# Pay Stub Requirements by State: What a Wage Statement Must Show (2026)

No federal law requires pay stubs, but most states do: 51 jurisdictions compared on whether a statement is required, how it may be sent and what it must show.

---

- **Canonical URL:** https://dothecalculation.com/blog/business/pay-stub-requirements-by-state
- **Category:** Business
- **Author:** Do The Calculation Team
- **Published:** 2026-09-26
- **Reading time:** 21 min read
- **Publisher:** Do The Calculation (https://dothecalculation.com)
- **Methodology:** https://dothecalculation.com/methodology

---

## Do employers have to provide pay stubs?

Not under federal law. The Fair Labor Standards Act makes employers keep payroll records but does not require them to give employees a pay stub. Most states do require a written or electronic wage statement with each payday, and they differ on what it must show and how it may be delivered. Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, South Dakota and Tennessee have no general requirement, Texas has one only for employees outside the FLSA, and several others only require a statement of deductions or a stub on request.

Below is a table of all 50 states and the District of Columbia, each row citing the statute or regulation it is based on, followed by the states with the most detailed rules (California, New York, Washington, Colorado, Illinois and Massachusetts), the states with none (Texas and Florida get their own section because the answer is less simple than usually claimed), the rules for electronic pay stubs and leave balances, record retention, and penalties. This is general information checked in September 2026, not legal advice; statutes change, so confirm the current text before relying on it.

Tool: [Make pay stubs that cover the common requirements](https://dothecalculation.com/tools/pay-stub-generator) — The free pay stub generator prints employer and employee details, the pay period and pay date, each type of earnings with rate and hours, every tax and deduction, net pay, year-to-date totals and optional leave balances. It runs in your browser.

## What federal law requires: records, not stubs

The Department of Labor’s Fact Sheet #21 says the FLSA “requires no particular form for the records”, but they must include identifying information about each non-exempt employee and data about hours worked and wages earned (https://www.dol.gov/agencies/whd/fact-sheets/21-flsa-recordkeeping). The list in 29 CFR Part 516 includes the employee’s name, address and occupation, the workweek, hours worked each day and each workweek, the regular hourly rate, straight-time and overtime earnings, additions to and deductions from wages, total wages paid each pay period, and the pay date and period covered. That is almost exactly the content of a good pay stub, which is why a stub is the easiest way to show those records to an employee even where no law demands one.

Two federal retention rules apply everywhere. Under the FLSA, payroll records must be kept for at least three years, and the records wages are computed from, such as time cards, wage rate tables and records of additions to or deductions from wages, for two years. Under the tax rules, the IRS asks employers to “keep all records of employment taxes for at least 4 years” (Publication 15, https://www.irs.gov/publications/p15). Many states add longer periods of their own.

## Pay stub requirements in all 50 states and DC

“Required” means a statute or regulation requires a statement with each payday; “deductions only” means the law requires a statement of deductions but not of full earnings. Delivery shows what the law says about paper and electronic statements; “silent” means the text we read does not address it. Rows marked “not verified against the statute” could not be checked against the statute text itself when this guide was written, because the state’s code site and every mirror we tried refused the connection; treat those rows as a starting point and read the statute before relying on them.

