Reviewed September 24, 2026. Educational guidance for employers and employees; special industries, local rules, and exemptions can change what applies.
Pennsylvania’s statement rule focuses on making earnings and deductions visible with each wage payment. A bank deposit on its own cannot explain the hours and rates behind that payment.
When a pay statement is required
Under 34 Pa. Code section 231.36, employers covered by the regulation must furnish a statement with every wage payment. Review the regulation’s scope and any applicable exceptions for the particular employment.
What the statement must show
The statement lists hours, rates, gross wages, any allowances counted toward minimum wage, deductions, and net wages. Keep a minimum-wage allowance distinguishable from a deduction so the employee can understand both the wage calculation and the amount received.
Electronic delivery and access
Section 231.36 is a statement-content rule and does not itself provide a detailed electronic-consent process. Confirm an intended paperless process with the Pennsylvania Department of Labor & Industry. Operationally, provide a retrievable, readable copy rather than only a bank transaction entry.
A deduction label does not establish permission
Pennsylvania’s Wage Payment and Collection Law also governs permissible deductions. Listing an amount accurately does not answer whether taking it was authorized. If a worker questions a line, review the underlying policy, agreement, and applicable deduction rule separately from the arithmetic.
Practical payroll review example
A fictional statement shows $900 gross, $120 taxes, and a $30 deduction, leaving $750 net. The arithmetic balances. The payroll reviewer still needs to identify the $30 item and its authorization; a balanced total alone is not a compliance finding.
Before issuing or checking a statement
Use the following workflow alongside the state requirements, rather than treating a generic template as a compliance checklist.
- Check that the pay-period time record supports the listed hours.
- Explain any allowance being used in the wage calculation.
- Match deductions to the payroll register and supporting authorization.
- Use the state complaint information when an unresolved wage issue needs agency review.
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.