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Guide · 5 min read · Updated 2026

North Carolina pay stub requirements

Governed by North Carolina Wage and Hour Act, N.C.G.S. § 95-25.13. This guide covers the mandatory items on every wage statement, penalties for non-compliance, and a checklist for NC employers.

The rule in one paragraph

North Carolina employers must furnish an itemized statement of deductions each pay period. The Wage and Hour Bureau of the NC Department of Labor (NCDOL) enforces the rule.

Mandatory wage-statement items

  1. 1
    Gross wages

    Total wages earned before deductions.

  2. 2
    All deductions

    Each deduction itemized.

  3. 3
    Net wages

    Take-home pay after deductions.

  4. 4
    Hours worked

    Regular and overtime hours for non-exempt employees.

  5. 5
    Rate of pay

    Hourly, salary, commission, or piece rate.

  6. 6
    Pay-period dates

    Beginning and ending dates of the pay period.

Penalties and retention

Penalties

Employees may recover unpaid wages, liquidated damages equal to the unpaid amount, and attorney's fees under N.C.G.S. § 95-25.22. NCDOL may assess civil penalties up to $250 per violation for record-keeping failures.

Record retention

Three years under 13 NCAC 12.0801.

Electronic wage statements

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

Compliance checklist

  • All six required items appear on every stub
  • Records retained for at least three years
  • Deduction authorizations on file
  • Overtime rate itemized for non-exempt employees
  • Portal or paper delivery available

Frequently asked questions

Are pay stubs required in North Carolina?

Yes, an itemized statement of deductions is required each pay period under § 95-25.13.

Are electronic pay stubs allowed?

Yes, provided employees can access them at no cost.

What is the NC liquidated-damages rule?

Under § 95-25.22, unpaid wages carry an automatic 100% liquidated-damages award, absent employer proof of good faith.

How long to file an NC wage claim?

Two years from the violation.

Generate a NC-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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