Pay Stub Requirements by State (2024)

March 2025 · 8 min read

Pay stub laws vary significantly from state to state. Some states require detailed itemized statements delivered every pay period. Others have no state-level requirements at all, leaving employees only with federal FLSA protections. Here's what you need to know.

Federal Pay Stub Requirements

At the federal level, the Fair Labor Standards Act (FLSA) does not technically require employers to provide pay stubs. However, it does require employers to keep accurate payroll records including:

Hours worked each day and week
Regular hourly pay rate
Total daily or weekly straight-time earnings
Total overtime earnings for the week
All additions to or deductions from wages
Total wages paid each pay period
Date of payment and pay period covered

Many states go further and require this information to be provided to employees in writing.

States That Require Pay Stubs

The following states require employers to provide employees with a written or electronic earnings statement each pay period:

State	Requirement	Notable
California	Required — itemized written statement every pay period	Most detailed requirements in the US
New York	Required — written or electronic wage statement	Must include pay rate, pay period, hours worked
New Jersey	Required — written statement of wages	Must show gross and net wages, deductions
Texas	Required — earnings statement	No specific format required
Florida	No state law — federal FLSA applies	Employers must keep payroll records but no stub required
Illinois	Required — written or electronic pay stub	Must include hours worked for hourly employees
Pennsylvania	Required — written statement	Must show hours worked and wages paid
Ohio	Required — itemized statement	Must include gross wages, deductions, net wages
Georgia	No state law — federal only	No pay stub required by state law
Michigan	Required — written statement	Electronic format acceptable

States With No Pay Stub Law

These states have no specific state law requiring employers to provide pay stubs (federal FLSA recordkeeping requirements still apply):

Alabama · Arkansas · Florida · Georgia · Louisiana · Mississippi · Ohio · South Carolina · Tennessee (no specific format required) · Virginia (written statement required only if requested)

What Must Be Included on a Pay Stub?

While requirements vary by state, a comprehensive pay stub should include the following to meet all state requirements:

Employee name and last 4 digits of SSN
Employer name and address
Pay period begin and end dates
Pay date
Gross wages (before deductions)
Hours worked (for hourly employees)
Hourly pay rate
All deductions itemized separately (federal tax, state tax, FICA, benefits)
Net wages (take-home pay)
Year-to-date totals for wages and deductions

California — The Strictest Pay Stub State

California has the most detailed pay stub requirements in the nation under California Labor Code Section 226. Every pay stub must include:

Gross wages earned
Total hours worked (for non-exempt employees)
All deductions (each listed separately)
Net wages earned
Inclusive dates of the pay period
Employee name and last 4 digits of SSN
Name and address of the employer
All applicable hourly rates and hours worked at each rate
For piece-rate workers: total piece-rate units earned and the applicable piece rate

California employers who fail to provide compliant pay stubs face penalties of $50 per employee per initial violation and $100 per employee for each subsequent violation, up to $4,000 per employee.

Electronic vs. Paper Pay Stubs

Most states now allow electronic pay stubs (email, employee portal, PDF) as long as employees can access them easily. Some states require employee consent before switching to electronic delivery. California, for example, requires employees to affirmatively consent to electronic-only pay stubs.

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