US Pay Stub Requirements by State (2026): What Must Be on a Pay Stub

There is no federal law that says an employer must hand out pay stubs. Whether you need to provide one, what it must show, and whether an electronic copy is enough is decided state by state. This guide explains the federal baseline, sorts the states into groups, and walks through the rules in the ten largest states, with the 2026 figures you need for the numbers on the stub.

This guide is general information, not legal advice. State rules change, so check your state labor department before relying on any single point.

The federal baseline: records, not stubs

The Fair Labor Standards Act (FLSA) requires employers to keep payroll records for non-exempt employees, but not to give employees a copy. Those records include:

• Employee name, address, occupation and (for minors) birth date
• The time and day the workweek begins
• Hours worked each day and each workweek
• Regular hourly rate and the basis of pay (hourly, salary, piece rate)
• Straight-time and overtime earnings for the week
• All additions to and deductions from wages
• Total wages paid, the pay date and the pay period covered

Payroll records must be kept for at least three years, and the time cards and schedules behind them for two. Because every pay stub is built from this same data, a stub that mirrors the FLSA record list will satisfy most state rules.

Federal figures that appear on every 2026 pay stub

The 2026 Social Security wage base rose from $176,100 in 2025. Once an employee's year-to-date wages pass $184,500, Social Security withholding stops for the rest of the year. That is one reason accurate YTD totals matter.

Households are employers too. Once you pay a nanny, caregiver or housekeeper $3,000 or more in cash wages in 2026, you withhold Social Security and Medicare from their pay and match it yourself. Our nanny pay stub page works this out.

How states handle pay stubs

States fall into three broad groups:

1. States that require a statement but allow access (most states). The employer must give the employee a statement of earnings and deductions each pay period. Electronic delivery is fine as long as the employee can view and print it. Texas, New York, Illinois, Pennsylvania, Ohio, North Carolina and New Jersey are all in this group.
2. States that require a written statement unless the employee opts in to electronic delivery. Hawaii is the clearest example: the stub has to be on paper unless the employee agrees to receive it electronically. Several other states (including California, Texas and Washington) describe a written statement but accept electronic stubs the employee can print. See the pay stub laws for all 50 states for each state's rule.
3. States with no pay stub law. Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, South Dakota and Tennessee have no general requirement. Employers there still have to keep FLSA records, and most provide stubs anyway because employees need them for taxes and their own records.

Ohio used to appear on "no requirement" lists. That changed on April 9, 2025, when the Pay Stub Protection Act (House Bill 106, Ohio Revised Code 4113.14) took effect.

State-by-state: the 10 largest states

Each state name links to a generator page with that state preselected. Each page also explains what a stub must show in that state.

California

California has the most detailed rule in the country. Under Labor Code §226(a), each wage statement must show gross wages, total hours worked (for non-exempt staff), piece-rate units if applicable, all deductions, net wages, the pay period dates, the employee's name and either the last four digits of their SSN or an employee ID, the employer's legal name and address, and every hourly rate in effect with the hours worked at each rate. Employers must also show available paid sick leave, either on the stub or in a separate writing provided on the payday. State Disability Insurance (SDI) is withheld at 1.3% in 2026, with no wage cap.

New York

Labor Law §195(3) requires a wage statement with every payment. It must show the pay period dates, the employee's and employer's names, the employer's address and phone number, the rates of pay and basis of pay, gross wages, deductions, any allowances claimed toward 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. Expect lines for New York State tax, NYC tax for city residents, disability (DBL) and Paid Family Leave.

Texas

Texas has no state income tax, but Labor Code §62.003 still requires an earnings statement at the end of each pay period. It must show the employee's name, rate of pay, total earnings, each deduction and its purpose, and net pay, plus hours worked for hourly staff. The statement can take any form the employer chooses, including a check stub.

Ohio

Under the Pay Stub Protection Act, each pay period's statement (written, electronic or by access) must show the employee's name and address, the employer's name, gross and net wages, each deduction or addition with its purpose, and the pay date and pay period. Hourly staff must also see total hours, their hourly rate and any hours over 40 in a workweek. An employee who doesn't receive one can request it in writing, and the employer then has 10 days to provide it.

Florida and Georgia

Neither state has a pay stub law. Employees still need stubs for tax filing and their own records, so most employers provide one. A stub here typically shows federal withholding, Social Security and Medicare, plus state tax in Georgia. Georgia cut its flat rate to 4.99% retroactive to January 1, 2026, and employers could start withholding at the new rate from May 11, 2026.

What every US pay stub should include

Even in states with no rule, a complete stub makes life easier for employees, accountants and auditors:

Employee and employer details

• Employee name, address and ID (or last four SSN digits)
• Employer legal name, address and EIN

Pay period

• Pay period start and end dates
• Pay date

Earnings

• Hours worked and rate for hourly staff, split into regular and overtime
• Salary amount per period for salaried staff
• Bonuses, commissions, tips and other earnings, each on its own line
• Gross pay for the period and year to date

Deductions

• Federal income tax, Social Security, Medicare
• State and local income tax where applicable
• State programs (CA SDI, NY DBL/PFL, NJ UI/DI/FLI, PA UC)
• Pre-tax benefits (401(k), health insurance, HSA)
• Post-tax deductions (Roth 401(k), garnishments, union dues)

Totals

• Net pay for the period and year to date

Our step-by-step guide to creating a US pay stub walks through filling in each of these.

Electronic pay stubs

Most states accept electronic stubs if the employee can view them privately and print them at no cost. Hawaii requires the employee's consent first, and Delaware, Minnesota and Oregon let employees ask for paper. When in doubt, offer a printable PDF, which works in every state.

Record retention

• Federal (FLSA): 3 years for payroll records, 2 years for time cards
• IRS: at least 4 years for employment tax records
• California: 3 years for copies of wage statements
• New York: 6 years for payroll records

Frequently asked questions

Are pay stubs required by federal law? No. Federal law requires employers to keep wage and hour records but not to give employees a pay stub. The requirement comes from state law.

Which states don't require pay stubs? Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, South Dakota and Tennessee have no general pay stub law. Ohio was on this list until April 2025.

Can a pay stub be electronic? Yes, in most states, if the employee can access and print it. Hawaii requires the employee's consent.

What is the 2026 Social Security wage base? $184,500. Social Security tax (6.2%) is not withheld on wages above that amount in 2026.

Do independent contractors get pay stubs? Contractors aren't employees, so state pay stub laws don't apply to them. Many contractors and self-employed people still create their own pay records to track income for taxes and bookkeeping.

Need to produce stubs that show all of the above? Our US pay stub generator handles federal withholding, Social Security, Medicare and state lines, with a live preview before you download.