Pay Stub Abbreviations Explained: Payroll Codes, Taxes & Deductions

Finance Marcus Hale

Written by Marcus Hale, Pay Stub and Payroll Content Specialist · Published July 15, 2026 · Substantially updated August 2026 · Reviewed against 2026 IRS, Social Security Administration, U.S. Department of Labor and payroll-office guidance

Pay stub abbreviations are short labels for earnings, taxes, deductions, benefits and payroll totals. Common examples include REG for regular pay, OT for overtime, FWH, FIT or FWT for federal income tax withholding, OASDI for Social Security, MED for Medicare and YTD for year-to-date. EE usually means employee, while ER usually means employer.

Paycheck stub abbreviations can vary by payroll provider, but the decoding method is consistent: identify the section, determine whether the item is an earning or a subtraction, then check whether the amount belongs to the employee or employer.

Fast answer: Which codes usually reduce take-home pay?

An amount in a tax or employee deduction column normally reduces net pay. An amount in an employer contribution column normally does not. The same letters can mean different things in different sections, so read the code, section heading and amount together.

Important: pay stub codes are not universal

Federal tax labels are fairly consistent, but employers and payroll systems can create their own earning, leave, insurance and deduction codes. Treat this guide as a common-language decoder, then confirm an unfamiliar code in your employer's payroll legend, benefit documents or payroll department.

Quick Pay Stub Abbreviation Lookup

Start with the section where the label appears. This table gives the most common U.S. meaning and the usual effect on an employee's take-home pay.

Common paycheck abbreviations, meanings and net-pay effects
Code	Common meaning	Usually appears under	Reduces take-home pay?
REG	Regular earnings	Earnings	No; it adds to gross pay
OT	Overtime earnings	Earnings	No; it adds to gross pay
PTO	Paid time off, or a PTO balance	Earnings or leave	Depends on the section
FWH / FIT / FWT / FITW	Federal income tax withholding	Taxes	Yes
OASDI / SS	Social Security tax	Taxes	Yes for the EE amount
FED MED/EE	Employee Medicare tax	Taxes	Yes
FICA	Social Security and Medicare payroll taxes	Taxes	Yes for the employee share
SIT / SWT	State income or withholding tax	Taxes	Usually, where applicable
EE	Employee amount	Tax, deduction or benefit	Often, if deducted
ER	Employer amount	Contribution or benefit	Normally no
401(k)	Workplace retirement-plan contribution	Deductions	Yes
ROTH	After-tax Roth retirement contribution	Deductions	Yes
MED	Medicare tax or medical benefit	Tax or benefit	Depends on the section
GTL	Group-term life insurance, often imputed income	Benefits or taxable earnings	May affect taxable wages
HSA / FSA	Health or flexible spending account	Deductions or employer contributions	Depends on EE or ER
GARN	Wage garnishment	Deductions	Yes
CUR / CURRENT	This pay period's amount	Totals	It is a time label
YTD	Year-to-date total	Totals	It is a running total
GROSS	Pay before taxes and deductions	Summary	No
NET	Take-home pay after deductions	Summary	It is the final result

Payroll Code vs. Pay Stub Abbreviation: Are They the Same?

Not always. A payroll code is an identifier a payroll system uses to tell the calculation engine how to handle a payment or deduction. A pay stub abbreviation is the shortened label an employee sees. They may match, but a system can use an internal code such as E101 and display the friendlier label REG on the pay stub.

Earning codeControls or identifies regular wages, overtime, bonus, commission or leave pay.

Tax codeIdentifies federal, Social Security, Medicare, state or local withholding.

Deduction codeIdentifies an employee benefit, retirement contribution, garnishment or other subtraction.

Display labelShortens the underlying payroll item so it fits on the employee's statement.

This distinction matters when searching for a code. A public glossary can explain common display labels, but only the employer or payroll administrator can confirm a company-specific internal code.

How to Decode Any Pay Stub Code in 60 Seconds

Find the section. Is the code under earnings, taxes, employee deductions, employer contributions, leave or totals?
Check the column. Current is this check; YTD is a running annual total. Rate, hours and amount describe different values.
Look for EE or ER. EE normally identifies the employee share; ER normally identifies the employer share.
Compare gross and net pay. Taxes and employee deductions explain most of the difference. Employer contributions generally do not.
Compare the previous stub. A new code, changed rate or one-time deduction is easier to spot side by side.
Confirm the exact label. Use the payroll portal's legend or ask payroll when the code is employer-specific or the amount looks wrong.

