Pay Stub Line Items
What every line on your pay stub means
Showing 60 of 1034 questions
What is allocated tips vs reported tips on my pay stub?
Reported tips are tips you actually told your employer you received ($150-$300+ per week for many servers). Allocated tips are additional tips your employer estimates you earned but didn't report, based on 8% of food sales. Only reported tips get taxes withheld from your paycheck.
What is the difference between gross pay and taxable wages?
Gross pay is your total earnings before any deductions. Taxable wages are what's left after pre-tax deductions like 401(k) contributions, health insurance, and HSA contributions are subtracted. For example, if you earn $75,000 gross but contribute $4,500 to your 401(k) and pay $200/month for health insurance, your taxable wages would be $67,100.
How do I verify my pay stub is accurate?
Check 5 key areas: gross pay matches your salary/hours worked, federal withholding is 10-37% of gross, Social Security is exactly 6.2%, Medicare is 1.45%, and YTD totals equal previous YTD plus current amounts. Mathematical errors occur in about 4% of paychecks according to payroll studies.
How do non-cash fringe benefits appear on my pay stub?
Non-cash fringe benefits appear on your pay stub as imputed income additions to gross pay, memo earnings, or separate benefit sections. According to IRS data, about 35% of employees receive taxable fringe benefits averaging $2,400 annually. Common examples include company car personal use ($3,000-6,000/year) and gym memberships ($600-1,200/year).
How do paid holidays show up on my pay stub?
Paid holidays typically appear as a separate line item on your pay stub showing 8 hours (or your regular daily hours) at your regular hourly rate. For salaried employees earning $60,000 annually, a holiday might show as 'Holiday Pay: 8 hours - $230.77' based on your effective hourly rate of $28.85.
How do rounding rules work for time and attendance?
Most employers round punch times to the nearest quarter-hour (15 minutes). If you clock in at 8:53 AM, it rounds to 9:00 AM. Clock in at 8:52 AM, it rounds down to 8:45 AM. This is legal under federal law as long as it doesn't consistently favor the employer.
How do RSU vesting events show on my pay stub?
RSU vesting shows as additional taxable income on your pay stub, typically labeled 'RSU,' 'STOCK,' or 'Equity Comp.' The full market value appears as income, with corresponding tax withholding reducing your net pay. Most companies process RSU vesting on specific dates (quarterly or annually) separate from your regular payroll cycle.
How do tips show up on my pay stub?
Tips appear on your pay stub in multiple sections: reported tips (what you declared), allocated tips (if your restaurant allocates tips), and tip wages subject to federal tax withholding. For example, if you earned $800 in tips but only reported $600, your stub shows both amounts separately. All reported tips are subject to income tax, Social Security, and Medicare taxes at standard rates.
How does a cell phone stipend show on my pay stub?
Cell phone stipends typically appear as taxable income on your pay stub, usually $50-100 monthly. About 75-80% reaches your bank account after federal, state, and FICA taxes are withheld, so a $75 stipend nets approximately $56-60 in additional take-home pay.
How does double-time pay work?
Double-time pay is compensation at twice your regular hourly rate (2x), typically required after working 12+ hours in a day or on certain holidays. While federal law doesn't mandate double-time, many states require it—California requires double-time after 12 daily hours or 8+ hours on the 7th consecutive workday.
How does PTO accrual show on my pay stub?
PTO accrual typically appears in a separate section showing hours earned this period, hours used, and current balance. For example, a typical entry might show 'PTO Earned: 6.67 hrs | Used: 8.00 hrs | Balance: 45.33 hrs' for an employee earning 20 days annually (160 hours ÷ 24 pay periods = 6.67 hours per paycheck).
How do shift differentials show on my pay stub?
Shift differentials appear as separate line items on your pay stub, typically showing the differential hours worked and the premium rate. For example, 'Night Differential: 20 hours @ $2.00' means you earned an extra $40 for working night shifts, which is added to your regular pay and taxed as ordinary income.
How do I reconcile my last pay stub with my W-2?
Your last pay stub year-to-date totals should match your W-2 boxes within $1-2, but timing differences can create discrepancies. Box 1 (wages) may be lower due to pre-tax deductions like 401(k) contributions, while Box 3 (Social Security wages) caps at $176,100 for 2026. Compare each box systematically to identify legitimate differences versus errors.
How does a relocation allowance show on my pay stub?
Relocation allowances typically appear as taxable income on your pay stub, often $5,000-$15,000+ depending on your move. Most show as "Relo Allowance" or "Moving Exp" and have full taxes withheld (22-37% federal rate), reducing your actual cash benefit significantly.
