Pay Stub Abbreviations Explained: Payroll Codes, Taxes & Deductions
Pay stub abbreviations are shortened payroll labels used for earnings, taxes, deductions, employer contributions, benefits and year-to-date totals. Common examples include REG for regular pay, OT for overtime, FIT or FWT for federal income tax withholding, OASDI for Social Security, MED for Medicare, EE for employee-paid amounts and ER for employer-paid amounts.
The location of a code is often as important as its letters. An amount shown under employer contributions is not necessarily money removed from the employee’s check. If you need the full document layout first, see what information appears on a pay stub.
Pay stub abbreviations are short codes that identify wages, payroll taxes, deductions, benefits and summary totals. REG normally means regular pay, OT means overtime, FIT or FWT means federal income tax withholding, OASDI means Social Security tax, MED means Medicare tax and YTD means year-to-date. EE commonly identifies an employee-paid amount, while ER usually identifies an employer-paid amount.
This guide uses common U.S. payroll meanings. Tax codes are relatively consistent, but leave, insurance, benefit and employer-created codes can vary. Check the pay stub legend, benefits documents or payroll department before treating an unfamiliar custom code as a tax or deduction.
Where Pay Stub Abbreviations Usually Appear
Before decoding a label, locate its section. A code under earnings has a different purpose from a code under deductions or employer-paid benefits.
Payroll layouts differ, but real institutional pay-stub guides commonly separate hours and earnings, taxes, before-tax deductions, after-tax deductions, employer-paid benefits and summary numbers.
How to Decode a Pay Stub Code in 60 Seconds
- Find the section. Determine whether the code is under earnings, taxes, deductions, employer benefits or summary totals.
- Check the column. See whether the amount appears under Current, This Period, YTD, EE or ER.
- Follow the money. Check whether it increased gross pay, appeared among deductions or changed net pay.
- Compare your records. Review your timecard, benefits enrollment, retirement election or previous pay stub.
- Ask payroll when uncertain. Employer-specific labels should be confirmed before assuming an amount is incorrect.
Press Ctrl + F on Windows or Command + F on a Mac, then enter the exact abbreviation shown on your stub.
After locating the abbreviation, use our guide on how to read a pay stub line by line to connect it with earnings, taxes, deductions, YTD totals and net pay.
25 Most Common Pay Stub Abbreviations
| Code | Common meaning | Section | Typical effect |
|---|---|---|---|
| REG | Regular pay | Earnings | Increases gross earnings |
| OT | Overtime pay | Earnings | Increases gross earnings |
| HRS | Hours worked | Earnings | Used to calculate pay |
| RATE | Pay rate | Earnings | Informational |
| PTO | Paid time off | Earnings or leave | May add paid earnings |
| BONUS | Bonus earnings | Earnings | Adds taxable earnings |
| FIT / FWT | Federal income tax withholding | Taxes | Reduces net pay |
| SIT / SWT | State income tax withholding | Taxes | Reduces net pay where applicable |
| FICA | Social Security and Medicare taxes | Taxes | Reduces net pay |
| OASDI / FICA-SS | Social Security tax | Taxes | Reduces net pay |
| MED / FICA-MT | Medicare tax | Taxes | Reduces net pay |
| EE | Employee or employee-paid | Label | Depends on the attached line |
| ER | Employer or employer-paid | Label | Usually does not reduce net pay |
| YTD | Year-to-date | Summary | Running total |
| CURR | Current pay period | Summary | Current-period amount |
| 401K | 401(k) retirement contribution | Deduction | Usually reduces net pay |
| HSA | Health savings account | Deduction | Usually reduces net pay |
| FSA | Flexible spending account | Deduction | Usually reduces net pay |
| S125 / CAF | Section 125 benefit | Pre-tax deduction | May reduce taxable wages |
| GTL | Group-term life insurance | Benefit | May affect taxable wages |
| IMP | Imputed income | Taxable benefit | May increase withholding |
| VOL DED | Voluntary deduction | Deduction | Usually reduces net pay |
| GARN / GRSH | Wage garnishment | Post-tax deduction | Reduces net pay |
| GPY | Gross pay for the year | Summary | Informational |
| NET | Net or take-home pay | Summary | Final amount paid |
Does This Pay Stub Code Take Money From Your Check?
| Type of line | Examples | Typical effect |
|---|---|---|
| Earnings | REG, OT, BONUS, COMM | Increase gross pay |
| Employee taxes | FIT, OASDI EE, MED EE | Reduce net pay |
| Employee deductions | EE Health, 401K EE, VOL DED | Usually reduce net pay |
| Employer contributions | ER Health, 401K ER | Usually do not reduce net pay |
| Informational labels | RATE, HRS, YTD, GPY | No direct change |
| Taxable benefits | GTL, IMP, FRINGE | May increase taxable wages or withholding |
Employer contributions, YTD totals and taxable benefit values may appear as dollar amounts without being taken directly from the employee’s current paycheck.
