Section 1: The header
The top of every US paystub identifies:
• Employer name, address, and Federal Employer Identification Number (EIN, format 12-3456789)
• Employee name, address, and either full SSN, last 4 of SSN, or an internal employee ID (Walmart uses WIN, Target uses team-member ID, etc.)
• Pay period start and end dates (the days worked)
• Pay date (the day the money is deposited or the check is dated)
• Check number or direct deposit reference
Section 2: Earnings
The earnings block itemizes every kind of pay that made up your gross. For hourly workers you will see rows like:
• Regular — hours × rate = amount (e.g., 80 hrs × $18.50 = $1,480)
• Overtime — hours × 1.5 × rate = amount (federal rule: over 40 hrs/week)
• Holiday, Sick, Vacation, PTO — used PTO paid at your regular rate
• Bonus, Commission, Tips — separate lines with their own rates or flat amounts
Each row typically has a "Current" column and a "YTD" column. The Current column total = current-period gross.
Section 3: Deductions
Deductions are usually grouped by tax treatment:
Pre-tax deductions — reduce your taxable income before federal tax is calculated. Common items: 401(k) traditional, HSA, section 125 medical/dental/vision premiums, transit and parking benefits, FSA.
Taxes — federal income tax, Social Security (OASDI, 6.2%), Medicare (1.45%), state income tax, and any local tax. This is the biggest chunk for most workers.
Post-tax deductions — taken after tax. Common items: Roth 401(k), life insurance premiums, disability insurance premiums, union dues, garnishments, charitable contributions.
Section 4: Totals
The bottom of the stub shows:
• Current Gross — total earnings this pay period, before any deduction
• Total Deductions — the sum of all deductions
• Current Net Pay — the amount deposited or paid
• YTD Gross, YTD Taxes, YTD Deductions, YTD Net — running totals for the calendar year
• Sometimes: PTO/sick balances, direct-deposit routing, employer contributions (401(k) match, HSA seed) — informational only, not deducted