**Wage statement requirements by state (checked September 2026)**
| State | What the law requires | Law |
| --- | --- | --- |
| Alabama | No general requirement. | [None in Code of Ala. Title 25](https://codes.findlaw.com/al/title-25-industrial-relations-and-labor/) |
| Alaska | Yes, every pay period. Delivery: written or electronic. Must show: rate, gross and net, pay period, federal tax, FICA, unemployment contributions, hours (straight and overtime), other deductions. | [8 AAC 15.160(h)](https://www.law.cornell.edu/regulations/alaska/8-AAC-15.160) |
| Arizona | Only when paid by direct deposit or payroll card. Delivery: written or electronic. Must show: earnings and withholdings. | [A.R.S. § 23-351(E)–(F)](https://www.azleg.gov/ars/23/00351.htm) |
| Arkansas | No general requirement. | [None in Ark. Code §§ 11-4-401 to -405](https://codes.findlaw.com/ar/title-11-labor-and-industrial-relations/ar-code-sect-11-4-401.html) |
| California | Yes, each payday. Delivery: paper, or electronic with consent, a paper opt-out and free printing. Must show: nine items including gross, total hours, deductions, net, pay period dates, last 4 of SSN or employee ID, employer legal name and address, every hourly rate and hours at it. | [Lab. Code § 226](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=226.) |
| Colorado | Yes, at least monthly. Delivery: in writing. Must show: gross, withholdings and deductions, net, pay period dates, employee name or SSN, employer name and address. | [C.R.S. § 8-4-103(4)](https://colorado.public.law/statutes/crs_8-4-103) |
| Connecticut | Yes, each payday. Delivery: written, or electronic with consent and a way to print. Must show: hours, gross with straight time and overtime shown separately, itemized deductions, net. | [Conn. Gen. Stat. § 31-13a](https://codes.findlaw.com/ct/title-31-labor/ct-gen-st-sect-31-13a.html) |
| Delaware | Yes, each payday. Delivery: on the check, a slip, or electronic if the employee can keep it. Must show: wages due, pay period, each deduction, hours for hourly staff. | [19 Del. C. § 1108(4)](https://delcode.delaware.gov/title19/c011/index.html) |
| District of Columbia | Yes, each payday. Delivery: silent. Must show: pay date, gross, deductions and additions (tips on a separate line), net, hours, tip declaration; from 2026 the sources of compensation. | [D.C. Code § 32-1008](https://code.dccouncil.gov/us/dc/council/code/sections/32-1008) |
| Florida | No general requirement (labor pools only). Delivery: labor pools: written. Must show: labor pools: each deduction. | [Fla. Stat. § 448.24(2)(g)](https://codes.findlaw.com/fl/title-xxxi-labor/fl-st-sect-448-24.html) |
| Georgia | No general requirement. | [None in O.C.G.A. §§ 34-7-2, 34-7-3](https://codes.findlaw.com/ga/title-34-labor-and-industrial-relations/ga-code-sect-34-7-2.html) |
| Hawaii | Yes, each payday. Delivery: paper; electronic with the employee’s written authorization. Must show: gross, each deduction and its purpose, net, pay date, pay period. | [Haw. Rev. Stat. § 388-7](https://codes.findlaw.com/hi/division-1-government/hi-rev-st-sect-388-7/) |
| Idaho | Deductions only, when deductions are made. Delivery: not confirmed. Must show: statement of deductions. | Idaho Code § 45-609 (not verified against the statute) |
| Illinois | Yes, a pay stub each period. Delivery: paper or electronic. Must show: pay stub; copies on request; keep 3 years. | [820 ILCS 115/10](https://codes.findlaw.com/il/chapter-820-employment/il-st-sect-820-115-10/) |
| Indiana | Yes, each pay period. Delivery: silent. Must show: hours, wages, deductions. | [Ind. Code § 22-2-2-8](https://codes.findlaw.com/in/title-22-labor-and-safety/in-code-sect-22-2-2-8.html) |
| Iowa | Yes, each payday. Delivery: mail, in person, electronic with opt-out, or online with free printer access. Must show: hours, wages earned, deductions. | [Iowa Code § 91A.6](https://codes.findlaw.com/ia/title-iii-public-services-and-regulation-chs-80-122c/ia-code-sect-91a-6/) |
| Kansas | On request only. Delivery: silent. Must show: itemized deductions. | [K.S.A. 44-320](https://ksrevisor.gov/statutes/chapters/ch44/044_003_0020.html) |