What are memo earnings on my pay stub?
Memo earnings are informational amounts on your pay stub that don't impact your actual take-home pay. They typically show imputed income for benefits like life insurance over $50,000, personal use of company vehicles, or other taxable fringe benefits. About 65% of employees with employer-provided life insurance see memo earnings.
What do all the abbreviations on my pay stub mean?
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.
What does 401K or RET mean on my pay stub?
401K or RET on your pay stub shows your pre-tax retirement plan contribution. If you contribute 6% of a $60,000 salary, this line shows $138.46 per biweekly paycheck ($3,600 annually). This money goes directly to your retirement account before taxes are calculated.
What does BONUS or SUP mean on my pay stub?
BONUS or SUP on your pay stub indicates supplemental income beyond your regular salary. These payments are taxed at a flat 22% federal rate (plus state taxes), which may be higher or lower than your regular withholding rate depending on your annual income.
What does COMMISSION or COMM mean on my pay stub?
COMMISSION or COMM on your pay stub represents sales-based income you earned during that pay period. It's taxed as regular income with the same federal, state, FICA, and other withholdings as your base salary. For example, a $5,000 commission gets roughly $1,800 withheld for taxes (36% effective rate for most earners).
What does COMP CAR or AUTO mean on my pay stub?
COMP CAR or AUTO on your pay stub shows the taxable value of your company car benefit. If you see $400 COMP CAR, that's $400 in additional taxable income added to your paycheck. You'll pay income tax and FICA tax on this amount, typically costing $100-160 in extra taxes per month.
What does CURR vs YTD mean on my pay stub?
CURR means current pay period (this paycheck only) while YTD means year-to-date (total since January 1st). If you're paid biweekly and earned $2,000 this paycheck, CURR shows $2,000 but YTD shows your cumulative earnings - like $26,000 if it's your 13th paycheck of the year.
What does DEN or VIS mean on my pay stub?
DEN means dental insurance and VIS means vision insurance. These are typically pre-tax deductions ranging from $10-50 per paycheck for employee-only coverage. According to the Bureau of Labor Statistics, 77% of private industry workers have access to dental benefits and 73% have vision coverage through their employer.
What does EAP mean on my pay stub?
EAP on your pay stub stands for Employee Assistance Program—a benefit providing confidential counseling, legal advice, and personal services. Most programs cost $3-$8 per paycheck and cover mental health, financial counseling, legal consultation, and work-life balance services for you and family members.
What does EE vs ER mean on my pay stub?
EE means "Employee" (what you pay) and ER means "Employer" (what your company pays) on your pay stub. For example, if health insurance costs $400/month total, you might see "Health EE: $120" and "Health ER: $280" showing you pay $120 while your employer covers the remaining $280.
What does ESPP mean on my pay stub?
ESPP stands for Employee Stock Purchase Plan. It's a pre-tax payroll deduction that lets you buy company stock at a discount (typically 10-15%). The average ESPP participant contributes 6% of salary and saves $2,400-4,800 annually through the discount alone.
What does FED TAX or FWT mean on my pay stub?
FED TAX or FWT means federal income tax withholding - money your employer sends to the IRS on your behalf. The amount depends on your W-4 form, filing status, and income level. For a $60,000 salary, expect roughly $200-400 per biweekly paycheck in federal withholding.
What does FSA or DCFSA mean on my pay stub?
FSA means Flexible Spending Account for medical expenses (2026 limit: $3,200), while DCFSA is Dependent Care FSA for childcare costs (2026 limit: $5,000). Both are pre-tax deductions that reduce your taxable income but follow use-it-or-lose-it rules.
What does group term life (GTL) imputed income mean?
GTL imputed income is the taxable cost of employer-provided group term life insurance coverage over $50,000. The IRS requires this excess coverage to be treated as taxable income based on age-specific rates, even though you receive no cash. For example, $100,000 coverage for a 40-year-old creates $60 in annual imputed income.
What does HLTH or MED DED mean on my pay stub?
HLTH or MED DED on your pay stub shows your health insurance premium contribution, typically $50-200 per paycheck for individual coverage. Most health insurance is pre-tax, reducing your taxable income. A $100 biweekly premium in the 22% tax bracket saves you about $22 per paycheck in federal taxes.
What does HOL or HOLIDAY mean on my pay stub?
HOL or HOLIDAY on your pay stub typically means either paid time off for a company holiday (usually at regular rate) or premium pay for working on a holiday (often 1.5x to 2x regular rate). About 77% of employers offer paid holidays, with an average of 8 paid holidays per year.
