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Guide · 5 min read · Updated 2026

New Jersey pay stub requirements

Governed by N.J.S.A. 34:11-4.6 and the New Jersey Wage Theft Act (2019). This guide covers the mandatory items on every wage statement, penalties for non-compliance, and a checklist for NJ employers.

The rule in one paragraph

New Jersey requires a detailed statement of deductions each pay period. The 2019 Wage Theft Act layered on triple damages, a six-year statute of limitations, and criminal penalties for repeat offenders.

Mandatory wage-statement items

  1. 1
    Gross wages

    Total wages earned before deductions.

  2. 2
    Net wages

    Take-home pay after deductions.

  3. 3
    Rate of pay

    Hourly, salary, piece, or commission rate.

  4. 4
    Hours worked

    Regular and overtime hours for non-exempt employees.

  5. 5
    Deductions

    Each deduction itemized separately.

  6. 6
    Pay-period dates

    Beginning and ending dates of the pay period.

  7. 7
    Employer name and address

    Legal business name and physical address.

Penalties and retention

Penalties

Wage Theft Act triple damages on unpaid wages, plus attorney's fees and costs. Criminal penalties escalate on repeat offenses; disorderly-persons offenses can lead to disqualification from public contracts.

Record retention

Six years under N.J.A.C. 12:56-4.1 — one of the longest in the country, matching the Wage Theft Act statute of limitations.

Electronic wage statements

Allowed, provided employees can access and print records at no cost.

Compliance checklist

  • All required N.J.S.A. 34:11-4.6 items appear on every stub
  • Records retained for at least six years
  • Overtime hours and rate itemized for non-exempt employees
  • Portal or paper delivery documented
  • Deductions authorized in writing where required

Frequently asked questions

What is the NJ Wage Theft Act?

A 2019 law that added triple damages, a six-year lookback, and criminal exposure for wage violations, including missing pay-stub items.

Are electronic pay stubs allowed in NJ?

Yes, when employees can access and print them freely. Paper delivery must be offered on request.

Who enforces NJ pay stub law?

The Division of Wage and Hour Compliance under the NJ Department of Labor and Workforce Development.

How far back can NJ wage claims go?

Six years under the Wage Theft Act, up from two years pre-2019.

Generate a NJ-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.