Reviewed September 24, 2026. Educational guidance for employers and employees; special industries, local rules, and exemptions can change what applies.
North Carolina’s deduction-statement requirement is narrower than a universal list of paystub fields. Keep the distinction clear when choosing a payroll template or reviewing a statement.
When a pay statement is required
G.S. 95-25.13(4) requires an itemized deduction statement for each pay period in which deductions under G.S. 95-25.8 are made. The same section separately addresses written wage information at hiring and advance notice of changes in promised wages.
What the statement must show
The provision specifically calls for itemized deductions. Employer and employee identities, pay dates, earnings, rates, and net pay are useful additional information, but this page does not characterize all of those fields as requirements of subsection (4). Other payroll and recordkeeping rules may apply.
Electronic delivery and access
The cited subsection does not lay out a complete electronic-delivery or consent system. Confirm the delivery process with North Carolina DOL before treating a portal as the only option. As a practical matter, an employee should be able to obtain a readable copy and identify each deduction.
Compare promised wages with what was processed
The wage notice and the payroll statement answer different questions: what was promised and what was paid. Keep both when investigating a rate change. A line on a statement does not by itself show that a deduction was authorized or that required notice was given.
Practical payroll review example
Suppose a fictional employee’s pay includes a $40 equipment deduction. Start by locating the itemized line and supporting wage-withholding documentation. Do not assume that the deduction is lawful because the net pay adds up, and do not simply remove it from a replacement PDF while leaving the payroll record unchanged.
Before issuing or checking a statement
Use the following workflow alongside the state requirements, rather than treating a generic template as a compliance checklist.
- Retain the wage information supplied at hiring.
- Itemize deductions for the period in which they occur.
- Check rate changes against the notice and effective date.
- Ask payroll to explain unfamiliar codes in writing.
Official sources
Consult the linked agency guidance and law for the complete scope and exceptions.
Related payroll resources
All state paystub requirements · Paystub accuracy checklist · Payroll calculators
Prepare a paystub from verified payroll records
Use the PayStubPro generator to format accurate payroll information. Paystubs cost $1 each with a $2 minimum order: one or two cost $2 total, three cost $3, and ten cost $10. W-2 and 1099 forms are priced separately. A generated document does not establish that wages were paid or guarantee compliance or acceptance.