United States · Payroll rules

Pay stub requirements by state.

A sortable table of every state and DC: the statute, what the statement must show, whether electronic delivery is allowed, and how long it must be kept.

Federal law makes employers keep payroll records but we found no federal rule that makes them hand you a pay stub. State law does. On our reading of the statutes on October 20, 2026, 29 jurisdictions require a full statement, 10 require a deductions-only statement, 5 apply a limited rule and 7 have no general rule: Alabama, Arkansas, Georgia, Louisiana, Mississippi, South Dakota and Tennessee.

50 states + DCVerified October 20, 2026Primary-source citations

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Find a state

Showing all 51 jurisdictions.

The count on October 20, 2026

Full statement29
Deductions only10
Limited scope5
No general rule7

Total: 51 (50 states and the District of Columbia).

The table

Click a column heading to sort. The last column gives the citation and a link to the text we read. A dagger (†) marks a source that is a mirror, an older publication or an agency summary instead of the official current text; the methodology below lists why.

What the rule requiresPaper or electronicRetention or copy ruleCitation and source
AlabamaNo general ruleAlabama Department of Labor: "Alabama does not have any state laws governing wage and hour issues." Employers follow federal guidance.n/aFederal payroll-record minimum onlyNo state wage-hour statute
Ala. Dept. of Labor, Wage and Hour Info
AlaskaFull statementStatement of earnings and deductions each pay period: rate of pay, gross and net wages, pay-period dates, straight-time and overtime hours, tax and other deductions, advances, sick leave used and balance.Written or electronic—8 AAC 15.160(h)
Alaska DOLWD, Wage and Hour Act pamphlet (8 AAC 15)
ArizonaLimited scopeStatement of earnings and withholdings only when wages are paid by deposit to a financial institution or to a payroll card account.Written or electronic—A.R.S. 23-351(E)-(F)
A.R.S. 23-351
ArkansasNo general ruleMinimum Wage Act rules make employers keep payroll records for enforcement; we found no rule requiring a statement to the employee.n/aRecords kept for enforcement (not a stub right)11 CAR 11-201 (records only)
Ark. Division of Labor, Minimum Wage and Overtime Rules
CaliforniaFull statementNine items: gross wages, total hours, piece-rate units and rate, all deductions, net wages, pay-period dates, name with last four SSN digits or employee ID, employer legal name and address, every hourly rate with hours at each.Written; electronic accepted under DLSE guidance if the employee can elect paper and print3 yearsLab. Code 226(a); 226.2; 246(i)
Cal. Lab. Code 226 (California.Public.Law copy) †
ColoradoFull statementItemized pay statement in writing at least monthly or with each payment: gross wages, all withholdings and deductions, net wages, pay-period dates, employee name or SSN, employer name and address."In writing"; statute does not address electronic delivery3 years after wages were dueC.R.S. 8-4-103(4), (4.5)
Colorado Wage Act (CDLE, rev. Aug. 6, 2025)
ConnecticutFull statementWith each wage payment: hours worked, gross earnings with straight time and overtime as separate entries, itemized deductions, net earnings. Hours and the overtime split are not required for employees exempt from time records and overtime.Writing, or electronic with the employee's explicit consent plus secure access and printing—Conn. Gen. Stat. 31-13a
Conn. Gen. Stat. ch. 557, 31-13a
DelawareFull statementEmployers of over 3 employees: at payment, a statement of wages due, the pay period and total deductions separately specified; hourly employees also see total hours.On the check, a separate slip, or electronic if the employee can retain it; written slip on requestRecords 3 years19 Del. C. 1108(4), (6)
19 Del. C. ch. 11
District of ColumbiaFull statementItemized statement at payment: date, gross wages, deductions and additions (gratuities on a separate line), net wages, hours worked, tip-declaration form; from 1 Jan 2026 a list of other compensation sources.Statute silent on format—D.C. Code 32-1008(b)
