Introduction
Creating your own pay stub? Before you do, check what your state requires in terms of delivery format and content. Since there’s no federal mandate for pay stubs, each state has its own laws. This 2025 guide helps you understand pay stub requirements by state so you can make compliant and reliable documentation.
Federal Rules—What Applies Nationwide
At the federal level, employers are required to keep payroll records but are not mandated to provide pay stubs to employees. The Fair Labor Standards Act (FLSA) requires accurate record-keeping, but doesn’t require distributing pay stub documentation—this variation is handled at the state level.
State Categories for Pay Stub Delivery
States generally fall into one of five categories regarding pay stub delivery format:
- No requirement: Employers don’t have to provide pay stubs.
- Access required: Employees must be able to access pay stubs (digital or paper).
- Written/Printed only: Pay stubs must be delivered in paper form.
- Opt-out: Employers can issue electronic stubs unless employee requests paper.
- Opt-in: Employers must obtain employee consent to use electronic only; otherwise, they must provide paper.
States With No Pay Stub Requirement
In these states, employers are generally not required to provide pay stubs:
Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Ohio, South Dakota, Tennessee
(Source: state-level reviews of pay stub law compliance.)
States That Require Access
Employees must be able to access their pay stub, often through electronic portals or printed forms, but the format is flexible:
Alaska, Arizona, Idaho, Illinois, Indiana, Kansas, Kentucky, Maryland, Michigan, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Oklahoma, Pennsylvania, Rhode Island, South Carolina, Utah, Virginia, Washington (some require written)
States That Require Written or Printed Pay Stubs
These states mandate a paper pay stub be provided:
California, Colorado, Connecticut, Iowa, Maine, Massachusetts, New Mexico, North Carolina, Texas, Vermont, Washington
Opt-Out States (Digital by Default)
Employers may issue electronic pay stubs unless employees opt out:
Delaware, Minnesota, Oregon
Opt-In State (Digital Only With Consent)
In Hawaii, employers must get consent before issuing electronic pay stubs. Without it, they must deliver paper stubs.
What Pay Stub Info Do States Require?
In many states, if they do require pay stubs they also require specific details. Common required elements include:
- Employer and employee identification
- Pay period dates and pay date
- Earnings (regular, overtime, bonuses)
- Hours worked
- Itemized deductions (taxes, benefits, contributions)
- Gross pay and net pay
- Year-to-date totals in some states
Some states, like California, require even more detail such as last four of SSN; while others are less prescriptive—but it’s always best to include all standard items.
Why Compliance Matters
Failing to comply with state pay stub laws can lead to penalties, audits, or even lawsuits. For example, continuous violations in some states can result in fines per employee per pay period. Even in “no requirement” states, providing clear pay statements builds trust and clarity with staff.
How to Make Your Own Compliant Pay Stub
- Identify your state’s pay stub delivery and content requirements using this guide.
- Use a pay stub template that allows you to include all required details.
- Ensure clear labeling of pay period, earnings, deductions, and net pay.
- Output the stub in the acceptable format—printed PDF for printed states, or digital with proper access for electronic states.
Conclusion
Recognizing your state’s pay stub requirement—whether none, access, printed-only, opt-in, or opt-out—is the first step in making your own compliant documentation. Being thorough in your content ensures your pay stub stands up to scrutiny. For an easy route to compliant pay stubs, generate state-compliant pay stubs instantly or review customized examples in our Regular Pay Stub guide.
