Your pay stub is full of cryptic abbreviations - FIT, FICA, OASDI, Fed MED/EE, YTD - and it's not obvious where your money is going. This guide decodes every common pay stub abbreviation in plain English, so you can read your paycheck line by line. Start with the one most people search for: FIT stands for Federal Income Tax - the federal tax your employer withholds from each paycheck based on your W-4 and the IRS tax tables. Below is the full reference table, then a plain-English explanation of every major code. To see how these deductions add up to your take-home pay, use our free paycheck calculator.
Source: IRS Topic 751; SSA 2026 wage base ($184,500).
FIT = Federal Income Tax. It's the amount your employer withholds from each paycheck to prepay your federal income tax, based on the W-4 you filed and the IRS withholding tables. FIT is not a flat percentage - it depends on your income, filing status, and any adjustments on your W-4.
What is FIT on my paycheck?
FIT = Federal Income Tax. It's the amount your employer withholds from each paycheck to prepay your federal income tax, based on the W-4 you filed and the IRS withholding tables. FIT is not a flat percentage - it depends on your income, filing status, and any adjustments on your W-4. Unlike FICA (which is fixed at 7.65%), your FIT can be changed: adjusting your W-4 raises or lowers how much FIT is withheld. You reconcile the total when you file your tax return - too much FIT withheld means a refund, too little means you owe. Learn how to set it correctly in our 2026 W-4 guide.
| Abbreviation | Stands for | What it means on your pay stub |
|---|---|---|
| FIT / FWT / FED | Federal Income Tax | Federal tax withheld per your W-4 and IRS tables |
| SIT / ST TAX | State Income Tax | State tax withheld (none in 9 no-tax states) |
| FICA | Federal Insurance Contributions Act | Combined Social Security + Medicare (7.65% total) |
| OASDI / Fed OASDI/EE / SS | Old-Age, Survivors & Disability Insurance | The Social Security tax - 6.2% up to the wage base |
| Fed MED/EE / MED | Medicare (Employee) | Medicare tax - 1.45% of all wages |
| Add'l MED | Additional Medicare | Extra 0.9% on wages over $200,000 |
| EE | Employee | A deduction paid by YOU (e.g., Fed MED/EE) |
| ER | Employer | An amount paid by your EMPLOYER, not deducted from you |
| YTD | Year to Date | Running total for the calendar year so far |
| GRS / GROSS | Gross Pay | Earnings before any deductions |
| NET / NET PAY | Net Pay | Take-home pay after all deductions |
| REG | Regular | Regular hours pay |
| OT | Overtime | Overtime hours pay (usually 1.5×) |
| HOL | Holiday | Holiday pay |
| PTO / VAC | Paid Time Off / Vacation | Paid leave hours |
| SDI | State Disability Insurance | State disability deduction (e.g., CA, NJ, NY) |
| SUI / SUTA | State Unemployment Insurance | Usually employer-paid; employee-paid in a few states |
| 401K | 401(k) Contribution | Pre-tax (or Roth) retirement deferral |
| HSA | Health Savings Account | Pre-tax contribution to an HSA |
| FSA | Flexible Spending Account | Pre-tax health/dependent-care set-aside |
| INS / MED INS | Insurance | Health/dental/vision premium deduction |
| LTD / STD | Long/Short-Term Disability | Disability insurance premium |
| GTL | Group Term Life | Taxable value of employer life insurance over $50k |
| CHGB / GARN | Garnishment | Court-ordered wage withholding |
| ARRS | Arrears | Amount owed/carried over from a prior period |
| IMP / Imp Inc | Imputed Income | Taxable value of a non-cash benefit |
| LV / LWOP | Leave Without Pay | Unpaid leave hours |
The taxes on your pay stub (FIT, FICA, OASDI, Medicare)
Four tax lines appear on almost every pay stub:
- FIT (Federal Income Tax) - Variable, based on your W-4. Adjustable.
- FICA - An umbrella term for two payroll taxes that together total 7.65%: Social Security (6.2%) + Medicare (1.45%). Some stubs show "FICA" as one line; others split it into OASDI and Fed MED/EE. See our FICA explained guide.
- OASDI / Fed OASDI/EE - This IS Social Security: 6.2% of wages up to the 2026 wage base of $184,500. Once you earn above that, OASDI stops for the year. Full breakdown in our OASDI on your paycheck guide.
