A Check Stub (also called a pay stub) shows how an employee’s pay was calculated for a specific pay period. It includes earnings, taxes, deductions, and the final net pay.
Top Portion of a Check Stub
The top portion of a check stub will differ depending on the method of how the employee was paid.
- Paper Check – Displays a visual of the issued check, including the check number and amount. This is not a negotiable check and cannot be used to replace a lost or damaged check.
- Direct Deposit – Displays the deposited amount and indicates “This is not a check”.
In cases where an employee’s pay is split between direct deposit and a paper check, the check stub will display a paper check for the portion paid by check, while the direct deposit amount will be listed in the Statement Summary.
Bottom Portion of a Check Stub
The bottom portion of the check stub provides a breakdown of earnings, taxes, and deductions. It is organized into three main sections.
Pay Details
The Pay Details section provides a detailed breakdown of:
- Earnings – Total pay earned during the pay period, including hours, rate, and amount
- Taxes – All taxes withheld, including federal, state, and local taxes
- Deductions – Non-tax deductions such as benefits or retirement contributions
Each category includes current amounts and year-to-date (YTD) totals.
Other Info
The Other Info section includes additional details such as:
- Direct Deposits – Bank accounts and amounts paid via direct deposit (if applicable)
- Time Off Balances – Available balances for PTO, sick time, or vacation
Statement Summary
The Statement Summary section provides a summary of totals:
- Gross Pay – Total earnings before deductions
- Federal Taxes – Total of federal taxes (this is a total of Federal Income Tax, Medicare, and OASDI listed in Pay Details)
- State and Local Taxes – Total of all state and local taxes listed in Pay Details
- Other Deductions – Total of all deductions listed in Pay Details
- Net Pay – Final take-home pay
- Direct Deposits – Amount paid via direct deposit
- Net Check – Amount paid via paper check
In most cases, the full net pay will appear under either Direct Deposits or Net Check, depending on how the employee was paid. If payment is split between direct deposit and a paper check, both amounts will be shown separately.