The section beats the letters

MED under taxes commonly means Medicare tax. The same MED under benefits may mean medical insurance. Never interpret a short code without its heading.

What Do FWH, FIT, FWT and FITW Mean on a Pay Stub?

FWH meaning on a pay stub

FWH most commonly means federal withholding. FIT, FWT and FITW are common labels for the same category: federal income tax withheld from the employee's pay. It reduces take-home pay and is credited toward the employee's federal income-tax obligation.

FWH is not a flat percentage for every employee. Payroll generally calculates it from taxable wages, pay frequency and the employee's Form W-4 information, using IRS withholding methods. A higher or lower amount than a coworker's does not by itself prove an error.

Do not confuse federal income tax withholding with FICA. Federal withholding is based on income-tax rules and Form W-4 data; FICA refers to Social Security and Medicare payroll taxes. See the focused guide to FIT and FWT on a pay stub.

What Do FED MED/EE and FED OASDI/EE Mean?

FED MED/EE meaning

FED MED/EE is the employee's federal Medicare tax. Under the 2026 federal withholding rates, the standard employee Medicare rate is 1.45% of covered wages, with no Medicare wage cap. An employer must also withhold an additional 0.9% Medicare tax after wages it pays to an employee exceed $200,000 in the calendar year; the employer does not match that additional employee tax.

FED OASDI/EE meaning

FED OASDI/EE is the employee's Social Security tax. The 2026 employee rate is 6.2% of covered wages up to the annual Social Security wage base of $184,500. After an employee reaches that wage base with one employer, that employer generally stops withholding the employee Social Security tax for the rest of the year.

Simple FICA example on $2,000 of covered wages

Medicare: $2,000 × 1.45% = $29.00

Social Security: $2,000 × 6.2% = $124.00

Combined employee FICA: $29.00 + $124.00 = $153.00

This example assumes the wages are covered, the employee is below the 2026 Social Security wage base and Additional Medicare Tax does not apply. Federal income tax, state tax and benefit deductions are separate.

Payroll platforms may shorten these labels to MED, MED/EE, OASDI, SS or FICA. Learn more about MED and Medicare tax and 2026 FICA rates and calculations.

EE vs. ER on a Pay Stub

EE usually means employee, and ER usually means employer. The letters identify whose share is being reported; they do not identify the benefit or tax by themselves.

How employee and employer amounts normally affect a paycheck
Example label	What it normally means	Effect on the employee's check
MED/EE	Employee Medicare tax	Withheld from employee pay
MED/ER	Employer Medicare tax	Reported employer cost; not normally deducted again
HSA EE	Employee HSA contribution	Usually deducted from employee pay
HSA ER	Employer HSA contribution	Usually an employer-funded benefit
401K EE	Employee retirement contribution	Reduces take-home pay
401K ER	Employer match or contribution	Does not normally reduce current take-home pay

If both columns appear, do not subtract the ER amount from net pay a second time. Verify the actual employee deduction by matching the EE amount to the deduction section and the gross-to-net calculation.

Ambiguous Pay Stub Codes That Need Context

Some abbreviations have more than one plausible meaning. These are the labels most likely to be misread when copied without a section heading.

Common ambiguous payroll labels and how to resolve them
Code	Possible meanings	Best clue
MED	Medicare tax or medical insurance/benefit	Tax section versus benefit or deduction section
STD	Short-term disability or a standard/regular earning label	Benefit section versus earnings section
LTD	Long-term disability, or less commonly another employer-defined item	Benefit-plan name and EE/ER marker
INS	Insurance deduction or employer-paid insurance	EE/ER marker and deduction amount
SICK	Paid sick earnings, hours used or remaining leave balance	Rate/amount versus leave-balance column
PTO	Paid PTO earnings, hours used or available balance	Earnings versus accrual section
MISC	Employer-defined miscellaneous earning or deduction	Section heading; ask payroll for the legend
WKC / WC	Workers' compensation reporting or an employer-defined item	State and employer payroll legend; it is often employer-paid

