Pay Stub Abbreviations Explained: Payroll Codes, Taxes & Deductions

Finance Marcus Hale

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

Quick answer: A code under taxes or employee deductions usually reduces net pay. A code under employer contributions usually does not. Payroll labels are not nationally standardized, so always read the code together with its section, EE/ER marker and payroll-provider legend.

Paycheck Stub Abbreviation Finder

Search the exact letters shown on your pay stub, such as FWH, FED MED/EE, OASDI, 401K EE, MED-R, EE, ER or YTD.

100+ Paycheck Stub Codes and Meanings

This table combines common U.S. payroll abbreviations and display variants. Provider-specific codes are clearly marked so you do not mistake one employer's label for a universal meaning.

Code / Variant	Common Meaning	Category	Net Pay Effect	Taxable Wage Effect	Certainty
REG	Regular earnings	Earnings	Adds to gross pay	Usually taxable	Common
SAL	Salary earnings	Earnings	Adds to gross pay	Usually taxable	Common
HRLY	Hourly earnings	Earnings	Adds to gross pay	Usually taxable	Common
OT / OT 1.5	Overtime earnings	Earnings	Adds to gross pay	Generally taxable	Common
DT	Double-time earnings	Earnings	Adds to gross pay	Generally taxable	Common
BON / BONUS	Bonus earnings	Earnings	Adds to gross pay	Generally taxable	Common
COMM	Commission earnings	Earnings	Adds to gross pay	Generally taxable	Common
HOL	Holiday pay	Earnings	Adds to gross pay	Generally taxable	Common
PTO	Paid time off, paid hours, or leave balance	Earnings/Leave	Depends on column	Paid earnings usually taxable	Context needed
VAC	Vacation pay or leave balance	Earnings/Leave	Depends on column	Paid earnings usually taxable	Context needed
SICK	Sick pay, used hours, or leave balance	Earnings/Leave	Depends on section	Depends on payment type	Context needed
SHIFT / SD / DIFF	Shift differential or premium pay	Earnings	Adds to gross pay	Generally taxable	Common
RETRO	Retroactive pay	Earnings	Adds to gross pay	Generally taxable	Common
REIMB	Expense reimbursement	Addition	Usually adds to payment	Depends on reimbursement rules	Context needed
MILE / MILEAGE	Mileage reimbursement	Addition	Usually adds to payment	Depends on arrangement	Context needed
TIP / TIPS	Reported tip income	Earnings	May already be paid separately	Generally taxable	Common
CASH TIPS	Reported cash tips	Earnings	May not be new cash on check	Generally taxable	Common
CC TIPS	Credit-card tips	Earnings	Depends on payout method	Generally taxable	Common
SEV	Severance pay	Earnings	Adds to gross pay	Generally taxable	Common
BEREAV	Bereavement pay or leave	Earnings/Leave	Depends on section	Paid wages usually taxable	Common
JURY	Jury-duty pay or leave	Earnings/Leave	Employer-specific	Depends on payment	Verify employer
ONCALL / CALL BK	On-call or callback earnings	Earnings	Usually adds to pay	Generally taxable	Employer-specific
IMP / IMP INC	Imputed income	Taxable earnings	May not equal cash received	Can increase taxable wages	Common
FIT / FWT / FITW	Federal income tax withholding	Federal tax	Reduces net pay	Not a pre-tax deduction	Common
FWH / FED W/H / FED TAX	Federal withholding	Federal tax	Reduces net pay	Not a pre-tax deduction	Common
FICA	Social Security and Medicare payroll taxes	Federal payroll tax	Employee share reduces net pay	Uses applicable wage bases	Federal
OASDI / SS / SS EE / FED OASDI EE	Employee Social Security tax	Federal payroll tax	Reduces net pay	Uses Social Security wages	Federal
