Pay stub laws in the United States are a patchwork of federal guidelines and state-specific regulations. While you might assume every employer is required to provide a pay stub, the reality is more nuanced — there's no federal law mandating pay stubs, and requirements vary dramatically from state to state.
Whether you're an employer ensuring compliance, an employee who needs income documentation, or a self-employed worker creating your own pay stubs, understanding your state's requirements is essential. Getting it wrong can mean fines for employers, rejected rental applications for employees, or compliance headaches for everyone.
This guide covers every state's pay stub requirements, income tax rates, and special rules — plus practical advice on creating compliant pay stubs that work for any purpose.
Federal vs. State Pay Stub Requirements
The Fair Labor Standards Act (FLSA) does not require employers to provide pay stubs. However, it does require employers to:
- Keep accurate records of hours worked and wages paid
- Maintain payroll records for at least 3 years
- Pay at least federal minimum wage ($7.25/hr)
- Pay overtime (1.5x) for hours over 40/week for non-exempt workers
Most states go beyond federal law and require employers to provide written wage statements. State laws typically mandate:
- Written pay stubs with each paycheck
- Specific fields (hours, rates, deductions, etc.)
- Penalties for non-compliance
- Electronic or paper delivery options
Three Categories of State Pay Stub Laws
States fall into three broad categories when it comes to pay stub requirements. Understanding which category your state belongs to determines what you're entitled to as an employee — or obligated to provide as an employer.
28 states
Employers must provide written pay stubs with every paycheck, either in print or electronically. Failure to comply results in penalties.
Includes: CA, NY, TX, IL, PA, OH, NC, NJ, WA, and many more
7 states
Employers must provide pay stubs upon employee request. They're not required to distribute them automatically but must make them available.
Includes: AZ, KS, MT, NE, SC, UT, VA
15 states
No state law specifically requires employers to provide pay stubs. However, federal record-keeping requirements still apply.
Includes: AL, AK, AR, FL, GA, SD, TN, WY
All 50 States: Requirements & Tax Rates
The table below shows each state's pay stub requirement category and income tax rate range. Use this as a quick reference when creating or evaluating pay stubs.
| State | Income Tax Rate | Pay Stub Requirement | Status |
|---|---|---|---|
| Alabama(AL) | 2% - 5% | No specific law | None |
| Alaska(AK) | No Tax | No specific law | None |
| Arizona(AZ) | 2.5% flat | Access (on request) | Access |
| Arkansas(AR) | 2% - 4.4% | No specific law | None |
| California(CA) | 1% - 13.3% | Required (itemized) | Required |
| Colorado(CO) | 4.4% flat | Required | Required |
| Connecticut(CT) | 3% - 6.99% | Required | Required |
| Delaware(DE) | 2.2% - 6.6% | Required | Required |
| Florida(FL) | No Tax | No specific law | None |
| Georgia(GA) | 1% - 5.49% | No specific law | None |
| Hawaii(HI) | 1.4% - 11% | Required | Required |
| Idaho(ID) | 5.8% flat | No specific law | None |
| Illinois(IL) | 4.95% flat | Required | Required |
| Indiana(IN) | 3.05% flat | Required | Required |
| Iowa(IA) | 4.4% - 5.7% | Required | Required |
| Kansas(KS) | 3.1% - 5.7% | Access (on request) | Access |
| Kentucky(KY) | 4% flat | No specific law | None |
| Louisiana(LA) | 1.85% - 4.25% | No specific law | None |
| Maine(ME) | 5.8% - 7.15% | Required | Required |
| Maryland(MD) | 2% - 5.75% | Required | Required |
| Massachusetts(MA) | 5% + 4% surtax | Required (detailed) | Required |
| Michigan(MI) | 4.25% flat | Required | Required |
| Minnesota(MN) | 5.35% - 9.85% | Required (detailed) | Required |
| Mississippi(MS) | 0% - 5% | No specific law | None |
| Missouri(MO) | 2% - 4.8% | No specific law | None |
