There's no federal law requiring pay stubs — but there are strict rules about what they must contain if you produce them. Here's the complete…
By ExpertPaystubs Editorial Team. Published 2026-03-15
Here's a surprising fact: there is no federal law that requires employers to provide pay stubs. The IRS doesn't mandate them. The FLSA doesn't require them.
But that doesn't mean pay stubs are optional — because individual states absolutely do require them, and the IRS has strict rules about the records that must be maintained. Here's the full picture.
Federal Law: No Pay Stub Mandate, But Strict Record-Keeping
While the federal government doesn't require pay stub distribution, the FLSA (Fair Labor Standards Act) requires employers to keep detailed payroll records for each employee. Under 29 CFR § 516.2, employers must maintain:
For All Employees:
- Full name and Social Security Number
- Address (including zip code)
- Birth date (if under 19)
- Sex and occupation
- Time and day of week when employee's workweek begins
- Hours worked each day and total hours per workweek
- Regular rate of pay
- Total daily or weekly straight-time earnings
- Total overtime earnings per workweek
- All additions to or deductions from wages
- Total wages paid each pay period
- Date of payment and pay period covered
Retention Period
These records must be kept for at least 3 years (wage computation records for 2 years). The IRS recommends 4 years for tax-related records.
State-by-State Pay Stub Requirements
States Requiring Written Pay Stubs (Mandatory)
These states require employers to provide a written or electronic earnings statement:
| State | Key Requirements |
|---|---|
| California | Must include 9 specific items including gross/net pay, all deductions, pay period dates, employee name + last 4 SSN, employer name + address, all applicable hourly rates, total hours (non-exempt). Penalties: $50 first violation, $100 each subsequent. |
| Colorado | Must include gross/net pay, deductions, pay period dates |
| Connecticut | Itemized statement with all withholdings required |
| Iowa | Written statement with each wage payment |
| Maine | Statement furnished with each payment |
| Massachusetts | Must include employer name, employee name, date, hours, rate, deductions |
| Minnesota | Earnings statement with total compensation, deductions, net pay |
| New Hampshire | Itemized check stub or pay slip |
| New York | Must include rate(s), overtime rate, gross/net, deductions, pay dates. Sent by email or paper. |
| North Carolina | Pay statement with hours, rate, deductions (on request) |
| Texas | Earnings statement with hours, rate, deductions for each pay period |
| Vermont | Statement with gross/net, deductions |
| Washington | Electronic or written statement with certain items |
States With Access Requirements
These states require employers to make records available but don't mandate a physical stub:
- Alaska, Hawaii, Michigan, Nebraska, New Jersey, Oregon, Pennsylvania, Rhode Island, Wisconsin
States With No Pay Stub Requirements
These states have no specific law requiring pay stubs or earnings statements:
- Alabama, Arkansas, Florida, Georgia, Idaho, Indiana, Kansas, Kentucky, Louisiana, Mississippi, Missouri, Montana, Nevada, New Mexico, North Dakota, Ohio, Oklahoma, South Carolina, South Dakota, Tennessee, Utah, Virginia, West Virginia, Wyoming
What Must a Compliant Pay Stub Include?
Based on the strictest state requirements (California) and IRS best practices, a fully compliant pay stub should include:
Required Information
- Employee's full legal name (and last 4 digits of SSN)
- Employer's legal name and address
- Pay period dates (start and end)
- Pay date (when wages are actually paid)
- Gross earnings (before deductions)
- Hourly rate(s) and hours worked (non-exempt employees)
- Overtime hours and rate (if applicable)
- Itemized deductions:
- Federal income tax
- Social Security tax
- Medicare tax
- State income tax
- Local taxes (where applicable)
- Pre-tax deductions (401k, health insurance, HSA, FSA)
- Post-tax deductions (Roth, garnishments, union dues)
- Net pay (take-home amount)
- Year-to-date totals for earnings and deductions
Best Practice Additions
- Employee ID or department
- PTO/vacation balances
- Direct deposit account (last 4 digits)
- Employer tax ID (EIN)
Penalties for Non-Compliance
Violations can be costly:
| State | Penalty |
|---|---|
| California | $50/employee (1st violation), $100 (subsequent), plus attorney fees |
| New York | Up to $5,000 per violation |
| Massachusetts | Up to $25,000 for pattern violations |
| Federal (FLSA record-keeping) | Up to $2,074 per violation |
Class action lawsuits for pay stub violations have resulted in settlements ranging from $500,000 to over $10 million.
Self-Employed and Small Business Compliance
Even without employees, maintaining professional pay records is smart:
- Self-employed individuals should generate pay stubs for proof-of-income situations (loans, rentals, insurance)
- Single-member LLCs should document owner draws with professional documentation
- Small businesses under 10 employees aren't exempt from state pay stub laws
Generate Compliant Pay Stubs Automatically
ExpertPaystubs generates pay stubs that meet the strictest state requirements (California's 9-item standard), ensuring compliance regardless of your state. Our 2026 tax engine handles all federal, state, and FICA calculations automatically.