Pay Stub Requirements by State in 2026: All 50 States + DC
Pay Stub Requirements by State: 50 States + DC
Understand common wage-statement rules, required information, electronic delivery and important exceptions. Explore 51 jurisdictions and see relevant official sources.
Pay-stub rules vary across the United States. Some jurisdictions mandate a detailed wage statement with every payment, while others regulate deduction statements, particular payment methods or specific employers. The federal Fair Labor Standards Act generally requires covered employers to keep accurate wage-and-hour records but does not itself require distributing pay stubs.
How to check your state's pay stub rules
Choose your state below. Read the rule summary, review the fields listed for research, and open the cited government resource. A field checklist can help identify information to inspect, but a pay stub must be reviewed against the full applicable law rather than a simplified list.
State-by-state pay stub requirements
Alabama General mandate not confirmed
Source verification pending
No general private-sector wage-statement mandate identified in this preliminary review; federal payroll-recordkeeping still applies.
Research authority: No general mandate identified
Alaska Generally required
Source inspected; legal review pending
Alaska generally requires an earnings-and-deductions statement every pay period, including pay rates, gross/net wages, dates, tax and other deductions, and straight/overtime hours.
Fields or information to review: Pay rate; Gross wages; Net wages; Pay-period dates; Tax and other deductions; Straight/overtime hours; Sick-leave data (as applicable).
Electronic delivery: Written or electronic statements permitted by rule.
Research authority: 8 AAC 15.160(h)
Arizona Conditional rule
Source inspected; legal review pending
Written or electronic earnings-and-withholdings statements required when wages are paid by direct deposit or payroll card.
Fields or information to review: Gross earnings; Withholdings (qualifying payment methods).
Electronic delivery: Written or electronic statement when wages are paid through covered direct-deposit or payroll-card methods.
Research authority: A.R.S. § 23-351(E)–(F)
Arkansas General mandate not confirmed
Source verification pending
No general wage-statement delivery mandate identified in this preliminary review; wage-payment and federal recordkeeping rules remain relevant.
Research authority: General wage-payment law
California Generally required
Source inspected; legal review pending
Detailed itemized wage statements required at pay. Labor Code §226 includes nine categories; exemptions and piece-rate additions matter.
Fields or information to review: Gross wages; Total hours (unless exempt); Piece-rate units/rates when applicable; Deductions; Net wages; Pay-period dates; Employee identification; Employer name/address.
Electronic delivery: Paper or electronic wage statements; employees must be able to inspect/copy required records, with applicable rules.
Research authority: Labor Code §226
Colorado Generally required
Source inspected; legal review pending
Colorado generally requires an itemized written pay statement at least monthly or at wage payment, showing gross pay, itemized deductions, net wages, pay-period dates, employer identity and worker name/SSN.
Fields or information to review: Gross wages; All withholdings and deductions; Net wages; Pay-period dates; Employee name or SSN; Employer name/address.
Electronic delivery: Written itemized statement; verify compliant electronic availability against current state guidance.
Research authority: C.R.S. § 8-4-103(4)
Connecticut Generally required
Source inspected; legal review pending
Connecticut generally requires each-payday statements of hours, separate straight-time/overtime earnings, deductions and net earnings, with exemptions and explicit electronic consent. Public Act 26-12 amended §31-13a effective October 1, 2026; verify any subsection (c) exception.
Fields or information to review: Hours worked (unless exempt); Straight/overtime earnings (unless exempt); Itemized deductions; Net earnings.
Electronic delivery: Electronic delivery requires explicit consent plus secure, private, convenient access and printing.
Research authority: Conn. Gen. Stat. § 31-13a
Delaware Conditional rule
Source inspected; legal review pending
Employers with more than three employees must provide wage statements; electronic copies must be retainable and paper available on request.
Fields or information to review: Gross wages; Wage deductions; Net wages; Pay period (check statute for full detail).
Electronic delivery: Electronic records must be retainable, and paper availability must follow statutory rules.
Research authority: 19 Del. C. § 1108(4)
District of Columbia Generally required
Source inspected; legal review pending
Wage statement at payment; starting January 2026, certain additional compensation sources must be listed.
Fields or information to review: Hours and pay rates as applicable; Gross wages; Deductions; Net wages; Additional compensation sources (2026).
Electronic delivery: Wage statement at payment; review electronic records procedures.
Research authority: D.C. Code § 32-1008
Florida Conditional rule
Source verification pending
No broad mandate for all employers identified; covered labor pools have a separate itemized deduction-statement rule.
