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Guide · 5 min read · Updated 2026

New York pay stub requirements

Governed by New York Labor Law § 195(3) and the Wage Theft Prevention Act (WTPA). This guide covers the mandatory items on every wage statement, penalties for non-compliance, and a checklist for NY employers.

The rule in one paragraph

Every New York employer must furnish a wage statement with each payment of wages. The statement must include the items below and be retained for six years. Missing items expose employers to WTPA damages of $250 per workday, capped at $5,000 per employee, plus attorney fees.

Mandatory wage-statement items

  1. 1
    Dates of work covered

    Start and end dates of the pay period.

  2. 2
    Employee name

    Full name of the employee.

  3. 3
    Employer name, address, and phone

    Legal business name plus a physical address and phone number.

  4. 4
    Rate(s) of pay and basis

    Hourly, shift, day, week, salary, piece, commission, or other — plus any allowances claimed as part of the minimum wage.

  5. 5
    Gross wages

    Total wages earned before deductions for the pay period.

  6. 6
    Deductions

    Each deduction taken, itemized.

  7. 7
    Net wages

    Take-home pay after all deductions.

  8. 8
    Hours worked (non-exempt)

    Regular hours and overtime hours worked, with the applicable rates.

  9. 9
    Piece rate details

    For piece-rate workers, the applicable piece rate(s) and the number of pieces completed at each rate.

Penalties and retention

Penalties

WTPA damages of $250 per workday of violation, up to $5,000 per employee, plus reasonable attorney's fees and costs. Willful violations can trigger additional liquidated damages equal to 100% of unpaid wages.

Record retention

Six years — the longest retention requirement of any US state.

Electronic wage statements

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

Compliance checklist

  • All § 195(3) items appear on every wage statement
  • Rate basis (hourly, salary, piece, commission) is clearly stated
  • Overtime hours and rates are itemized
  • Employer phone and address match filings
  • Records retained for at least six years
  • Electronic delivery allows free access and printing

Frequently asked questions

Does New York allow electronic pay stubs?

Yes, provided employees can access and print them at no cost, and can opt in — many employers must offer a paper alternative on request.

What is the WTPA?

The Wage Theft Prevention Act of 2011 amended Labor Law § 195 to require detailed wage notices at hire and on every pay statement, and imposed statutory damages for non-compliance.

How long must NY employers keep payroll records?

Six years under § 195(4) — longer than the federal FLSA three-year minimum.

Are salaried exempt workers covered?

Yes. Their stubs must include all § 195(3) items except hours worked, which is required only for non-exempt employees.

Generate a NY-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.

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