Example
Annotated Pay Stub Example
A sample pay stub for a fictional employee, with each section explained so you can see exactly what belongs where.
Northwind Supply Co.
124 Market Street, Portland, OR
Employee: Dana Reyes
Pay period: Jun 1 – Jun 14, 2026
Pay date: Jun 19, 2026
Earnings
Deductions
Fictional employer and employee; amounts are illustrative. Federal and state withholding are not a tax calculation for any real worker. Assumptions and arithmetic are explained below.
How the sample pay stub adds up
Read the current column as this payment and the YTD column as the calendar-year total through this payment. The pay period identifies the work covered; the pay date identifies when payment is scheduled. A pay stub by itself does not confirm that funds reached the employee.
1. Hours, rates and gross earnings
Regular earnings are 80 × $22 = $1,760. Overtime is 4 × $33 = $132. Together they produce $1,892 gross pay. This example assumes a covered, nonexempt employee worked 40 hours in one workweek and 44 in the next, with a $22 regular rate and no other pay affecting that rate. Overtime is evaluated by workweek, not by averaging the two weeks. State rules or other earnings can change the calculation.
2. Employee deductions and taxable wages
For this illustration, all $1,892 is subject to Social Security and Medicare, the employee is below both relevant thresholds, and the $60 health-insurance deduction is after tax. Social Security is $1,892 × 6.2% = $117.30 after rounding; Medicare is $1,892 × 1.45% = $27.43. The $168 federal and $56 state withholding figures are placeholders, not an Oregon withholding calculation. Actual taxable wages can differ from gross pay because of benefit treatment and other payroll adjustments.
3. Net pay
$168 + $117.30 + $27.43 + $56 + $60 = $428.73 in employee deductions. Gross pay of $1,892 minus $428.73 equals $1,463.27 net pay. Employer payroll taxes are separate costs and are not subtracted again from the employee’s net pay.
4. Year-to-date totals
The sample assumes 12 identical payments including this one: $1,892 × 12 = $22,704 gross YTD, and $428.73 × 12 = $5,144.76 deductions YTD. For a real payroll, add the current payment to verified prior balances and account for corrections. Do not multiply one typical paycheck by the number of periods unless the underlying records actually support it.
Use the example to check your own records
Compare employee details, period dates, approved hours and rates, deductions and prior balances with your payroll source records. Do not copy this fictional employee’s amounts into a real document. The pay stub reading guide explains the labels, while the payroll register reconciliation guide shows how to match individual statements to a payroll run.
See 2026 Social Security and Medicare withholding for limits and threshold examples. Reference sources: IRS employment tax rates and U.S. Department of Labor overtime guidance. Reviewed October 16, 2026.
A salary pay stub sample with actual-prior YTD
This second illustration shows how a current payment joins prior balances. It is fictional educational content, not an official financial record or a completed document for submission. Do not copy the sample amounts into a real statement.
Fictional sample: Cedar Workshop LLC, employee Casey Morgan. Pay period: October 1–14, 2026. Pay date: October 16, 2026. Annual salary: $52,000, allocated over 26 equal biweekly payments. No overtime or additional earnings are assumed.
| Line | Prior YTD | Current payment | Updated YTD |
|---|---|---|---|
| Gross earnings | $18,000.00 | $2,000.00 | $20,000.00 |
| Employee taxes | $3,000.00 | $303.00 | $3,303.00 |
| Other employee deductions | $1,000.00 | $100.00 | $1,100.00 |
| Net pay | $14,000.00 | $1,597.00 | $15,597.00 |
Current employee taxes are $150 illustrative federal income-tax withholding, $124 Social Security and $29 Medicare. The $100 is a traditional employee 401(k) contribution. All $2,000 is subject to regular FICA and is below the relevant thresholds. State/local withholding is assumed zero solely for this illustration. The federal figure is not calculated from a W-4 and is not advice for a real employee.
Check the salary, deductions and net pay
$52,000 ÷ 26 = $2,000 gross. Current employee taxes are $150 + $124 + $29 = $303. Subtract those taxes and the $100 contribution once: $2,000 − $303 − $100 = $1,597. Updated YTD independently reconciles as $20,000 − $3,303 − $1,100 = $15,597.
The prior YTD columns are assumed records, not 9 identical payments reconstructed from this one. Actual earlier earnings and deductions can change from period to period. For your records, use the YTD guide and reconciliation checklist.
Pay stub example or pay stub template: which do you need?
An example explains how to read the fields and check the arithmetic. A template organizes fields into a layout. A finished wage statement needs actual employer-authorized data and review against the applicable requirements. Keep template selection separate from copying a fictional example.
PayStubPro's available layouts are selected in the existing generator application. This example does not offer a Word, Excel or free PDF download. Check the current application for the available choices before ordering.
Where are employer and employee details shown?
They identify who prepared the record and whose wages it describes. Check the business name, employee identity, pay dates and any identifiers required for your workflow. Do not expose unnecessary sensitive identifiers in a sample or a shared file.
Why can taxable wages differ from gross earnings?
Different deductions affect different tax bases. The sample's traditional 401(k) contribution can reduce federal income-tax wages while remaining subject to regular FICA. Read pay stub deductions explained before comparing tax lines.
Does an example prove income or guarantee acceptance?
No. This page uses fictional numbers to explain a statement. For actual documentation, confirm the recipient's requirements and use accurate employer records.
Review your own pay stub breakdown, follow the employee creation guide, then prepare a document from verified payroll figures.
Related payroll calculators and records
Review wages, withholding and deductions against your records. Use the free tools for an estimate, then create a document only from accurate, authorized payroll information.
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