The top block: who, when, and how much
Every stub starts with the basics: your name and the last four digits of your Social Security number, the pay period (the dates the check covers), and the pay date. Check these first — stubs processed for the wrong period are one of the most common payroll errors.
Every line, explained
| Line | What it means |
|---|---|
| Gross pay | Everything you earned before any taxes or deductions — wages, salary, overtime, bonuses, commissions. |
| Federal withholding | Prepayment of your federal income tax, estimated from your W-4. It is an estimate, not your final bill. |
| Social Security (FICA-OASDI) | 6.2% of wages, but only up to the 2026 wage base of $184,500. Above that, it stops for the year. |
| Medicare (FICA-HI) | 1.45% of all wages with no cap, plus an extra 0.9% on wages above $200,000. |
| State / local income tax | Varies hugely: zero in nine states, up to double digits elsewhere; some cities add their own. |
| Pre-tax deductions | 401(k) contributions, health premiums, HSA/FSA — these reduce taxable income, so they lower the tax lines above. |
| Post-tax deductions | Roth 401(k), garnishments, union dues, life insurance — taken after taxes are computed. |
| Net pay | What actually lands in your bank account: gross minus everything above. |
| YTD columns | Year-to-date totals for each line — the running scorecard of your earnings and withholdings since January 1. |
A worked example: $60,000 in Texas (2026, single filer)
| Monthly line | Amount |
|---|---|
| Gross pay | $5,000 |
| Federal income tax | $418 |
| Social Security | $310 |
| Medicare | $73 |
| Texas state income tax | $0 |
| Net pay | $4,199 |
Run your own numbers on the Texas paycheck calculator — or any other state from the state calculator list.
Mistakes worth catching
- Missing overtime: compare hours worked against your schedule — time-and-a-half must appear at 1.5× your rate.
- Social Security over-withheld: if you change jobs mid-year, each employer applies the $184,500 cap separately — you can claim the excess back on your tax return.
- YTD mismatches: the year-to-date columns should grow by exactly the current amounts; jumps or resets mid-year deserve a question to HR.
- Wrong filing status: a stale W-4 (say, still set to single after marriage) quietly mis-shapes every federal line.
Rule of thumb: if anything on the stub does not match what you expected within a dollar or two, ask payroll for the calculation — you are entitled to it.