Pay Stub Requirements by State | Overview, Chart, & Infographic
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Pay Stub Requirements by State (Plus Chart & Infographic!)

woman holding pen and writing a check

Distributing pay stubs is often an important part of the payroll process. But, do employers have to provide pay stubs? That answer depends on where your business is located. To stay compliant, you need to know the pay stub requirements by state.

All about pay stubs

Not sure what is a pay stub? No worries. A pay stub is like a summary sheet that lists details about an employee’s pay. It includes an employee’s gross income per pay period, taxes and deductions, employer contributions, and net pay.

visual explaining the three things pay stubs outline (gross wages, taxes deductions and employer contributions, and net pay)

If you use payroll software, the system generates a pay stub each time you run payroll. That way, you can distribute them to employees and keep digital or physical copies for your records.

You can think of a pay stub as a receipt for the money you pay employees. Employees can reference their pay stubs if they have any questions about their gross pay, deductions and contributions, or net pay.

Do employers have to provide a pay stub?

You might be wondering, Are pay stubs required? The short answer is: maybe.

Not all employers are required to provide a pay stub. To find out your responsibilities, you need to look at federal and state laws.

Are employers required to provide pay stubs? Federal law

There is no federal law that requires that employers provide pay stubs to employees. However, the Fair Labor Standards Act (FLSA) requires that employers keep payroll records. Under the FLSA, employers need to retain each employee’s hours worked and wages received.

Bottom line: you should generate pay stubs for your records under federal law. But, federal law does not require that you give them to your workers.

Are employers required to give pay stubs? State law

The answer to Are pay stubs required by law? is a little more complicated at the state level. Some states require employers to provide pay stubs and some don’t. If you must distribute them, familiarize yourself with pay stub requirements by state.

Here’s a breakdown of pay stub requirements by state. Some states:

  • Require that employers give employees access to pay stubs
  • Require that employers give employees printed pay stubs
  • Allow employers to give digital pay stubs
  • Don’t require employers to give employees pay stubs

Bottom line: some states have pay stub laws that require you to give employees pay stubs. Some states also require that you give employees physical copies of them.

Pay stub requirements by state

Most states that require employers to give employees pay stubs have rules saying that the documents must have standard pay stub information.

Generally, this means they include the beginning and end dates of the pay frequency; gross wages; taxes, deductions, and employer contributions; and net pay. The pay stub should also break down the number of regular and overtime hours worked.

Here are the pay stub legal requirements by state, broken down into categories.

States without pay stub laws: 

  1. Alabama
  2. Arkansas
  3. Florida
  4. Georgia
  5. Louisiana
  6. Mississippi
  7. Ohio
  8. South Dakota
  9. Tennessee

States that require employers to give employees access to pay stubs:

  1. Alaska
  2. Arizona
  3. Idaho
  4. Illinois
  5. Indiana
  6. Kansas
  7. Kentucky
  8. Maryland
  9. Michigan
  10. Missouri
  11. Montana
  12. Nebraska
  13. Nevada
  14. New Hampshire
  15. New Jersey
  16. New York
  17. North Dakota
  18. Oklahoma
  19. Pennsylvania
  20. Rhode Island
  21. South Carolina
  22. Utah
  23. Virginia
  24. West Virginia
  25. Wisconsin
  26. Wyoming

States that require employers to provide written or printed pay stubs:

  1. California
  2. Colorado
  3. Connecticut
  4. Iowa
  5. Maine
  6. Massachusetts
  7. New Mexico
  8. North Carolina
  9. Texas
  10. Vermont
  11. Washington

States that let employees opt-out of electronic pay stubs:

  1. Delaware
  2. Minnesota
  3. Oregon

State that requires employees to opt into electronic pay stubs:

  1. Hawaii

Pay stub legal requirements: Quick-reference chart

State Pay Stub Requirements by State
Alabama No requirements
Alaska Employers must give employees access to pay stubs, in any format
Arizona Employers must give employees access to pay stubs, in any format
Arkansas No requirements
California Employers must give employees written or printed pay stubs
Colorado Employers must give employees written or printed pay stubs
Connecticut Employers must give employees written or printed pay stubs
Delaware Employers can give employees electronic pay stubs, but employees can opt-out and ask for paper stubs
Florida No requirements
Georgia No requirements
Hawaii Employers can only give employees electronic pay stubs if they opt into it
Idaho Employers must give employees access to pay stubs, in any format
Illinois Employers must give employees access to pay stubs, in any format
Indiana Employers must give employees access to pay stubs, in any format
Iowa Employers must give employees written or printed pay stubs
Kansas Employers must give employees access to pay stubs, in any format
Kentucky Employers must give employees access to pay stubs, in any format
Louisiana No requirements
Maine Employers must give employees written or printed pay stubs
Maryland Employers must give employees access to pay stubs, in any format
Massachusetts Employers must give employees written or printed pay stubs
Michigan Employers must give employees access to pay stubs, in any format
Minnesota Employers can give employees electronic pay stubs, but employees can opt-out and ask for paper stubs
Mississippi No requirements
Missouri Employers must give employees access to pay stubs, in any format
Montana Employers must give employees access to pay stubs, in any format
Nebraska Employers must give employees access to pay stubs, in any format
Nevada Employers must give employees access to pay stubs, in any format
New Hampshire Employers must give employees access to pay stubs, in any format
New Jersey Employers must give employees access to pay stubs, in any format
New Mexico Employers must give employees written or printed pay stubs
New York Employers must give employees access to pay stubs, in any format
North Carolina Employers must give employees written or printed pay stubs
North Dakota Employers must give employees access to pay stubs, in any format
Ohio No requirements
Oklahoma Employers must give employees access to pay stubs, in any format
Oregon Employers can give employees electronic pay stubs, but employees can opt-out and ask for paper stubs
Pennsylvania Employers must give employees access to pay stubs, in any format
Rhode Island Employers must give employees access to pay stubs, in any format
South Carolina Employers must give employees access to pay stubs, in any format
South Dakota No requirements
Tennessee No requirements
Texas Employers must give employees written or printed pay stubs
Utah Employers must give employees access to pay stubs, in any format
Vermont Employers must give employees written or printed pay stubs
Virginia Employers must give employees access to pay stubs, in any format
Washington Employers must give employees written or printed pay stubs
West Virginia Employers must give employees access to pay stubs, in any format
Wisconsin Employers must give employees access to pay stubs, in any format
Wyoming Employers must give employees access to pay stubs, in any format

Do employers have to provide a pay stub? Infographic

pay stub requirements by state infographic

Want more information about pay stubs? Download our free guide, “The Basics of Pay Stubs.”

Why put off until tomorrow what you can do today? Use Patriot’s online payroll to pay your employees and manage pay stubs! Give employees access to their own online portal so they can view digital pay stubs or print and distribute them, depending on your state’s rules. Start your free trial now!

This is not intended as legal advice; for more information, please click here.