Earnings statement, pay stub, check stub
The names are interchangeable. “Earnings statement” and “statement of earnings” tend to appear on documents from payroll software; “pay stub” and “check stub” are what most people call them. In the UK the equivalent is a payslip.
What an earnings statement shows
- Employer and employee details.
- Pay period and pay date.
- Each earning, adding up to gross pay.
- Each tax and deduction withheld.
- Net pay.
- Year-to-date totals.
Earnings statement vs Form W-2
| Earnings statement | Form W-2 | |
|---|---|---|
| Covers | One pay period | The whole calendar year |
| Issued | Each payday | Once, after the year ends |
| Filed with the government | No | Yes, by the employer |
| Main use | Checking each payment | Filing your tax return |
Sources
- IRS — Publication 15 (Circular E), Employer’s Tax Guide
- U.S. Department of Labor — Questions and answers about the Fair Labor Standards Act
Official sources checked September 23, 2026. This guide explains how pay documents work; it is not tax or legal advice.
