Pay Stub Requirements by State

State income tax withholding varies. Most states withhold their own state income tax from every paycheck, on top of federal tax — the exact rules (flat rate, income brackets, or none) differ by state, and the rates themselves can change from year to year.

Pay stub rules differ by state, too.Federal law doesn't require employers to hand out a written pay stub — it only requires keeping accurate payroll records. States fill that gap differently: some require a detailed itemized statement every pay period, some require it only on request, and some have no specific pay-stub law at all. Because it varies, giving every employee a complete breakdown — gross pay, taxes, deductions, and net pay — is the safest default no matter where they work, which is exactly what every pay stub from this generator includes.

Pay frequency rules can vary by state as well — how often employees must legally be paid (weekly, biweekly, semi-monthly, or monthly). Check your state labor department for the specific rule that applies to your business.

Federal income tax withholdingis based on the employee's Form W-4 and the IRS's current withholding tables — it applies the same way in every state.

FICA covers Social Security and Medicare, withheld at fixed rates set by law: 6.2% for Social Security and 1.45% for Medicare, each matched by the employer. Social Security tax only applies up to an annual wage base the IRS adjusts each year; Medicare has no wage cap. Employees who earn over $200,000 in a year also owe an extra 0.9% Additional Medicare Tax, withheld automatically once pay crosses that line.

Form W-2 is what employers issue at year-end, summarizing wages and everything withheld — employees use it to file their federal (and usually state) tax return.

To see how these lines look on a statement, read the pay stub example. Employers planning next year's paydays can use the 2027 payroll calendar, and the small business guide lists what an employer has to file.