Research authority: Fla. Stat. § 448.24(2)(g)
Georgia General mandate not confirmed
Source verification pending
No general private-sector pay-stub delivery law identified in this preliminary review; preserve applicable federal records.
Research authority: General wage-payment law
Hawaii Generally required
Source inspected; legal review pending
Hawaii requires a wage record at every payday showing gross compensation, amounts and purposes of deductions, net compensation, payment date and period. Electronic substitution generally depends on written authorization.
Fields or information to review: Gross compensation; Itemized deduction amounts and purposes; Net compensation; Payment date; Pay period; Employer and employee identification (regulatory detail).
Electronic delivery: Written record; written employee authorization for compliant electronic wage records under §388-7(4).
Research authority: HRS § 388-7(4); Haw. Admin. Rules §12-21-5
Idaho Limited statement
Source verification pending
Idaho §45-609(2) calls for a deduction statement for each pay period in which deductions are made; the legislature site was inaccessible during this pass, so the current official text still needs confirmation.
Fields or information to review: Statement of deductions for periods with deductions.
Electronic delivery: Current electronic delivery permissions need direct primary-law review.
Research authority: Idaho Code §45-609(2)
Illinois Generally required
Source inspected; legal review pending
Each pay period requires a pay stub. Employers retain copies for at least three years and respond to qualifying requests within 21 days.
Fields or information to review: Hours worked; Rate of pay; Overtime pay and hours; Gross wages; Deductions; Year-to-date wage and deduction totals.
Electronic delivery: Digital copies may be used subject to employee access and request rights.
Research authority: 820 ILCS 115/10
Indiana Conditional rule
Source verification pending
Employers subject to Indiana’s minimum-wage chapter must provide each pay period a statement showing hours worked, wages paid and deductions. Confirm covered-employer limitations against current official code.
Fields or information to review: Hours worked; Wages paid; Deductions.
Electronic delivery: Current allowed statement delivery formats require direct official-law review.
Research authority: Ind. Code §22-2-2-8
Iowa Generally required
Source inspected; legal review pending
Each regular payday requires a wage statement showing hours, wages and deductions. Secure electronic delivery and free printing are allowed; a detailed itemized response is due within ten working days of employee request.
Fields or information to review: Hours worked; Wages earned; Deductions.
Electronic delivery: Secure electronic method may be used if employee has free print access.
Research authority: Iowa Code § 91A.6
Kansas Employee request
Source inspected; legal review pending
Upon an employee request, furnish an itemized statement of deductions for pay periods when deductions were taken.
Fields or information to review: Itemized deductions on qualifying employee request.
Research authority: K.S.A. § 44-320(d)
Kentucky Conditional rule
Source inspected; legal review pending
Employers of 10 or more making wage deductions must supply an itemized statement identifying amounts and purposes. An electronic statement requires computer and printer access.
Fields or information to review: Itemized deductions (covered employers).
Research authority: KRS § 337.070
Louisiana General mandate not confirmed
Source verification pending
No broad pay-stub delivery requirement identified in this preliminary review; employers remain subject to relevant records and wage-payment rules.
Research authority: General wage-payment law
Maine Conditional rule
Source inspected; legal review pending
Maine §665 applies earnings-and-deduction statement obligations to employers covered by the minimum-wage subchapter. A separate 2025-enacted §653 applies to covered agricultural employers. Coverage and exceptions must be analyzed by subchapter.
Fields or information to review: Pay-period dates; Hours; Total earnings; Itemized deductions.
Electronic delivery: Electronic access must permit free printing for workers covered by the cited provisions.
Research authority: 26 M.R.S. §§ 665(1), 653
Maryland Generally required
Source inspected; legal review pending
Each pay period requires a physical or online statement identifying employer, periods, hours where applicable, rates, gross/net and deductions.
Fields or information to review: Employer information; Pay-period dates; Rates of pay; Gross wages; Deductions; Net wages; Hours where applicable.
Electronic delivery: A written statement or online access can be used when statutory conditions are met.
Research authority: Md. Lab. & Empl. § 3-504
Massachusetts Generally required
Source inspected; legal review pending
With wage payment, employers generally furnish a suitable pay slip or stub with employer and employee names, date, hours, hourly rate, and deductions or increases, subject to statutory scope and exemptions.
Fields or information to review: Employer name; Employee name; Payment date; Hours; Hourly rate; Deductions/increases.
Research authority: Mass. Gen. Laws ch. 149, § 148
Michigan Generally required
Source verification pending
Wage statement generally shows hours, gross wages, pay period and itemized deductions.