| Kentucky | Yes, for employers with 10 or more employees that make deductions. Delivery: paper, or electronic with computer and printer access. Must show: each deduction and its purpose. | [KRS 337.070](https://codes.findlaw.com/ky/title-xxvii-labor-and-human-rights/ky-rev-st-sect-337-070/) |
| Louisiana | No general requirement. Must show: internal records only. | [La. R.S. 23:14](https://codes.findlaw.com/la/revised-statutes/la-rev-stat-tit-23-sect-14/) |
| Maine | Yes, each payday. Delivery: electronic allowed with free access and printing. Must show: pay period, hours, total earnings, itemized deductions. | [26 M.R.S. § 653](https://legislature.maine.gov/legis/statutes/26/title26sec653.html) |
| Maryland | Yes, each pay period. Delivery: physical stub or online statement. Must show: employer name, address and phone, pay date and period, hours (non-exempt), rates, gross, net, each deduction, other pay. | [Lab. & Empl. § 3-504](https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gle&section=3-504&enactments=false) |
| Massachusetts | Yes, each payday. Delivery: pay slip, check stub or envelope. Must show: employer, employee, date, hours, hourly rate, deductions or increases. | [M.G.L. c. 149, § 148](https://codes.findlaw.com/ma/part-i-administration-of-the-government-ch-1-182/ma-gen-laws-ch-149-sect-148.html) |
| Michigan | Yes, each payday. Delivery: not confirmed. Must show: hours, gross, pay period, itemized deductions. | MCL 408.479 (not verified against the statute) |
| Minnesota | Yes, each pay period. Delivery: written or electronic; paper on 24 hours’ notice. Must show: name, rates and basis, hours, gross, deductions, net, period end, employer legal name, address and phone; sick time balance. | [Minn. Stat. § 181.032](https://www.revisor.mn.gov/statutes/cite/181.032) |
| Mississippi | No general requirement. | [Miss. Code § 71-1-35 covers pay frequency only](https://codes.findlaw.com/ms/title-71-labor-and-industry/ms-code-sect-71-1-35.html) |
| Missouri | Deductions only, for corporations and railroads. Delivery: with the pay or separately, at least monthly. Must show: total deductions. | Mo. Rev. Stat. § 290.080 (not verified against the statute) |
| Montana | Yes, every payday. Delivery: silent. Must show: each deduction, or a statement that there were none. | [Mont. Code Ann. § 39-3-101](https://mca.legmt.gov/bills/mca/title_0390/chapter_0030/part_0010/section_0010/0390-0030-0010-0010.html) |
| Nebraska | Yes, each payday. Delivery: paper or electronic. Must show: employer, hours, wages, deductions. | [Neb. Rev. Stat. § 48-1230](https://codes.findlaw.com/ne/chapter-48-labor/ne-rev-st-sect-48-1230/) |
| Nevada | Yes: deductions at payment, full records within 10 days of a request. Delivery: silent. Must show: itemized deductions; records of gross, deductions, net, daily hours, pay date; paid leave available each payday. | [NRS 608.110](https://nevada.public.law/statutes/nrs_608.110), [608.115](https://nevada.public.law/statutes/nrs_608.115) |
| New Hampshire | Yes, each payday. Delivery: silent. Must show: all deductions. | [RSA 275:49, IV (NH DOL)](https://www.dol.nh.gov/resource-center/frequently-asked-questions/wages-and-work-hours-faqs) |
| New Jersey | Yes when deductions are made; 10+ employees must also show gross, net, rate and hours. Delivery: electronic unless the employee asks for paper. Must show: deductions; gross, net, rate, hours. | [N.J.S.A. 34:11-4.6](https://law.justia.com/codes/new-jersey/title-34/section-34-11-4-6/) |
| New Mexico | Yes, each payday. Delivery: silent. Must show: employer, gross, hours, total wages and benefits, itemized deductions. | [N.M. Stat. § 50-4-2](https://codes.findlaw.com/nm/chapter-50-employment-law/nm-st-sect-50-4-2/) |
| New York | Yes, with every payment. Delivery: silent in the statute. Must show: pay dates, employer name, address and phone, rates and basis, gross, deductions, allowances, net; regular and overtime rates and hours for non-exempt staff. | [Lab. Law § 195(3)](https://www.nysenate.gov/legislation/laws/LAB/195) |
