Source: IRS Publication 15; SSA 2026 wage base; IRC §3101 FICA rates
- Earnings: Gross pay is what you earned before anything is taken out.
- Taxes: Federal income tax (FIT), Social Security (OASDI), Medicare, and state tax are mandatory withholdings.
- Deductions: 401(k), health insurance, HSA, and other benefits reduce what you take home.
- Net pay: The bottom line is what hits your bank account after all deductions.
Use the Verify Pay Stub calculator below to compare your actual stub against expected withholding.
Try the Calculator
$2,200 credit each (2026)
$500 credit each
Total before any deductions
Labelled FIT or Fed Tax on your stub
Labelled Medicare or Med on your stub
Labelled SIT or State Tax on your stub
Your actual take-home this pay period
All calculations run in your browser. Nothing is stored or sent anywhere.
Need more room to model your paycheck?
Open the full calculator or embed this widget on your site.
You worked hard for that money. When your paycheck arrives, you see codes like Fed OASDI/EE, YTD, and FICA.
This guide decodes every line in plain English. You will see a real 2026 pay stub with every field explained.
By the end, you will know where your money goes. You will also know what you can change and how to spot errors.
In this guide
- The anatomy of a pay stub - the 6 sections
- Real annotated pay stub - every field explained
- Section 1: Earnings - gross pay, hourly, overtime
- Section 2: Federal taxes - income tax, OASDI, Medicare
- Section 3: State and local taxes
- Section 4: Pre-tax and post-tax deductions
- Section 5: YTD - what it means and why it matters
- Section 6: Net pay - the bottom line
- Complete pay stub abbreviations glossary (A-Z)
- What you can and cannot change on your pay stub
- How to spot errors on your pay stub
- Frequently asked questions
The anatomy of a pay stub - the 6 sections
Every pay stub follows the same basic structure. The visual design differs by payroll provider. ADP, Gusto, Paychex, and Workday all organize the same data into these six sections:
Employee and employer information
Your name, address, employee ID, your employer's name, pay period dates, and pay date. This section also shows your pay frequency (biweekly, semi-monthly, weekly, or monthly). It may include your department or job title.
Earnings
Your gross pay for the period. That is the total you earned before anything is taken out. For salaried workers: annual salary divided by pay periods. For hourly workers: hours worked times hourly rate. This section also shows overtime, bonuses, commissions, and other earnings types on separate rows.
Mandatory tax deductions
Federal income tax, Social Security (OASDI), Medicare, and state income tax. These are required by law. You cannot opt out. Amounts are calculated using IRS withholding tables, your W-4 elections, and fixed statutory rates.
Voluntary deductions
Pre-tax elections you chose during open enrollment or onboarding: 401(k) contributions, health insurance premiums, HSA, FSA, and commuter benefits. These deductions reduce your taxable income. Post-tax deductions (Roth 401k, after-tax life insurance) appear here too. They do not reduce taxable income.
YTD columns
Year-To-Date running totals for every earnings and deduction line, from January 1 through the current pay period. YTD figures help you track progress toward contribution limits (401k: $23,500 in 2026) and the Social Security wage base ($184,500 in 2026).
Net pay
The bottom line. Gross pay minus all deductions equals net pay - this is the amount deposited into your bank account. It's also called take-home pay. See the exact math in the example below.
Real annotated pay stub - every field explained
Here is a complete 2026 pay stub for a single filer earning $85,000/year in Texas (no state income tax). The worker is paid biweekly and contributes to a traditional 401(k) and health insurance. Every field is explained. This matches the format used by ADP, Gusto, and Paychex.
Section 1: Earnings - gross pay, hourly, overtime
The earnings section is the top of your pay stub - it shows everything you earned for the pay period before anything is subtracted. This is your gross pay.
| Earnings type | How it's calculated | Example ($85k salary, biweekly) | Notes |
|---|---|---|---|
| Regular Pay (salary) | Annual salary divided by pay periods | $85,000 / 26 = $3,269.23 | Same each pay period for salaried workers |
| Regular Pay (hourly) | Hours worked x hourly rate | 80 hrs x $25.00 = $2,000.00 | Changes with your hours each period |
| Overtime | Hours over 40/week at 1.5x rate | 5 hrs x $37.50 = $187.50 | CA pays OT after 8 hours per day |
| Overtime Premium (OBBBA 2026) | The extra 0.5x portion of OT pay | 5 hrs x $12.50 = $62.50 premium | Up to $12,500/year may be deductible |
| Bonus / Commission | One-time or recurring extra pay | $5,000 quarterly bonus | Often withheld at 22% federal rate |
| Tips (2026 OBBBA) | Cash or card tips you earned | $800 in tips this period | Up to $25,000/year may be deductible |
| PTO / Vacation pay | Same rate as your regular pay | 3 days x daily rate | Taxed the same as regular wages |
| Gross Pay (total) | Sum of all earnings above | $3,269.23 | Starting point for all deductions |
Section 2: Federal taxes - the three mandatory deductions
Three federal deductions appear on every pay stub in the United States. You cannot opt out of them. Below is what each one is, how it is calculated, and the label your payroll system likely uses.
