Pay Stub Basics
What is a pay stub? Earnings, deductions and net pay explained.
A pay stub is a detailed earnings statement for a specific pay period. It helps workers and businesses understand how gross earnings become take-home pay.
Information commonly shown on a pay stub
A typical pay stub identifies the employer and worker, the pay date and pay period, current earnings, deductions, taxes, net pay and year-to-date totals. Exact requirements vary by location and employment arrangement.
Gross earnings
The amount earned before taxes and other deductions. It may include regular wages, overtime, bonuses, commissions or other compensation.
Deductions and taxes
Amounts withheld or subtracted, potentially including applicable taxes, benefit contributions, retirement contributions or authorized deductions.
Net pay
The amount remaining after deductions—the amount generally paid to the worker for that pay period.
Why accuracy matters
Pay stubs can support payroll reconciliation, worker questions, tax preparation and recordkeeping. Every figure should reflect legitimate source records. A pay stub generator organizes information; it does not verify whether the information entered is correct.
Official references and next steps
Employers should confirm current federal withholding and payroll obligations using IRS Publication 15 and the current IRS withholding methods. Federal wage-record requirements are summarized by the U.S. Department of Labor. State pay-statement rules can require additional information.
Reviewed August 26, 2026. This article provides general education, not tax, legal, accounting or payroll advice. See our editorial standards and responsible-use policy.
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