| North Carolina | Indirect: wage terms must be notified, and check stubs can do it. Delivery: silent. Must show: wage terms readily identifiable. | [13 NCAC 12 .0805](https://www.law.cornell.edu/regulations/north-carolina/13-N-C-Admin-Code-12-0805) |
| North Dakota | Yes, each pay period. Delivery: silent. Must show: rate, hours, required and authorised deductions. | N.D. Admin. Code § 46-02-07-02(10) (not verified against the rule) |
| Ohio | Yes, since April 9, 2025. Delivery: written or electronic. Must show: name and address, employer, gross, net, additions and deductions, pay date and period; hours, rate and overtime for hourly staff. | Ohio Rev. Code § 4113.14 (not verified against the statute text; [OSU summary](https://farmoffice.osu.edu/blog/ohios-new-pay-stub-law)) |
| Oklahoma | Yes, each payment. Delivery: written or electronic. Must show: itemized deductions. | [40 O.S. § 165.2 (Oklahoma DOL)](https://oklahoma.gov/labor/workplace-rights/protect-your-pay.html) |
| Oregon | Yes, each payday. Delivery: electronic with the employee’s express agreement. Must show: pay and work dates, name, employer name, ID number, address and phone, rates, gross, net, each deduction and its purpose. | [ORS 652.610](https://oregon.public.law/statutes/ors_652.610) |
| Pennsylvania | Yes, with every payment. Delivery: silent. Must show: hours, rates, gross, allowances, deductions, net. | [34 Pa. Code § 231.36](https://www.pacodeandbulletin.gov/Display/pacode?file=%2Fsecure%2Fpacode%2Fdata%2F034%2Fchapter231%2Fs231.36.html&d=reduce) |
| Rhode Island | Yes, each payday. Delivery: electronic allowed; paper on written request. Must show: hours, each deduction and its basis. | [R.I. Gen. Laws § 28-14-2.1](https://codes.findlaw.com/ri/title-28-labor-and-labor-relations/ri-gen-laws-sect-28-14-2-1/) |
| South Carolina | Yes, employers with 5 or more employees. Delivery: silent. Must show: gross pay and deductions. | [S.C. Code § 41-10-30](https://www.scstatehouse.gov/code/t41c010.php) |
| South Dakota | No general requirement. | [None in SDCL ch. 60-11](https://sdlegislature.gov/Statutes/60-11) |
| Tennessee | No general requirement. | [None in Tenn. Code § 50-2-103](https://codes.findlaw.com/tn/title-50-employer-and-employee/tn-code-sect-50-2-103/) |
| Texas | Only for employees not covered by the federal FLSA. Delivery: any form. Must show: name, rate, total pay, each deduction and its purpose, net pay, hours or units; signed by the employer. | [Tex. Lab. Code § 62.003](https://texas.public.law/statutes/tex._labor_code_section_62.003), [§ 62.151](https://texas.public.law/statutes/tex._labor_code_section_62.151) |
| Utah | Deductions only (construction trades: a full statement). Delivery: written or electronic for construction. Must show: each deduction. | [Utah Code § 34-28-3](https://codes.findlaw.com/ut/title-34-labor-in-general/ut-code-sect-34-28-3/) |
| Vermont | Yes, with each pay. Delivery: silent. Must show: gross, hours, rate, itemized deductions. | [Vt. Code R. 24-090-003 § VI](https://law.cornell.edu/regulations/vermont/24-003-Code-Vt-R-24-090-003-X) |
| Virginia | Yes, each pay period. Delivery: paystub or online statement. Must show: employer name and address, hours (hourly staff), rate, gross, each deduction and its purpose. | [Va. Code § 40.1-29(D)](https://law.lis.virginia.gov/vacode/40.1-29/) |
| Washington | Yes, each payday. Delivery: electronic if accessible on payday. Must show: hours or days, rates, gross, deductions, pay period and pay date. | [WAC 296-126-040](https://www.law.cornell.edu/regulations/washington/WAC-296-126-040) |
| West Virginia | Yes, each payday. Delivery: paper, or electronic with direct access. Must show: rate or salary, hours, overtime rate, bonus, itemized deductions. | [W. Va. CSR § 42-5-7](https://labor.wv.gov/media/165/download?inline=) |
| Wisconsin | Yes, each payday. Delivery: electronic with free printer access. Must show: hours, wages, each deduction and its reason. | [Wis. Stat. § 109.03 (DWD)](https://dwd.wisconsin.gov/er/laborstandards/wages.htm) |
| Wyoming | Yes, each payday. Delivery: silent. Must show: itemized deductions. | [Wyo. Stat. § 27-4-101(b)](https://codes.findlaw.com/wy/title-27-labor-and-employment/wy-st-sect-27-4-101/) |

