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Pay Stub Example — Every Field Explained

Read an annotated pay stub example with consistent figures. Check gross pay, taxes, deductions, net pay, YTD totals, and official 2026 sources.

Read a fictional, internally consistent pay stub example with nine numbered annotations. Learn what gross pay, taxes, deductions, net pay, and year-to-date totals mean, then verify each figure against the original payroll record and current official guidance.

A pay stub connects a pay period to gross earnings, taxes and other deductions, net pay, and often year-to-date totals. Hourly statements commonly show hours and rates as well.

In this fictional biweekly example, 80 hours at $25 produces $2,000.00 gross pay. $542.00 of illustrated taxes and deductions leaves $1,458.00 net pay.

The figures are internally consistent but not a substitute for a real employer record. Federal income tax, state withholding, and benefit deductions depend on the worker's actual elections, jurisdiction, plans, and payroll data.

Best Paystub Generator creates simulated earnings documents for lawful personal record-keeping. It does not verify employment or income and does not replace records issued by an employer or payroll provider.

Pay stub fields explained

1. Pay period and pay date — The pay period is when the work was performed. The pay date is when the wages were paid; the two dates are often different.
2. Gross pay — Gross pay is earnings before taxes and other deductions. In this hourly example, 80 hours multiplied by $25 equals $2,000.
3. Year-to-date totals — YTD columns accumulate earnings, deductions, and net pay from the start of the calendar year through this statement.
4. Federal income tax — Federal withholding depends on taxable wages, pay frequency, and the employee's Form W-4. It is not a fixed percentage of gross pay.
5. Social Security — For 2026, the employee rate is 6.2% of covered wages up to the annual wage base. Here, 6.2% of $2,000 is $124.
6. Medicare — The regular employee Medicare rate is 1.45% with no wage-base limit. Here, 1.45% of $2,000 is $29.
7. State and local withholding — Labels and amounts depend on the work location, residence, elections, and local rules. Some states have no individual wage withholding.
8. Other deductions — Benefits, retirement contributions, garnishments, and other deductions may be pre-tax or post-tax. Check the plan or order behind each line.
9. Net pay — Net pay is the take-home amount after all deductions. In this example, $2,000 minus $542 equals $1,458.

Hourly, salaried, and contractor records

Hourly employee — Usually shows hours, hourly rate, overtime where applicable, gross wages, taxes, deductions, and net pay. Match hours to time records and confirm overtime is calculated under the applicable federal and state rules.
Salaried employee — Usually shows the salary allocation for the pay period, additional earnings, taxes, deductions, and net pay. Match annual salary and pay frequency to the employment agreement and payroll register.
Independent contractor — A contractor normally relies on invoices, payout records, bank records, and Form 1099-NEC rather than an employee paystub. Do not present a contractor as an employee or invent employer withholding that did not occur.

Primary sources

Sources reviewed 2026-08-30.

CFPB: How to read a pay stub — Plain-language definitions and a numbered sample earnings statement.
IRS Publication 15 (2026) — Current employer tax responsibilities and 2026 Social Security and Medicare rates.
IRS Publication 15-T (2026) — Federal income tax withholding methods and tables.
U.S. Department of Labor Fact Sheet #21 — Federal recordkeeping fields for hours, wage basis, additions, deductions, pay period, and pay date.

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