What does HSA ER or HSA EE mean on my pay stub?
HSA EE means your employee contribution to your Health Savings Account, while HSA ER is your employer's contribution. Both are pre-tax and count toward the 2026 annual limit of $4,300 (individual) or $8,550 (family coverage).
What does LIFE or GTL mean on my pay stub?
LIFE means life insurance premiums and GTL means Group Term Life insurance. According to IRS rules, employer-paid life insurance over $50,000 creates taxable income (shown as GTL), while employee-paid supplemental life insurance appears as a LIFE deduction. About 86% of employers offer group life insurance benefits.
What does LTD or STD mean on my pay stub?
LTD means Long-Term Disability insurance and STD means Short-Term Disability insurance on your pay stub. These protect your income if you can't work due to illness or injury. STD typically covers 60-70% of your salary for 3-12 months, while LTD covers 60% for several years until retirement age.
What does MATCH or ER MATCH mean on my pay stub?
MATCH or ER MATCH on your pay stub shows your employer's 401(k) matching contribution. If you see $150 in ER MATCH, your employer contributed $150 to your 401(k) that pay period. This is free money that doesn't reduce your paycheck — it's added on top of your salary.
What does MED or HI mean on my pay stub?
MED or HI on your pay stub stands for Medicare Health Insurance tax, which is 1.45% of your gross pay. If you earn $50,000 annually, you'll pay $725 per year in Medicare tax ($27.88 per biweekly paycheck). This tax helps fund Medicare benefits for current retirees.
What does MEMO or INFORMATIONAL mean on my pay stub?
MEMO or INFORMATIONAL items on your pay stub are tracking entries that don't affect your current paycheck but provide important information. About 73% of employers use memo items to track benefits like unused PTO balances, 401(k) employer matches, or annual salary breakdowns without changing your take-home pay.
What does OT or OVERTIME mean on my pay stub?
OT or OVERTIME on your pay stub shows hours worked beyond 40 per week at time-and-a-half pay (1.5x your regular rate). If you earn $20/hour regularly, overtime pays $30/hour. This appears separately because it's taxed the same as regular income but calculated differently.
What does REG or REGULAR mean on my pay stub?
REG or REGULAR on your pay stub refers to your normal hourly or salary earnings at your base pay rate. For a $20/hour employee working 40 hours, REG would show $800 (40 hours × $20). This excludes overtime, bonuses, or other special pay types that appear separately.
What does RELOCATION mean on my pay stub?
RELOCATION on your pay stub typically means your employer paid or reimbursed moving expenses, which is now taxable income for most employees. For 2026, relocation assistance averaging $15,000-$25,000 could add $3,300-$5,500 to your annual tax bill depending on your bracket.
What does RETRO mean on my pay stub?
RETRO on your pay stub means retroactive pay — money you're owed from previous pay periods due to raises, corrections, or adjustments. A typical $1,200 retro payment has about $420 withheld for taxes (35% effective rate), and it's taxed as regular income in the period you receive it, not when originally earned.
What does RSU or STOCK mean on my pay stub?
RSU or STOCK on your pay stub represents restricted stock units that vested during the pay period. When RSUs vest, their full market value becomes taxable income, typically withholding 22% federal taxes plus state taxes. For example, if $10,000 worth of stock vests, expect roughly $2,200-3,500 in additional taxes withheld.
What does SICK mean on my pay stub?
SICK on your pay stub tracks your accrued sick leave hours. Most full-time employees earn 40-80 hours of sick time annually (1-2 weeks), though 17 states and many cities now mandate paid sick leave with minimum accrual rates of 1 hour per 30-40 hours worked.
What does SOC SEC or OASDI mean on my pay stub?
SOC SEC or OASDI (Old-Age, Survivors, and Disability Insurance) on your pay stub is your Social Security tax contribution. You pay 6.2% of earnings up to $176,100 in 2026. On a $50,000 salary, that's $3,100 annually or about $119 per paycheck.
What does STATE TAX or SWT mean on my pay stub?
STATE TAX or SWT (State Withholding Tax) on your pay stub shows state income tax deducted from your paycheck. For example, if you earn $50,000 in California, approximately $1,300-2,100 is withheld annually for state taxes, depending on your filing status and withholdings.
What does TAXABLE WAGES mean on my pay stub?
Taxable wages are your gross pay minus pre-tax deductions like 401(k) contributions and health insurance premiums. If you earn $5,000 gross but contribute $500 to your 401(k) and pay $200 for health insurance, your taxable wages are $4,300 - the amount used to calculate your federal and state income taxes.