Employee, Employer and Job Information Codes
| Code | Common meaning | What to check |
|---|---|---|
| EMP / EN | Employee or employee name | Correct worker record |
| EMP ID / EID | Internal employee identification number | Match with company records |
| EIN | Employer Identification Number | Identifies the employer for federal tax purposes |
| SSN | Social Security number | Should generally be masked |
| DEPT | Department | Correct department or cost center |
| JOB / POS | Job or position | Correct role or payroll assignment |
| LOC | Work or payroll location | Important for state and local taxes |
| PP | Pay period | Correct beginning and ending dates |
| PD | Pay date | Date wages were paid |
| DIR DEP | Direct deposit | Net amount and masked account |
An EMP ID identifies the employee inside the employer’s payroll system. An EIN identifies the employer for federal tax purposes. Neither number should be confused with the employee’s Social Security number.
A normal employee copy should avoid exposing a full Social Security number or full bank account number. A masked version may look like ***-**-1234 or ****7291.
Earnings, Hours and Pay-Rate Codes
REG, SLRY, RATE, HR and HRS
REG normally identifies regular wages. SLRY or SAL may identify salary pay. RATE displays a pay rate, while HR or HRS shows the hours connected with an earnings line.
OT, OT1.5 and DT
OT, O/T and OT1.5 usually mean overtime pay. DT may mean double-time pay. Covered, nonexempt employees generally receive at least one-and-one-half times their regular rate for hours worked over 40 in a workweek under federal law, although exemptions and state rules can affect a specific employee.
Review the U.S. Department of Labor overtime guidance.
PTO, VAC, SICK and HOL
PTO means paid time off, VAC usually means vacation, SICK means sick leave and HOL means holiday pay. The amount may be paid earnings or an informational leave balance, depending on its section.
BONUS, COMM, TIPS, SHIFT, SHFT and RETRO
BONUS identifies bonus earnings, COMM means commission and TIPS may show reported tip income. SHIFT, SHFT or DIFF usually means shift differential. RETRO identifies retroactive pay connected with an earlier period.
WKC may appear as a workers’ compensation-related code, but its exact meaning and whether it is informational can vary by employer or payroll system.
Federal, State and Payroll Tax Abbreviations
FIT, FWT, FITW and FED W/H
FIT, FWT, FITW, FWH, FED W/H and FED TAX commonly identify federal income tax withholding. The amount generally depends on taxable wages, payroll frequency and Form W-4 information.
Read our complete guide to FIT and FWT on a pay stub or review the IRS tax-withholding guidance.
FICA, OASDI, FICA/SS and FICA-SS
FICA consists of Social Security and Medicare payroll taxes. OASDI, SS, SOC SEC, FICA/SS and FICA-SS generally identify the Social Security portion.
For wages paid in 2026, the employee Social Security rate is 6.2% on covered wages up to the $184,500 wage base. The employer generally pays a matching share separately. Read our guide to FICA and OASDI payroll taxes.
MED, MEDI, FICA/MT and FICA-MED
MED, MEDI, HI, FICA/MT, FICA-MED and MED TAX commonly identify Medicare payroll tax.
The standard employee Medicare rate is 1.45% on covered wages. Medicare does not use the Social Security wage cap. Employers begin withholding the additional 0.9% Medicare tax when an employee’s wages paid by that employer exceed $200,000 during the calendar year.
Read about MED and Medicare tax on a pay stub or consult IRS Topic 751.
SIT, SWT, MUNC, LIT and Local Tax Codes
SIT, SWT and ST TAX commonly mean state income tax withholding. MUNC may mean municipal tax, while LIT, LOCAL and CITY TAX may identify local withholding.
SDI can mean state disability insurance, while SUI can refer to state unemployment insurance. Applicability varies by location, so confirm unfamiliar state and local codes with payroll.
Pre-Tax Deduction Abbreviations
A pre-tax deduction is generally removed before one or more payroll taxes are calculated. Its exact treatment depends on the benefit and plan rules.
| Code | Common meaning | Important detail |
|---|---|---|
| 401K | 401(k) retirement contribution | Tax treatment depends on whether the contribution is traditional or Roth |
| 403B | 403(b) retirement contribution | Check the contribution type |
| 457 | 457 deferred compensation | Review plan documents |
| HSA | Health savings account | Check employee and employer amounts |
| FSA | Flexible spending account | May be healthcare or dependent care |
| MED EE | Employee medical-plan contribution | Confirm whether the line is a benefit or tax |
| DENT / VIS | Dental or vision premium | Check whether it is EE or ER |
| S125 / CAF | Section 125 benefit | Check the benefit connected with the code |
Learn how pre-tax and post-tax deductions affect taxable wages and take-home pay.