Federal Income Tax
Federal income tax uses the IRS Percentage Method from Publication 15-T. ADP, Gusto, Paychex, and every other payroll system use the same method. The amount withheld depends on:
- Your W-4 filing status (Single, MFJ, HoH, MFS)
- Dependents entered in W-4 Step 3 ($2,200 per child under 17 in 2026)
- Additional deductions entered in W-4 Step 4(b)
- Extra withholding requested in W-4 Step 4(c)
- Your pay frequency (biweekly, semi-monthly, weekly, monthly)
Fed OASDI/EE - Social Security tax (6.2%)
| Detail | 2026 value |
|---|---|
| Full name on pay stub | Fed OASDI/EE, SS Tax, or Social Security |
| What OASDI stands for | Social Security (formal name: OASDI) |
| What /EE means | Employee share. /ER is the employer share. |
| Rate | 6.2% of your gross wages |
| 2026 wage base (cap) | $184,500. Social Security stops after this. |
| Calculated on | Gross wages. Your 401(k) does not reduce this. |
| Maximum you pay in 2026 | $11,439 ($184,500 x 6.2%) |
| Example (our stub) | $3,269.23 x 6.2% = $202.69 per check |
| Employer match (not on your stub) | Your employer also pays 6.2% separately |
Fed Med/EE - Medicare tax (1.45%)
| Detail | 2026 value |
|---|---|
| Full name on pay stub | Fed Med/EE, Medicare, or Med/EE |
| Rate | 1.45% of all your gross wages |
| Additional Medicare surtax | Extra 0.9% when YTD pay exceeds $200,000 |
| Calculated on | Gross wages. Health insurance may reduce it. |
| Example (our stub) | $3,269.23 x 1.45% = $47.40 per check |
| Employer match | Your employer pays 1.45% separately |
Section 3: State and local taxes
Below federal taxes, your pay stub shows state income tax if your state has one. Nine states have no state income tax at all: Texas, Florida, Nevada, Washington, Wyoming, Alaska, South Dakota, Tennessee, and New Hampshire.
Everyone else follows state withholding tables and a state withholding form. That form is usually tied to your W-4. California requires a separate DE-4.
| What appears on stub | State | At $75,000 salary (biweekly) | Annual state tax |
|---|---|---|---|
| State Tax - TX - (blank) | Texas, Florida, WA, NV, WY, AK, SD, TN, NH | $0.00 | $0 |
| IL SIT - Illinois State Tax | Illinois (4.95% flat) | -$142.79 | -$3,713 |
| GA State Tax - Georgia | Georgia (5.39% flat) | -$155.54 | -$4,044 |
| NY SIT - New York State | New York (progressive to 10.9%) | -$176.92 | -$4,600 |
| CA SIT + CA SDI | California (progressive to 13.3% + SDI 1.2%) | -$151.69 + -$34.62 | -$4,850 |
Some states also have additional deductions on your stub: California's SDI (1.2% disability insurance), New York's SDI ($0.60/week), New Jersey's SDI/FLI (0.09%), and Washington's WA Cares Fund LTC tax (0.58%). See the relevant state page: California - New York - Texas - Florida
Section 4: Pre-tax and post-tax deductions
After mandatory taxes come voluntary deductions - things you elected during onboarding or open enrollment. These split into two critical categories that work very differently:
| Deduction type | Reduces federal income tax? | Reduces FICA (SS + Medicare)? | Common examples |
|---|---|---|---|
| Pre-tax / Section 125 | Yes Yes | Yes Yes | Health, dental, vision, FSA, commuter benefits |
| Pre-tax / Non-Section 125 | Yes Yes | No No | Traditional 401(k), 403(b), HSA, IRA payroll |
| Post-tax | No No | No No | Roth 401(k), garnishments, loan repayments |
Common deduction labels and what they mean
| Pay stub label | What it is | 2026 limit | Pre/Post tax |
|---|---|---|---|
| 401K, 401(k), TRAD 401K | Traditional 401(k) contribution | $23,500/yr ($31,000 if 50+) | Pre-tax |
| ROTH 401K, ROTH | Roth 401(k) contribution | Same as above (combined limit) | Post-tax |
| MED, Medical, Health Ins | Health insurance premium (Section 125) | Varies by plan | Pre-tax |
| DEN, Dental, DENT INS | Dental insurance premium | Varies by plan | Pre-tax |
| VIS, Vision, VIS INS | Vision insurance premium | Varies by plan | Pre-tax |
| HSA, H.S.A. | Health Savings Account contribution | $4,300 self/$8,550 family | Pre-tax |