Common Earnings, Hours and Leave Codes

Earnings and leave abbreviations commonly found on pay stubs
Code	Common meaning	How to read it
REG	Regular pay	Regular hours multiplied by the rate, or a salary allocation
OT	Overtime pay	Check the hours, rate and applicable overtime rules
DT	Double-time pay	Used when the employer or applicable rule pays double time
BON	Bonus	Usually a separate earning line
COMM	Commission	May be paid with regular wages or separately
HOL	Holiday pay	Paid holiday hours or earnings
PTO	Paid time off	May show paid hours, used hours or balance
SICK	Sick pay or sick-leave balance	Use the section and column heading
VAC	Vacation pay or balance	May show current use and remaining hours
SHIFT / SD	Shift differential	Extra pay for a qualifying shift
RETRO	Retroactive pay	Correction or delayed increase for an earlier period
REIMB	Expense reimbursement	May be nonwage reimbursement when plan requirements are met
IMP / IMP INC	Imputed income	Taxable value that can raise taxable wages without equal cash pay

Overtime eligibility and rate rules depend on federal and state law and the facts of the job. The U.S. Department of Labor explains the federal baseline; a pay-stub code alone cannot establish whether the calculation is legally correct.

Federal, State and Local Tax Abbreviations

Tax codes commonly shown on U.S. pay statements
Code	Common meaning	Important detail
FIT / FWT / FITW / FWH	Federal income tax withholding	Uses taxable wages, pay frequency, Form W-4 data and IRS methods
FICA	Federal Insurance Contributions Act taxes	Often separated into Social Security and Medicare
OASDI / SS / SS EE	Employee Social Security tax	6.2% up to the 2026 wage base for covered wages
MED / HI / MED EE	Employee Medicare tax	Standard 1.45%; Additional Medicare Tax may also apply
SIT / SWT / SITW	State income tax withholding	Meaning and applicability depend on the state
LIT / LWT	Local income or withholding tax	May be city, county, school-district or other local tax
SDI	State disability insurance	Only applies in certain jurisdictions and may be employee-funded
SUI	State unemployment insurance	Often employer-paid, but employee withholding exists in some states

State labels can include a jurisdiction prefix. For example, a California statement may use CA SIT for state income-tax withholding and a separate disability-related label. Read the current requirements for your state; the California pay stub guide is one state-specific starting point. For a focused definition, see SIT and SWT on a pay stub.

Deduction, Retirement and Benefit Codes

Employee deductions lower take-home pay, but they do not all reduce the same taxable wage bases. For example, a traditional 401(k) salary deferral generally reduces federal income-tax wages but not Social Security and Medicare wages. A Roth 401(k) contribution is generally made after federal income tax. Plan and payroll details matter.

Common deduction and benefit abbreviations
Code	Common meaning	Typical treatment
401K / 403B / 457	Workplace retirement contribution	Employee contribution lowers net pay; tax treatment depends on plan type
ROTH	Roth retirement contribution	Employee contribution generally made after income tax
MED INS / HLTH	Medical or health insurance	EE deduction may be pre-tax or post-tax under the plan
DEN / DENT	Dental insurance	Check EE/ER and plan tax treatment
VIS	Vision insurance	Check EE/ER and plan tax treatment
HSA	Health savings account	May show separate employee and employer contributions
FSA	Flexible spending account	Employee election usually lowers net pay
S125 / CAFE	Section 125 cafeteria-plan item	Often identifies an eligible pre-tax benefit arrangement
GTL	Group-term life insurance	Taxable imputed value can appear for coverage over the federal exclusion
STD / LTD	Short- or long-term disability coverage	Can be EE-paid, ER-paid or shared
UNION	Union dues	Employee deduction when authorized or required
GARN / LEVY	Garnishment or tax levy	Required deduction under a valid order or levy
CS	Child support, in a deduction context	Court- or agency-ordered withholding

For a deeper code list, use the dedicated pay stub deduction-code guide. Also compare pre-tax and post-tax deductions before assuming that “pre-tax” reduces every tax on the statement.

