Which States Require Employers to Provide Pay Stubs?

There is no federal pay stub requirement. The U.S. Department of Labor says the Fair Labor Standards Act requires employers to keep accurate records of hours worked and wages paid, but does not require employers to provide pay stubs (DOL FAQ). The requirement comes from state law, and many states have one. Below are several states whose rules we have checked against official sources, what they require, and how to stay on the right side of the rules wherever you operate.

This article is general information, not legal advice. State laws change; confirm current rules with your state labor agency or an employment attorney.

What federal law does require

Even without a stub requirement, federal rules require detailed payroll records for non-exempt employees. According to DOL Fact Sheet #21, those records include total wages for each pay period, additions to and deductions from wages, the date of payment and the period it covers, the regular hourly rate and overtime earnings. Payroll records must be kept for at least three years, and the time cards and wage rate tables behind them for two years.

In other words, the information a pay stub shows is information you must keep anyway. Giving employees a copy each payday costs little extra.

States that require a pay statement (sourced)

California

Employers must furnish an itemized wage statement each time wages are paid, by check, cash or otherwise (Labor Code section 226). According to the California Labor Commissioner, it must show gross wages, total hours worked (except for salaried exempt employees), piece-rate units and rates if applicable, all deductions, net wages, the inclusive dates of the pay period, the employee's name and only the last four digits of the SSN or an employee ID, the employer's legal name and address, and every hourly rate in effect with the hours worked at each rate.

Colorado

Each pay period, employers must provide an itemized earnings statement (C.R.S. 8-4-103(4)). The Colorado Department of Labor and Employment lists the employee's and employer's names, the inclusive dates of the pay period, total hours worked, any credits claimed and tips, regular rates of pay, gross wages, withholdings and net pay.

Illinois

Since January 1, 2025, Public Act 103-0953 requires employers to give each employee a pay stub for each pay period and to provide copies of past pay stubs when a current or former employee asks (Illinois General Assembly, SB 3208). Before this change, Illinois required an itemized statement of deductions.

Massachusetts

With each payment of wages, employers must give a pay slip, check stub or envelope showing the employer's and employee's names, the date, the hours worked and the hourly rate, and the amounts of any deductions or increases for the pay period (M.G.L. c. 149, section 148).

New York

Labor Law section 195(3) requires a wage statement with every payment of wages. The New York State Department of Labor lists the employer's name, address and phone number; the employee's name; the dates covered; the basis of pay (such as hourly or salary); regular and overtime rates; regular and overtime hours; any allowances or credits claimed; gross wages; deductions; and net wages. Additional items can apply under certain wage orders.

Oregon

ORS 652.610 requires employers to provide an itemized statement on regular paydays, attached to the payment or delivered separately. The statute's required contents include pay and work dates, gross and net wages, and the amount and purpose of each deduction (ORS chapter 652). Oregon's legislature passed changes to this section in 2025 (SB 906), so check the Bureau of Labor and Industries for the latest requirements, including any written explanation of pay codes you must provide.

Washington

Under WAC 296-126-040, employers must provide an itemized statement of pay at the time wages are paid, defined as a separate statement issued on each payday (Washington L&I policy ES.D.1).

Other states

The list above is not complete. Many other states also require a pay statement, some require one only when an employee asks, and some rules apply only to certain employers or industries. We have listed only the states we could confirm directly from official sources. For any state not listed here, contact the state labor office; the DOL keeps a directory of state labor offices. Our state pages also summarize payroll rules state by state.

Questions to ask your state labor office

• Must a pay statement be given every payday, or only on request?
• Which items must it show, and are there extra items for my industry or wage order?
• May I deliver it electronically, and does the employee need to agree?
• How long must I keep copies, and how quickly must I provide copies of past statements?
• Do the rules also cover part-time, seasonal or exempt salaried employees?

What a compliant pay stub usually includes

Requirements differ, but if a stub covers the items below, it meets most states' lists. Then check your state for anything extra.

• Employer's legal name and address (and phone number for New York)
• Employee's name and an employee ID or only the last four digits of the SSN
• Pay period start and end dates, and the pay date
• Basis of pay, every rate in effect, and hours worked at each rate, including overtime
• Gross wages
• Each deduction listed separately with its purpose
• Net pay
• Allowances or credits claimed, such as tip credits, where applicable
• Time off balances, where your state or policy requires them

Paper or electronic?

Many states allow electronic pay statements, but conditions can apply. Some states require the employee's consent, some require that employees can print or save the statement, and some require a paper copy on request. If you deliver stubs electronically, make sure employees can access, download and print them, and keep your own copy.

Keep copies

Retention rules vary by state, and federal rules already require three years for payroll records. Keeping a copy of every stub you issue makes it easy to answer an employee's request for past statements and to show your records are complete if a question ever comes up.

Issue a complete stub every payday

PayStubNest stubs include the employer and employee details, pay period and pay date, rates and hours, each deduction, net pay, year-to-date totals and optional time off balances, with withholding calculated for your state. Create a pay stub and preview it free, or browse our guides and FAQ.