Last updated: October 15, 2026
A pay stub looks like alphabet soup until someone walks you through it. Here's every section, top to bottom — using a sample biweekly stub for an employee earning $25/hour over 80 hours.
Every stub has the same skeleton: 1) Earnings — what you made (gross). 2) Deductions & taxes — what came out. 3) Net pay & YTD — what you keep, plus running totals. Understand those three and you understand the stub.
Gross pay is the headline number: everything earned before deductions. For our sample employee: 80 hours × $25 = $2,000.00 gross. This section also lists overtime (hours at 1.5× your rate), bonuses, and commissions when they apply. Every line below is subtracted from this number.
Listed one line at a time, usually in three groups:
401(k) contributions, health insurance premiums, HSA contributions. These come out before income tax is figured, which lowers your taxable income. (Sample: 5% 401(k) = $100.00.)
Federal income tax (based on your W-4), state income tax (varies by state), Social Security at 6.2% on wages up to $184,500 (2026), and Medicare at 1.45% on all wages plus 0.9% on wages over $200,000. These aren't optional — your employer is required to withhold them.
Roth 401(k) contributions, union dues, wage garnishments. These come out after taxes and don't reduce your taxable income.
Net pay is the bottom line: gross minus every deduction above — it's what hits your bank account. Next to it, the YTD column shows running totals since January 1: YTD gross, YTD federal tax, YTD net, and so on. Glance at YTD whenever a number looks off; it's the fastest way to spot a payroll error.
Generate a sample stub free
Enter any pay details and watch gross, deductions, and net compute line by line with current 2026 tax tables. Your first stub is free, no sign-up.
Generate my free pay stubGross pay is everything you earned in the period before anything is taken out — hourly wages times hours, salary, overtime, bonuses. Net pay (take-home pay) is what remains after all taxes and deductions. Gross minus deductions equals net.
Bonuses are “supplemental wages,” and employers usually withhold federal tax from them at a flat 22% — which can look higher than your normal paycheck withholding. It's just withholding, not extra tax: the real tax is reconciled when you file your return, and any over-withholding comes back as a refund.
Year-to-date: the running total from January 1 through the current pay period. YTD gross, YTD taxes, and YTD net let you verify the math adds up at a glance — and they give you the numbers you'll need at tax time.
The 6.2% Social Security (OASDI) tax funds retirement, survivors, and disability benefits. In 2026 it applies to the first $184,500 of wages; earnings above that aren't subject to it. Your employer matches it with another 6.2% out of their own pocket.
Pre-tax deductions — like traditional 401(k) contributions and health premiums — come out before income tax is calculated, lowering your taxable income now. Post-tax deductions — like Roth 401(k) contributions — come out after taxes, so they don't reduce this year's taxable income.
Multiply your hours by your rate and compare to gross; confirm overtime was paid at 1.5 times your rate; check that YTD figures equal the sum of your prior stubs; and verify each deduction matches what you elected. Catch a mismatch early — payroll can fix the current year far more easily than a prior one.
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Sample documents for personal record-keeping. Not tax advice — verify calculations with your payroll provider or tax professional.