D.C. Code 32-1008
FloridaLimited scopeNo general duty for ordinary employers. Labor pools must give each day laborer a written itemized statement of every deduction at each payment, plus an annual earnings summary by February 1.Written; electronic only on the day laborer's written request—Fla. Stat. 448.24(2)(g)-(h)
Fla. Stat. 448.24
GeorgiaNo general ruleThe wage-payment section governs how and when wages are paid; we found no provision requiring a statement to the employee.n/a—O.C.G.A. 34-7-2 (payment method and timing)
O.C.G.A. Title 34 (open copy) †
HawaiiFull statementItemized written statement at each payment: employer and employee names, pay-period dates, gross compensation, amount and purpose of each deduction, net pay, payment date.Retainable paper; electronic only with written authorization, retrieval instructions and printing accessElectronic statements 6 yearsHRS 388-7; HAR 12-21-5(a)
Haw. Admin. R. 12-21-5; DLIR electronic pay statement guidance
IdahoDeductions onlyA statement of the deductions made from wages for each pay period in which deductions are made. Willful failure is a misdemeanor.Statute silent on format—Idaho Code 45-609(2)
Idaho Code 45-609
IllinoisFull statementPay stub each pay period, defined as an itemized statement of hours worked, rate of pay, overtime pay and hours, gross wages, deductions, and year-to-date wages and deductions.Paper or electronic3 years; copies within 21 days of request820 ILCS 115/2, 115/10(b)-(d)
820 ILCS 115/10; P.A. 103-0953
IndianaLimited scopeEmployers subject to the Indiana Minimum Wage Law must give each employee a statement of hours worked, wages paid and deductions. Indiana DOL notes most employers fall under the federal FLSA instead.Not stated in the DOL summary—Indiana Minimum Wage Law, Ind. Code 22-2-2 (Indiana DOL summary)
Indiana DOL, Minimum Wage Law poster text †
IowaFull statementEach regular payday: hours worked, wages earned, deductions. Hours may be omitted for employees exempt from federal overtime, subject to an exception in the statute.Mail, secure electronic, at the workplace, or electronic viewing with free printer accessPayroll records 3 calendar yearsIowa Code 91A.6(4), (1)(d)
Iowa Code 91A.6
KansasDeductions onlyOn the employee's request, an itemized statement of deductions for each pay period in which deductions were made.Statute silent on format—K.S.A. 44-320(d)
K.S.A. 44-320
KentuckyDeductions onlyEmployers with 10 or more employees that make deductions: at payment, a statement of the amount and general purpose of each deduction.Paper or electronic; electronic needs employer-provided computer and printer access—KRS 337.070
KRS 337.070
LouisianaNo general ruleEmployers keep name, address, occupation, hours and wages per pay period for at least one year for the department; we found no duty to give a statement to the employee.n/aRecords 1 year (for the department)La. R.S. 23:14 (records only)
La. R.S. 23:14
MaineFull statementWith each payment: pay-period date, hours, total earnings, itemized deductions. Same record required for direct deposit.Electronic allowed with ready access and free printingHours and wages records 3 years26 M.R.S. 665(1)
26 M.R.S. 665
MarylandFull statementEach pay period: employer name, address and phone, payment date and pay period, hours (unless overtime-exempt), rates, gross and net pay, amount and name of each deduction, other pay bases, piece rates.Physical pay stub or online pay statement—Md. Code, Lab. & Empl. 3-504(a)(2)
Md. Lab. & Empl. 3-504
MassachusettsFull statementA pay slip, check stub or envelope showing employer and employee names, the date, hours worked, hourly rate, and the amounts of deductions or increases for the pay period.Statute names slip, stub or envelope; mass.gov guidance allows electronic if the worker can print free—M.G.L. c. 149, 148
M.G.L. c. 149, 148 †
MichiganFull statementAt payment: hours worked, gross wages, pay period, separate itemization of deductions; units harvested for piece-rate hand harvesters.Statute silent on format3 yearsMCL 408.479(2)-(3)
MCL 408.479
