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Pay stub examples, explained line by line

Four sample pay stubs with real 2026 tax calculations: hourly, salaried, overtime and a 1099 contractor earnings statement. Each one links to the generator pre-filled so you can make your own.

2026 tax year. How we calculateLast updated September 25, 2026

What a pay stub looks like

Every pay stub answers four questions: who paid whom, for what period, how much was earned, and what was taken out. The layout below is the Classic template from the pay stub generator, and the numbers come from the same engine, so they add up.

Hourly employee, biweekly

A retail associate in Georgia paid $31.25 an hour for 80 hours, with federal, FICA and Georgia withholding.

PAY STUB
Peachtree Supply Co.
1440 Piedmont Avenue NE
Atlanta, GA 30309

EMPLOYEE

Marisol Okafor
88 Ormewood Terrace SE
Atlanta, GA 30316

ID 4821

PAY DETAILS

Pay date: 09/18/2026
Period: 08/31/2026 to 09/13/2026
Frequency: Biweekly
EarningsHoursRateCurrentYTD
Regular pay80.0031.252,500.0047,500.00
Gross pay2,500.0047,500.00
TaxesCurrentYTD
Federal income tax355.926,762.48
Social Security155.002,945.00
Medicare36.25688.75
Georgia income tax95.961,823.24
Gross pay2,500.00YTD 47,500.00
Taxes643.13YTD 12,219.47
Deductions0.00YTD 0.00
Net pay1,856.87YTD 35,280.53

Record of an actual payment. Tax amounts are estimates from published 2026 withholding tables.

  • Hours times rate gives the regular pay line. The stub shows both so the math can be checked.
  • Federal income tax follows the IRS percentage method for a single filer with a 2020 or later W-4.
  • Social Security is 6.2% and Medicare 1.45% of the FICA wages, up to the annual wage base for Social Security.
Make one like thisSample data. Names and companies are invented.

Salaried employee, semimonthly

An office manager in Ohio on a $72,000 salary paid twice a month, married, with a 401(k) deferral and health premium.

PAY STUB
Cuyahoga Design Works LLC
2100 Superior Avenue, Suite 410
Cleveland, OH 44114

EMPLOYEE

Desmond Achterberg
5920 Bridge Avenue
Cleveland, OH 44102

ID 1077

PAY DETAILS

Pay date: 09/30/2026
Period: 09/01/2026 to 09/15/2026
Frequency: Semimonthly
EarningsCurrentYTD
Salary3,000.0054,000.00
Gross pay3,000.0054,000.00
TaxesCurrentYTD
Federal income tax274.334,937.94
Social Security180.113,241.98
Medicare42.12758.16
Ohio income tax64.771,165.86
Local tax75.001,350.00
DeductionsCurrentYTD
401(k)180.003,240.00
Health insurance95.001,710.00
Gross pay3,000.00YTD 54,000.00
Taxes636.33YTD 11,453.94
Deductions275.00YTD 4,950.00
Net pay2,088.67YTD 37,596.06

Record of an actual payment. Tax amounts are estimates from published 2026 withholding tables.

  • Salary per period is the annual salary divided by 24 semimonthly pay days.
  • The 401(k) deferral reduces federal and state taxable wages but not Social Security or Medicare wages.
  • The health premium is a Section 125 deduction, so it reduces FICA wages as well.
Make one like thisSample data. Names and companies are invented.

Hourly with overtime, weekly

A warehouse lead in Florida paid weekly with 40 regular hours and 6 overtime hours at time and a half. Florida has no state income tax.

PAY STUB
Gulfline Logistics Inc.
7300 NW 36th Street
Miami, FL 33166

EMPLOYEE

Tobias Renwick
1512 SW 8th Street
Miami, FL 33135

ID 2296

PAY DETAILS

Pay date: 09/18/2026
Period: 09/07/2026 to 09/13/2026
Frequency: Weekly
EarningsHoursRateCurrentYTD
Regular pay40.0022.40896.0034,048.00
Overtime (1.5x)6.0033.60201.607,660.80
Gross pay1,097.6041,708.80
TaxesCurrentYTD
Federal income tax66.562,529.28
Social Security68.052,585.90
Medicare15.92604.96
Florida income tax0.000.00
Gross pay1,097.60YTD 41,708.80
Taxes150.53YTD 5,720.14
Deductions0.00YTD 0.00
Net pay947.07YTD 35,988.66

Record of an actual payment. Tax amounts are estimates from published 2026 withholding tables.