For S125, SEC 125, CAF and CAFE, see our guide to S125 and cafeteria-plan abbreviations.
Post-Tax and Voluntary Deduction Codes
| Code | Common meaning | Typical effect |
|---|---|---|
| VOL DED | Voluntary deduction | Usually reduces net pay |
| GARN / GRSH | Wage garnishment | Reduces net pay |
| LEVY | Tax or legal levy | Reduces net pay |
| CH SUP | Child-support withholding | Reduces net pay |
| UNION | Union dues | Usually reduces net pay |
| CHARITY | Charitable payroll deduction | Reduces net pay |
| ROTH | Roth retirement contribution | Reduces net pay after tax |
| LOAN | Loan repayment | Reduces net pay |
| ADV | Payroll advance repayment | Reduces net pay |
Wage garnishment rules depend on the type of order and applicable law. For general federal protections, see the Department of Labor wage-garnishment guidance.
What Do EE and ER Mean on a Pay Stub?
EE usually means employee or employee-paid. ER usually means employer or employer-paid. The attached word tells you which tax, benefit or contribution the label belongs to.
| Label | Common meaning | Usually reduces net pay? |
|---|---|---|
| EE | Employee or employee-paid | Often, depending on the line |
| ER | Employer or employer-paid | Usually no |
| EE Health | Employee health contribution | Usually yes |
| ER Health | Employer health contribution | Usually no |
| 401K EE | Employee retirement contribution | Usually yes |
| 401K ER | Employer contribution or match | Usually no |
| OASDI EE | Employee Social Security tax | Yes |
| MED EE | Employee Medicare tax or medical contribution | Usually yes; check its section |
If a stub shows EE Health: $95 and ER Health: $310, the employee may be paying $95 while the employer separately reports its $310 contribution. It does not normally mean $405 was removed from the employee’s paycheck.
An institutional pay-stub example from Cornell separates employee-paid taxes, before-tax deductions, after-tax deductions and employer-paid benefit costs, showing why the section containing the amount matters.
Employer Benefit and Imputed-Income Abbreviations
| Code | Common meaning | Possible payroll effect |
|---|---|---|
| GTL / GTLI | Group-term life insurance | May create taxable imputed income |
| IMP | Imputed income | May increase taxable wages without equal cash pay |
| FRINGE | Fringe benefit | May affect taxable wages |
| TAX BEN | Taxable benefit | May increase withholding |
| ER HEALTH | Employer health contribution | Usually informational |
| STD / LTD | Short- or long-term disability | Depends on plan and payer |
Imputed income can increase taxable wages even when the employee does not receive the same amount in cash. Read our complete guide to GTL and imputed income on a pay stub.
Current, YTD, Gross and Net Pay Codes
| Code | Meaning | How to read it |
|---|---|---|
| CURR | Current pay period | Amount connected with this paycheck |
| YTD | Year-to-date | Accumulated total through the pay date |
| GRS / GROSS | Gross pay | Earnings before taxes and deductions |
| GPY | Gross pay for the year | Yearly gross-pay total |
| TAX GRS | Taxable gross wages | Wages subject to a particular tax |
| TOT DED | Total deductions | Combined deduction amount |
| NET | Take-home pay | Amount remaining after taxes and deductions |
Current amounts apply to one pay period. YTD amounts accumulate from the beginning of the year through the pay date. Read what YTD means on a pay stub and the difference between Current and YTD.
Gross pay is before deductions, while net pay is the final take-home amount. See our gross pay versus net pay guide.
A–Z Pay Stub Abbreviation Index
This condensed index is designed for fast lookup. Detailed tax treatment and net-pay effects are explained in the sections above.