Many of the statute texts above were read on FindLaw, Justia, Cornell’s Legal Information Institute or public.law copies of the official code, because several state legislature sites refused automated connections when this guide was checked; the citation is what matters, and it is the same on the state’s own site.

## States with no general pay stub requirement

Alabama, Arkansas, Georgia, Louisiana, Mississippi, South Dakota and Tennessee have no statute requiring employers to give employees a wage statement. Florida has one only for labor pools, and Texas only for the few employees not covered by the FLSA. Several more require less than a full stub: Arizona only when wages are paid by direct deposit or payroll card, Kansas only when the employee asks, Idaho, Missouri and Utah a statement of deductions, and Kentucky and South Carolina only above an employer size threshold. North Carolina requires employers to tell employees their wage terms and allows check stubs as one way to do it.

“Not required” is not the same as “not needed”. The FLSA’s records still have to exist, deductions still need the employee’s authorisation in most states, and an employee who is never shown the figures has little way to spot a payroll error until tax time. Most employers in these states give stubs anyway, because the payroll software produces them at no extra cost. Tennessee is one to watch: a Pay Stub Protection Act has been introduced there, but it was not law when this guide was checked.

## California: Labor Code section 226

California has the most detailed and most litigated rule. Section 226(a) requires an accurate itemized statement “semimonthly or at the time of each payment of wages”, either as a detachable part of the check or as a separate writing, showing nine items: gross wages earned; total hours worked, except for salaried employees exempt from overtime; the number of piece-rate units and the piece rate, if paid by the piece; all deductions (those made on the employee’s written order can be combined into one line); net wages earned; the inclusive dates of the pay period; the employee’s name and only the last four digits of the Social Security number or an employee ID; the name and address of the legal entity that is the employer; and every hourly rate in effect during the period with the hours worked at each (https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=226.).

Section 246(i) adds the paid sick leave available, on the same statement or a separate writing given with the pay, and an employer with unlimited leave may say “unlimited”. The Labor Commissioner accepts electronic statements when the employee has agreed, can opt back into paper, and can print the statement for free (DLSE opinion letter 2006-07-06, https://www.dir.ca.gov/dlse/opinions/2006-07-06.pdf).

The penalties are why California employers take this seriously. Under section 226(e), an employee who suffers injury from a knowing and intentional failure can recover the greater of actual damages or $50 for the first pay period and $100 for each later one, up to $4,000, plus attorney’s fees. Separately, section 226.3 lets the Labor Commissioner impose $250 per employee for a first violation and $1,000 per employee for each later one.

## New York: the Wage Theft Prevention Act

New York Labor Law section 195(3), as amended by the Wage Theft Prevention Act, requires a statement with every payment of wages listing the dates of work covered, the employee’s name, the employer’s name, address and phone number, the rate or rates of pay and basis (hourly, shift, day, week, salary, piece, commission or other), gross wages, deductions, allowances claimed toward the minimum wage, and net wages. For non-exempt employees it must also show the regular and overtime rates and the regular and overtime hours worked, and for piece workers the piece rates and pieces completed (https://www.nysenate.gov/legislation/laws/LAB/195). The Department of Labor’s guidance on wage statements, LS 45, lists the same items.

Under section 198(1-d), an employee who does not receive a compliant statement can recover $250 for each work day the violation continues, up to $5,000, plus costs and attorney’s fees (https://www.nysenate.gov/legislation/laws/LAB/198). The statute itself does not say whether statements may be electronic; New York employers commonly provide them electronically with free access to view and print, but read the Department of Labor’s current guidance before relying on that.