MinnesotaFull statementEarnings statement at the end of each pay period with 12 items: name, rate and pay basis, meal and lodging allowances, hours (non-exempt), gross pay, deductions, paid-leave amounts, net pay, period end date, employer legal and operating name, address, phone.Paper or electronic; electronic needs employer-owned computer access; paper on 24 hours' noticeElectronic statements available 3 yearsMinn. Stat. 181.032
Minn. Stat. 181.032
MississippiNo general ruleTitle 71 sets how often some employers pay; we found no provision requiring a pay statement to the employee.n/a—Miss. Code 71-1-35 (pay frequency)
Miss. Code Title 71 (open copy) †
MissouriLimited scopeCorporations doing business in Missouri and railroad operators: at least once a month, a statement of the total deductions for the period.Part of the check or voucher, or separate—Mo. Rev. Stat. 290.080
Mo. Rev. Stat. 290.080
MontanaDeductions onlyOn each payment, an itemized statement of money deducted for income tax, Social Security or any other reason.Statute silent on format—MCA 39-3-101
MCA 39-3-101
NebraskaFull statementEach regular payday: employer identity, hours paid, wages earned, deductions. Hours may be omitted for federal-overtime-exempt employees in most cases.Mail, electronic, or at the workplace during employment hours—Neb. Rev. Stat. 48-1230(2)
Neb. Rev. Stat. 48-1230
NevadaDeductions onlyAt payment, an itemized list of deductions. On request, within 10 days, a fuller record: gross wages, deductions, net cash pay, daily hours, payment date.Statute silent on formatWage records 2 yearsNRS 608.110(2); 608.115
NRS 608.110 and 608.115 (Nevada.Public.Law copy) †
New HampshireDeductions onlyA statement of deductions made under RSA 275:48 for each pay period in which deductions are made.Statute silent on formatWage and hour records 3 yearsRSA 275:49, IV and VI
RSA 275:49
New JerseyFull statementAll employers: a deduction statement each pay period. Employers with 10 or more employees (public employers included) also show gross wages, net wages, rate of pay and, if relevant, hours worked.Electronic unless the employee asks for paper—N.J.S.A. 34:11-4.6(c)
N.J.S.A. 34:11-4.6 as amended (Casemine copy of the enacted text) †
New MexicoFull statementA written receipt identifying the employer and showing gross pay, hours worked, total wages and benefits earned, and an itemized list of deductions.Written; statute does not say whether electronic qualifies—NMSA 50-4-2(B)
N.M. Legislature, 2004 text amending 50-4-2 †
New YorkFull statementWith every payment: dates of work covered, employee and employer names, employer address and phone, rates and basis, gross wages, deductions, allowances, net wages; hourly employees also regular and overtime rates and hours.Electronic if workers can use an employer-provided computer and print (NYSDOL)Payroll records 6 yearsLabor Law 195(3)
N.Y. Labor Law 195; NYSDOL WTPA FAQ
North CarolinaDeductions onlyAn itemized statement of deductions made under G.S. 95-25.8 for each pay period in which they are made, showing the amount and purpose of each.Statute silent on format—G.S. 95-25.13(4); 13 NCAC 12 .0304(a)
13 NCAC 12 .0304 (Cornell LII); G.S. 95-25.13 †
North DakotaFull statementEach pay period a check stub or pay voucher showing hours worked, rate of pay, required state and federal deductions and authorized deductions.Check stub or pay voucher; electronic not addressed in the rule—N.D. Admin. Code 46-02-07-02(10)
N.D. Admin. Code 46-02-07-02
OhioFull statementEach pay period on the regular payday: employee name and address, employer name, gross and net wages, each addition or deduction with its purpose, pay date and period; hourly staff also hours, hourly rate, hours over 40. Missing stub: written request, then 10 days.Written, electronic, or access to a statement—ORC 4113.14 (H.B. 106, eff. 9 Apr 2025)
Ohio State Univ. Extension summary of ORC 4113.14 †
OklahomaDeductions onlyOklahoma Department of Labor: the employer must provide a pay stub with each payment of wages, paper or electronic. The statute's core duty is an itemized statement of deductions.Paper or electronic—Okla. Stat. tit. 40 (Oklahoma DOL FAQ)
Oklahoma DOL wage and hour FAQ †
