How to Read a Pay Stub: A Step-by-Step Guide (2026)

How do you read a pay stub? Start at the top with the pay period and gross pay, move through pre-tax deductions and taxes, and finish at net pay. Check that gross minus deductions and taxes equals net pay, and that each year-to-date (YTD) figure equals last period’s YTD plus this period’s amount.

The six sections of a pay stub

Every pay stub, whichever payroll company prints it, has the same six parts. Learn the order and any stub becomes easy to check: information, earnings, pre-tax deductions, taxes, post-tax deductions and net pay — with a year-to-date (YTD) column running alongside.

Header — employer, employee, pay period and pay date.
Earnings — regular pay, overtime, bonus, paid time off, tips.
Pre-tax deductions — 401(k), health premium, HSA and similar.
Taxes — federal income tax, Social Security, Medicare, state and local tax, state programs.
Post-tax deductions — Roth contributions, garnishments, union dues.
Net pay — what reaches your bank account.

A sample stub, line by line

A single filer in California earning $60,000, paid biweekly, with a $100 401(k) contribution and a $50 health premium each paycheck (2026 rules, from this site's calculator):

Section	Line	This period
Earnings	Regular pay	$2,308
Pre-tax	401(k) and health premium	−$150
Taxes	Federal income tax (FITW)	−$175
Taxes	Social Security (OASDI)	−$140
Taxes	Medicare (MED)	−$33
Taxes	California income tax (SIT)	−$54
Taxes	California SDI	−$30
Net pay		$1,726

Net pay $1,726 (74.8%)
Federal tax $175 (7.6%)
Social Security + Medicare $173 (7.5%)
CA tax + SDI $84 (3.6%)
401(k) + health $150 (6.5%)

Where a $2,308 biweekly paycheck goes: take-home, taxes and pre-tax deductions (California sample)

Not sure what a code means? Click through the interactive pay stub decoder, or read pay stub abbreviations explained and the paycheck glossary.

How to read it in 6 steps

Confirm the basics. Check your name, the pay period dates and the pay date.
Check gross pay. For hourly work, hours × rate plus overtime at 1.5×; for salary, annual pay ÷ number of pay periods. See gross pay vs net pay.
Review pre-tax deductions. They should match what you elected. They lower taxable wages — see pre-tax deductions.
Check each tax. Social Security should be 6.2% and Medicare 1.45% of FICA wages. Federal and state withholding follow your W-4.
Review post-tax items. Roth contributions, garnishments and dues come out after tax.
Reconcile net pay. Gross − pre-tax − taxes − post-tax = net. Compare it with your bank deposit.

The YTD column

Beside each line you will see a year-to-date total. Each YTD figure should equal last period's YTD plus this period's amount. YTD resets every January 1, and YTD Social Security stops increasing once your wages reach the $184,500 wage base. A full explanation is in what YTD means.

Employer-paid items and balances

Some stubs also list items that are not deducted from you: the employer's share of FICA (what your employer pays on top of your salary), employer 401(k) match, employer-paid insurance, and balances of vacation or sick leave. They are informational, though imputed income such as group term life over $50,000 can increase your taxable wages.

Common errors to catch

Hours or overtime that do not match your timesheet.
A deduction you cancelled still being taken, or a benefit change not applied.
Social Security or Medicare not equal to 6.2% and 1.45% of FICA wages (when below the wage base).
State tax withheld for the wrong state, or none when you live in a state with income tax. See state tax reciprocity.
YTD totals that do not roll forward from the last stub.

Check any number with the paycheck calculator. This is general information, not tax advice.

Frequently asked questions

What should be on a pay stub?

Employee and employer details, the pay period and pay date, gross earnings with hours and rate, pre-tax deductions, taxes withheld, post-tax deductions, net pay and year-to-date totals. Some states require additional information.

How do I read my pay stub?

Start with gross pay and net pay, then work through the deductions and taxes in between. Check that gross minus deductions and taxes equals net, and that each YTD figure equals last period’s YTD plus this period’s amount.

What is the difference between pre-tax and post-tax deductions?

Pre-tax deductions such as a traditional 401(k) or health premium reduce the wages your income tax is calculated on. Post-tax deductions such as a Roth 401(k) or garnishment are taken after tax and do not lower your tax.

Why does my net pay change between paychecks?

Hours, overtime, bonuses, benefit changes, unpaid leave and the Social Security wage base can all change the amount even if your salary has not changed.

Who can I ask about a mistake on my stub?

Start with your payroll or HR department. Keep the stub and your calculation so the correction is easy to verify.