Taxes
| Abbreviation | Stands for | What it is |
|---|---|---|
| FIT / FITW / FWT | Federal income tax (withheld) | Federal income tax taken from pay, based on the employee’s Form W-4. |
| SS / OASDI / SOC SEC | Social Security; Old-Age, Survivors, and Disability Insurance | The Social Security part of FICA. OASDI is the program’s formal name. |
| MED / MEDI / MWT | Medicare | The Medicare part of FICA. |
| FICA | Federal Insurance Contributions Act | Social Security and Medicare together. Some stubs show one FICA line instead of two. |
| SIT / SWT | State income tax (withheld) | Appears only for states with an income tax. |
| LIT / LOCAL / CITY | Local income tax | City, county or school-district income tax, where it applies. |
| SDI | State disability insurance | An employee contribution required in some states. |
Earnings and totals
| Abbreviation | Stands for | What it is |
|---|---|---|
| YTD | Year to date | The running total since January 1 for that line. |
| REG | Regular | Pay for regular hours. |
| OT | Overtime | Pay for overtime hours. |
| HRS | Hours | Hours worked for that line. |
| GROSS | Gross pay | All earnings before deductions. |
| NET | Net pay | What is paid after all deductions. |
Deductions and benefits
| Abbreviation | Stands for | What it is |
|---|---|---|
| 401K / RET | 401(k) / retirement | Employee contribution to a retirement plan. |
| MED INS / HLTH | Medical insurance | Employee share of health insurance premiums. |
| DEN / VIS | Dental / vision | Dental or vision insurance premiums. |
| GTL | Group term life | The taxable value of employer-provided life insurance above a set amount. It is added to taxable wages, not paid in cash. |
| HSA / FSA | Health savings account / flexible spending account | Pre-tax contributions to a health account. |
| GARN | Garnishment | An amount withheld under a court or agency order. |
Payroll providers choose their own labels. If a line on your stub isn’t listed here, your employer or payroll provider can tell you what it means.
Sources
- IRS — Topic no. 751, Social Security and Medicare withholding rates
- Social Security Administration — Old-Age, Survivors, and Disability Insurance program reference
- IRS — About Form W-4, Employee’s Withholding Certificate
- IRS — Publication 15 (Circular E), Employer’s Tax Guide
Official sources checked September 23, 2026. This guide explains how pay documents work; it is not tax or legal advice.