## Texas and Florida: what the law does and does not require

Texas is usually listed as having no pay stub law, and the Texas Payday Law (Labor Code chapter 61) indeed says nothing about statements. But the Texas Minimum Wage Act does: Labor Code section 62.003 requires an employer covered by that Act to give each employee, each pay period, a written earnings statement signed by the employer or its agent showing the employee’s name, rate of pay, total pay earned, each deduction and its purpose, net pay, and total hours worked or units produced. It may be in “any form” (https://texas.public.law/statutes/tex._labor_code_section_62.003). The catch is section 62.151: the Minimum Wage Act does “not apply to a person covered by the Fair Labor Standards Act” (https://texas.public.law/statutes/tex._labor_code_section_62.151). Most Texas employees are covered by the FLSA, so for most Texas employers there is no state pay stub requirement; the statement rule reaches only the smaller group of employees the FLSA does not cover.

Florida has no general requirement. Its only statute on the subject covers labor pools, the day-labor services regulated by chapter 448, which must give workers a written itemized statement of each deduction (https://codes.findlaw.com/fl/title-xxxi-labor/fl-st-sect-448-24.html). Florida employers still have to keep FLSA payroll records, and deductions that take pay below the minimum wage are prohibited federally.

## Washington

Washington’s rule is a regulation, WAC 296-126-040: at the time of each payment the employer must give a statement showing the pay basis (hours or days worked), the rate or rates of pay, gross wages, and all deductions for the period, with the pay period identified by month, day and year and the payment date (https://www.law.cornell.edu/regulations/washington/WAC-296-126-040). Electronic statements are acceptable when the employee can reach them on payday. Washington employers also withhold two employee-paid programs that appear on the stub: paid family and medical leave, and the WA Cares long-term care fund at 0.58% of wages.

## Colorado

C.R.S. section 8-4-103(4) requires, at least monthly or with each payment, a written statement of gross wages, all withholdings and deductions, net wages, the inclusive dates of the pay period, the employee’s name or Social Security number, and the employer’s name and address (https://colorado.public.law/statutes/crs_8-4-103). The Department of Labor and Employment may fine an employer up to $250 per employee per month for recordkeeping violations, capped at $7,500. Colorado’s paid sick leave law also deals with telling employees their leave balance; the Department’s Wage Protection Rules set out how, and we could not open those rules to confirm whether the balance must be on every pay statement or supplied on request, so check them directly.

## Illinois

Since January 1, 2025, the Illinois Wage Payment and Collection Act requires a pay stub for each pay period, on paper or electronically (820 ILCS 115/10, https://codes.findlaw.com/il/chapter-820-employment/il-st-sect-820-115-10/). Employers must keep a copy of each stub for at least three years after the pay date, current employees may ask for copies up to twice a year, and the employer has 21 days to provide them; if electronic stubs will not be reachable after someone leaves, the employer must offer a record of the prior year’s stubs on separation.

## Massachusetts

Massachusetts General Laws chapter 149, section 148, the state’s Wage Act, requires each payment of wages to come with “a suitable pay slip, check stub or envelope” showing the employer’s name, the employee’s name, the date, the number of hours worked, the hourly rate, and the amounts of deductions or increases made for the pay period (https://codes.findlaw.com/ma/part-i-administration-of-the-government-ch-1-182/ma-gen-laws-ch-149-sect-148.html). The Wage Act is enforced strictly, with civil citations or criminal penalties under section 27C and employee lawsuits for wage violations.

## Electronic pay stubs: consent, opt-out and print access

Most states now accept electronic statements, but several attach conditions. Read the row for your state, then check the exact words, because the conditions differ:

- Consent needed: Connecticut (explicit consent, plus a secure way to access and print), Hawaii (written authorization), Oregon (express agreement) and California (consent, with the right to go back to paper).
- Paper on request: New Jersey (electronic unless the employee asks for paper), Rhode Island (paper on written request), Minnesota (paper on 24 hours’ notice) and Iowa (a written opt-out when statements are sent electronically).
- Free printing or access: Kentucky (a computer and printer), Maine (ready access and printing at no cost), Wisconsin (free access to a printer), Iowa (online access with free printing), West Virginia (direct access) and Washington (access on payday).
- Simply allowed: Illinois, Virginia, Nebraska, Oklahoma, Ohio, Maryland (online pay statement), Delaware (if the employee can keep it) and Alaska.