Fields or information to review: Total hours worked; Gross wages; Pay-period dates; Itemized deductions.
Research authority: MCL § 408.479
Minnesota Generally required
Source inspected; legal review pending
Detailed statement each pay period; electronic access and paper on 24-hour request, with specified required fields.
Fields or information to review: Employee name; Total hours; Rate(s) of pay; Gross wages; Deductions; Net pay; Employer details; Leave-contribution data if applicable.
Electronic delivery: Electronic access permitted with employee paper-copy rights and statutory procedures.
Research authority: Minn. Stat. § 181.032
Mississippi General mandate not confirmed
Source verification pending
No general wage-statement delivery mandate identified in this preliminary review; federal recordkeeping may apply.
Research authority: General state labor rules
Missouri Limited statement
Source inspected; legal review pending
Missouri §290.080 requires covered corporations and railroad operators to furnish at least monthly a statement of total deductions; the section is not a universal full-stub requirement.
Fields or information to review: Total deductions for the period (covered employers).
Research authority: Mo. Rev. Stat. § 290.080
Montana Limited statement
Source verification pending
Montana §39-3-101 requires an itemized statement of each deduction when wages are paid, or a statement that no deduction was made. Official current consolidated code should be checked before legal approval.
Fields or information to review: Amount of each tax and other wage deduction; Statement that no deductions were made (if none).
Electronic delivery: The provision concerns furnishing statements with wage payments; electronic delivery rules need primary review.
Research authority: Mont. Code Ann. §39-3-101
Nebraska Generally required
Source inspected; legal review pending
Nebraska requires a wage statement each regular payday, showing employer identity, hours paid, wages earned and deductions; FLSA overtime-exempt employees may have a limited hours exception.
Fields or information to review: Employer identity; Hours paid (with exceptions); Wages earned; Deductions.
Electronic delivery: Delivery by mail, electronically, or at the normal workplace during employment hours for all shifts.
Research authority: Neb. Rev. Stat. § 48-1230(2)
Nevada Limited statement
Source inspected; legal review pending
Nevada requires an itemized deduction list at each wage payment under NRS 608.110; broader wage records must be furnished within 10 days after an employee request under NRS 608.115.
Fields or information to review: Itemized deductions at payday; Gross/net/hourly records upon employee request.
Research authority: NRS §§ 608.110–608.115
New Hampshire Limited statement
Source inspected; legal review pending
New Hampshire requires a deductions statement for each pay period in which deductions are made; other notification and payroll recordkeeping duties also apply.
Fields or information to review: Statement of wage deductions for periods when deductions occur.
Electronic delivery: Statute requires a statement of deductions; confirm acceptable electronic format under current regulations.
Research authority: N.H. Rev. Stat. §275:49(IV)
New Jersey Conditional rule
Source inspected; legal review pending
New Jersey requires a deductions statement for pay periods with deductions; employers with 10 or more employees have added statement fields under §34:11-4.6.
Fields or information to review: Deductions when made; Additional wage information for employers with 10+ workers.
Research authority: N.J.S.A. § 34:11-4.6
New Mexico Conditional rule
Source verification pending
New Mexico wage-payment law governs payment and payroll records, but the claimed generally applicable per-pay-period itemized pay-stub delivery rule has not been established from the cited statutory section. Verify before relying on a universal-statement claim.
Fields or information to review: A statewide mandatory employee-facing field list is not confirmed by the cited wage-payment provision..
Electronic delivery: Statewide delivery and electronic-access requirements await primary-law verification.
Research authority: N.M. Stat. §50-4-2; official Wage Payment Act investigation guidance
New York Generally required
Source inspected; legal review pending
Statement with every wage payment must show pay period, employee/employer information, rates, gross/net, deductions and extra details for nonexempt staff.
Fields or information to review: Employee/employer names; Employer address/phone; Pay-period dates; Rates of pay; Gross wages; Deductions; Net wages; Hours/rates for nonexempt workers.
Electronic delivery: Written or electronic statements; verify access and record retention.
Research authority: N.Y. Labor Law § 195(3)
North Carolina Limited statement
Source inspected; legal review pending
North Carolina requires an itemized statement of deductions for each pay period in which deductions under §95-25.8 are made, plus separate written notice obligations for promised wages.
Fields or information to review: Itemized deductions when deducted; Written promised-wage notices under §95-25.13(1)–(3).
Electronic delivery: The statutory provision requires the deduction statement; applicable format must be checked against agency rules.