  • Overtime shows on its own line with the overtime rate, so the premium is visible.
  • The state income tax line shows zero because Florida does not tax wages.
  • The YTD column adds up every pay day so far this year, assuming the same hours each week.
Make one like thisSample data. Names and companies are invented.

1099 contractor earnings statement

A freelance designer paid $3,400 per project by a client, with 25% suggested as an estimated tax set-aside and $140 of reimbursed expenses.

EARNINGS STATEMENT
Northwind Creative Partners
1899 Wynkoop Street
Denver, CO 80202

PAID TO

Priya Castellanos
412 Elm Street, Unit 3B
Denver, CO 80204

PAY DETAILS

Pay date: 09/30/2026
Period: 08/01/2026 to 08/31/2026
Frequency: Monthly
Check no.: Invoice 2026-0912
EarningsCurrentYTD
Contract payment3,400.0030,600.00
Gross pay3,400.0030,600.00
WithholdingCurrentYTD
No taxes withheld by payer
Reimbursed expenses140.001,260.00
Gross pay3,400.00YTD 30,600.00
Reimbursements140.00YTD 1,260.00
Deductions0.00YTD 0.00
Net pay3,540.00YTD 31,860.00

Note: consider setting aside about 850.00 (25%) of this payment for estimated taxes. This amount was not withheld.

Record of an actual payment. Tax amounts are estimates from published 2026 withholding tables.

  • The document is an earnings statement, not a pay stub. Contractors do not get employer withholding.
  • The set-aside is a note, not a deduction. It records how much the contractor plans to keep back for quarterly estimated taxes.
  • Reimbursed expenses are listed separately so they are not mistaken for income.
Make one like thisSample data. Names and companies are invented.

Reading each line of a pay stub

Header

Employer name and address, employee name, an employee ID and often the last four digits of the Social Security number. The pay period is the span of work being paid for; the pay date is when the money is paid, usually a few days after the period ends.

Earnings

Regular pay is hours times rate for hourly staff or the salary for the period. Overtime is listed separately at the premium rate. Bonuses, commissions and tips get their own lines. The current column is this period; YTD is the total since January 1. Read what YTD means on a pay stub.

Taxes and deductions

Federal income tax (often labelled FIT), Social Security (OASDI) and Medicare are the federal items on every employee stub. State and local income tax appear where they apply. Pre-tax benefits such as a 401(k) deferral or health premium follow in the deductions table, then after-tax items. The FIT guide explains the federal line.

Summary bar and net pay

Gross pay, total taxes, total deductions and net pay, each with its year-to-date figure. Net pay is the amount deposited or written on the check.

Use only for real payments you made or received. Creating documents with false information may be illegal. Read our acceptable use policy.

Frequently asked questions

What does a pay stub look like?
A pay stub has a header with the employer, the employee and the pay period, an earnings table with hours, rate, current and year-to-date amounts, a taxes table and a deductions table listing each item, and a summary bar with gross pay, taxes, deductions and net pay. The samples above show the standard layout.
What is the difference between gross pay and net pay on a sample pay stub?
Gross pay is everything earned in the period before anything is taken out. Net pay is what is actually paid after taxes and deductions. On the hourly example, gross pay is the hours times the rate and net pay is what is left after federal, Social Security, Medicare and state tax.
What does YTD mean on these examples?
Year to date: the running total of that line since January 1. On our examples each YTD figure adds up every pay day so far in the year, assuming the same pay each period.
Are the example pay stubs real?
The people and companies are invented. The tax figures are real calculations from the current withholding tables, run through the same engine as the generator.
Can I download these sample pay stubs?
Click Make one like this to open the generator with the example filled in, change the details to your own, and download the PDF. Do not present the sample figures as anyone's real pay.