Every line on a pay stub.

Every code, abbreviation, and acronym you might see on a US pay stub, A to Z, plain English. Use Cmd/Ctrl + F to find a term fast.

401(k)

Employer-sponsored retirement plan with pre-tax (traditional) and post-tax (Roth) options. Pre-tax 401(k) reduces your federal taxable wages. Annual limit $24,500 in 2026, $32,500 if age 50+.

403(b)

Like a 401(k) but for public schools, certain non-profits, and some religious organizations. Same contribution limits.

457(b)

Deferred compensation plan for state and local government workers and certain non-profits. Has a separate annual limit.

Additional Medicare TaxAdd'l Medicare

0.9% surcharge on Medicare wages over $200,000 single, $250,000 married filing jointly. Withheld automatically once you cross the threshold YTD with one employer.

After-tax deduction

A deduction taken from net pay after taxes have been calculated. Examples: Roth 401(k), garnishments, after-tax disability insurance.

AGI (Adjusted Gross Income)

Federal income tax concept. Not directly on a pay stub. AGI = gross income minus adjustments (HSA, certain retirement, student loan interest, etc.).

Bonus

Supplemental wage payment. May be withheld at the 22% federal flat rate (or 37% on YTD supplemental over $1M), or aggregated with regular pay. Method varies by employer.

CA SDI

California State Disability Insurance. Mandatory employee contribution, 1.3% of all wages with no wage cap (as of 2026). Funds short-term disability and PFL.

Child support

Garnishment ordered by a court. Comes out of net pay. Capped by federal CCPA at 50% to 65% of disposable earnings depending on circumstance.

Dental insurance

Pre-tax deduction (Section 125) for dental coverage. Reduces federal and most state taxable wages.

Direct deposit

Electronic payment of net wages to your bank. Replaces a paper check. Net pay shown on stub equals what hits the bank.

EIN (Employer Identification Number)

Federal tax ID for the employer. Often appears at the top of a stub.

EIT (Earned Income Tax)

Pennsylvania local income tax. Withheld based on PSD code mapping to school district of residence. Typically 1%.

FICA

Federal Insurance Contributions Act. Combined 7.65%: 6.2% Social Security up to wage base ($184,500 in 2026), 1.45% Medicare on every dollar.

FIT (Federal Income Tax)

Federal income tax withholding calculated from your W-4 using IRS Pub 15-T tables. Reconciled at filing.

FLI (Family Leave Insurance)

New Jersey worker contribution funding paid family leave. Small percentage of taxable wages.

FLSA

Federal Labor Standards Act. Sets the federal floor for overtime: 1.5x for hours over 40 in a workweek for non-exempt workers.

FSA (Flexible Spending Account)

Pre-tax account for health or dependent-care expenses. Use-it-or-lose-it. 2026 limits: $3,400 health FSA, $5,000 dependent-care FSA.

Garnishment

Court-ordered deduction from net pay. Includes child support, IRS levies, student loan default. Limits set by federal CCPA and state law.

Gross pay

Total earnings before any deductions. Regular wages + overtime + bonuses + commissions + tips + other earnings.

Group life insurance

Employer-sponsored term life. Coverage above $50,000 generates imputed income (taxable). Below, no tax impact.

HSA (Health Savings Account)

Pre-tax savings paired with a high-deductible health plan. 2026 limits: $4,400 self, $8,750 family, +$1,000 catch-up if 55+.

Imputed income

Non-cash benefit treated as taxable. Examples: group life over $50k, employer-paid domestic-partner health, personal use of company car.

IRS Pub 15-T

IRS publication with the federal income tax withholding tables. The basis for your federal withholding calculation.

LIT (Local Income Tax)

Indiana county income tax. Set by your county of residence on January 1 of the tax year. Ranges 0.5% to 3.0%.

LST (Local Services Tax)

Pennsylvania municipal tax. Small fixed annual amount (up to $52) for working in a particular municipality.

Medicare

Federal health insurance for 65+. Employee FICA contribution: 1.45% on every dollar, plus 0.9% Additional Medicare on wages over $200k YTD.

Net pay

Take-home pay. Gross minus federal tax, FICA, state tax, local tax, pre-tax deductions, post-tax deductions.

Overtime (OT)

Federal: 1.5x rate for hours over 40 in a workweek (FLSA). Some states (CA, AK, NV, CO, daily) require 1.5x after 8 hours/day, 2x after 12.

Pay frequency

How often you are paid. Weekly (52/yr), bi-weekly (26/yr), semi-monthly (24/yr), monthly (12/yr).

Pay period

The date range the paycheck covers. Distinct from pay date.

PFL (Paid Family Leave)

State-mandated employee contribution. NY, CA, NJ, MA, CT, OR, CO, WA, RI, DC, ME each have a program. Rates vary annually.

PFML

Paid Family and Medical Leave. CT, MA, ME programs use this label.

PI (Personal Identifier)

SSN, bank account, employee ID. Cover these before uploading a pay stub anywhere.

Pre-tax deduction

A deduction taken from gross before federal tax is calculated. Reduces federal taxable wages. Examples: 401(k), HSA, FSA, Section 125 health.

PTO (Paid Time Off)

Vacation, sick, or combined leave. Taxed when used, not when accrued. Some stubs show PTO balance.

Roth 401(k)

After-tax retirement contribution. Does not reduce current taxable wages, but qualified withdrawals are tax-free in retirement.

SDI (State Disability Insurance)

Worker-funded short-term disability program. CA, NJ, NY, RI, HI all have one. Rate varies.

Section 125

IRS provision allowing pre-tax payroll deductions for health, dental, vision, FSA, dependent-care FSA. Sometimes called a cafeteria plan.

Social Security

Federal retirement program. Employee FICA contribution: 6.2% up to the annual wage base ($184,500 in 2026, indexed).

Stub

Pay stub. The detail document attached to a paycheck. Some employers email a PDF, others post in a payroll portal.

Supplemental wages

Bonuses, commissions, severance, back pay. Withheld at flat 22% federal (37% on YTD over $1M) or aggregated. Employer choice.

TDI (Temporary Disability Insurance)

Hawaii and Rhode Island programs. Employee contribution funds short-term disability benefits.

Tip credit

Federal: $7.25 minimum minus tips received. State rules vary widely. Several states (CA, NV, MN, AK, OR, WA, MT) ban tip credits.

UI (Unemployment Insurance)

Mostly employer-paid. AK, NJ, PA require small employee contributions on top.

Vesting

When employer-contributed retirement money becomes yours. Schedules vary. Employee contributions vest immediately.

Vision insurance

Pre-tax (Section 125) deduction for vision coverage.

W-2

Annual tax form summarizing the year's wages, taxes withheld, and select deductions. Employer issues by January 31.

W-4

Tax form you give your employer to set federal withholding. Updated form (post-2020) uses dollar amounts, not allowances.

WA Cares Fund

Washington state long-term care payroll deduction. 0.58% of wages, employee-only. Benefits begin July 2026.

WA PFML

Washington Paid Family and Medical Leave. Employee + employer split. Total premium 0.92% of wages.

Wage base (Social Security)

The annual cap on Social Security taxable wages. $184,500 for 2026. Above this, no more Social Security tax (Medicare continues).

Withholding

Money deducted from gross pay and sent to the IRS, state, or local agency on the employee's behalf. Reconciled at filing.

YTD (Year-to-Date)

Cumulative totals for the calendar year. Should match running sum across stubs and reconcile to your W-2.

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