Pay Stub Example: What Each Field Means
Written by Paystub Pilot Editorial
Payroll & Tax Desk
Reviewed by Paystub Pilot Editorial, Cross-checked against DOL recordkeeping guidance, IRS FICA guidance, and California itemized wage-statement examples.
A field-by-field pay stub example showing gross pay, taxes, deductions, net pay, YTD totals, employer details, and the lines reviewers actually check.
A Simple Pay Stub Example
Here is a plain example for a biweekly W-2 employee:
| Field | Example |
|---|---|
| Employer | Northside Fabrication LLC |
| Employee | Jordan Lee |
| Pay period | Jun 1, 2026 to Jun 14, 2026 |
| Pay date | Jun 19, 2026 |
| Pay frequency | Biweekly |
| Regular hours | 80.00 |
| Regular rate | $25.00 |
| Gross pay | $2,000.00 |
| Federal income tax | $178.42 |
| Social Security | $124.00 |
| Medicare | $29.00 |
| State income tax | $64.10 |
| Health insurance | $85.00 |
| 401(k) | $100.00 |
| Net pay | $1,419.48 |
The exact tax lines depend on the employee's W-4, work state, pre-tax deductions, year-to-date wages, and pay frequency. The purpose of the example is to show the structure.
Employer and Employee Information
A pay stub should clearly identify who paid whom. Employer name and address matter because lenders, landlords, and agencies use them to verify employment. Employee name matters because the stub has to match the application, W-2, bank account, and tax file.
Avoid full Social Security numbers. Use the last four digits or an employee ID where allowed. California's wage-statement guidance, for example, uses the last four digits or an employee identification number rather than a full SSN.
Pay Period vs Pay Date
The pay period is when the work happened. The pay date is when the money was paid. Those are not the same thing.
This distinction matters at year-end. A check dated January 2 for work performed in late December belongs to the new tax year for W-2 purposes because the pay date controls. That is why pay period vs pay date is one of the first things to check when a final stub does not match a W-2.
Earnings Section
The earnings section explains gross pay. Common lines include:
- Regular wages
- Overtime wages
- Salary
- Bonus
- Commission
- Tips
- Holiday pay
- PTO
- Shift differential
Hourly non-exempt workers should see hours and rates. A stub that only says "gross pay: $2,000" may be readable for a salaried exempt worker, but it is usually too thin for an hourly employee in a state with detailed wage-statement rules.
Tax Lines
Most W-2 stubs show federal income tax, state income tax, Social Security, and Medicare.
Social Security is 6.2% for the employee up to the annual wage base. Medicare is 1.45% on wages, with Additional Medicare Tax withheld by the employer after wages exceed $200,000 in the calendar year. Federal income tax is more complicated because it depends on the W-4 and IRS withholding tables.
If FICA is wildly off, the stub deserves a closer look. On $2,000 of wages below the Social Security wage base, employee Social Security should be $124.00 and Medicare should be $29.00.
Deductions Section
Deductions explain why net pay is lower than gross pay. The important thing is not just the amount; it is whether the deduction is pre-tax or post-tax.
Pre-tax deductions can reduce federal taxable wages. Common examples include traditional 401(k), health insurance under a cafeteria plan, HSA, and FSA contributions. Post-tax deductions come out after taxable wages are calculated. Roth 401(k), some insurance, and wage garnishments often fall here.
For a deeper list, see pay stub deductions explained.
Net Pay
Net pay is the amount actually paid to the employee. The basic check is:
Gross pay minus taxes minus deductions equals net pay.
If the stub says $2,000 gross and $1,419.48 net, the taxes and deductions should add to $580.52. If they do not, the stub has a math problem.
Year-to-Date Totals
YTD totals show cumulative earnings, taxes, deductions, and net pay since January 1. They are essential for tax reconciliation, lender review, and catching payroll mistakes early.
YTD totals should move predictably. If this period's Social Security is $124.00, the Social Security YTD should increase by $124.00 from the prior stub unless the worker reached the annual wage base or the prior stub was corrected.
What Makes a Good Template
A good template is boring in the best way. It makes the numbers easy to audit. It includes:
- Clear section labels
- Pay-period dates and pay date
- Hours and rates where needed
- Separate earning lines
- Separate tax lines
- Separate deduction lines
- Net pay
- YTD columns
- Employer and employee details
Design matters less than clarity. A stub that looks polished but hides overtime hours or combines all deductions into one unexplained line is worse than a plain stub that shows every calculation.
Create a pay stub and preview the PDF before downloading the clean copy.