Whatever the state, an electronic stub has to show the same content as a paper one, the employee has to be able to see it on payday, and a former employee may need a way to get old stubs after losing access to the employer’s portal, which Illinois now requires in so many words.

## Paid leave balances on the pay stub

Several paid sick leave laws require the balance to be shown each payday. California’s Labor Code section 246(i) requires the paid sick leave available on the wage statement or a separate writing with the pay. Minnesota’s earned sick and safe time law requires, at the end of each pay period, the hours available and the hours used during the period (Minn. Stat. § 181.9447, https://www.revisor.mn.gov/statutes/cite/181.9447). Nevada requires an accounting of available paid leave each payday (NRS 608.0197, https://nevada.public.law/statutes/nrs_608.0197). Other state and city leave laws ask for balances on request or by another method. Where a balance is required, the easiest way to comply is a leave block on the stub itself.

## Pay frequency laws

How often wages must be paid is a separate question from what the statement must show, and almost every state answers it: some require semimonthly or biweekly pay for most workers, some allow monthly pay for salaried staff, and West Virginia, for example, allows no more than 19 days between paydays. The Department of Labor keeps a state-by-state table of payday requirements (https://www.dol.gov/agencies/whd/state/payday); it was last updated in January 2023, so confirm a state’s current rule with its labor department. A pay stub should always show the pay period and the pay date, which is how an employee or an auditor checks the frequency rule was met.

## How long to keep payroll records

**Retention periods that apply to pay stubs and payroll records**
| Rule | What it covers | How long |
| --- | --- | --- |
| FLSA, 29 CFR 516.5 | Payroll records, certificates, agreements, sales and purchase records | At least 3 years |
| FLSA, 29 CFR 516.6 | Time cards, wage rate tables, work schedules, records of additions to or deductions from wages | At least 2 years |
| IRS, Publication 15 | All employment tax records | At least 4 years |
| Illinois, 820 ILCS 115/10 | A copy of each pay stub | At least 3 years after the pay date |
| Iowa, Iowa Code § 91A.6 | Hours, wages and deductions | 3 years |
| Maine, 26 M.R.S. § 653 | Wage and hour records | At least 3 years |
| Hawaii, HRS § 388-7 | A copy of each wage statement | At least 6 years |
| Nevada, NRS 608.115 | Wage records per pay period | 2 years |

Where the rules differ, keep records for the longest period that applies to you. Keeping stubs as PDFs, with a backup of the data they were made from, is enough for most small employers; the point is that you can reproduce any statement an employee or an agency asks for.

## Penalties for missing or wrong pay stubs

- California: $50 for the first pay period and $100 for each later one, per employee, up to $4,000 (Lab. Code § 226(e)), plus Labor Commissioner penalties of $250 and then $1,000 per employee (§ 226.3).
- New York: $250 per work day, up to $5,000 per employee (Lab. Law § 198(1-d)).
- Colorado: up to $250 per employee per month, capped at $7,500, for recordkeeping violations (C.R.S. § 8-4-103(4.5)).
- Delaware: a civil penalty of $1,000 to $5,000 for each violation of the wage payment chapter (19 Del. C. § 1112).
- Arizona: violating the wage payment section is a petty offense (A.R.S. § 23-351(I)).
- Elsewhere, the stub statute often has no penalty of its own, but a missing statement weighs against the employer in a wage dispute; the District of Columbia says so in its statute.

## A pay stub that meets the common requirements

If you pay people in several states, or simply want to be safe, one statement that includes everything the stricter states ask for will satisfy the rest. The [pay stub generator](/tools/pay-stub-generator) prints each of these items:

- The employer’s legal name, address and phone number, and optionally the EIN (masked).
- The employee’s name with an employee ID or only the last four digits of the Social Security number.
- The first and last day of the pay period and the pay date.
- Each type of earnings with the rate, the hours at that rate, and the current and year-to-date amount, including overtime at its own rate.
- Gross pay, each tax, each deduction with its name, and net pay.
- Paid leave accrued, used and available, when you switch the leave block on.
- How the pay was made: check number or the last four digits of the account.

