How to Make a Pay Stub for Free

Pay stubs come up in situations that matter: a tenant applying for an apartment, an employee verifying their withholdings are right, a small business owner who just hired their first employee and needs to document payroll. Most people don’t need them often — but when they do, they need them done correctly.

This guide explains what a pay stub needs to include, how deductions work, and how to create one using a free generator that handles the math.

Why Pay Stubs Exist

A pay stub is the document that shows exactly how a paycheck was calculated. It lists what was earned before any deductions, what was taken out and why, and what’s left — the take-home amount.

Beyond that single pay period, pay stubs also track year-to-date totals: the running sum of earnings and deductions since January 1. These cumulative numbers matter for tax planning, benefit thresholds, and year-end reconciliation.

Common situations where pay stubs are required or expected:

Proof of income — Landlords, lenders, and banks ask for pay stubs to verify income when someone applies for an apartment, mortgage, car loan, or personal loan. A few months of recent pay stubs is often the standard ask.

State compliance — Most states require employers to provide employees with earnings statements each pay period. Requirements vary: some states mandate printed stubs; others allow electronic access as long as employees can print them. A handful of states have no specific requirement, though federal record-keeping rules still apply.

Employee verification — Workers have a right to verify that they’re being paid correctly. A pay stub lets employees check that their hours, rate, and deductions match what they expect.

Tax filing — Pay stubs help both employers and employees stay on top of withholdings throughout the year, avoiding surprises at tax time.

What Goes on a Pay Stub

Gross pay

The total amount earned before anything is deducted. For hourly workers, it’s hours worked multiplied by the hourly rate — plus any overtime at 1.5x. For salaried workers, it’s the annual salary divided by the number of pay periods (26 for biweekly, 24 for semi-monthly, 12 for monthly).

Gross pay may also include bonuses, commissions, holiday pay, or tips — each should appear as a separate line item.

Deductions

Everything subtracted from gross pay. There are two types:

Mandatory deductions — These are required by law:

• Federal income tax (based on the employee’s W-4 filing)
• State income tax (varies by state — Florida, Texas, Nevada, and several others have none)
• Social Security: 6.2% of gross wages up to the annual wage base
• Medicare: 1.45% of all gross wages, plus an additional 0.9% for earnings above $200,000

Voluntary deductions — Things the employee has opted into:

• Health, dental, and vision insurance premiums
• 401(k) or other retirement contributions
• FSA or HSA contributions
• Life or disability insurance
• Wage garnishments (these are technically mandated by a court order, but listed here because they vary by individual)

Pre-tax deductions (like traditional 401k contributions and health insurance premiums through an employer plan) reduce the taxable income figure, which affects how much federal and state income tax is withheld.

Net pay

Gross pay minus total deductions. This is the actual amount that hits the employee’s bank account or gets handed to them as a check.

Net Pay = Gross Pay − Total Deductions

Year-to-date totals

For every line on the pay stub — gross pay, each tax, each deduction — there’s a YTD column showing the cumulative amount since January 1. These numbers matter because:

• Tax brackets and some deduction limits are annual thresholds. Social Security stops being withheld once the employee hits the wage base limit, for example.
• W-2 forms at year-end should match the final YTD figures on the last pay stub. If they don’t, something is wrong.
• Lenders use YTD figures to project annual income.

Employee and employer information

The pay stub also identifies both parties:

• Employee name, address, and ID number (or last 4 digits of SSN)
• Employer name, address, and EIN
• Pay period start and end dates
• Pay date
• Check or direct deposit reference number

Step-by-Step: Creating a Pay Stub

Step 1: Gather the numbers

Before opening the generator, have everything ready:

• Employer’s full name/business name, address, and EIN
• Employee’s name, address, and ID
• Pay period dates (start and end)
• Pay date
• Hours worked this period (or salary amount)
• Overtime hours (if any)
• Any bonuses or additional compensation
• All deduction amounts (or enough information to calculate them)
• Prior YTD totals if this isn’t the first pay period

Step 2: Enter employer and employee details

In the check stub generator, start with the employer section. Accuracy matters here — the EIN and business name need to match what’s on file with the IRS.

Step 3: Set the pay period

Enter the start date, end date, and actual pay date. Make sure these align with whatever pay schedule you’ve established — weekly, biweekly, semi-monthly, or monthly. Consistency matters for employees and for your own records.

Step 4: Enter earnings

For hourly employees: regular hours and rate, then overtime hours separately if applicable. For salaried: the per-period salary amount. Add any additional compensation (bonus, commission) as separate line items.

Step 5: Add deductions

Enter each deduction individually. If you’re unsure of the exact federal or state withholding amounts, the IRS withholding estimator is a useful reference — it calculates the amount based on the employee’s W-4 filing status and allowances.

For regular benefits deductions (health insurance, 401k), use the amounts from the employee’s enrollment paperwork.

Step 6: Check the YTD totals

The generator calculates YTD automatically, but verify the numbers against your payroll records, especially for mid-year pay stubs. If the running total is off, the W-2 at year-end will be wrong.

Step 7: Review and download

Look through the completed stub before downloading. Check that the net pay calculation is correct, all deductions are listed, and the personal information is accurate. Then download the PDF — print it or send it electronically to the employee.

Deduction Rates to Know (2026)

These are federal figures; state tax rates vary:

• Social Security: 6.2% of wages up to the annual wage base (check IRS.gov for the current year’s limit)
• Medicare: 1.45% of all wages; 2.35% for wages above $200,000 (additional Medicare surtax)
• Federal income tax: Depends on filing status and W-4; use IRS withholding tables
• State income tax: Varies — nine states have no income tax; others range from under 3% to over 13%

Tax rates for Social Security and Medicare apply equally to both the employer and the employee — each pays half of the total 15.3%.

Common Mistakes on Pay Stubs

Wrong pay rate or hours — The most common error. Double-check against time records before generating the stub.

Overtime calculated incorrectly — Federal law requires overtime at 1.5x the regular rate for hours beyond 40 per workweek. Some states (California, notably) have stricter requirements, including daily overtime thresholds.

YTD totals that don’t carry forward — If you’re creating stubs manually or using a generator for each pay period separately, make sure the YTD column reflects all prior periods.

Missing earning types — Bonuses, tips, and commissions must appear on the pay stub. Omitting them can cause W-2 discrepancies and trigger tax issues.

Outdated tax rates — The Social Security wage base, federal withholding tables, and some state tax rates change annually. Using last year’s numbers creates errors that compound over time.

Using the wrong pay period dates — Pay period start/end and pay date are different things. The pay period reflects when the work was done; the pay date is when the money is transferred. Both should appear correctly.

Digital vs. Printed

For most businesses, digital PDF pay stubs — emailed or made available through an employee portal — are the practical choice. They’re instant, free to distribute, easy to archive, and accessible from anywhere.

A few states require that employees have an easy way to print their electronic pay stubs. If employees don’t have reliable computer access, printed stubs may be more appropriate.

Whatever format you use, keep copies. Payroll records should generally be retained for at least three years, and four or more years if they’re relevant to tax returns.

Our check stub generator produces PDF pay stubs ready for either use — print them or send them electronically. No signup, no watermarks, and no hidden fees.

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Pay stubs look complicated because of the number of fields, but once you understand what each section is doing — gross pay broken down by type, mandatory and voluntary deductions, and the running YTD totals — the logic is straightforward. Get the inputs right, and the rest follows.

Create your first pay stub at our free check stub generator.