- Fed MED/EE (Medicare) - 1.45% of all wages, no cap, plus an extra 0.9% on wages over $200,000.
EE vs ER: who actually pays?
Two of the most confusing codes are EE and ER:
EE = Employee
A line marked "EE" (like Fed MED/EE) is deducted from your pay.
Shows on your stub as /EE
ER = Employer
A line marked "ER" is paid by your employer on top of your wages - it is NOT taken out of your check. For example, your employer matches your Social Security and Medicare (another 7.65%), shown as ER lines.
Usually not deducted from your check
So "Fed OASDI/EE $124" is your 6.2% Social Security deduction; an "OASDI/ER" line is your employer's matching share.
What does YTD mean on a pay stub?
YTD = Year to Date - the running total of an amount from January 1 through the current pay period.
Your stub shows YTD columns next to gross pay, each tax, and each deduction so you can track totals across the year. YTD figures reset to zero every January 1, which is one reason your first paycheck of the year can look different - see why your paycheck went down.
| YTD column | What it tracks | 2026 note |
|---|---|---|
| YTD Gross Pay | Running earnings Jan 1 - today | Should match periods paid x salary |
| YTD OASDI/EE | Social Security withheld | Stops at $11,439 (6.2% of $184,500) |
| YTD 401(k) | Retirement deferrals | Max $23,500 ($31,000 if 50+) |
State-specific codes (SDI, SUI)
SDI (State Disability Insurance)
A few states (California, New Jersey, New York, Rhode Island, Hawaii) deduct a small percentage for short-term disability benefits. California's SDI, for example, funds disability and paid family leave - see our California paycheck guide.
SUI / SUTA (State Unemployment)
Usually paid entirely by the employer; only a handful of states deduct a small employee share.
SUI lines marked /ER are almost always employer-only - if you see SUI/EE, check your state rules.
Pre-tax vs post-tax deduction codes
Pre-tax codes
Codes like 401K, HSA, and FSA are usually pre-tax - they lower your taxable income, so less FIT and state tax is withheld (though Social Security and Medicare still apply to 401(k) contributions).
- 401K - retirement deferral
- HSA - health savings account
- FSA - flexible spending account
Post-tax or varies
Codes like INS premiums or GARN garnishments may be pre-tax or post-tax depending on the plan.
- INS - health/dental/vision premiums
- GARN - court-ordered garnishments
The difference affects your take-home pay and your tax bill - see gross vs net income.
-> Full pre-tax vs post-tax guide Pre-Tax vs Post-Tax Deductions: Which Saves You More? Side-by-side comparison of every common deduction type, with real-dollar examples of how pre-tax elections change your take-home pay.How to read your pay stub in 4 steps
Find GROSS - your total earnings before deductions (REG + OT + any extras).
Subtract the taxes - FIT, SIT (state), and FICA (OASDI + Medicare).
Subtract other deductions - 401(k), insurance, HSA/FSA, garnishments.
Confirm NET - what's left should match your direct deposit. Use the YTD columns to track yearly totals.
Plug your numbers into our paycheck calculator to verify your stub is withholding the right amounts.
Plug your salary, state, and deductions into our calculators to see if your stub is withholding the right amounts.
Frequently asked questions
What is FIT on my paycheck?
What is the difference between FIT and FICA?
What does Fed OASDI/EE mean on my paycheck?
What does EE and ER mean on a pay stub?
What does YTD mean on my paycheck?
What is Fed MED/EE on my paycheck?
Sources & methodology
This guide is general information, not tax advice. Pay stub formats and codes vary by employer and payroll provider. Consult your HR/payroll department or a tax professional for your specific stub.
- IRS - Understanding employment taxes (FIT, FICA). irs.gov/businesses/small-businesses-self-employed/understanding-employment-taxes
- SSA - 2026 Social Security wage base ($184,500). ssa.gov/oact/cola/cbb.html
- IRS Topic No. 751 - Social Security and Medicare withholding rates. irs.gov/taxtopics/tc751
Disclaimer: This guide is general information, not tax advice. Pay stub formats and codes vary by employer and payroll provider. Consult your HR/payroll department or a tax professional for your specific stub.