions. |
| Massachusetts | Access State; Pay stub must include name of employer and employee, payment date, number of hours worked, hourly rate, deductions, and any increases made during the pay period. |
| Michigan | Access State; Pay stub must include hours worked, gross wages, pay period dates, itemized deductions, and total units for by piece work. |
| Minnesota | Access State; Pay stub must include employee name, rate(s) of pay (including whether the employee is paid by the hour, shift, day, week, salary, piece, commission, or other method), total hours worked (unless exempt), gross pay earned, deductions, net pay, and \employer name, address, and phone number. |
| Mississippi | No Requirement |
| Missouri | Access State; Pay stub must list all deductions. |
| Montana | Access State; Pay stub must list all deductions. |
| Nebraska | Access State; Pay stub must include employer name, hours worked (unless exempt), wages earned, and deductions made. |
| Nevada | Access State; Pay stub must include gross wage, deductions, net wage, hours worked, and date of payment. |
| New Hampshire | Access State, Pay stub must list all deductions. |
| New Jersey | Access State; Pay stub must include rate of pay, hours worked, gross wages, and net wages. |
| New Mexico | Access State; Pay stub must include name of employer, hours worked, gross pay, total wages and benefits earned, and itemized deductions withheld. |
| New York | Access State; Pay stub must include pay period dates, name of employee and employer, address and phone number of employer, rate(s) of pay, gross wages, deductions, allowances, prevailing wage supplements (if applicable), and net wages. |
| North Carolina | Access State; Pay stub must list deductions. |
| North Dakota | Access State; Pay stub must include number of hours worked, rate of pay, required stated and federal deductions, and any authorized deductions. |
| Ohio | Access State; Pay stub must include employee name and address, employer name, gross wages, net wages, deductions, pay period dates, pay date, and for hourly workers, number of hours worked, hourly wage, and overtime hours worked. |
| Oklahoma | Access State; Pay stub must include a list of deductions. |
| Oregon | Opt-In State; Printed pay stubs must be delivered unless employee agrees to electronic format. Pay statements must include pay period dates, date of payment, employee name, employer name, phone number, and address, rates(s) of pay, gross wages, net wages, deductions, and allowances. |
| Pennsylvania | Access State; Pay stub must include hours worked, pay rate, gross wages, deductions, and pay period dates. |
| Puerto Rico | Access State; Pay stub must include name and address of employer, employee name, occupation, pay period dates, total hours worked (regular and overtime), wages earned, additions and deductions, and net pay. |
| Rhode Island | Access State; Pay stub must outline hours worked and deductions made. |
| South Carolina | Access State; Pay stub must show gross pay and deductions. |
| South Dakota | No Requirement |
| Tennessee | No Requirement |
| Texas | Access State; Pay stub must include hours and dates worked, payroll deductions, net wages, employee name, and employer name and address. |
| Utah | Access State; Pay statement must outline deductions. |
| Vermont | Access State; Pay stub must include hourly rate, hours worked, gross pay, and deductions. |
| Virginia | Access State; Pay stubs must include gross wages, deductions, employer name, hours worked, and rate of pay. |
| Washington | Access State; Pay stub must include hours worked, pay rate, gross wages, deductions, and pay period dates. |
| West Virginia | Access State; Pay stub must list all deductions. |
| Wisconsin | Access State; Pay stub must list all deductions. |
| Wyoming | Access State; Pay stub must list all deductions. |
So, Are Pay Stubs Required?
Pay stubs are required on a regular frequency in most states. The states that don’t require pay stubs are:
- Alabama
- Arkansas
- Florida
- Georgia
- Louisiana
- Mississippi
- South Dakota
- Tennessee
How Paycor Helps You Navigate Pay Stub Requirements
With pay stub laws varying by state, having the right payroll platform in your corner makes all the difference. Paycor’s payroll solution is built to take the complexity out of compliance, so you can focus on running your business.
Paycor Payroll Software offers:
- Proactive alerts and compliance warnings to keep pay stubs compliant no matter the state
- Pay stub preview that allows employees to access pay stubs three days before payday to avoid payroll errors and last-minute changes
- Full transparency into cash requirements, tax liability, and a host of payroll reports
- AutoRun to process payroll at a set date and time
- And more!
Stay Compliant with Payment Stub Requirements Across the U.S.
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