How to Fill Out a Pay Stub Step by Step

Field 1: Employer Information

Enter the business's full legal name, address, and EIN. If you're an independent contractor creating income documentation under an S corp, use the S corp's name and EIN, not your personal SSN.

Field 2: Employee Information

Include the employee's full legal name, mailing address, and employee ID or the last four digits of their SSN. Never print a full Social Security Number on a pay stub — doing so creates an unnecessary identity theft risk. Most payroll systems display only XXXX-XX-1234.

Field 3: Pay Period and Pay Date

The pay period is the range of dates for which you're paying wages. The pay date is when the employee receives payment — often 3–5 business days after the period ends to allow for payroll processing. For example: Pay Period: April 1–14, Pay Date: April 19.

Field 4: Earnings (Gross Pay Calculation)

List every compensation type as a separate line item:

Field 5: Pre-Tax Deductions

Enter pre-tax deductions before calculating taxable wages. These reduce the gross pay subject to federal and state income tax (but not FICA for most plans):

• 401(k) traditional contributions (employee elections × gross)
• Medical/dental/vision premiums under a Section 125 cafeteria plan
• HSA contributions
• FSA contributions (healthcare and dependent care)
• Commuter benefits

Field 6: Federal Income Tax Withholding

Using the employee's W-4 (Step 2 election, Step 3 credits, Step 4 additional withholding), look up their withholding in IRS Publication 15-T's wage bracket tables. The tables are organized by pay frequency, filing status, and taxable wages. Enter the result in the Federal Income Tax field.

Alternatively, use the percentage method from Publication 15-T for more precise calculations, especially for higher earners or those with complex W-4 elections.

Field 7: Social Security and Medicare (FICA)

Calculate on gross wages (FICA applies to total compensation before pre-tax deductions for most plans, though Section 125 plans reduce Social Security and Medicare wages):

Track Social Security wages cumulatively. When an employee's YTD wages reach $176,100 (2026), stop withholding Social Security for the remainder of the year.

Field 8: State Income Tax

Consult your state's withholding tables or formula using taxable wages and the employee's state withholding form (e.g., California DE 4, New York IT-2104). Enter the result. If an employee works in a state with no income tax, leave this field blank or enter $0.

Field 9: Post-Tax Deductions

After all tax lines, list post-tax items: Roth 401(k) contributions, after-tax life insurance, garnishments (child support, student loans, etc.), and any other post-tax deductions. These don't affect tax calculations but do reduce net pay.

Field 10: Net Pay

Net pay is the final take-home amount. Calculate it as:

Field 11: Year-to-Date Totals

Add the current period's amounts to each previous YTD total. Maintain a running spreadsheet or use payroll software to ensure accuracy. YTD totals must match what's reported on the employee's W-2 at year end.