| Montana(MT) | 4.7% flat | Access (on request) | Access |
| Nebraska(NE) | 2.46% - 5.84% | Access (on request) | Access |
| Nevada(NV) | No Tax | Required | Required |
| New Hampshire(NH) | None* | Required | Required |
| New Jersey(NJ) | 1.4% - 10.75% | Required | Required |
| New Mexico(NM) | 1.7% - 5.9% | Required | Required |
| New York(NY) | 4% - 10.9% | Required (detailed) | Required |
| North Carolina(NC) | 4.5% flat | Required | Required |
| North Dakota(ND) | 0% - 2.5% | Required | Required |
| Ohio(OH) | 0% - 3.5% | Required | Required |
| Oklahoma(OK) | 0.25% - 4.75% | No specific law | None |
| Oregon(OR) | 4.75% - 9.9% | Required (detailed) | Required |
| Pennsylvania(PA) | 3.07% flat | Required | Required |
| Rhode Island(RI) | 3.75% - 5.99% | Required | Required |
| South Carolina(SC) | 0% - 6.4% | Access (on request) | Access |
| South Dakota(SD) | No Tax | No specific law | None |
| Tennessee(TN) | No Tax | No specific law | None |
| Texas(TX) | No Tax | Required | Required |
| Utah(UT) | 4.65% flat | Access (on request) | Access |
| Vermont(VT) | 3.35% - 8.75% | Required | Required |
| Virginia(VA) | 2% - 5.75% | Access (on request) | Access |
| Washington(WA) | No Tax | Required | Required |
| West Virginia(WV) | 2.36% - 5.12% | No specific law | None |
| Wisconsin(WI) | 3.5% - 7.65% | Required | Required |
| Wyoming(WY) | No Tax | No specific law | None |
What Must Be on a Pay Stub?
While the exact fields vary by state, there's a common set of information that most states require (and that landlords, lenders, and other verifiers expect to see). Here's the comprehensive list:
- Employee name and address
Must match legal name on file
- Employer name and address
Legal business entity or DBA
- Pay period dates
Start date and end date of the period
- Gross wages
Total earnings before deductions
- Net pay
Take-home amount after all deductions
- Itemized deductions
Federal tax, state tax, Social Security, Medicare
- Hours worked
Regular and overtime hours separately
- Pay rate(s)
Hourly, salary, or commission rate
- Year-to-date (YTD) totals
Cumulative earnings and deductions
- Overtime calculations
Hours and rate for OT pay
- SSN (last 4 digits)
For identification purposes
- Pay date
Actual date of payment/deposit
California
- • All applicable hourly rates
- • Total hours at each rate
- • Piece-rate details if applicable
- • Accrued sick leave balance
New York
- • Rate(s) of pay and basis
- • Net wages and gross wages
- • Deductions itemized
- • Allowances claimed as part of minimum wage
Massachusetts
- • Name of employer
- • Name of employee
- • Date of payment
- • Number of hours worked
States With No Income Tax
Nine states charge no state income tax on earned wages. If you live or work in one of these states, your pay stub will not show a state income tax withholding — but it should still show $0.00 in the state tax field rather than omitting it entirely, as blank fields can raise questions with landlords and lenders.
No state income tax. Residents receive annual PFD.
No state income tax. One of the most popular relocation states.
No state income tax. Funded by gaming and sales taxes.
No tax on earned wages. Interest/dividend tax phased out 2025.
No state income tax. Low overall tax burden.
No state income tax. Hall Tax fully repealed in 2021.
No state income tax. Higher property taxes offset revenue.
No state income tax. Higher sales tax instead.
No state income tax. Revenue from mineral extraction.
States With Special Pay Stub Rules
Some states have notably strict or unique pay stub regulations. Here are the ones you should be particularly aware of:
CaliforniaStrictest
California has the most detailed pay stub requirements in the nation. Labor Code Section 226 requires nine specific items on every pay stub, including all hourly rates, corresponding hours worked at each rate, and piece-rate calculations. Penalties start at $250 per employee for first violations and $1,000 for subsequent violations.
