Every line on the sample stub
The decoder is interactive, but every explanation is also listed here so you can read them in order. The amounts come from this site’s calculator for the sample worker, so you can see how each code is calculated.
- Gross pay (REG EARNINGS)
- Your pay for the period before anything is taken out: salary divided by the number of paychecks, or hourly rate times hours. Every percentage on the stub starts from here. How paycheck taxes work
- 401K (retirement contribution)
- Your traditional 401(k) deferral. It lowers the wages used for income tax but not Social Security or Medicare, so FICA is still taken on it. A Roth 401(k) appears separately and does not reduce taxes today. Pre-tax deductions explained
- MED INS (medical insurance premium)
- On this line “MED” means medical insurance, not Medicare. It is a fixed premium that is the same every paycheck and, under a Section 125 plan, reduces both income-tax and FICA wages. Medicare tax is a percentage and sits in the tax block. MED EE: Medicare vs medical insurance
- FED W/H or FITW (federal income tax withholding)
- An advance payment of your federal income tax, calculated from your Form W-4 using IRS Publication 15-T. It is an estimate; your real tax is settled when you file. Also labelled FIT or FEDERAL TAX. What is FITW
- OASDI (Social Security tax)
- Old-Age, Survivors and Disability Insurance, the formal name for Social Security: 6.2% of wages up to $184,500 in 2026. It stops for the rest of the year once your year-to-date wages pass that wage base. What is OASDI
- MED EE (Medicare tax, employee share)
- Medicare tax: 1.45% of all wages with no cap, plus 0.9% on wages above $200,000. “EE” means employee; your employer pays a matching “ER” share that does not reduce your pay. Together with OASDI it is called FICA EE. What is MED EE
- FICA EE (employee FICA = OASDI + MED)
- Some stubs show one FICA line instead of two: Social Security (6.2%) plus Medicare (1.45%), 7.65% in total for most workers. Shown here as a memo line because it is the sum of the two rows above; on your stub it replaces them. Pay stub abbreviations explained
- SIT (state income tax)
- State income tax withholding. It is labelled with the state code (CA SIT here) and follows your state withholding form. Nine states charge no tax on wages, so there is no such line. State paycheck calculators
- SDI (state disability insurance)
- A state-run disability or paid-family-leave premium, withheld in a handful of states (for example California SDI, New Jersey TDI/FLI, Washington PFML). It is separate from income tax. State payroll programs
- NET PAY (take-home pay)
- What reaches your bank account: gross pay minus pre-tax deductions, taxes and any post-tax deductions. Compare it with the paycheck calculator to check your stub. Paycheck calculator
How to read the YTD column
YTD is the running total since January 1. On the sample stub, each YTD figure is 20 times the per-period amount because this is the 20th of 26 paychecks and nothing changed during the year. Social Security (OASDI) YTD stops growing once year-to-date wages reach $184,500. See what YTD means for how to reconcile your own.
Check your own stub
- Multiply gross pay (after any Section 125 benefits) by 7.65% — it should match FICA EE until the Social Security wage base is reached.
- Run your pay, state and W-4 options through the paycheck calculator and compare federal and state withholding.
- Confirm last period’s YTD plus this period’s amount equals the new YTD on each line.
- If a line looks wrong, ask payroll first. This is general information, not tax advice, and we never need your real pay stub.
Frequently asked questions
What does YTD mean on a pay stub?
YTD stands for year to date: the running total of each pay and deduction line from January 1 through the current pay date. The YTD column should equal last period’s YTD plus this period’s amount.
What is the difference between FICA EE and FICA ER?
FICA EE is the employee share of Social Security and Medicare tax taken from your pay. FICA ER is the matching employer share, which is paid on top of your wages and does not reduce your take-home.
Is MED on my pay stub Medicare or medical insurance?
It can be either. In the tax block, MED or MED EE is Medicare tax at 1.45% of wages. In the deductions block it is usually your medical insurance premium, a fixed dollar amount.
What do FITW and SIT stand for?
FITW is federal income tax withholding and SIT is state income tax. Many stubs also use FIT, FED W/H and ST W/H for the same lines.
Does this tool read my real pay stub?
No. It is an annotated sample, and we never ask you to upload a pay stub. Compare your own stub against it, or check the amounts with the paycheck calculator.
Why does my stub look different from the sample?
Payroll providers label and order lines differently, and your deductions, state and benefits will differ. The meanings of the common codes are the same.
Sources & methodology
- IRS — Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS — Topic no. 751, Social Security and Medicare withholding rates
- Social Security Administration — Contribution and benefit base
Estimates for information only, not tax advice. See our methodology, disclaimer and editorial policy.