Providing Employees Payroll Information

Although federal law doesn't require you to provide wage statements to your employees, many states do. See the map below for details.

Therefore, you should provide your employees with a statement that details gross wages, what deductions have been made, and net pay.

As a practical matter, it makes sense to give your employees this information with their pay. If you've made a mistake in withholding, it’s very possible an employee will catch it. It also provides employees with the information they need to ensure appropriate withholding.

You may want to use payroll software that will print a standard pay stub for you.

Select a state from the map below to get information on the wage statements to be provided to employees:

Wage Statements in Alaska    choose another state

Alaska employers must include the following information on employee paystubs: pay rate, gross and net wage, pay period dates, weekly hours worked, federal income tax deductions, Federal Insurance Contribution Act deductions, Alaska Employment Security Act contributions, board and lodging costs, advances and other authorized deductions.

Wage Statements in Alabama    choose another state

Alabama has no law on wage statements.

Wage Statements in Arkansas    choose another state

Arkansas has no law on wage statements.

Wage Statements in Arizona    choose another state

In Arizona, employers that use direct deposit programs must provide employees with a statement of earnings for each deposit.

Wage Statements in California    choose another state

Every employer in California must semimonthly or at the time of each payment of wages furnish each of its employees an itemized statement in writing showing: (1) gross wages earned; (2) total hours worked for each employee whose compensation is based on an hourly wage; (3) all deductions, provided that all deductions made on written orders of the employee may be aggregated and shown as one item; (4) net wages earned; (5) the inclusive dates of the period for which the employee is being paid; (6) the name of the employee and the employee's Social Security number; and (7) the name and address of the legal entity that is the employer.
The statement must be in the form of a detachable part of the check, draft or voucher paying the employee's wages or a separate document when wages are paid by personal check or cash.
Effective January 1, 2008, employers will be required to display no more than the last four digits of an employee's Social Security number or an existing employee identification number on the employee's wage statement.

Wage Statements in Colorado    choose another state

Every employer in Colorado must furnish to each employee, at least monthly or at the time of each payment of wages, an itemized pay statement in writing, showing the following: (1) gross wages earned; (2) all withholdings and deductions; (3) net wages earned; (4) the inclusive dates of the pay period; (5) the name of the employee or the employee's Social Security number; and (6) the name and address of the employer.

Wage Statements in Connecticut    choose another state

In Connecticut, each hourly-paid employee must be given a statement at the time of payment showing the hours worked, gross earnings (showing straight time and overtime as separate entries), itemized deductions and net earnings. Statements of hours worked and separation of straight time and overtime is not required for salaried employees or for employees for whom time records are not required under state minimum wage law or under the FLSA.

Wage Statements in District of Columbia    choose another state

In the District of Columbia, an itemized wage statement, showing the date of the wage payment, gross wages paid, deductions from and additions to wages, net wages paid, hours worked during the pay period, and any other information as the Mayor may prescribe by regulation, must be provided with each paycheck.

Wage Statements in Delaware    choose another state

Employers of over three employees in Delaware must furnish to each employee at the time of payment a statement, either on the check or on a separate slip of paper, showing the wages due, the pay period for which the wages are due and the total amount of deductions, separately specified. For hourly employees, the statement must also show the total number of hours for the pay period.

Wage Statements in Florida    choose another state

Florida has no law on wage statements.

Wage Statements in Georgia    choose another state

Georgia has no law on wage statements.

Wage Statements in Hawaii    choose another state

Every employer in Hawaii must furnish each employee at every payday with 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.
Effective July 8, 2005, employers may furnish an electronic record of total gross and net income, deductions, date of payment, and pay period covered to those employees who give written authorization to receive the notice electronically.

Wage Statements in Iowa    choose another state

In Iowa, within 10 days of a request by an employee, an employer must furnish a written, itemized statement listing earnings and deductions made for each pay period, together with explanation of how they were computed. Employers need only honor one request per calendar year unless the rate of earnings, hours or deductions change during the calendar year. Each change entitles the employee to another request for an itemized statement.