Research authority: N.C.G.S. §95-25.13(4)
North Dakota Generally required
Source inspected; legal review pending
North Dakota says each pay period an employer must provide a check stub or voucher with hours worked, pay rate, required state and federal deductions and any authorized deductions.
Fields or information to review: Hours worked; Rate of pay; Required state/federal deductions; Authorized deductions.
Electronic delivery: State agency FAQ confirms per-pay-period delivery; format-specific exceptions need further review.
Research authority: N.D. Admin. Code §46-02-07-10
Ohio Generally required
Source inspected; legal review pending
Since April 9, 2025, employers must provide or enable access to each-period earnings and deduction statements, including extra fields for hourly workers.
Fields or information to review: Employee/employer names; Pay period and pay date; Gross/net wages; Additions/deductions; Hourly rate/hours worked for hourly workers.
Electronic delivery: Written, electronic, or access to a statement for each pay period.
Research authority: Ohio Rev. Code § 4113.14
Oklahoma Limited statement
Source inspected; legal review pending
Oklahoma requires a written or electronic pay stub with every paycheck showing a clear breakdown of wage deductions. Broader wage statement fields should not be inferred from the deduction rule.
Fields or information to review: Breakdown of wage deductions (taxes and other amounts withheld).
Electronic delivery: Written or electronic pay stub, according to Oklahoma Department of Labor guidance.
Research authority: 40 O.S. §165.2; Oklahoma Department of Labor guidance
Oregon Generally required
Source inspected; legal review pending
Itemized statement at payment; electronic version requires express agreement and ability to print/store. Written explanation of earnings/deductions also applies.
Fields or information to review: Gross wages; Net wages; Pay period; Hours/rates where required; Deductions; Earnings details.
Electronic delivery: Electronic delivery requires express employee agreement and ability to print or store.
Research authority: ORS § 652.610
Pennsylvania Generally required
Source inspected; legal review pending
Pennsylvania 34 Pa. Code §231.36 generally requires a statement with each wage payment showing hours, rates, gross wages, minimum-wage allowances if any, deductions and net wages.
Fields or information to review: Hours worked; Rates of pay; Gross wages; Allowances as applicable; Deductions; Net wages.
Research authority: 34 Pa. Code § 231.36
Rhode Island Generally required
Source inspected; legal review pending
Rhode Island generally requires every payday statements of hours and deductions with explanation; commercial-construction employers have an additional regular hourly rate field. Electronic delivery and requested paper copies are addressed.
Fields or information to review: Hours worked (with exemption); Deductions and reasons; Regular hourly rate for commercial construction.
Electronic delivery: Electronic records permitted; a free paper record is required on written employee authorization.
Research authority: R.I. Gen. Laws § 28-14-2.1
South Carolina Conditional rule
Source inspected; legal review pending
Itemized gross pay and deductions each period for covered employers; fewer-than-five-worker and household-domestic-labor exemptions apply.
Fields or information to review: Gross pay; Deductions (covered employers).
Research authority: S.C. Code §§ 41-10-20, -30
South Dakota General mandate not confirmed
Source verification pending
No general private-employer pay-stub delivery mandate identified in this preliminary review; payroll-recordkeeping duties may still apply.
Research authority: General wage-payment rules
Tennessee General mandate not confirmed
Source verification pending
No broad private-sector pay-stub mandate identified in current wage-payment law; confirm any industry-specific rules.
Research authority: General wage-payment law
Texas Conditional rule
Source inspected; legal review pending
Texas Minimum Wage Act requires an earnings statement for employees it covers, but §62.151 excludes workers covered by the federal FLSA.
Fields or information to review: Earnings statement for workers within Texas Minimum Wage Act coverage.
Research authority: Tex. Labor Code §§ 62.003, 62.151
Utah Limited statement
Source inspected; legal review pending
Utah generally requires a statement totaling each deduction on regular paydays when deductions are made. Licensed construction employers have additional detailed pay-statement obligations under §34-28-3(5).
Fields or information to review: Total amount of each deduction (when deducted); For licensed construction employers: employee name; Construction: base rate and pay-period dates; Construction: hourly hours when applicable; Construction: amounts/reasons for statutory withholdings; Construction: total amount paid.
Electronic delivery: Utah §34-28-3(5) permits written or electronic statements for covered licensed construction employers; other delivery rules require examination.
Research authority: Utah Code §34-28-3(4)–(5)
Vermont Conditional rule
Source verification pending
Vermont minimum-wage rules for covered employers require a written wage statement setting out gross pay, hours, hourly rate and itemized deductions. Coverage and current rule text should be directly confirmed before legal approval.