Current, YTD, Gross, Taxable and Net Pay Labels

Summary and time-period abbreviations on a pay stub
Label	Meaning	Common mistake to avoid
CUR / CURRENT	Amount for this pay statement	Do not read it as the annual total
YTD	Total from the start of the payroll year through this check	Do not add it to the current amount again
GROSS	Total pay before taxes and deductions	Gross pay is not take-home pay
FED TAXABLE	Wages subject to federal income-tax rules	May differ from gross pay because of adjustments
SS TAXABLE	Wages subject to Social Security tax	Uses a separate wage base and rules
MED TAXABLE	Wages subject to Medicare tax	Medicare has no annual wage cap
NET	Amount left after taxes and employee deductions	Employer contributions are not usually subtracted from it
PP / PPE	Pay period or pay-period ending date	May differ from the payment date

Gross-to-net check

A useful high-level check is: gross pay − employee taxes − employee deductions + nonwage additions = net pay. The exact presentation can vary, and taxable noncash items can make a simple subtraction look different. Review gross pay versus net pay and current versus YTD when the totals do not reconcile at first glance.

A–Z Pay Stub Abbreviations and Meanings

Use this index for a fast definition, then return to the relevant section above for the calculation and take-home-pay effect.

A–F G–M N–S T–Z

A–F

Paycheck code glossary: A through F
Abbreviation	Common meaning	Category
401K	401(k) retirement-plan contribution	Deduction or employer contribution
403B	403(b) retirement-plan contribution	Deduction or employer contribution
457	457 deferred-compensation contribution	Deduction
ADD MED	Additional Medicare Tax	Tax
BON	Bonus earnings	Earnings
CAFE	Cafeteria-plan benefit	Benefit or deduction
COMM	Commission earnings	Earnings
CUR	Current pay-period amount	Summary
DED	Deduction	Deduction
DEN / DENT	Dental insurance	Benefit or deduction
DT	Double-time earnings	Earnings
EE	Employee share or amount	Marker
ER	Employer share or amount	Marker
FICA	Social Security and Medicare payroll taxes	Tax
FIT / FITW	Federal income tax withholding	Tax
FSA	Flexible spending account	Benefit or deduction
FWH / FWT	Federal withholding tax	Tax

G–M

Paycheck code glossary: G through M
Abbreviation	Common meaning	Category
GARN	Wage garnishment	Deduction
GROSS	Pay before taxes and deductions	Summary
GTL	Group-term life insurance	Benefit or imputed income
HI	Hospital Insurance, another Medicare label	Tax
HOL	Holiday pay	Earnings
HSA	Health savings account	Benefit or deduction
IMP INC	Imputed income	Taxable earnings
INS	Insurance	Benefit or deduction
LEVY	Tax levy	Deduction
LIT / LWT	Local income or withholding tax	Tax
LTD	Long-term disability insurance	Benefit or deduction
MED	Medicare tax or medical benefit, depending on section	Tax or benefit
MISC	Employer-defined miscellaneous item	Varies

N–S

Paycheck code glossary: N through S
Abbreviation	Common meaning	Category
NET	Take-home pay	Summary
OASDI	Social Security tax	Tax
OT	Overtime earnings	Earnings
PP / PPE	Pay period or pay-period ending	Pay-period detail
PTO	Paid time off or PTO balance	Earnings or leave
REG	Regular earnings	Earnings
REIMB	Expense reimbursement	Addition
RETRO	Retroactive pay	Earnings
ROTH	Roth retirement contribution	Deduction
S125	Section 125 cafeteria-plan item	Benefit or deduction
SD / SHIFT	Shift differential	Earnings
SDI	State disability insurance	State payroll tax or program
SICK	Sick pay, hours used or leave balance	Earnings or leave
SIT / SITW	State income tax withholding	Tax
SS	Social Security tax	Tax
STD	Short-term disability, depending on section	Benefit or deduction
SUI	State unemployment insurance	State payroll program
SWT	State withholding tax	Tax

T–Z

Paycheck code glossary: T through Z
Abbreviation	Common meaning	Category
TAXABLE	Wages subject to a specified tax	Tax summary
UNION	Union dues	Deduction
VAC	Vacation pay or leave balance	Earnings or leave
VIS	Vision insurance	Benefit or deduction
WC / WKC	Workers' compensation-related label	Employer program or reporting
YTD	Year-to-date total	Summary

How to Check a Pay Stub Code or Possible Payroll Error

Save the pay stub and compare it with the previous statement.
Write down the exact code, section, current amount and YTD amount.
Check hours, rate, gross pay, taxable wages, employee deductions and net pay.
Review recent W-4, benefit, retirement, leave or garnishment changes.
Use the payroll portal's code legend or contact payroll before assuming fraud or theft.
Ask for a written explanation and correction date if payroll confirms an error.

