How to read your pay stub
Pay stubs pack a lot into a small space, and on a rotating schedule the numbers change from one paycheck to the next. This guide walks through the sections most U.S. pay stubs have, in the order the money flows: hours, gross pay, deductions before tax, taxes, deductions after tax, and net pay. Layouts and names differ between payroll systems, so match the ideas rather than the exact labels. It is general information, not tax or legal advice.
1. Pay period and pay date
The pay period (for example "11/01/2026 to 11/14/2026") is the range of days whose hours are on this paycheck; the pay date is when the money is paid. Overtime is not decided by the pay period: it is decided per workweek, which can start on a different day. Some stubs also show a "week ending" date, which is a good clue to where your employer's workweek starts. The overtime guide explains why that matters.
2. Hours and earnings
Each type of pay usually gets its own line with hours, rate and amount:
- Regular: straight-time hours at your base rate.
- Overtime: hours over 40 in a workweek. Some stubs show the full 1.5× rate on these hours; others pay every hour at the base rate under Regular and show only the extra half as an "OT premium". Both add up to the same pay.
- Shift or night differential: extra pay for night or evening hours, if your employer pays one (see the night differential guide).
- Holiday, PTO, sick or training pay: often separate lines with their own rates.
The total of these lines is your gross pay: pay before anything is taken out.
3. Deductions before tax
Some deductions come out before income tax is calculated, which lowers your taxable wages:
- Health, dental and vision premiums taken under a cafeteria (Section 125) plan, and HSA or FSA contributions through payroll, usually lower both income-tax wages and Social Security and Medicare wages.
- Traditional 401(k) or 403(b) contributions lower federal income-tax wages but not Social Security and Medicare wages. A few states also tax them; Pennsylvania, for example, does not let employee 401(k) contributions reduce state taxable pay.
That is why many stubs show different "taxable wages" figures for federal income tax, for Social Security and Medicare, and for state tax.
4. Taxes
| Line | What it is |
|---|---|
| Federal income tax (FIT, FITW) | Withholding worked out from your W-4 answers and pay frequency, using the IRS method in Publication 15-T. It is a prepayment toward your yearly tax, not the final amount. |
| Social Security (OASDI, FICA-SS) | 6.2% of Social Security wages, until your wages for the year reach the annual limit ($184,500 for 2026). After that it stops for the rest of the year. |
| Medicare (FICA-Med) | 1.45% of all Medicare wages. Employers also withhold an extra 0.9% on wages over $200,000 in the year. |
| State income tax (SIT, SITW) | Withholding for your work state, if it has an income tax. Nine states do not tax wages. |
| Local or city tax | Some cities, counties and school districts tax wages too. |
| State programs (SDI, PFL, FLI) | Some states, such as California, New Jersey and New York, withhold for disability or paid family leave programs. |
Because rotating schedules give you heavier and lighter paychecks, withholding often jumps around too: a paycheck with overtime is withheld as if you earned that much all year, so the percentage taken can be higher on big checks. That usually evens out when you file your return.
5. Deductions after tax
These come out after taxes are calculated: Roth 401(k) contributions, 401(k) loan repayments, union dues, some insurance, and any court-ordered garnishments. They lower your net pay but not your taxes.
6. Net pay, reimbursements and year-to-date
- Net pay is gross pay minus every deduction and tax: what is deposited.
- Reimbursements such as mileage are paid back to you, not earned, so they are added to the deposit but are not part of gross pay or taxed.
- Year-to-date (YTD) columns add up each line since January 1. They are the quickest way to see whether the Social Security limit has been reached and to check your totals against your W-2 later.
- Employer contributions (for example a 401(k) match or the employer's share of health insurance) may be listed for information. They are not taken from your pay.
Checking your stub against your schedule
- Count the shifts and hours in the pay period from your own schedule, including any extra shifts and days off.
- Group the hours by workweek and see which weeks went over 40.
- Check the rates: base, overtime and any differential.
- Compare gross pay first. If gross matches, any difference in net pay is in the deductions and taxes.
Hitchday does the first three steps for you. In the pay calculator, What makes up this paycheck lists every shift, and Compare with a pay stub lets you type in the figures from your stub to see where they differ. Nothing you type there leaves your device.
If something on your stub looks wrong, ask your payroll department first; they can explain your employer's rules. For an unresolved wage problem, contact the U.S. Department of Labor Wage and Hour Division or your state labor agency. For tax questions, the IRS and your state tax agency are the authorities.