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Pay stub anatomy, in 12 chapters.

Every line on a US pay stub, walked through in plain English. Free. Email it to yourself, print it, share it with a coworker who is staring at a stub and asking what FICA means.

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12-page PDF, 5-minute read, every line on a US pay stub explained.

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What is in the guide

  1. 01
    The header

    Employer name, your name, pay period dates, pay date, and check number. What each one tells you.

  2. 02
    Gross pay vs taxable wages

    Why the federal taxable amount is smaller than gross. Where the difference goes.

  3. 03
    Federal income tax

    How IRS Pub 15-T tables convert your W-4 entries into a per-paycheck withholding.

  4. 04
    FICA: Social Security

    6.2% up to the annual wage base. What happens when you cross the cap mid-year.

  5. 05
    FICA: Medicare

    1.45% on every dollar. The 0.9% Additional Medicare surcharge on wages above $200k YTD.

  6. 06
    State income tax

    Flat, progressive, or none. How to read your state's line and verify it.

  7. 07
    Local taxes

    When your city, county, or school district levies its own income tax. Common in OH, PA, NY, MD, IN.

  8. 08
    SDI, PFL, and worker contributions

    CA SDI, NY PFL, NJ FLI, RI TDI, WA Cares Fund, MA PFML. Where they appear and what they fund.

  9. 09
    Pre-tax deductions

    401(k), HSA, FSA, health/dental/vision premiums, transit. What each one reduces and what it does not.

  10. 10
    Post-tax deductions

    Roth 401(k), garnishments, after-tax disability, after-tax life. Why these come out of net.

  11. 11
    Year-to-date totals

    How to reconcile YTD against current period. What looks wrong if YTD does not add up.

  12. 12
    Taking a question to payroll

    A 10-question pack you can email to your payroll team that does not accuse anyone of anything.

Want it deeper?

The free guide covers the anatomy. The $29 Premium Pay Stub Report covers your specific pay stub. Upload one and get a 12-page personalized PDF: line-by-line review, comparison to standard rates, and a payroll question pack.

PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, accounting, employment, benefits, or payroll advice. PayslipIQ is not a CPA firm, law firm, financial advisor, payroll provider, or tax authority. Always verify your paycheck, deductions, withholdings, and tax position with your employer's payroll department, a qualified CPA, the IRS, your state tax authority, or another appropriately qualified professional. Calculations are estimates; your actual paycheck may differ based on factors specific to your employer, location, benefits elections, and personal tax situation.