Wage Statements in Idaho    choose another state

In Idaho, an employer must furnish each employee with a statement of deductions made from the employee's wages each pay period that deductions are made.

Wage Statements in Illinois    choose another state

Employers in Illinois must furnish each employee with an itemized statement of deductions made from the employee's wages for each pay period.

Wage Statements in Indiana    choose another state

Indiana employers must include the hours worked, the wages paid and a list of deductions on employee pay stubs.

Wage Statements in Kansas    choose another state

In Kansas, employers must give each employee, upon request, the applicable rate of pay, vacation and sick policies, other employment practices and a statement of deductions. Written or posted notice may be used.

Wage Statements in Kentucky    choose another state

In Kentucky, all employers of 10 or more employees must, at the time wages are paid, furnish each employee with a statement giving the amount of any deduction from the employee's wages or salary, giving the amount of the deduction and the general purpose for which the deduction was made.

Wage Statements in Louisiana    choose another state

Louisiana has no law on wage statements.

Wage Statements in Massachusetts    choose another state

In Massachusetts, every person making a deduction from wages of any employee for Social Security; unemployment compensation benefits; pension, vacation or health and welfare funds; state or federal taxes; dues check off; credit union contributions and every person engaged in contracting or subcontracting highway, building and public works contractors' employees must furnish each employee with a suitable pay slip, check stub or envelope, notifying the employee of the amount of each deduction at the time of payment of the wages from which the deductions or contributions have been made. In addition, all employees must receive written notification of the nature of any new deduction or contribution when implemented.
New employees must be notified in writing at the time of the first payment of wages of the nature of each deduction or contribution.

Wage Statements in Maryland    choose another state

In Maryland, for each pay period an employer must give each employee a statement of gross earnings and deductions.

Wage Statements in Maine    choose another state

Maine employers must include total earnings, pay period dates, hours worked and itemized deductions on employee pay stubs.
Effective June 29, 2005, payment of wages may be made by direct deposit system, automated teller machine card, or other means of electronic transfer. An accurate record of the transfer, including the dates of the pay period, hours worked, total earnings and itemized deductions must be provided at the time of the transfer. For records provided in an electronic format, the employee must have ready access to the information and be able to print it without cost.

Wage Statements in Michigan    choose another state

In Michigan, all employers must furnish an itemized statement of deductions to employees.

Wage Statements in Minnesota    choose another state

In Minnesota, at the end of each pay period the employer must provide each employee with an earnings statement including the following information: the employee's name, hourly rate of pay, total number of hours worked (unless exempt from minimum wage coverage), total gross pay amount, list of deductions, net pay amount and the date on which the pay period ends.

Wage Statements in Missouri    choose another state

In Missouri, corporations and railroads must furnish statements of total deductions with paychecks at least once a month.

Wage Statements in Mississippi    choose another state

Mississippi has no law on wage statements.

Wage Statements in Montana    choose another state

In Montana, all employers in the state must furnish to every employee each payday an itemized statement of all deductions or, where no deductions occur, a statement that no deductions have been made.

Wage Statements in North Carolina    choose another state

In North Carolina, an itemized statement of deductions must be provided for each pay period deductions are made.

Wage Statements in North Dakota    choose another state

In North Dakota, employers must provide each employee each pay period with a check stub or pay voucher that indicates hours worked, rate of pay and required state and federal deductions.

Wage Statements in Nebraska    choose another state

In Nebraska, in each payroll record (paycheck stub, Form W-2 or other document) furnished to an employee by an employer for any purpose, the amount of Nebraska wages and withholding must be stated separately from the wages and withholding tax for any other jurisdiction.

Wage Statements in New Hampshire    choose another state

Every covered employer in New Hampshire must furnish each employee with a statement of deductions made from the employee's wages for each pay period in which the deductions were made.

