The table gives the core rule in each state and the law it comes from. Each statute has its own exemptions and extra details, so read the cited law before you rely on a row. Rules were checked on 4 October 2026.
The federal rule
The Fair Labor Standards Act doesn't require employers to give employees pay stubs. It does require them to keep accurate records of hours worked and wages paid. Whether a pay stub is required, and what it must show, is set by the state where the employee works.
Pay stub laws, state by state
| State | What the employer must provide | Law |
|---|---|---|
| Alaska | Pay stub each pay period: rate, gross and net pay, pay period dates, hours (straight time and overtime) and each deduction | Alaska Dept. of Labor wage and hour FAQ |
| Arizona | Only when wages are paid by direct deposit or payroll card: a written or electronic statement of earnings and withholdings | A.R.S. § 23-351 |
| California | Itemized statement with each payment (or semimonthly): gross and net wages, hours, every hourly rate, deductions, pay period, last 4 of SSN or an employee ID, employer's legal name and address | Labor Code § 226 |
| Colorado | Itemized pay statement at least monthly or with each payment: gross wages, all withholdings and deductions, net wages, pay period, employee and employer | C.R.S. § 8-4-103(4) |
| Connecticut | With each wage payment: hours worked, gross earnings with straight time and overtime shown separately, itemized deductions and net pay; electronic only with the employee's explicit consent | Conn. Gen. Stat. § 31-13a |
| Delaware | Employers with more than 3 employees: a statement with each payment, on the check, a separate slip or electronically, showing wages and deductions | 19 Del. C. § 1108 |
| District of Columbia | Itemized statement with each payment: date, gross wages, deductions and additions (gratuities on a separate line), net wages, hours worked | D.C. Code § 32-1008(b) |
| Florida | Labor pools only: an itemized statement of each deduction with every payment to a day laborer. No general pay stub rule was found | Fla. Stat. § 448.24 |
| Hawaii | Itemized statement with each payment: employer and employee, pay period, rates and hours, gross pay, the amount and purpose of each deduction, net pay, date of payment | HRS § 388-7(4) |
| Idaho | A statement of the deductions made, for each pay period with deductions | Idaho Code § 45-609 |
| Illinois | Pay stub each pay period: hours, rate, overtime, gross wages, deductions and year-to-date totals; copies on request within 21 days, kept 3 years | 820 ILCS 115/10 |
| Indiana | A statement of hours worked, wages paid and deductions | IC 22-2-2-8 |
| Iowa | Each regular payday: hours worked, wages earned and deductions (hours may be left off for FLSA-exempt staff) | Iowa Code § 91A.6 |
| Kansas | Only on the employee's request: an itemized statement of deductions for each pay period | K.S.A. 44-320(d) |
| Kentucky | Employers with 10 or more employees that make deductions: a paper or electronic statement of each deduction and its purpose with each payment | KRS 337.070 |
| Maine | With each payment: the pay period, hours, total earnings and itemized deductions, also when paid by direct deposit | 26 M.R.S. § 665 |
| Maryland | Each pay period: employer name, address and phone, pay date and period, hours (non-exempt staff), rates, gross and net pay, each deduction on its own line | Lab. & Empl. § 3-504 |
| Massachusetts | With each payment: employer and employee names, date, hours worked, hourly rate and every deduction or increase | M.G.L. c. 149, § 148 |
| Michigan | With each payment: hours worked, gross wages, the pay period and each deduction itemized | MCL 408.479 |
| Minnesota | Earnings statement each pay period: rate and basis of pay, hours, gross pay, deductions, Paid Leave amounts, net pay, employer's legal name, address and phone | Minn. Stat. § 181.032 |
| Missouri | At least once a month: a statement of the total deductions for the period | RSMo § 290.080 |
| Montana | Itemized pay statement with each payment showing all deductions, even when there are none | Montana DLI wage and hour FAQ |
| Nebraska | Each regular payday: employer, hours paid, wages earned and deductions; itemized history within 10 working days of a written request | Neb. Rev. Stat. § 48-1230 |
