Mandatory wage-statement items
- 1Employee name and identifier
Full name and employee number or last four of SSN.
- 2Pay-period dates
Start and end dates of the pay period.
- 3Hours worked
Regular and overtime hours for non-exempt employees.
- 4Rate(s) of pay
All hourly, salary, or piece rates applied.
- 5Gross wages
Total pay before deductions.
- 6Deductions
Itemized taxes, benefits, and garnishments.
- 7Net wages
Take-home pay after deductions.
- 8YTD totals
Cumulative wages and deductions for the calendar year.
Penalties and retention
No state statutory damages. Federal FLSA penalties apply for record-keeping failures. Unauthorized deductions can trigger wage-claim liability plus attorney's fees.
FLSA requires at least three years for payroll records and two years for time cards. Florida's statute of limitations for wage claims is generally four to five years.
Allowed, provided employees can access and print records at no cost.
Compliance checklist
- Best-practice items above appear on every stub
- FLSA payroll records retained for at least three years
- Deductions are pre-authorized in writing
- Employees can retrieve stubs after separation
- YTD totals stay current all year
Frequently asked questions
No — Florida has no state law mandating pay stubs. Federal FLSA record-keeping rules still apply, and most employers issue stubs voluntarily.
There is no state cause of action, but you can file a federal wage-and-hour complaint with the US Department of Labor if wages or hours look wrong.
Three years for payroll records and two years for time cards under FLSA; four years for IRS purposes.
Yes — with no state law, electronic delivery is unrestricted, subject to the employee being able to access records.
Generate a FL-compliant pay stub
StubGenPro's US pay stub template covers hours-at-each-rate, itemized deductions, YTD totals, and pay-period dates — the fields most state laws require.