MED / HI / MED EE / FED MED/EE	Employee Medicare tax when shown under taxes	Federal payroll tax	Reduces net pay	Uses Medicare wages	Federal/context
FED MWT EE	Employee Medicare withholding in some payroll systems	Provider-specific tax	Usually reduces net pay	Uses Medicare wages	Verify provider
ADD MED / ADDL MED	Additional Medicare Tax	Federal payroll tax	Reduces net pay when applicable	Uses Medicare wages	Federal
SIT / SWT / SITW / STATE WH	State income or withholding tax	State tax	Usually reduces net pay	State-specific	State-specific
LIT / LWT / LOC TAX	Local income or withholding tax	Local tax	Usually reduces net pay	Local rules apply	Location-specific
SDI	State disability insurance or related program	State program	Depends on jurisdiction	State rules apply	State-specific
CA SDI / CASDI	California State Disability Insurance	California tax	May reduce net pay	California-specific	California
SUI / UI	State unemployment insurance/program label	State program	Often employer-paid; some employee states	State-specific	Verify state
NY PFL	New York Paid Family Leave contribution	New York program	Can reduce net pay	State-specific	New York
MA PFML	Massachusetts Paid Family and Medical Leave	Massachusetts program	May reduce net pay	State-specific	Massachusetts
401K	401(k) retirement contribution	Retirement	Employee contribution reduces net pay	Traditional/Roth differ	Common
401K EE	Employee 401(k) contribution	Retirement	Reduces net pay	Depends on contribution type	Common
401K ER	Employer 401(k) contribution or match	Employer benefit	Normally no employee deduction	Employer rules apply	Common
403B	403(b) retirement contribution	Retirement	Reduces net pay	Plan treatment varies	Common
457	457 deferred compensation contribution	Retirement	Reduces net pay	Plan treatment varies	Common
ROTH / ROTH 401K	Roth retirement contribution	Retirement	Reduces net pay	Generally after federal income tax	Common
HSA	Health Savings Account contribution	Benefit/Deduction	Depends on EE or ER	Tax treatment varies	Common
HSA EE	Employee HSA contribution	Benefit/Deduction	Usually reduces net pay	May receive favorable tax treatment	Common
HSA ER	Employer HSA contribution	Employer benefit	Normally no employee deduction	HSA rules apply	Common
FSA / HFSA	Flexible Spending Account / Health FSA	Benefit/Deduction	Usually reduces net pay	May reduce applicable taxable wages	Common
DCFSA	Dependent Care FSA	Benefit/Deduction	Reduces net pay	Tax rules and limits apply	Common
LPFSA	Limited Purpose FSA	Benefit/Deduction	Reduces net pay	Plan rules apply	Common
CAFE / S125	Section 125 cafeteria-plan item	Benefit/Deduction	Usually employee election	Can affect taxable wages	Common concept
MED INS / HLTH / MEDICAL	Medical or health insurance premium	Benefit/Deduction	Employee share usually reduces net pay	May be pre-tax or post-tax	Plan-specific
DEN / DENT / DENTAL	Dental insurance	Benefit/Deduction	Depends on EE or ER	Plan treatment varies	Common
VIS / VISION	Vision insurance	Benefit/Deduction	Depends on EE or ER	Plan treatment varies	Common
GTL	Group-term life insurance	Benefit/Imputed income	May not be cash deduction	Can increase taxable wages	Common
LIFE	Life insurance benefit or premium	Benefit	Depends on EE/ER	Plan-specific	Verify plan
AD&D	Accidental Death and Dismemberment insurance	Benefit	Depends on who pays	Plan-specific	Common
STD	Often short-term disability under benefits	Benefit	Depends on EE or ER	Plan-specific	Context required
