1099 Pay Stub Generator for Independent Contractors

Independent contractors aren't on payroll, so the business paying them doesn't withhold income tax, Social Security or Medicare, and isn't required to issue a pay stub. Many contractors and clients create one anyway: it documents each payment and makes the year-end Form 1099-NEC easy to reconcile.

A contractor pay stub is simpler than an employee's. It shows the gross payment, any reimbursements or agreed deductions, and the year-to-date total. The tax lines are absent because the contractor pays those taxes directly.

On the stub

What a contractor pay stub shows

The paying business and the contractor
The period or project covered and the payment date
Hours and rate, or a flat fee
Gross payment
Year-to-date total paid
No federal or state income tax, Social Security or Medicare lines

Example

Sample 1099 pay stub

A freelance web developer billing a client $50 an hour for 30 hours in the two weeks ending October 9, 2026, and paid every two weeks since January. The names are made up; the layout is what the generator produces for a contractor.

Line	This payment	Year to date
Payer	Northfield Dental Group, LLC
Contractor	Jordan Reyes
Period and payment date	Sep 26 – Oct 9, 2026, paid Oct 12
Contract work (30 h × $50.00)	$1,500.00	$30,000.00
Federal and state income tax	$0.00	$0.00
Social Security and Medicare	$0.00	$0.00
Net payment	$1,500.00	$30,000.00

The year-to-date figure is 20 payments of $1,500. It is the number the client's 1099-NEC should show in January, and it should match the deposits on the contractor's bank statement.

The rules

Rules for paying contractors in 2026

What the paying business has to do, and what falls to the contractor.

Form 1099-NEC: A business reports nonemployee compensation of $2,000 or more paid to a contractor during the year. The threshold was $600 for payments made through 2025 and rose to $2,000 for payments made in 2026.
Form W-9: The business collects the contractor's name and taxpayer identification number on Form W-9 before paying.
Backup withholding: If the contractor doesn't give a correct taxpayer identification number, the business must withhold 24% of the payments and send it to the IRS. This is the one case where tax comes out of a contractor's pay.
The contractor's own taxes: The contractor pays self-employment tax (15.3%) and income tax through quarterly estimated payments.
Employee or contractor?: The label doesn't decide it. The IRS looks at how much control the business has over the work and at the financial and working relationship. A worker treated as a contractor who is really an employee should be on payroll with withholding.

How to make one

Three steps in the pay stub generator

1
Choose Contractor
In the pay stub generator, set the worker type to Contractor. The tax withholding lines are left off the stub.
2
Enter the payment
The paying business, the contractor, the dates, and either hours and rate or the amount paid.
3
Repeat for each payment
Make one stub per payment so the year-to-date total matches what will be reported on the 1099-NEC.

FAQ

Common questions

Do 1099 contractors get pay stubs?

Not automatically. Pay stub laws cover employees, so a business has no duty to give a contractor one. Contractors often create their own, or ask the client for a payment record, to document income for loans, rentals and their own bookkeeping.

Why are no taxes taken out of a contractor's pay?

Because a contractor is self-employed. The business paying them doesn't withhold income tax, Social Security or Medicare; the contractor pays self-employment tax and income tax through quarterly estimated payments. The exception is 24% backup withholding when the contractor hasn't provided a correct taxpayer identification number.

When does a business have to send a 1099-NEC?

For payments made in 2026, when it pays a contractor $2,000 or more in nonemployee compensation during the year. The form goes to the contractor and the IRS by January 31 of the following year. Before 2026 the threshold was $600.

Does a contractor still owe tax on payments under the 1099 threshold?

Yes. The threshold only decides whether the business files a form. All self-employment income is taxable and has to be reported on the contractor's own return, whether or not a 1099 arrives.

What is a "1099 employee" pay stub?

"1099 employee" is everyday shorthand for an independent contractor paid on Form 1099-NEC. Legally a worker is either an employee or a contractor, and a 1099 worker's pay stub is a contractor stub: the gross payment and year-to-date total, with no tax withheld.

Is there a free 1099 pay stub template?

Yes. Our blank pay stub templates for Excel, Word and PDF work for contractors — fill in the payment and leave every tax line at $0. The generator does the same with the year-to-date totals calculated for you, and the first stub is free.

Can I use the pay stub as proof of income?

A pay stub is a record of pay that was actually earned and paid, and lenders and landlords often ask for one. Only enter real amounts — creating a document with false figures to mislead a lender, landlord or agency is fraud.

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Sources

Figures are for 2026 and were checked against these official pages. This page is general information, not tax or legal advice. See our editorial standards.