Pay Stub and Wage Statement Requirements by State (2026)

Federal Law Does Not Require a Pay Stub

This surprises people. The FLSA requires employers to keep accurate records of hours and wages, but it does not require them to hand you a statement. Pay stub rights come from state law.

Roughly ten states require no stub at all. Most require one in some form, and a handful, led by California and New York, require very specific content and impose real penalties for getting it wrong.

What a Compliant Stub Usually Shows

In access states and detailed states alike, the useful stub contains:

• Gross wages for the period.
• Total hours worked, split between straight time and overtime.
• The applicable hourly rates, including the overtime rate.
• All deductions, itemized.
• Net pay.
• Pay period start and end dates.
• Employer legal name and address.

California Labor Code section 226 adds employee name and last four digits of the identification number, and it allows statutory penalties per violation. New York requires similar detail under the Wage Theft Prevention Act.

Reading Your Stub for Overtime Errors

Four checks catch most problems in under five minutes:

• . Does the overtime rate equal 1.5 times the rate shown? If your stub shows a 20 dollar base and a 30 dollar overtime rate, fine. If it shows 20 and 25, something is wrong.
• . Are bonuses folded into the rate? A nondiscretionary bonus should raise your regular rate for that week. If your overtime rate never moves in a bonus week, it was probably excluded illegally. See the weighted average guide.
• . Are hours counted by workweek? A biweekly stub showing 80 hours with no overtime, when one week had 46, is a classic averaging error.
• . Do shift differentials appear in the overtime rate? They should. Our shift differential guide explains why.

Run the numbers independently with the paycheck calculator and compare line by line.

Electronic Stubs

Most states allow electronic delivery, but usually with conditions: you must be able to access and print the statement without cost, and some states require your consent to go paperless. A portal you lose access to on your last day is a problem, so download your stubs while employed.

For Employers

• Show hours, rates, and overtime separately rather than as a single "wages" line.
• Recalculate the regular rate in any week with bonuses, differentials, or multiple rates.
• Retain payroll records for at least three years and time records for two, per FLSA. Details in our records retention guide.

Related Guides in This Cluster

• Hub: Overtime Compliance in Plain Language
• Final Paycheck Laws by State
• Time Clock Rounding and De Minimis Rules
• Overtime Statute of Limitations and Back Pay

Frequently Asked Questions

Does federal law require a pay stub?

No. The FLSA requires recordkeeping but not a pay statement. Pay stub requirements come from state law and vary widely.

What must a California pay stub include?

Nine items under Labor Code section 226, including gross wages, total hours worked, all hourly rates, itemized deductions, net pay, pay period dates, and employer identification.

Can my employer only give me electronic stubs?

In most states yes, provided you can access and print them free of charge. Some states require your consent first.

What should I do if my stub does not show overtime hours?

Ask payroll in writing for a breakdown of hours by workweek. Keep the response, since missing hour detail is often the first sign of an averaging or rounding error.