Hours come from time records; the [timesheet calculator](/calculators/timesheet-calculator) and [time card calculator](/calculators/time-card-calculator) total them from clock times. For what each line on a finished stub means, from FICA to YTD, read [how to read a pay stub](/blog/finance/how-to-read-a-pay-stub).

## Contractors are not covered

Every rule above applies to employees. Independent contractors are not paid wages, have nothing withheld and do not get pay stubs; they send an invoice and receive a Form 1099-NEC after the year ends. The difference in paperwork is covered in [how to invoice as a freelancer](/blog/business/how-to-invoice-as-a-freelancer). Calling a worker a contractor does not settle the question: if the relationship is employment under the applicable test, the state’s wage statement law applies.

## Frequently asked questions

**Is it illegal for an employer not to give pay stubs?**

It depends on the state. There is no federal requirement, so in Alabama, Arkansas, Georgia, Louisiana, Mississippi, South Dakota and Tennessee, and in Florida outside labor pools, an employer does not break a statute by not giving stubs, although it must still keep FLSA payroll records. In most other states a statement with each payday is required, and in California and New York a missing or incomplete one carries penalties of up to $4,000 and $5,000 per employee.

**Can an employer give electronic pay stubs only?**

In most states, yes, but some attach conditions. Connecticut, Hawaii, Oregon and California need the employee’s consent; New Jersey, Rhode Island and Minnesota must give paper on request; Kentucky, Maine, Wisconsin and Iowa require free access to print. The electronic stub must show everything a paper one would and be available on payday.

**What happens if a pay stub is wrong?**

Tell payroll in writing first; most errors are corrected on the next stub or with a separate payment. If wages were underpaid and not corrected, you can file a claim with your state labor department or, for federal minimum wage and overtime, with the US Department of Labor’s Wage and Hour Division. In California and New York an inaccurate statement can itself give rise to penalties.

**How long must employers keep payroll records?**

At least three years for payroll records and two years for time cards and wage computation records under the FLSA, and at least four years for employment tax records under IRS rules. Some states are longer: Hawaii requires wage statements to be kept for six years and Illinois requires pay stubs for three years after the pay date. Keep them for the longest period that applies.

**Does Texas require pay stubs?**

For most employees, no. The Texas Payday Law has no statement rule. The Texas Minimum Wage Act does (Labor Code section 62.003: a signed earnings statement each pay period with the name, rate, total pay, deductions and their purpose, net pay and hours or units), but section 62.151 says the Act does not apply to anyone covered by the federal Fair Labor Standards Act, which covers most Texas workers. So the requirement reaches only employees outside the FLSA.

**Does Florida require pay stubs?**

No, except for labor pools, which must give day laborers a written itemized statement of deductions. Most Florida employers give stubs anyway, and they must keep federal payroll records for three years.

**What information must be on a pay stub?**

It varies by state, but the common core is the employer’s name and address, the employee’s name and an ID or the last four digits of the Social Security number, the pay period dates and pay date, hours and rates for hourly workers, gross pay, each deduction, and net pay. California, New York, Oregon, Minnesota and Maryland add more, such as every rate in effect, the employer’s phone number or paid leave balances.

**Do I have to show paid sick leave on the pay stub?**

In some states. California requires the paid sick leave available on the wage statement or with the pay, Minnesota requires the hours available and used each pay period, and Nevada requires an accounting of available paid leave each payday. Elsewhere, check your state or city sick leave law, which may require a balance on request instead.

**Does the pay stub law apply to independent contractors?**

No. Wage statement laws apply to employees. A contractor invoices for work and receives a Form 1099-NEC, not a pay stub. If a worker has been treated as a contractor but is an employee under the applicable test, the wage statement law applies to them like anyone else.

Tool: [Create a compliant pay stub](https://dothecalculation.com/tools/pay-stub-generator) — Enter what you paid and download a PDF with every item the common state laws ask for. Free, no sign-up, and your payroll data stays in your browser.

---

_Source: [Do The Calculation](https://dothecalculation.com/blog/business/pay-stub-requirements-by-state). Quote freely with attribution and a link to this page._