Mandatory wage-statement items
- 1Employee name and identifier
Full name plus employee ID or last four of SSN.
- 2Pay-period dates
Beginning and ending dates of the pay period.
- 3Hours worked
Regular and overtime hours for non-exempt employees.
- 4Rate(s) of pay
Hourly, salary, commission, or piece rates.
- 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 under O.C.G.A. § 34-7-2.
FLSA requires three years for payroll records and two years for time cards. IRS retention is four years.
Allowed, provided employees can access and print records at no cost.
Compliance checklist
- Best-practice items appear on every stub
- FLSA payroll records retained for at least three years
- Deductions pre-authorized in writing
- Employees can retrieve stubs after separation
- YTD totals stay current all year
Frequently asked questions
No — Georgia has no state law mandating wage statements. 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 under FLSA; four years for IRS purposes.
Yes — with no state law restrictions, electronic delivery is unrestricted, subject to accessibility.
Generate a GA-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.