| Nevada | With each payment: an itemized list of the deductions | NRS chapter 608 |
| New Hampshire | A statement of deductions for each pay period with deductions | RSA 275:49 |
| New Jersey | A statement of deductions each pay period; employers with 10 or more employees add gross and net wages, rate and (where relevant) hours. Electronic unless the employee asks for paper | N.J.S.A. 34:11-4.6 |
| New York | Wage statement with every payment: pay period, employee, employer name, address and phone, rates and basis, gross wages, deductions, allowances and net wages; hours and overtime for non-exempt staff | Labor Law § 195(3) |
| North Carolina | An itemized statement of deductions for each pay period with deductions | G.S. 95-25.13 |
| North Dakota | Each pay period: a check stub or voucher with hours worked, rate of pay and every deduction; electronic if the employee can access and print it | N.D. Labor wage and hour FAQ |
| Ohio | Each payday since 9 April 2025: employee name and address, employer name, gross and net wages, each addition and deduction with its purpose, pay date and period; hours and rate for hourly staff | Ohio Rev. Code § 4113.14 |
| Oklahoma | With each payment: a brief itemized statement of all deductions | 40 O.S. § 165.2 |
| Oregon | Itemized statement each payday: dates, employee and employer details, rates and basis, hours, gross and net pay, each deduction and its purpose | ORS 652.610 |
| Pennsylvania | With every payment: hours worked, rates, gross wages, allowances claimed toward minimum wage, deductions and net wages | 34 Pa. Code § 231.36 |
| Rhode Island | Each regular payday: hours worked and every deduction with its reason; electronic unless the employee asks in writing for paper | R.I. Gen. Laws § 28-14-2.1 |
| South Carolina | An itemized statement of gross pay and deductions for each pay period | S.C. Code § 41-10-30 |
| Texas | Only for employees covered by the Texas Minimum Wage Act and not the federal FLSA: an earnings statement with hours, rate, total pay and deductions | Tex. Lab. Code § 62.003 |
| Utah | When deductions are made: a statement of each deduction on every regular payday (licensed construction employers must give a fuller pay statement) | Utah Code § 34-28-3 |
| Virginia | Each regular pay date, by paystub or online account: employer name and address, hours (if paid hourly), rate, gross wages, each deduction and its purpose, enough to work out net pay | Va. Code § 40.1-29 |
| Washington | Itemized statement each payday: hours or days worked, rates, gross wages and all deductions; electronic if the employee can receive and copy it | WAC 296-126-040 |
| West Virginia | Itemized statement each payday: rate or salary, hours paid, overtime rate, bonus pay and itemized deductions | W. Va. Code R. § 42-5 |
| Wisconsin | With each payment, including direct deposit: hours worked, rate of pay and each deduction with its reason | Wisconsin wage payment law (DWD) |
| Wyoming | Lawful deductions itemized on a statement or detachable check stub | Wyo. Stat. § 27-4-101(b) |
States not in the table
We couldn't confirm a rule either way from an official source for Alabama, Arkansas, Georgia, Louisiana, Mississippi, New Mexico, South Dakota, Tennessee and Vermont. That doesn't mean these states have no requirement. Some have rules for particular workers or industries, and laws change: Arkansas, for example, considered a 2025 bill requiring statements for employees under 18. If you employ people in one of these states, check with its labor department.
What a pay stub usually has to show
The longest lists, such as California's and New York's, set a useful baseline. A stub with these lines covers most of what the states above ask for, apart from the extras noted below:
- the employee's name (California allows only the last four digits of the Social Security number, or an employee ID)
- the employer's legal name and address, and in some states a phone number
- the pay period dates and the pay date
- hours worked, with overtime hours and rates separate, for hourly staff
- every rate of pay and its basis (hourly, salary, piece, commission)
- gross pay
- each deduction, named, with its amount
- net pay
Illinois also asks for year-to-date totals, Minnesota for the employer's phone number and any Paid Leave amounts, and DC for tips on a separate line.