STD EE	Employee-paid short-term disability premium	Benefit/Deduction	Usually reduces net pay	Plan-specific	Verify plan
STD ER	Employer-funded short-term disability premium	Employer benefit	Normally no employee deduction	Plan-specific	Verify plan
LTD	Usually long-term disability under benefits	Benefit	Depends on who pays	Plan-specific	Context required
LTD EE	Employee-funded long-term disability premium	Benefit/Deduction	Usually reduces net pay	Plan-specific	Verify plan
LTD ER	Employer-funded long-term disability premium	Employer benefit	Normally no employee deduction	Plan-specific	Verify plan
UNION / DUES	Union dues	Deduction	Reduces net pay	Treatment varies	Common
GARN / GARNISH	Wage garnishment	Required deduction	Reduces net pay	Usually after tax calculation	Common
LEVY	Tax or other levy	Required deduction	Reduces net pay	Not usually pre-tax	Common
CS / CHILD SUP	Child-support withholding	Required deduction	Reduces net pay	Generally after payroll tax calculation	Context required
LOAN	Payroll or employer-plan loan repayment	Deduction	Usually reduces net pay	Usually not pre-tax	Employer-specific
401K LOAN	401(k) loan repayment	Retirement deduction	Reduces net pay	Different from contribution	Common
PARK	Parking benefit or deduction	Benefit/Deduction	Depends on election	Qualified benefit rules may apply	Plan-specific
TRANSIT / COMMUTER	Transit or commuter benefit	Benefit/Deduction	Depends on election	Qualified benefit rules may apply	Plan-specific
CHARITY	Authorized charitable payroll deduction	Deduction	Reduces net pay	Usually not pre-tax	Common
UNIF / UNIFORM	Uniform-related deduction or reimbursement	Deduction/Addition	Depends on policy	Context-specific	Verify employer
MISC	Miscellaneous employer-defined item	Varies	Depends on section	Depends on item	Employer-specific
OTH	Other employer-defined payroll item	Varies	Depends on section	Depends on item	Employer-specific
HRA ER	Employer-funded HRA entry	Employer benefit	Normally no employee deduction	HRA rules apply	Verify plan
CUR / CURRENT	Current pay-period amount	Summary	Not a deduction	No direct effect	Common
YTD	Year-to-date cumulative amount	Summary	Not a new deduction	No direct effect	Common
MTD	Month-to-date total	Summary	Not a deduction	No direct effect	Common
QTD	Quarter-to-date total	Summary	Not a deduction	No direct effect	Common
GROSS	Pay before taxes and deductions	Summary	Starting amount	May differ from taxable wages	Common
NET	Take-home pay after taxes and deductions	Summary	Final amount	Not a taxable-wage field	Common
FED TAXABLE	Wages used for federal income-tax purposes	Taxable wages	Not a deduction	Federal taxable wage base	Common
SS TAXABLE	Wages subject to Social Security tax	Taxable wages	Not a deduction	Social Security wage base	Common
MED TAXABLE	Wages subject to Medicare tax	Taxable wages	Not a deduction	Medicare wage base	Common
TAXABLE	Wages subject to the named tax	Summary	Not a deduction	Tax-specific wage base	Read context
PP	Pay period	Payroll detail	No direct effect	No direct effect	Common
PPE	Pay-period ending date	Payroll detail	No direct effect	No direct effect	Common
PD	Pay date	Payroll detail	No direct effect	No direct effect	Common
RATE	Hourly or payroll rate	Payroll detail	Calculation input	Affects earnings	Common
HRS / HOURS	Hours tied to earnings or leave	Payroll detail	Calculation input	Affects earnings	Common
EE	Employee amount or employee-paid share	Marker	Often reduces net pay	Depends on item	Common