OregonFull statementWritten itemized statement on every regular payday and whenever wages are paid: dates, employee and employer identification, rates and pay basis, gross and net wages, each deduction, overtime and piece-rate detail.Written; electronic only if the employee expressly agrees and can print or store it—ORS 652.610(1)
ORS 652.610 (Oregon.Public.Law copy) †
PennsylvaniaFull statementStatement with every payment of wages listing hours worked, rates paid, gross wages, minimum-wage allowances, deductions and net wages. Applies to employees covered by the Minimum Wage Act regulations.Regulation silent on format—34 Pa. Code 231.36
34 Pa. Code 231.36
Rhode IslandFull statementEvery regular payday: hours worked, a record of all deductions with the reason for each; commercial construction employers also the hourly rate.Electronic allowed; printed or handwritten copy free on written request—R.I. Gen. Laws 28-14-2.1
R.I. Gen. Laws 28-14-2.1
South CarolinaFull statementItemized statement of gross pay and deductions each pay period. Employers with fewer than five employees all of the prior 12 months are excluded; direct deposit always needs a statement of earnings and withholdings.Statute silent on formatNames, wages and deductions 3 yearsS.C. Code 41-10-30(B)-(C); 41-10-20
S.C. Code ch. 41-10
South DakotaNo general ruleNo general employer duty found in SDCL ch. 60-11. A licensed payroll processor must make worker paystubs or an equivalent available unless its client takes responsibility.n/a—SDCL 51A-17-98 (payroll processors only)
SDCL 51A-17-98; SDCL ch. 60-11
TennesseeNo general ruleThe wage-payment section sets pay frequency and payment methods; we found no provision requiring a statement to the employee.n/a—Tenn. Code 50-2-103 (pay frequency)
Tenn. Code Title 50 (open copy) †
TexasLimited scopeA written statement of earnings is required only for employees covered by the Texas Minimum Wage Act, which excludes employees covered by the federal FLSA. TWC calls stubs "a very good idea" for FLSA-covered staff.Written or electronic (TWC)—Tex. Lab. Code 62.003, 62.151
Texas Workforce Commission, delivery of wages
UtahDeductions onlyIf any deduction is made, a statement on each regular payday of the total amount of each deduction. Licensed construction employers must give a fuller written or electronic statement.Construction: written or electronic; otherwise not specified—Utah Code 34-28-3(4)-(5)
Utah Code 34-28-3 (version effective 13 May 2014) †
VermontFull statementA wage statement with each payment: total hours worked, hourly rate, gross pay and each deduction fully itemized.Not stated in the DOL pamphlet—Vermont DOL guidance WH-13 (wage and hour laws)
Vermont DOL, Wage and Hour Laws (2019) †
VirginiaFull statementPaystub or online accounting each pay date: employer name and address, hours (hourly or low-salary staff), rate, gross wages, deductions and their purpose, enough to see how gross and net pay were figured.Paystub or online accounting3 years after the workVa. Code 40.1-29(D)
Va. Code 40.1-29
WashingtonFull statementSeparate itemized statement each payday: pay basis, rate or rates, gross wages, all deductions; pay periods and payment date shown.Electronic if the employee can receive and copy it on payday; otherwise written that day—WAC 296-126-040
WAC 296-126-040
West VirginiaFull statementStatute: itemized statement of deductions. Rule 42 CSR 5: itemized earnings statement each scheduled payday with rate or salary, paid hours, overtime rate, bonus and incentive pay, itemized deductions.Paper or electronic with direct, immediate, convenient access—W. Va. Code 21-5-9(4); 42 CSR 5, 42-5-7.3
42 CSR 5 (WV Division of Labor)
WisconsinFull statementOn the paycheck, pay envelope or accompanying paper: hours worked, rate of pay, and the amount and reason for each deduction (a reasonable coding system is allowed).Written on or with the payment—Wis. Admin. Code DWD 272.10
Wis. Admin. Code DWD 272.10
WyomingDeductions onlyAt each payment, a detachable statement on the check, draft or voucher (or an attached slip) itemizing all deductions made. Agricultural operations are exempt.Written, detachable or attached—W.S. 27-4-101(b)
W.S. 27-4-101

