Quick Answer
Common pay stub abbreviations include FED TAX (federal withholding), FICA (Social Security/Medicare at 7.65% combined), and 401K (retirement contributions). Most stubs have 15-20 different codes covering gross pay, pre-tax deductions, taxes, and net pay.
Best Answer
Sarah Chen, Payroll Tax Analyst
Anyone receiving regular paychecks who wants to decode their pay stub
The most common pay stub abbreviations you'll see
Pay stubs use dozens of abbreviations, but they fall into five main categories: earnings, pre-tax deductions, taxes, post-tax deductions, and totals. Here's what the most common ones mean.
Earnings section abbreviations
REG or Regular - Your base hourly or salary pay
OT or Overtime - Hours worked beyond 40 per week (typically 1.5x your regular rate)
Holiday - Holiday pay (often 1.5x or 2x regular rate)
Bonus - One-time payments like performance or signing bonuses
Comm - Commission earnings
PTO - Paid time off hours used
Gross - Total earnings before any deductions
Pre-tax deduction abbreviations
These reduce your taxable income, saving you money:
401K or 403B - Retirement plan contributions
Med or Health - Health insurance premiums
Dental - Dental insurance premiums
Vision - Vision insurance premiums
FSA - Flexible Spending Account contributions
HSA - Health Savings Account contributions
Life - Life insurance premiums
LTD - Long-term disability insurance
STD - Short-term disability insurance
Transit - Public transportation benefits
Parking - Parking benefits
Tax abbreviations
FED TAX, FWT, or Fed WH - Federal income tax withholding
FITW - Federal Income Tax Withheld
State or SWT - State income tax withholding
OASDI - Social Security tax (6.2% of wages up to $176,100 in 2026)
FICA-SS - Same as OASDI
MEDI or Medicare - Medicare tax (1.45% of all wages)
FICA-Med - Same as Medicare
SUTA or SUI - State unemployment insurance (varies by state)
Example: Decoding a $75,000 salary pay stub
Let's say you earn $75,000 annually ($2,884.62 biweekly). Here's how your stub might look:
Earnings:
Pre-tax deductions:
Taxable wages: $2,529.92 ($2,884.62 - $354.70)
Taxes:
Net pay: $1,926.45
Post-tax deduction abbreviations
These come out after taxes are calculated:
Roth401K - After-tax retirement contributions
Union - Union dues
Charity - Charitable contributions
Loan - 401(k) loan repayments
Garnish - Court-ordered wage garnishments
Child Support - Court-ordered child support
Location-specific abbreviations
Some taxes and deductions are location-specific:
NYC Tax - New York City income tax
SDI - State Disability Insurance (California, New York, others)
PFML - Paid Family Medical Leave (varies by state)
Transit - Local transit taxes
WC - Workers' compensation
Employer-specific abbreviations
Larger companies often have unique codes:
ESPP - Employee Stock Purchase Plan
RSU - Restricted Stock Units
Tuition - Tuition assistance programs
Wellness - Wellness program incentives
EAP - Employee Assistance Program
What to do if you don't recognize an abbreviation
1. Check with HR or payroll - They can explain company-specific codes
2. Review your benefits enrollment - Compare deductions to what you signed up for
3. Use our paystub explainer tool - Upload your stub for line-by-line explanations
4. Save your first stub - Keep it as a reference for future paychecks
Red flags to watch for
Key takeaway: Most pay stubs use 15-20 standard abbreviations covering earnings (REG, OT), pre-tax deductions (401K, Med), taxes (FED TAX, FICA), and post-tax items (Roth401K, Union). When in doubt, check with HR or use a paystub decoder tool.
Key Takeaway: Pay stubs typically contain 15-20 abbreviations covering earnings, deductions, and taxes, with FED TAX, FICA, and 401K being the most common across all employers.
Common pay stub abbreviations by category
| Category | Abbreviation | Meaning | Typical Amount |
|---|---|---|---|
| Earnings | REG | Regular wages | Base salary/hourly |
| Earnings | OT | Overtime pay | 1.5x regular rate |
| Pre-tax | 401K | Retirement contribution | 3-6% of gross |
| Pre-tax | Med | Health insurance | $75-150/paycheck |
| Taxes | FED TAX | Federal withholding | 10-22% of taxable wages |
| Taxes | FICA | Social Security/Medicare | 7.65% of gross |
| Taxes | State | State withholding | Varies by state |
More Perspectives
Sarah Chen, Payroll Tax Analyst
New employees seeing their first pay stub and feeling overwhelmed by all the codes
Don't panic - every first pay stub is confusing
Getting your first paycheck is exciting until you see all those mysterious abbreviations. The good news? Most of them are standard across all employers, and once you learn the basics, you'll be able to read any pay stub.
Start with the big three categories
Every pay stub has the same flow:
1. What you earned (gross pay)
2. What came out (deductions and taxes)
3. What you got (net pay)
Focus on understanding these three sections before diving into individual abbreviations.
The abbreviations that matter most for new employees
Gross Pay - This should match what your manager told you. If you're hourly, multiply your hours by your rate. If you're salaried, divide your annual salary by the number of paychecks per year (26 for biweekly, 24 for semi-monthly).
FED TAX - Federal income taxes. This amount depends on your W-4 form. If it seems too high or low, you might need to adjust your W-4.
FICA - Social Security and Medicare taxes. Everyone pays 7.65% (6.2% + 1.45%). This should never change.
401K - Only appears if you signed up for your company's retirement plan. This is money going into your retirement account.
Med/Health - Health insurance premiums. Only appears if you enrolled in company health insurance.
Example for a $45,000 entry-level salary
Let's break down a typical entry-level biweekly paycheck:
Questions to ask your HR department
Your pay stub is a learning tool
Don't just look at the bottom line. Use each paycheck to:
Key takeaway: Focus on understanding gross pay, federal taxes (FED TAX), FICA taxes (7.65%), and any deductions you signed up for like 401K or health insurance. Everything else can wait until you're comfortable with the basics.
Key Takeaway: New employees should focus on four key abbreviations: Gross (your earnings), FED TAX (federal withholding), FICA (7.65% for Social Security/Medicare), and any benefits they enrolled in like 401K or health insurance.
Sources
- IRS Publication 15-T — Federal Income Tax Withholding Methods
- IRS Publication 15 — Employer's Tax Guide
Related Questions
Reviewed by Sarah Chen, Payroll Tax Analyst on February 28, 2026
This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.