Fields or information to review: Gross pay; Hours worked; Hourly rate; Itemized deductions.
Electronic delivery: Rule calls for written pay statements; current accepted electronic delivery policy needs government-source confirmation.
Research authority: Vt. Minimum Wage Rules §VI, 24-090-003
Virginia Generally required
Source inspected; legal review pending
On each payday covered employers provide a paystub or online statement; agricultural and forestry employers are treated differently.
Fields or information to review: Employer identification; Employee name/address; Hours worked as applicable; Rate of pay; Gross wages; Deductions.
Research authority: Va. Code § 40.1-29(D)
Washington Generally required
Source inspected; legal review pending
Itemized statement every payday: basis, rates, gross pay, deductions, pay dates; electronic statement must be accessible and copyable on payday.
Fields or information to review: Pay basis; Rates; Gross wages; Deductions; Pay-period dates; Pay date.
Electronic delivery: Electronic statements must be accessible and copyable on payday; provide paper if electronic access not available.
Research authority: WAC § 296-126-040
West Virginia Generally required
Source inspected; legal review pending
West Virginia requires an itemized earnings statement on the scheduled payday, with rate/salary, paid hours, overtime rate if applicable, bonus/incentive pay if applicable, and itemized deductions.
Fields or information to review: Hourly rate or salary; Paid hours; Overtime rate (if applicable); Bonus/incentive pay (if applicable); Itemized deductions.
Electronic delivery: Paper statement or electronic statement with direct, immediate and convenient employee access.
Research authority: W. Va. Code §21-5-9(4); 42 CSR §5-7.3
Wisconsin Generally required
Source inspected; legal review pending
Wisconsin employers must provide a pay stub indicating hours worked, wages earned, and deductions. The DWD also requires the number of hours, rate and amount/reason for each deduction.
Fields or information to review: Hours worked; Wages earned; Rate of pay; Amounts and reasons for deductions.
Electronic delivery: Electronic pay stubs are allowed if employees have printer access and are not charged to print each pay-period statement.
Research authority: Wis. Stat. ch.109; Wisconsin DWD wage payment guidance
Wyoming Limited statement
Source inspected; legal review pending
Wyoming §27-4-101(b) requires an itemized written statement of wage deductions at each payment; the requirement does not itself prescribe every field of a full earnings statement.
Fields or information to review: Itemized deductions.
Research authority: Wyo. Stat. § 27-4-101(b)
What information should a pay stub include?
The appropriate fields depend on your jurisdiction and payroll situation. Typical items to check include:
- Employer and employee identification where required.
- Pay-period dates and payment date.
- Hours worked, pay rate and overtime information when applicable.
- Gross wages, itemized deductions and net pay.
- Additional statutory fields and available employee access to records.
Do not assume that including these items alone satisfies a particular state law.
Are electronic pay stubs allowed?
In many states, yes, but employee-access rights and delivery requirements can differ. Some jurisdictions specify printability or electronic access; others have requirements related to employee consent or a particular payment method. Review the state entry and current official rules before replacing paper statements.
Federal law versus state law
The U.S. Department of Labor explains that the FLSA requires employer recordkeeping but does not require employers to provide pay stubs to workers. Applicable state or local laws may create additional wage-statement duties. See the U.S. Department of Labor FLSA guide and the relevant state authority.
Employer checklist
- Determine applicable wage-statement rules in each jurisdiction where employees work.
- Identify any industry, payment-method, wage-type or employer-size exemptions.
- Match required fields to payroll records and employee classifications.
- Verify electronic access, printing and record-retention requirements.
- Recheck legal sources when rules change; obtain professional review where needed.
Frequently asked questions
Do employers have to give employees pay stubs?
Federal wage-and-hour law generally requires payroll records, not a pay stub to be delivered. Many state laws impose their own wage-statement duties. Consult the applicable state entry and official statute.
Do all 50 states require the same fields?
No. Coverage, mandatory information, delivery and exceptions differ. Some jurisdictions require detailed itemized statements, while others impose narrower deduction or request-based duties.
Can I use one standard pay stub format for every state?
A common template can help with payroll consistency but must be checked against each applicable jurisdiction. A generator cannot by itself establish legal compliance.
What if my employer will not provide a wage statement?
Check the wage-payment law for your work location, keep personal payroll records, and contact the relevant state labor agency if your employer may be violating an applicable requirement.
Need to create a sample pay stub?
Explore ePaystubs and the state pay stub generator directory. Enter accurate payroll figures and verify legal requirements independently.