Employees can recover up to $4,000 in statutory penalties through a Private Attorney General Act (PAGA) claim.
New York
New York's Wage Theft Prevention Act requires detailed pay stubs and separate wage notices at the time of hire. Pay stubs must include rate of pay and basis (hourly, salary, piece, etc.), allowances claimed, overtime rate, and specific deduction itemization. Penalties for non-compliance can reach $5,000 per employee.
Texas
Despite having no state income tax, Texas requires employers to provide written earnings statements with each payment. The Texas Payday Law mandates that pay stubs show gross and net earnings with itemized deductions. The Texas Workforce Commission handles complaints for non-compliance.
Oregon
Oregon requires one of the most comprehensive pay stubs in the country. In addition to standard fields, employers must include the employer's business registry number or FEIN, the employee's SSN (last 4 digits), and any deduction authorization forms referenced. Oregon also requires pay stubs to be provided in the employee's primary language if requested.
Minnesota
Minnesota requires employers to provide a written, detailed earnings statement that includes total hours worked by the employee (unless exempt), rate of pay, allowances claimed, total amount of gross pay, a list of deductions, net pay, the pay period dates, and the employer's legal name, address, and phone number.
How to Create Compliant Pay Stubs
Whether you're an employer without a payroll service, a self-employed individual, or a freelancer who needs income documentation, creating compliant pay stubs requires attention to your specific state's requirements.
Know Your State's Requirements
Refer to the table above to determine if your state requires pay stubs, provides access on request, or has no specific mandate. Then research the specific fields required — California and New York are notably detailed, while other states are more flexible.
Include All Standard Fields
Even if your state has minimal requirements, include all standard fields: employee/employer info, pay period, gross pay, all deductions (federal, state, FICA), net pay, and YTD totals. More information is always better than less.
Use Correct State Tax Rates
Ensure your state tax withholding matches your state's actual rate. For no-income-tax states, show $0.00 rather than omitting the field. For states with graduated rates, calculate based on the employee's annualized income bracket.
Use a Professional Generator
Manual pay stubs created in spreadsheets or word processors lack the professional formatting that verifiers expect and can lead to compliance issues. A professional pay stub generator like MakePayStubPro.com automatically handles state-specific calculations, proper formatting, and ensures all required fields are included.
Frequently Asked Questions
No. There is no federal law mandating pay stubs, and requirements vary by state. Roughly 28 states require pay stubs to be provided automatically, 7 states require them upon employee request, and 15 states have no specific pay stub law. Even in states without requirements, employers must maintain accurate payroll records under the FLSA.
Nine states have no state income tax on wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire previously taxed interest and dividends, but this tax was fully phased out by 2025. Pay stubs in these states will show $0.00 for state income tax withholding.
The specific requirements depend on your state, but most states require: employee name, employer name, pay period dates, hours worked, pay rate, gross pay, itemized deductions (federal tax, state tax, Social Security, Medicare), and net pay. States like California and New York have additional specific requirements. Including YTD totals is always recommended even where not legally required.
In "access states" (Arizona, Kansas, Montana, Nebraska, South Carolina, Utah, Virginia), employers must provide pay stubs upon request. In states with no specific laws, employees may still request payroll records under general labor law. If your employer refuses, contact your state's department of labor for guidance.
Penalties vary widely. California imposes fines of $250 per employee for initial violations and $1,000 for subsequent ones, plus employees can pursue PAGA claims. New York can fine up to $5,000 per employee. Other states may impose lesser fines or allow employees to file complaints with the labor department. In states with no laws, there are typically no specific penalties for not providing stubs.
Pay stub laws apply to W-2 employees, not 1099 independent contractors. Contractors receive 1099-NEC forms annually instead. However, self-employed individuals can create their own pay stubs for purposes like rental applications, loan applications, and personal income tracking using a pay stub generator.