Example message to payroll

Subject: Question about FWH on my August 7, 2026 pay stub

Hello, I am reviewing my pay stub dated August 7, 2026. The code FWH appears under Taxes with a current amount of $125 and a YTD amount of $3,210. Please confirm what the code means, whether it is employee-paid or employer-paid, how the amount was calculated and whether it affects my taxable wages or net pay. Thank you. I will substitute the exact code, section, date and amounts from my stub.

If you need help locating each field first, follow the labeled guide to reading a pay stub. Keep pay statements in a secure location because they may contain sensitive identity, wage and banking information.

Pay Stub Abbreviation FAQs

What are the most common pay stub abbreviations?

REG means regular pay, OT means overtime, FIT or FWT means federal income tax withholding, OASDI or SS means Social Security tax, MED means Medicare tax in a tax section, EE means employee, ER means employer and YTD means year-to-date.

What does FWH mean on a pay stub?

FWH usually means federal withholding or federal income tax withholding. It is an employee tax withheld from the paycheck and normally reduces take-home pay.

What does FED MED/EE mean?

FED MED/EE means the employee share of federal Medicare tax. The standard employee rate is 1.45% of covered wages, and Additional Medicare Tax may apply above the federal withholding threshold.

What does FED OASDI/EE mean?

FED OASDI/EE means the employee share of Social Security tax. For 2026, it is generally 6.2% of covered wages up to the $184,500 Social Security wage base.

Does EE mean employee or something else?

On most U.S. pay statements, EE means employee. It marks the employee-paid share of a tax, benefit or deduction. Confirm the column heading because employers can use custom labels.

Does an ER amount reduce my take-home pay?

Normally, no. ER generally identifies an employer-paid contribution or employer tax. It can be displayed for information without being subtracted from the employee's pay.

Does MED always mean Medicare?

No. MED under payroll taxes commonly means Medicare tax, but MED under deductions or benefits may mean medical insurance. The section heading and EE/ER marker resolve the ambiguity.

Why is YTD larger than the current amount?

Current is the amount for one pay period. YTD is the cumulative total from the start of the payroll year through the current statement, so it is normally larger after the first check of the year.

Why is taxable pay different from gross pay?

Taxable wages can differ from gross pay because payroll applies tax-specific inclusions, exclusions and benefit adjustments. Federal income-tax, Social Security and Medicare wage bases can also differ from one another.

What if my payroll code is not in this glossary?

It may be an employer- or payroll-system-specific code. Search the payroll portal's legend, review benefit documents or send payroll the exact code, section, current amount and YTD amount using the template above.

Need a clear pay stub for legitimate records?

ePaystubs can help you create a readable pay stub using real earnings, taxes and deduction information. Use accurate records and follow all applicable payroll, tax and document requirements. Do not create or alter a pay stub to misrepresent income, employment or payment history.

Create a pay stub

Official and Payroll-Office Sources

Internal Revenue Service, Tax Withholding
Internal Revenue Service, Topic No. 751, Social Security and Medicare Withholding Rates
Internal Revenue Service, Publication 15-B, Employer's Tax Guide to Fringe Benefits
Social Security Administration, Contribution and Benefit Base
U.S. Department of Labor, Fact Sheet #23: Overtime Pay Requirements
Stanford University Fingate, Tax Deduction Codes, Descriptions and Rates
James Madison University, Direct Deposit Advice and Tax Codes
Walla Walla University Payroll, How to Read Your Paycheck

Disclaimer: This employee-focused article provides general U.S. educational information and is not payroll, tax, legal, accounting or financial advice. Codes, taxable-wage treatment, benefit labels and deductions can vary by employer, payroll system, plan, state and locality. Confirm unfamiliar labels and disputed amounts with your employer's payroll or human-resources department.

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