ER	Employer amount or employer-paid share	Marker	Normally no employee deduction	Depends on item	Common
EE MED	Employee medical contribution	Benefit/Deduction	Usually reduces net pay	Pre/post-tax varies	Context required
ER MED	Employer medical-plan contribution	Employer benefit	Normally no employee deduction	Benefit rules apply	Context required
MED-R	Medicare-related code in some payroll configurations	Provider-specific	Do not infer from letters alone	Provider-specific	Verify payroll legend
PIA DEN EE PRE	Employee dental-related code in some configurations	Provider-specific benefit	May reduce net pay	PRE may indicate pre-tax in some systems	Do not decode universally
FTD	Employer or payroll-system-specific code	Provider-specific	Depends on section	Unknown without context	Verify provider
RT NON P	Employer or payroll-system-specific label	Provider-specific	Depends on section	Unknown without context	Verify provider
WC / WKC	Workers' compensation-related label	Employer/program	Often employer-paid	State/employer rules	Context required
INS	Insurance deduction or employer-paid insurance	Benefit	Depends on EE/ER	Plan-specific	Context required
PRE TAX / PRE	Pre-tax payroll deduction marker	Deduction marker	Usually reduces net pay	May reduce one or more taxable wage bases	Context required
POST TAX / POST	Post-tax payroll deduction marker	Deduction marker	Reduces net pay	Usually does not reduce taxable wages	Context required
ADD'L WH / ADD WH	Additional withholding	Tax	Reduces net pay	Not a pre-tax deduction	Common
EXEMPT	Exempt status or exempt earning/tax marker	Tax/Payroll marker	Depends on context	Depends on exact tax/earning	Verify context
LOCAL	Local payroll tax or locality label	Local tax	May reduce net pay	Local rules apply	Context required
CITY TAX	City income or payroll tax	Local tax	May reduce net pay	City rules apply	Location-specific
COUNTY TAX	County payroll or income tax	Local tax	May reduce net pay	County rules apply	Location-specific
SCHOOL TAX	School-district income tax	Local tax	May reduce net pay	Jurisdiction-specific	Location-specific
PENSION	Pension contribution or benefit	Retirement	Depends on EE/ER	Plan-specific	Context required
PENS EE	Employee pension contribution	Retirement	Usually reduces net pay	Plan-specific	Verify plan
PENS ER	Employer pension contribution	Employer benefit	Normally no employee deduction	Plan-specific	Verify plan
FLEX	Flexible benefit or spending-plan label	Benefit	Depends on plan	Plan-specific	Verify plan
DEP CARE	Dependent-care benefit/deduction	Benefit/Deduction	Usually reduces net pay when employee-funded	Tax rules apply	Context required
LIFE EE	Employee life-insurance premium	Benefit/Deduction	Usually reduces net pay	Plan-specific	Verify plan
LIFE ER	Employer life-insurance premium/contribution	Employer benefit	Normally no employee deduction	Plan-specific	Verify plan
BONUS TAX	Tax withheld from bonus/supplemental wages	Tax	Reduces net pay	Not a pre-tax deduction	Context required
TAX WH	Tax withholding	Tax	Reduces net pay	Not a pre-tax deduction	Common
DEDUCT / DED	Deduction	Deduction marker	Usually reduces net pay	Depends on underlying item	Common
EARN	Earnings	Earnings marker	Adds to gross pay	Usually taxable depending on item	Common
BEN	Benefit	Benefit marker	Depends on EE/ER	Plan-specific	Common
EMPLR / EMPLOYER	Employer-paid amount	Employer marker	Normally no employee deduction	Depends on benefit	Common
EMP / EMPLOYEE	Employee-paid amount	Employee marker	Often reduces net pay	Depends on item	Common

