Every line on a pay stub means something. Here's what each one actually tells you.
Updated October 2026.
A pay stub packs a lot of information into a small space, and most of it goes unread until something looks wrong. Once you know what each section means, it takes about thirty seconds to check that you are being paid correctly.
The top of the stub shows the pay period (the dates the work was done) and the pay date (when the money is paid). They are rarely the same. Most employers pay a week or two in arrears, so a stub dated the 15th often covers work that ended on the 8th. The header also shows your pay rate or salary and, on many stubs, the filing status from your W-4.
Gross pay is your total earnings for the period before anything is taken out: your hourly rate times hours worked, or your salary divided by the number of pay periods in the year. Hourly stubs usually list regular hours, overtime hours and any paid time off on separate lines. Every other line on the stub is a subtraction from this number.
These come out before taxes are calculated, so they lower your taxable income as well as your take-home pay. Common examples are traditional 401(k) contributions, health insurance premiums, health savings account and flexible spending account contributions, and some commuter benefits.
Not every pre-tax deduction is pre-tax for every tax. Health premiums reduce both income tax and Social Security and Medicare wages. A 401(k) contribution reduces income tax wages only. That is why a stub can show different "taxable wages" figures for different taxes.
This is withheld based on your W-4: filing status, dependents and any extra withholding you asked for. It is an estimate of what you will owe for the year, and it is settled when you file your tax return.
These are two fixed-rate deductions: Social Security at 6.2% of wages up to $184,500 in 2026, and Medicare at 1.45% of all wages, plus 0.9% on wages above $200,000. Unlike federal income tax, they do not depend on your filing status or W-4. Our FICA guide covers them in detail.
This depends on where you live and work. Nine states withhold no income tax on wages, others use a flat rate and many use graduated brackets. Some cities, counties and school districts add their own tax. Fourteen states also take a separate deduction for disability insurance, paid family leave or a similar program. Your state's page lists what applies.
Anything subtracted after taxes are calculated: Roth 401(k) contributions, wage garnishments, union dues and some insurance add-ons. These reduce your take-home pay but not your taxable income.
Net pay is what is left after every deduction, the amount that reaches your bank account. If you split your direct deposit between accounts, the stub usually lists each amount.
| Abbreviation | Meaning |
|---|---|
| FIT, FWT, Fed W/H | Federal income tax withheld |
| SS, OASDI, FICA-SS | Social Security tax |
| MED, FICA-MED | Medicare tax |
| SIT, SWT, St W/H | State income tax withheld |
| SDI, TDI, PFL, PFML | State disability or paid leave program |
| Reg, OT | Regular and overtime pay |
| PTO | Paid time off |
| YTD | Year to date |
| ER | Paid by the employer, not deducted from you |
| GTL, Imp | Imputed income, such as group term life insurance |
Some stubs list employer-paid amounts, such as the employer's share of health insurance or a 401(k) match. These are shown for information and do not reduce your pay.
Imputed income is the opposite case. It is the value of a benefit, most often group term life insurance coverage above $50,000, that is added to your taxable wages even though you never receive it as cash. It raises your tax slightly without raising your pay.
YTD figures are running totals for the calendar year, and your W-2 is built from them. The taxable wages on your final stub should match Box 1 of your W-2. That number is usually lower than your gross pay, because pre-tax deductions have been taken out.
If something is off, raise it with payroll promptly. Errors are much easier to fix in the same year than after W-2s have gone out. Keep your stubs until you have checked them against your W-2. The paycheck calculator gives you an independent number to compare against.
Sources: IRS Publication 15, Employer's Tax Guide; IRS Publication 15-B, Employer's Tax Guide to Fringe Benefits.