By Tony Juraska · Updated October 16, 2026
Quick answer: Before issuing a pay stub, compare the employee, dates, earnings, deductions, net pay and year-to-date figures with the underlying payroll records. Review the final saved document, not only the figures on an entry screen.
Gather the records first
Have the approved time or salary records, rate changes, deduction records, payroll register and previous accepted YTD totals available. If an item cannot be verified, resolve it before finalizing. The checklist below is a review aid, not a substitute for jurisdiction-specific requirements.
Before-issue checklist
- Employer and employee: confirm the intended employee, correct employer details and required identifiers. Check reused information for changes.
- Dates: confirm the period start, period end and pay date against the payroll calendar. Keep the period covered distinct from the payment date.
- Hours and rates: compare entered time and pay rates with approved records. Check effective dates for changes.
- Earnings: reconcile regular pay, overtime, bonuses and adjustments separately. Do not automatically treat every reimbursement as wages.
- Deductions: check each tax and other deduction against the applicable payroll calculation or supporting record. Look for omissions and duplicates.
- Current totals: confirm that the earnings and deduction lines add up to their stated totals and explain the resulting net pay.
- Year-to-date totals: start from accepted prior totals, add the current category amount and account for documented corrections. Compare matching categories and tax years.
- Payment reconciliation: compare net pay with the relevant payment records. Explain split deposits, reversals or separate items rather than forcing one transaction to match.
- Final output: open the saved PDF. Check every page for clipped text, missing lines, legibility and the correct employee and period.
- Delivery and filing: provide the final statement through the required or agreed appropriate channel and retain a copy with supporting records.
See the pay stub fields guide for statement content and the payroll reconciliation guide for the run-level comparison.
A simple arithmetic check
Suppose an illustrative statement shows $1,000 regular earnings, $100 additional earnings and $240 total employee deductions. Gross earnings are $1,100 and net pay is $860, assuming no other adjustments. If prior YTD gross pay is $10,000, current YTD gross pay is $11,100.
This checks arithmetic only. It does not establish that the hours, pay rate, tax withholding or deduction authorization are correct. Those require the source records.
Record the review result
Keep a short review note with the employee or internal identifier, pay period, records checked, unresolved items, reviewer and approval date. Avoid unnecessary sensitive details in file names or shared notes. Store the note with the payroll run using the payroll recordkeeping guide.
If a check fails
For a draft, resolve the source discrepancy and review the revised figures before issuance. For a statement already issued, preserve the original and follow the pay stub correction workflow; a PDF edit alone does not fix a payment or filing.
The common pay stub mistakes guide explains frequent causes of mismatched dates, deductions, net pay and YTD figures.
Check the rules that apply to the record
The Department of Labor recordkeeping guidance describes employer records of hours, wages and other payroll information under the FLSA. Employee wage-statement requirements can differ by state. Check the applicable official rules using the state requirements guide as a starting point.
Checklist questions
Does correct math mean the pay stub is accurate?
No. A calculation can add up while using the wrong hours, rate, employee or period. Verify inputs and arithmetic separately.
Should YTD net pay equal YTD gross pay?
Not when deductions or other relevant adjustments apply. Compare like-for-like totals and review the YTD guide if a label is unclear.
Can an employee use this checklist?
Yes. Compare the statement with your time and payment records, note the specific discrepancy and contact your employer or payroll team. Do not alter an employer-issued document to resolve it yourself.
Prepare a checked statement
When the source information is verified, follow the professional pay stub creation guide or open the application.