Wage Statements in New Jersey    choose another state

In New Jersey, employees must be furnished with statements of deductions for each pay period during which deductions are made.

Wage Statements in New Mexico    choose another state

In New Mexico, every employer must provide a written receipt to employees, detailing 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.

Wage Statements in Nevada    choose another state

Employers in Nevada must provide itemized statements of deductions with paychecks.

Wage Statements in New York    choose another state

Employers in New York, must furnish each employee with a statement with every payment of wages listing gross wages, deductions and net wages and, upon request, an explanation of how those wages were computed.

Wage Statements in Ohio    choose another state

Ohio has no law on wage statements.

Wage Statements in Oklahoma    choose another state

In Oklahoma, with each payment of wages, the employer must issue to each employee a brief itemized statement of all deductions.

Wage Statements in Oregon    choose another state

In Oregon, employers of one or more employees during the calendar month must furnish employees with itemized statements of deductions from wages, salaries or commissions on regular paydays. The statement should be sufficiently itemized to show the amount and purpose of each deduction.

Wage Statements in Pennsylvania    choose another state

Pennsylvania has no law on wage statements.

Wage Statements in Puerto Rico    choose another state

No information available.

Wage Statements in Rhode Island    choose another state

On Rhode Island, on established paydays, employers must furnish a statement of hours worked during the pay period (not applicable to exempt employees), a record of all deductions made from gross earnings for the pay period with an explanation of the basis for the deductions and for employees in the commercial construction industry only, a record of the employee's hourly rate of pay.

Wage Statements in South Carolina    choose another state

In South Carolina, every employer must keep records of names and addresses of all employees and of wages paid and deductions made each payday. Each employee must be furnished with an itemized statement showing gross pay and the deductions made from wages for each pay period.

Wage Statements in South Dakota    choose another state

South Dakota has no law on wage statements.

Wage Statements in Tennessee    choose another state

Tennessee has no law on wage statements.

Wage Statements in Texas    choose another state

In Texas, at the end of each pay period, employers subject to the Texas Minimum Wage Act must give each employee a written earnings statement covering the pay period. The statement must be signed by the employer and must include: (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 deductions made from the employee's wages and the purpose of the deductions; (5) the amount of pay after all deductions are made; and (6) the total number of hours worked by the employee if the employee is paid on an hourly basis or the total amount of work done by the employee during the pay period in units of production if the employee is paid on a piece-rate basis.
The words "medical certificate" must appear on the statement of deductions if the employee is paid a wage lower than the applicable minimum wage rate based on medical certification that the employee is a person with a disability that impairs the person's earning capacity.
The statement of deductions may be in any form desired by the employer and it is sufficient that the information required is stated on a check voucher or bank draft given to the employee as a paycheck.

Wage Statements in Utah    choose another state

In Utah, deductions must be itemized semimonthly or monthly, at the employer's option, and furnished to the employee.

Wage Statements in Virginia    choose another state

In Virginia, upon request, an employer must furnish an employee with a written statement showing gross wages and the amount and purpose of any deduction.

Wage Statements in Virgin Islands    choose another state

No information available.

Wage Statements in Vermont    choose another state

Vermont has no law on wage statements.

Wage Statements in Washington    choose another state

In Washington, employees must be furnished, at the time of wage payment, with an itemized statement showing the pay basis (hours or days worked), rate or rates of pay, gross wages and all deductions from gross wages for that pay period.

Wage Statements in Wisconsin    choose another state

In Wisconsin, an itemized statement of deductions must appear on the pay envelope or on a paper accompanying payment.

Wage Statements in West Virginia    choose another state

In West Virginia, employees must receive an itemized statement of deductions with each payment of wages.

Wage Statements in Wyoming    choose another state

In Wyoming, employers are required to give employees an itemized statement of all payroll deductions at the time wages are paid, either on a detachable portion of a check or on a separate slip of paper.