What payroll teams and reviewers in United States actually expect on a stub, letter or annual statement โ statutory citations included.
The IRS boxes reviewers actually check, deadlines, and how to correct a W-2 after issuance.
A W-2 must reach every employee by Jan 31 and match what you file with the SSA. Box 1 (wages) should tie back to gross pay minus pre-tax deductions; Boxes 3 and 5 (SS/Medicare wages) usually diverge from Box 1 by the amount of 401(k) contributions.
When to issue each, thresholds, and the paper trail contractors expect.
Since 2020, nonemployee compensation belongs on 1099-NEC, not 1099-MISC. Issue any time you paid an independent contractor $600 or more in the year, and file Copy A with the IRS by Jan 31.
Which states require a printed stub, which allow electronic-only, and what a compliant stub must show.
The FLSA does not federally require a pay stub, but 41 states do. California and New York have the strictest itemization rules; Texas allows electronic-only if the employee can print it.