What federal law does and does not require

The Fair Labor Standards Act makes employers keep payroll records. The statute (29 U.S.C. 211(c)) requires records of wages and hours, and the regulation (29 CFR 516.2) lists them, including the total wages paid each pay period and the date of payment. Payroll records are kept for 3 years under 29 CFR 516.5. Those provisions describe what the employer keeps. We found nothing in them that tells the employer to hand the employee a copy each payday, so the obligation to give a pay stub comes from state law, and it is state law that this page tracks.

That gap is why a worker in Alabama and a worker in California can be paid the same hourly rate and have opposite rights to see how the check was computed. Alabama's own labor department says the state has no wage-and-hour laws of its own; California names nine items the statement must contain and prices a missing one at up to $4,000 per employee.

Why published state counts disagree

Pay stub roundups we read in October 2026 gave totals anywhere from the mid-20s to "more than 40" states. One 2026 vendor table lists nine states with no pay stub statute and includes Ohio, which changed in April 2025. The disagreement is mostly about classification, not facts:

This table keeps those categories apart instead of forcing a yes or no. On our reading 29 jurisdictions require a full statement, 10 require a deductions-only statement, 5 apply a limited rule and 7 have no general rule.

Methodology and verified date

Each row was built from the primary text where we could reach it: a state legislature or code site, a state agency regulation or an agency publication. We read the cited text on October 20, 2026; nothing here is a search-volume or ranking claim. Rules we placed in each type:

Daggers. Rows marked with a dagger rest on weaker text. California, Georgia, Indiana, Massachusetts, Mississippi, Nevada, New Jersey, New Mexico, North Carolina, Ohio, Oklahoma, Oregon, Tennessee, Utah, Vermont. Reasons: the official site refused automated access or could not be reached from our verification network (California, Georgia copy, Massachusetts electronic guidance, New Jersey, North Carolina statute, New Mexico, Ohio), the source is an open copy of a code or a mirror (Georgia, Mississippi, Nevada, Oregon, Tennessee, California), an agency summary stands in for statute text (Indiana, Oklahoma, Vermont), or the text we read is dated (Utah 2014 version, Vermont 2019 pamphlet). Treat a dagger row as a pointer to the official text, not a final answer.

Not covered: city or county ordinances, union contracts, public employer rules, which state governs a remote worker, and independent contractors. The New York Department of Labor, for example, states that its wage statement rules do not reach employees who work in other states.

Five states where the details change the answer

Most states ask for a short list: hours, rate, gross, deductions, net. Five are worth reading in full because the rule, the remedy or the history differs from the pattern:

For the meaning of each line once you have a stub in hand, see Pay stub explained. To estimate what should be on it, use the paycheck calculator by state.