| FSA, HC FSA, Health FSA | Health Flexible Spending Account | $3,300/yr | Pre-tax |
| DEP CARE FSA, DCFSA | Dependent Care FSA | $5,000/yr | Pre-tax |
| TRANSIT, COMMUTER | Transit/commuter benefit | $325/month | Pre-tax |
| GTL, Group Term Life | Employer-paid life insurance over $50,000 - imputed income | N/A - this is taxable income added | Taxable addition |
| GARNISH, LEVY | Court-ordered wage garnishment | Max 25% of disposable earnings | Post-tax, mandatory |
| 401K LOAN, LOAN REPAY | Repayment of 401(k) loan | Varies by loan | Post-tax |
Section 5: YTD - what Year-To-Date means and why it matters
YTD stands for Year-To-Date. Every earnings and deduction line on your pay stub has two columns: "This Period" (just this paycheck) and "YTD" (accumulated total from January 1 through today). Understanding YTD helps you with three things:
1. Tracking the Social Security wage base
Check your YTD OASDI column. Once it reaches $11,439.00 (which is 6.2% of $184,500), your Social Security withholding for the year is complete, and the deduction will stop appearing on future checks. This typically happens in October-November for workers earning $184,500+/year.
2. Tracking 401(k) contribution limits
The 2026 401(k) limit is $23,500 ($31,000 if age 50+). Monitor your YTD 401(k) column to avoid over-contributing. If you max out mid-year and want to keep the payroll deduction, you'll need to update your contribution percentage with HR. Over-contributions must be returned and are taxable.
3. Verifying your employer is paying you correctly
YTD x 26 (biweekly) should equal your annual salary approximately. If period 11 shows $35,961 YTD and you earn $85,000, that's $3,269.23 x 11 = $35,961.53 - correct. A discrepancy here can indicate a missed paycheck or an error in your rate.
| YTD column | What to monitor | 2026 threshold |
|---|---|---|
| YTD Gross Pay | Should equal current period x number of periods paid | Your annual salary |
| YTD OASDI/EE | Stops at max; if it continues past max, error | Max $11,439.00 |
| YTD 401(k) | Don't exceed contribution limit | Max $23,500 ($31,000 if 50+) |
| YTD Federal Tax | Should be proportional to expected annual tax | Verify with IRS Estimator |
| YTD Net Pay | Total deposited to your bank this year | Reconcile with bank statements |
Section 6: Net pay - the bottom line
Net pay is the final result after all deductions. The math is always the same:
- Pre-tax deductions (401k, HSA, health insurance)
= Federal taxable income
- Federal income tax (based on W-4 and 2026 brackets)
- Social Security: 6.2% of gross (stops at $184,500)
- Medicare: 1.45% of gross (no cap)
- State income tax (0%-13.3% depending on state)
- Post-tax deductions (Roth 401k, garnishments)
= Net Pay -> direct deposited to your bank account
Calculate my take-home -> California Texas New York
Complete pay stub abbreviations glossary (A-Z)
Every payroll system uses slightly different labels for the same items. ADP, Gusto, Paychex, Workday, Ceridian, and Paycom each have their own abbreviations. Here is every abbreviation you are likely to encounter:
What you can and cannot change on your pay stub
Yes You CAN change these
- Federal income tax - update your W-4 with your employer. Filing status, Step 3 dependents ($2,200/child), Step 4(b) deductions, Step 4(c) extra withholding. 2026 OBBBA: new lines for overtime premium ($12,500 max) and tips ($25,000 max).
- 401(k) contribution rate - change your contribution % in your employer's benefits portal or through HR. Takes effect within 1-2 pay periods.
- Health/dental/vision elections - usually only at open enrollment or after a life event (marriage, birth, divorce).
- HSA contribution amount - change anytime during the year up to the annual limit. Takes effect next pay period.
- FSA contribution amount - typically locked after open enrollment except on qualifying life events.
No You CANNOT change these
- Social Security rate (6.2%) - fixed by federal law. You cannot opt out regardless of your age, income, or beliefs.
