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Guide · 5 min read · Updated 2026

Pennsylvania pay stub requirements

Governed by Pennsylvania Wage Payment and Collection Law (43 P.S. § 260.1 et seq.) and 34 Pa. Code § 231.36. This guide covers the mandatory items on every wage statement, penalties for non-compliance, and a checklist for PA employers.

The rule in one paragraph

Pennsylvania requires an itemized wage statement at every payment. Unpaid wages trigger 25% liquidated damages after 30 days, plus attorney's fees. The Department of Labor & Industry enforces the WPCL alongside private lawsuits.

Mandatory wage-statement items

  1. 1
    Hours worked

    Total hours worked in the pay period.

  2. 2
    Rates paid

    Regular and overtime rates applied.

  3. 3
    Gross wages

    Total wages earned before deductions.

  4. 4
    Allowances (if any)

    Allowances claimed as part of the minimum wage (meals, lodging).

  5. 5
    Deductions

    Each deduction itemized separately.

  6. 6
    Pay-period dates

    Beginning and ending dates of the pay period.

  7. 7
    Net wages

    Take-home pay after deductions.

Penalties and retention

Penalties

Liquidated damages of 25% of unpaid wages (or $500, whichever is greater) after 30 days, plus attorney's fees and costs under 43 P.S. § 260.10. Officers and agents can face personal liability.

Record retention

Three years under 34 Pa. Code § 231.31, including time records and wage rate tables.

Electronic wage statements

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

Compliance checklist

  • All seven § 231.36 items appear on every stub
  • Overtime hours and rate are itemized
  • Payday cadence documented and honored
  • Records retained for at least three years
  • Deduction authorizations on file

Frequently asked questions

Are pay stubs required in Pennsylvania?

Yes — 34 Pa. Code § 231.36 requires an itemized statement with each pay envelope or as a separate document.

What are WPCL liquidated damages?

If wages remain unpaid 30 days past the regular payday, the employee is entitled to an extra 25% (or $500 minimum) on top of the wages owed.

Is officer liability real in PA?

Yes — the WPCL defines "employer" to include agents having a policy-making role, exposing them personally to WPCL judgments.

Can PA pay stubs be electronic?

Yes, provided employees can access and print them at no cost.

Generate a PA-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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