What does VAC or PTO mean on my pay stub?
VAC stands for Vacation and PTO means Paid Time Off. These pay stub lines show your accrued time off hours or dollar values. Most employers accrue 3-4 weeks of PTO annually (80-120 hours), though this varies by company policy and years of service.
What is a pay stub error and how do I fix it?
A pay stub error is any incorrect calculation on your paycheck — wrong hours, pay rate, tax withholding, or deductions. About 15% of employees experience payroll errors each year, costing an average of $280 per mistake. Fix errors by documenting the issue and notifying HR or payroll within 30 days.
What is a timecard adjustment on my pay stub?
A timecard adjustment corrects errors in your recorded hours after payroll is processed. About 15% of hourly employees see at least one adjustment per year. It could add missing overtime, fix incorrect punch times, or remove duplicate entries. Positive adjustments increase your pay, negative ones decrease it.
What is a blended overtime rate?
A blended overtime rate is used when you work multiple jobs at different pay rates for the same employer. Instead of 1.5x your highest rate, overtime is calculated at 1.5x your weighted average hourly rate across all positions. For example, if you earn $15/hour and $20/hour at different jobs, your blended rate might be $17.50/hour, making overtime $26.25/hour.
What is a callback or on-call premium?
Callback pay is extra compensation (typically 2-4 hours minimum at overtime rates) when you're called back to work after your shift ends. On-call premium is additional hourly pay (usually $1-5/hour) for being available to work during off-hours, even if not called in.
What is a car allowance and how is it taxed?
A car allowance is typically $300-800 per month that employers pay for vehicle expenses. It's usually taxed as regular income (subject to federal, state, FICA taxes), meaning you'll pay roughly 22-32% in taxes on the allowance amount, depending on your tax bracket.
What is comp time and how does it appear on my pay stub?
Comp time (compensatory time) is paid time off earned instead of overtime pay, typically at 1.5 hours for each overtime hour worked. On your pay stub, it appears as 'Comp Time Earned' or 'CTO Accrued' in hours, with a separate balance showing your total available comp time of up to 240 hours for most employees.
What is the difference between current and YTD on my pay stub?
Current shows amounts for this single pay period, while YTD (Year-to-Date) shows cumulative totals since January 1st. If you're paid biweekly and earn $60,000 annually, your current gross might show $2,308 while YTD in July would show approximately $16,154 for 7 pay periods.
What is imputed income on my pay stub?
Imputed income is the taxable value of non-cash benefits your employer provides, like group life insurance over $50,000 or personal use of a company car. It increases your taxable income for tax purposes but doesn't add cash to your paycheck. The IRS requires employers to report these benefits as income.
What is a negative deduction on my pay stub?
A negative deduction on your pay stub means money is being added back to your paycheck instead of taken out. This happens with reimbursements, refunds of over-deducted amounts, or employer corrections — typically showing as ($50.00) or -$50.00 to indicate money flowing back to you.
What is the $50,000 group term life insurance threshold?
The $50,000 threshold is the maximum amount of employer-paid group term life insurance that's tax-free. Coverage above $50,000 becomes taxable imputed income. For example, if your employer provides $100,000 in coverage, only $50,000 worth gets added to your taxable wages using IRS age-based rates.
What pay stub information should I keep for tax filing?
Keep your final pay stub of the year to verify W-2 accuracy, plus any stubs showing pre-tax deductions, bonus payments, or benefits enrollment. The IRS doesn't require pay stubs for filing, but 73% of tax professionals recommend keeping them for 3 years to support W-2 verification and resolve payroll disputes.
Why are my taxable wages different from my gross pay?
Your taxable wages are different from gross pay because pre-tax deductions are subtracted before calculating federal income tax. Common pre-tax deductions include 401(k) contributions, health insurance premiums, and HSA contributions. These deductions reduce your tax burden — for every $1,000 in pre-tax deductions, you typically save $220-370 in federal and state taxes combined.
Why do my hours not match what I worked?
Hour mismatches usually result from timesheet errors, rounding policies, or pay period timing. About 8% of hourly employees experience hour discrepancies each pay period. Common causes include missed clock-ins, automatic rounding (typically to the nearest 15 minutes), or your actual hours spanning multiple pay periods.
Why is my employer-paid life insurance showing as income?
Employer-paid group term life insurance over $50,000 is considered taxable income by the IRS. If your employer pays for $100,000 in coverage, roughly $50,000 worth appears as imputed income on your paystub, adding about $12-22 per paycheck in taxes depending on your bracket.