- Medicare rate (1.45%) - fixed by federal law. No exceptions.
- Additional Medicare (0.9%) - automatic once YTD wages exceed $200k (single).
- State income tax rate - fixed by state law. Your employer must withhold at the statutory rate.
- Court-ordered garnishments - mandatory once issued. Only modifiable by the issuing court.
- California SDI (1.2%) - mandatory for all CA employees. No opt-out.
How to spot errors on your pay stub
Payroll errors are more common than most people realize. Check these items on every pay stub. Pay extra attention after January (new tax tables), a raise, open enrollment changes, or a job change.
| What to check | How to verify | What an error looks like |
|---|---|---|
| Gross pay amount | Annual salary / 26 (biweekly) or / 24 (semi-monthly) | Amount doesn't match expected value after a raise |
| OASDI rate (6.2%) | Gross wages x 6.2% = OASDI/EE amount | Rate is wrong (common after software updates in January) |
| OASDI after wage base | Check if YTD OASDI exceeds $11,439 - if so, it should stop | SS still being withheld after $184,500 YTD wages |
| Medicare rate (1.45%) | Gross wages x 1.45% = Med/EE amount | Rate applied to net instead of gross, or wrong percentage |
| Health insurance premium | Match to open enrollment confirmation email | Wrong plan selected or premium not updated after open enrollment |
| 401(k) contribution | Gross wages x your elected % = 401(k) amount | New contribution rate not reflected after change request |
| Correct filing status | Check W-4 on file - federal tax should reflect your elections | Withholding unchanged after submitting a new W-4 |
| OBBBA deductions (new 2026) | If you updated W-4 for overtime/tips deduction, verify reduced withholding | W-4 step 4(b) changes not processed within 2 pay periods |
Document the specific discrepancy: which line is wrong, what the correct amount should be (show your math), and which pay period(s) it affects. Send it in writing to HR or payroll. Email creates a paper trail. Employers are generally required to correct payroll errors promptly.
For under-withholding errors that result in a tax shortfall, you may need to file a corrected W-4 or make a direct IRS estimated payment. For errors involving FICA (Social Security or Medicare over- or under-collection), the employer must file a corrected Form 941.
Calculate my pay stub -> 2026 Tax Brackets Gross vs Net
Frequently asked questions
What does YTD mean on a pay stub?
What is Fed OASDI/EE on a pay stub?
What is Fed Med/EE on a pay stub?
Why is my net pay less than my salary?
Why did Social Security stop coming out of my paycheck?
What does a pre-tax deduction mean on a pay stub?
What deductions can I change on my pay stub?
What is GTL on a pay stub?
Related guides on PaycheckSense
Calculate and verify my pay stub ->
Disclaimer: This guide is for informational purposes only. Payroll calculations vary by employer, state, and individual circumstances. The examples use estimates and should not be used as a substitute for professional tax or payroll advice. Consult a CPA, enrolled agent, or HR professional for guidance on your specific situation.
Sources: IRS Publication 15 (2026); IRS Publication 15-T; IRC §3101 (FICA rates); SSA 2026 wage base; DOL FLSA record keeping requirements.
Sources and methodology
All tax rates and withholding information sourced from IRS publications for 2026. Payroll deduction rules sourced from IRS Publication 15, IRC §3101 (FICA rates), and DOL FLSA record keeping requirements. This article is for informational purposes only and does not constitute tax or legal advice. Consult a CPA or tax professional for guidance specific to your situation.
- IRS Publication 15-T (2026) - Federal Income Tax Withholding Methods. The source all payroll systems use. irs.gov/publications/p15t
- IRS Publication 15 (2026) - Employer's Tax Guide. FICA rates, taxable wages, deposit rules. irs.gov/publications/p15
- IRS Topic No. 751 - Social Security and Medicare Withholding Rates (2026). irs.gov/taxtopics/tc751
- SSA: 2026 Social Security Wage Base - $184,500. ssa.gov/oact/cola/cbb.html
- IRS Revenue Procedure 2025-32 - 2026 tax bracket thresholds and standard deduction amounts. irs.gov
- OBBBA P.L. 119-21 (signed July 4, 2025) - Overtime and tips deduction provisions; Child Tax Credit $2,200; QBI deduction permanent. irs.gov/newsroom/one-big-beautiful-bill-provisions
- DOL FLSA Fact Sheet #21 - Records employers must keep about employee pay. dol.gov
- IRS IRC §3101 - FICA employee tax rates (statutory basis for Social Security and Medicare deductions). law.cornell.edu