Important: The same letters can mean different things. MED under taxes commonly means Medicare, while MED under benefits can mean medical insurance. STD often means short-term disability in a benefits section, but an employer may use the same letters differently.

What Does FWH Mean on a Pay Stub?

FWH usually means Federal Withholding or federal income tax withholding. It is federal income tax withheld from the employee's paycheck and normally reduces take-home pay. FWH, FIT, FWT and FITW commonly describe the same federal withholding category.

For calculation and troubleshooting details, see FIT, FWT and FITW on a pay stub.

What Does FED MED/EE Mean?

FED MED/EE generally identifies the employee Medicare tax. The standard employee Medicare rate is 1.45% of covered wages. Additional Medicare Tax rules can also apply at higher wage levels.

For MED-R, FED MWT EE, MED EE and related labels, use the MED and Medicare pay-stub guide.

What Does OASDI Mean?

OASDI is the Social Security portion of FICA. For 2026, the employee rate is generally 6.2% of covered wages up to the annual Social Security wage base of $184,500.

See the OASDI and Social Security guide for calculation details.

EE vs ER on a Pay Stub

EE usually means employee and ER usually means employer. EE amounts often reduce take-home pay when attached to a tax or deduction. ER amounts usually show employer-paid costs or contributions and normally do not reduce employee net pay.

Which Codes Reduce Take-Home Pay?

Earnings such as REG, OT, BONUS and COMM normally add to gross pay.
Employee taxes such as FIT, OASDI and MED normally reduce net pay.
Employee deductions such as 401K EE or health premiums usually reduce net pay.
Employer contributions marked ER normally do not reduce employee net pay.
YTD, CURRENT, RATE and HOURS are informational or calculation fields.

Which Codes Can Affect Taxable Wages?

A deduction that lowers take-home pay does not automatically lower taxable wages. Traditional 401(k) contributions generally reduce federal income-tax wages but not Social Security and Medicare wages. Roth 401(k) contributions are generally made after federal income tax. Eligible Section 125 benefits can affect taxable wage bases, while GTL imputed income can increase taxable wages.

For the full distinction, see pre-tax vs post-tax deductions.

Cannot Find Your Payroll Code?

Identify whether the code appears under earnings, taxes, deductions, benefits, employer contributions or totals.
Look for EE or ER.
Compare Current and YTD amounts.
See whether the amount actually changes net pay.
Check the payroll portal, provider legend or payroll department before assigning a meaning to an employer-specific code.

Do not guess provider-specific codes. Labels such as FTD, RT NON P, PIA DEN EE PRE and MED-R may be employer or payroll-system specific. The section, provider and payroll legend matter.

Current, YTD, Gross and Net Pay

CUR/CURRENT means the current pay-period amount. YTD is the running year-to-date total. GROSS is pay before employee taxes and deductions. NET is take-home pay after applicable taxes and employee deductions.

For a deeper explanation, read what YTD means on a pay stub.

How to Check a Possible Pay Stub Error

Compare the current pay stub with the previous statement.
Write down the exact code and section.
Check current and YTD separately.
Verify hours, rate, gross pay and taxable wages.
Identify employee taxes and deductions.
Do not subtract ER contributions again unless the statement actually does so.
Review recent W-4, retirement, benefit or garnishment changes.
Ask payroll for the code legend when the abbreviation is not standard.

Paycheck Stub Abbreviation FAQs

What are the most common pay stub abbreviations?

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

What does FWH mean on my paycheck?

FWH usually means federal withholding or federal income tax withholding.

What does EE mean in payroll?

EE usually means employee and often identifies the employee-paid share of a tax, benefit or deduction.

What does ER mean?

ER usually means employer and normally identifies an employer-paid contribution or cost.

Does MED always mean Medicare?

No. MED under payroll taxes commonly means Medicare, while MED under benefits can mean medical insurance.

Why is my payroll code not listed?

It may be employer-specific or provider-specific. Check the payroll legend before assigning a meaning.

Related ePaystubs Guides

Need to prepare a legitimate current pay stub?

Employers and authorized payroll users can use ePaystubs to organize genuine current payroll information into a clear pay-stub format.

Create a Pay Stub

Official Sources

Disclaimer: This guide provides general U.S. payroll information, not individualized tax, legal, accounting, benefits or employment advice. Payroll labels and deduction treatment can vary by employer, payroll system, plan, state and locality. Confirm unfamiliar codes with payroll or HR.

How can we help?

Fill out your information, and we'll do the calculations for you