Paper or electronic pay stubs
Most states accept electronic pay stubs, with conditions. Common ones: the employee can view and print the stub at no cost (Massachusetts, Minnesota, North Dakota, Wisconsin), the employer provides a computer and printer (Kentucky, Minnesota), or the employee keeps the right to ask for paper (New Jersey, Rhode Island). Connecticut needs the employee's explicit consent to go electronic.
If you run payroll yourself
Small employers, household employers and owners paying themselves through payroll are covered by the same rules once they have employees in a state that requires stubs, though Delaware, Kentucky and New Jersey set lighter rules for the smallest employers. If your payroll setup doesn't produce a stub, the PayDocs pay stub generator lays one out from your payroll figures, with the lines these laws ask for. It doesn't run payroll or file anything, and a pay stub is never proof of income on its own.
Questions
Do employers have to provide pay stubs?
Not under federal law. Most states require some form of pay statement, often with every payment. The rule depends on the state where the employee works.
Which states require pay stubs?
We confirmed a pay statement rule in 41 states and DC. Some are narrow: Arizona only for direct deposit or payroll cards, Florida only for labor pools, Kansas only on request, Texas only for workers outside the federal FLSA.
What must a California pay stub show?
Gross and net wages, total hours, every hourly rate with its hours, piece-rate units, all deductions, the pay period, the employee's name with only the last four digits of the SSN or an employee ID, and the employer's legal name and address (Labor Code § 226).
Can pay stubs be electronic?
In most states, yes, if the employee can access and print them for free. Some states let the employee ask for paper, and Connecticut needs the employee's explicit consent.
Sources
- U.S. Department of Labor — Questions and answers about the Fair Labor Standards Act
- U.S. Department of Labor — Fact Sheet #21: Recordkeeping requirements under the FLSA
- Alaska Department of Labor and Workforce Development — Wage and Hour FAQ
- Arizona Revised Statutes § 23-351
- California Labor Code § 226
- Colorado Department of Labor and Employment — Colorado Wage Act (revised 6 August 2025)
- Connecticut General Statutes, chapter 557, § 31-13a
- Delaware Code, Title 19, § 1108
- D.C. Code § 32-1008
- Florida Statutes § 448.24 (labor pools)
- Hawaii Wage Standards Division — Direct deposits, debit cards, electronic pay statements
- Idaho Code § 45-609
- Illinois Wage Payment and Collection Act, 820 ILCS 115/10
- Indiana Code, Title 22, Article 2
- Iowa Code § 91A.6
- Kansas Statutes 44-320
- Kentucky Revised Statutes, chapter 337
- Maine Revised Statutes, Title 26, § 665
- Maryland Department of Labor — Pay Stubs and Pay Statements Law
- Massachusetts General Laws, chapter 149, § 148
- Michigan LEO — Wage statements
- Minnesota Statutes § 181.032
- Revised Statutes of Missouri § 290.080
- Montana Department of Labor and Industry — Wage and Hour FAQs
- Nebraska Revised Statutes § 48-1230
- Nevada Revised Statutes, chapter 608
- New Hampshire RSA 275:49
- New Jersey P.L. 2019, c. 399 (amending N.J.S.A. 34:11-4.6)
- New York State Department of Labor — Wage statements
- North Carolina General Statutes § 95-25.13
- North Dakota Department of Labor and Human Rights — Wage and Hour FAQ
- Ohio Revised Code § 4113.14 (pay stubs)
- Oklahoma Statutes, Title 40
- Oregon Revised Statutes, chapter 652
- 34 Pa. Code § 231.36
- Rhode Island General Laws § 28-14-2.1
- South Carolina Code, Title 41, chapter 10
- Texas Workforce Commission — Delivery of wages
- Utah Code, Title 34, chapter 28
- Code of Virginia § 40.1-29
- Washington Administrative Code 296-126-040
- West Virginia Division of Labor — Legislative rule 42CSR5
- Wisconsin DWD — Wage payment and collection law
- Wyoming Department of Workforce Services — Labor standards FAQ for employers
Official sources checked October 4, 2026. This guide explains how pay documents work; it is not tax or legal advice.
