Common Pay Stub Sections
Labels vary by employer and payroll system, but most pay stubs share the same basic parts.
| Section | What it shows |
|---|---|
| Pay period and pay date | The dates you worked and the day you were paid |
| Gross pay | Your total earnings before anything is taken out |
| Pre-tax deductions | Money taken out before income tax is figured, such as traditional 401(k) contributions |
| Taxes withheld | Federal income tax, Social Security and Medicare, plus any state or local income tax |
| Post-tax deductions | Money taken out after taxes, such as Roth 401(k) contributions |
| Net pay | What’s left after all deductions, paid to you by check or direct deposit |
| YTD | Running totals for each line since the start of the year |
Taxes are often among the biggest deductions, so they’re worth a closer look.
Taxes Withheld From Your Paycheck
Withholding is tax your employer takes out of each paycheck on your behalf. Here’s more on what withholding tax is and how it works.
Federal Income Tax Withholding
Your federal income tax withholding depends on two things: how much you earn and what you put on Form W-4. Form W-4 is the form you complete so your employer can withhold the right amount. Consider updating your W-4 each year and whenever your personal or financial situation changes.
If you need help with that form, you can walk through filling out a W-4.
Social Security and Medicare (FICA)
FICA is the name for the combined Social Security and Medicare taxes on your stub. Both are flat federal payroll tax rates:
- Social Security tax is 6.2% of your wages, and your employer pays a matching 6.2%.
- Medicare tax is 1.45% of your wages, and your employer pays a matching 1.45%.
- For 2026, Social Security tax applies only to the first $184,500 of wages, the 2026 wage base. Medicare has no wage cap.
- Employers withhold an extra 0.9% Additional Medicare Tax on wages above $200,000 in a year, with no employer match.
Together, these two taxes generally take 7.65% of your pay. You can see how they combine with income tax in this paycheck tax breakdown. If your state or city has an income tax, it usually appears on its own line.
Pre-Tax and Post-Tax Deductions
Whether a deduction comes out before or after taxes changes how much of your pay gets taxed. Here’s how common deductions generally work:
- Traditional 401(k) contributions generally aren’t subject to federal income tax withholding, but Social Security and Medicare tax still apply.
- For 2026, the 401(k) deferral limit is $24,500, with higher limits if you’re 50 or older.
- Roth 401(k) contributions come out after taxes.
- Some benefits, such as health insurance premiums, may come out pre-tax, depending on your employer’s plan.
Year-to-Date Totals and Your W-2
Your YTD totals add up every paycheck, so your last stub of the year sums up your earnings and withholding. Your Form W-2 is your employer’s yearly report of your wages and the taxes withheld.
Comparing the two can help you spot questions early, though the numbers won’t always line up. For example, Box 1 wages can be lower than your YTD gross pay if you made traditional 401(k) contributions, because those aren’t included in Box 1.
How to Check Your Withholding
Your pay stub is also the starting point for checking whether enough tax is coming out. The IRS Tax Withholding Estimator uses your most recent pay stubs to estimate how much your employer should withhold each year.
It can help you avoid having too little tax withheld, or too much, which shrinks each paycheck in exchange for a bigger refund later. The IRS recommends checking every January, and the tool takes about 25 minutes. If it suggests a change, it helps you complete a new W-4 for your employer.
Sources
- IRS, Topic no. 751, Social Security and Medicare withholding rates
- SSA, Contribution and Benefit Base Determination
- IRS, Tax withholding
- IRS, About Form W-4, Employee’s Withholding Certificate
- IRS, Topic no. 424, 401(k) plans
- IRS, 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500
- IRS, About Form W-2, Wage and Tax Statement
- IRS, Publication 15-B, Employer’s Tax Guide to Fringe Benefits
- IRS, Tax Withholding Estimator
- SSA, Max Taxable Earnings for Social Security