How to read the format column

Three models of electronic delivery appear in the table. Some states require the employee's consent or authorization before the employer goes paperless (Connecticut, Hawaii, Oregon). Some allow electronic delivery only if the employee can reach and print the statement, often with a computer supplied by the employer (Kentucky, Maine, Minnesota, New York, Washington, West Virginia). A third group says paper or electronic without conditions (Alaska, Arizona, Illinois, Ohio, Oklahoma). Where the cell says the statute is silent, that is what we read; silence is not a ban or a permission, and agency guidance may fill it. If you are an employee and cannot open or print your stub, say so in writing to payroll; in several states that is exactly the access the rule is protecting.

Retention is the thinnest column on purpose. Most stub rules do not set a retention period for the stub itself; where the same section sets a records period, it is shown (for example 3 years in California, Colorado, Illinois and Virginia, 6 years in New York, and 6 years for Hawaii's electronic statements). A dash means the cited provision does not say, and the 3-year federal payroll-record minimum still applies to the underlying records.

Worked example: two employees, same job

Two cooks do the same work for the same chain, one in Illinois and one in Alabama. The Illinois row is a full-statement state, so the Illinois cook can expect hours, pay rate, overtime, gross wages, deductions and year-to-date totals on each stub, and can ask for copies later. The Alabama row is one of the seven with no general rule, so the Alabama cook has no state statutory right to a stub, although the employer must still keep payroll records under federal law.

Common mix-ups

  1. 29 CFR 516.5: records to be preserved for 3 years
  2. Ohio State University Extension: Ohio's new pay stub law (House Bill 106)

Checked against these sources on .

Frequently asked questions

Is a pay stub required by federal law?

Not as far as we found. The FLSA makes employers make and keep payroll records (29 U.S.C. 211(c), 29 CFR 516.2) but those provisions are about records kept by the employer. The right to receive a statement comes from state law, which is why the answer depends on where you work.

Which states do not require employers to give pay stubs?

We found no general rule in Alabama, Arkansas, Georgia, Louisiana, Mississippi, South Dakota, Tennessee. Texas, Indiana, Arizona, Florida and Missouri have narrow rules that cover only some workers or payment methods. Check the row and the state labor agency, because a negative finding depends on the text we read.

Why do other lists say 26 states, or more than 40?

Lists classify differently. Some count deductions-only statements, some count scoped duties, and some were written before Illinois (January 2025) and Ohio (April 2025) changed. This table separates the types so you can see which kind of duty applies.

Can an employer give me an electronic pay stub instead of paper?

Often yes, but the conditions differ. Connecticut needs your explicit consent, Hawaii needs written authorization, and Oregon needs your express agreement and the ability to print or store it. Kentucky, Maine, Minnesota, New York and Washington focus on access and printing. See the format column for your state.

What if my state has no pay stub law and my employer gives me nothing?

The employer still has to keep payroll records under federal law, and many employers provide stubs anyway. You can ask in writing for a record of hours and pay, and you can contact the Wage and Hour Division or your state labor agency. Your pay itself is protected by wage and hour law even where the statement is not.

Do salaried or exempt employees get pay stubs?

In most full-statement states yes, although some rules let the hours line be left off for employees exempt from overtime, for example California (subdivision (j)), Maryland, Iowa and Nebraska. The row for your state says what is excluded.

Does the rule cover independent contractors?

These rules are written for employees. Whether a worker is an employee or a contractor is a separate legal question that this table does not decide.

How often is this table updated?

This version was read on October 20, 2026. Ohio (2025) and Illinois (2025) show how quickly the picture changes, so use the linked text and the date before relying on a row.

Sources

Each link was opened and read on October 20, 2026 (retrieved 2026-10). Items marked with a dagger are explained after the list.

† The official current text could not be opened by our automated check, or the link is a mirror, an open copy or a secondary summary of it. Use it as a pointer and read the official text before relying on it.

Not legal advice

This page summarises published statutes and agency guidance as read on October 20, 2026. It does not decide whether a rule covers your job, your employer or your pay arrangement, and laws change. For a dispute, check the current text and contact your state labor department or a licensed attorney.

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