A–F
| Code | Common meaning |
|---|---|
| ADV | Advance repayment |
| BEG / END | Pay-period beginning or ending date |
| BONUS | Bonus earnings |
| CAF / CAFE | Cafeteria-plan benefit |
| CH SUP | Child-support withholding |
| COMM | Commission earnings |
| CURR | Current pay period |
| DCFSA | Dependent-care flexible spending account |
| DED | Deduction |
| DENT | Dental benefit or premium |
| DEPT | Department |
| DIFF | Shift differential |
| DIR DEP | Direct deposit |
| DT | Double-time earnings |
| EE | Employee or employee-paid |
| EID / EMP ID | Employee identification number |
| EIN | Employer Identification Number |
| ER | Employer or employer-paid |
| FED W/H | Federal income tax withholding |
| FICA | Social Security and Medicare payroll taxes |
| FICA/MT | Medicare portion of FICA |
| FICA/SS | Social Security portion of FICA |
| FIT / FWT | Federal income tax withholding |
| FRINGE | Fringe benefit |
| FSA | Flexible spending account |
G–M
| Code | Common meaning |
|---|---|
| GARN / GRSH | Wage garnishment |
| GPY | Gross pay for the year |
| GRS | Gross pay |
| GTL / GTLI | Group-term life insurance |
| HI | Hospital Insurance or Medicare tax |
| HOL | Holiday pay |
| HR / HRS | Hours worked |
| HSA | Health savings account |
| IMP | Imputed income |
| INS | Insurance benefit or premium |
| JOB / POS | Job or position |
| LEVY | Tax or legal levy |
| LIT | Local income tax |
| LOC | Work or payroll location |
| LOAN | Loan repayment |
| LTD | Long-term disability |
| MED / MEDI | Medicare tax |
| MISC | Miscellaneous pay or deduction |
| MUNC | Municipal tax |
N–S
| Code | Common meaning |
|---|---|
| NET | Net or take-home pay |
| OASDI | Social Security tax |
| OT / O/T | Overtime earnings |
| PARK | Parking benefit or deduction |
| PD | Pay date |
| PP | Pay period |
| PTO | Paid time off |
| RATE | Pay rate |
| REG | Regular wages |
| REIMB | Reimbursement |
| RETRO | Retroactive pay |
| ROTH | Roth retirement contribution |
| S125 | Section 125 benefit |
| SAL / SLRY | Salary earnings |
| SDI | State disability insurance |
| SHIFT / SHFT | Shift differential |
| SICK | Paid sick leave |
| SIT / SWT | State income tax withholding |
| SS / SOC SEC | Social Security tax |
| SSN | Social Security number |
| STD | Short-term disability |
| SUI | State unemployment insurance |
T–Z
| Code | Common meaning |
|---|---|
| TAX GRS | Taxable gross wages |
| TIPS | Reported tip income |
| TOT DED | Total deductions |
| TRANSIT | Transportation benefit |
| UNION | Union dues |
| VAC | Vacation pay or leave balance |
| VIS | Vision benefit or premium |
| VOL DED | Voluntary deduction |
| WKC | Workers’ compensation-related code |
| YTD | Year-to-date total |
| 401K | 401(k) retirement contribution |
| 403B | 403(b) retirement contribution |
| 457 | 457 deferred compensation |
What Should You Do If a Pay Stub Code Looks Wrong?
- Confirm the pay period and pay date.
- Compare regular, overtime and leave hours with your records.
- Check whether the amount is Current or YTD.
- Determine whether the code is marked EE or ER.
- Compare benefit deductions with your enrollment documents.
- Identify whether a tax is federal, state, municipal or local.
- Save a copy of the pay stub and supporting records.
- Ask payroll to define the code and explain its effect on net pay.
An employer contribution, YTD total, gross-pay figure or taxable benefit can appear as a dollar amount without being a direct current-period deduction.
Compare the document with this sample pay stub layout to locate earnings, taxes, deductions, employer contributions and net pay.
How to Ask Payroll About an Unknown Code
Hi Payroll,
I noticed the code [CODE] on my pay stub dated [PAY DATE]. Could you confirm what it means, whether it is an earning, tax, employee deduction, employer contribution or informational amount, and whether it affected my net pay?
Thank you,
[Your Name]
Frequently Asked Questions
They identify payroll items such as regular earnings, overtime, taxes, deductions, benefits, employer contributions and YTD totals. Their meaning can depend on the section and employer’s payroll system.
EE usually means employee or employee-paid. EE Health may be an employee medical premium, while OASDI EE usually means the employee Social Security tax.
ER usually means employer or employer-paid. An ER Health or 401K ER amount normally represents an employer contribution and usually does not reduce employee net pay.
REG normally means regular pay earned at the employee’s standard rate, separate from overtime, bonuses, commissions and paid leave.
OASDI is the Social Security portion of FICA payroll tax. Similar labels include SS, SOC SEC, FICA/SS and FICA-SS.
MED normally means Medicare payroll tax. Similar tax labels include MEDI, FICA/MT, FICA-MED and HI. A medical-benefit deduction may use a similar label, so check its section.
EMP ID identifies an employee inside the employer’s payroll system. EIN identifies the employer for federal tax purposes. They are different numbers.
Current shows the amount for the pay period on the stub. YTD shows the accumulated total from the beginning of the year through the current pay date.
Need to Organize Accurate Payroll Information?
Use real earnings, taxes, deductions, benefit codes, net pay and YTD details to create a clear payroll record for your files.
Create a Pay StubOfficial Sources and References
- Internal Revenue Service, Tax Withholding
- Internal Revenue Service, Social Security and Medicare Withholding Rates
- U.S. Department of Labor, Overtime Pay Requirements
- U.S. Department of Labor, Wage Garnishment Protections
- Cornell University Division of Financial Services, Understanding Your Paper Pay Stub