Your first paystub, annotated
Net pay is the one number that cannot tell you anything is wrong. The errors live in the lines above it, and the first stub is where they start.
Everyone checks the same number on a first paystub, and it is the one number that cannot tell you anything. Net pay is an output. It looks plausible whatever went in, which is why a wrong rate, a missed shift and a duplicated deduction all produce a figure that seems roughly fine.
The errors live in the lines above it, and a first stub is where they concentrate, because everything on it was keyed in by hand two weeks earlier. The stub taken apart below is an assembled one, and yours will be laid out its own way. This explains what the lines are, not what to claim or how to file.
Gross pay, and the hours behind it
"Regular 72.00 hrs @ [rate] - [amount]"
Gross pay is everything earned in the period before anything comes out. On an hourly stub it is a rate times a count of hours: two numbers to verify, and the rate is the one people forget.
"Overtime 4.50 hrs @ [rate]", "Shift differential" and "Bonus" usually appear as separate earnings lines. Check that each has its own line rather than being folded into regular hours, because separate lines make the arithmetic checkable later.
On a salaried stub, gross is your annual figure divided by the number of pay periods. Confirm how many your employer runs: weekly, biweekly, semi-monthly and monthly all produce different amounts from the same salary.
Hours paid is not hours worked
The hours on a stub are the hours that reached payroll, not the hours you were on site. The gap has ordinary causes: a period that closed before your last shift, a missed punch, time approved after the cutoff, or a correction landing on the next stub.
So check the stub against the period it covers, not the weeks you remember. The period dates are at the top, usually with a separate pay date a few days later.
If hours are short, the first question to payroll is which period the missing time will appear in. Rules on timing, corrections and final pay vary by state, and your state labor agency handles those.
Federal and state withholding
"Federal Income Tax - [amount]"
Income tax withheld from this paycheck and sent on your behalf, calculated from your gross for the period and the federal withholding form you completed at onboarding. It is not a final tax figure and it is not a bill.
"State Income Tax - [amount]" and sometimes "Local / City Tax"
Some states have no income tax, some cities levy their own, and a few states add lines for programs such as disability or paid family leave insurance. Which you see depends on where you work and sometimes where you live.
What any of these amounts should be is a question for a qualified tax professional. If a line looks wrong, ask payroll which form and which state they have on file, and take the substance to that professional.
FICA
"Social Security - [amount]" and "Medicare - [amount]"
Payroll taxes set by federal law at fixed percentages rather than by your withholding form. Social Security applies up to an annual wage cap adjusted each year, which is why some people see the line stop partway through. Medicare has no cap, and an additional amount applies above a threshold.
They may appear combined as one "FICA" line. Either way they are calculated, not chosen, so an odd figure points at a wrong gross rather than a wrong election.
Check the inputs, not the total
Four things: the pay rate, the hours count, the period dates and the deduction list. If all four are right, the total is right. Look only at net pay and you can be underpaid for months without seeing it.
Deductions, before tax and after
Pre-tax deductions come out of gross before income tax is calculated, which is why taxable wages is lower than gross. Health, dental and vision premiums, health savings and flexible spending contributions, and traditional retirement contributions sit here.
"Medical - Pre-Tax" and "401(k) - Employee Deferral" are the two you usually see. Check that the rate or amount matches what you elected, and that a plan you declined is absent.
Post-tax deductions come out after tax: Roth contributions, some insurance products, union dues, garnishments, repayment of an advance. A garnishment line is a legal matter and belongs with an attorney.
The employer column and year-to-date
Many stubs carry a separate block for employer contributions: the employer share of payroll taxes, a retirement match, a share of health premiums. These are not deducted from you and do not reduce net pay. Check the match against what you were told.
"YTD" columns run alongside each line and accumulate across the calendar year. On a first stub they may be blank or equal to the current period. Their use comes later, as the running total showing whether a correction landed.
The first three stubs, and who to ask
Three stubs, ten minutes each. Rate, hours, period dates, deductions, employer match, year-to-date. After the third one is clean, you can go back to reading only the total.
Check the first stub for rate, period dates and deduction setup. Check the second to confirm any correction arrived. Check the third for benefits that started after a waiting period.
Payroll owns the numbers on the stub, and questions in writing get answers you can keep. Enrollment questions go to HR. Anything about what you owe, what to claim or how to file goes to a qualified tax professional. Rules on pay frequency, stub contents and corrections vary by state; your state labor agency handles those.
General information about work in the United States, not legal, tax, immigration, medical or financial advice. Pay, hours, leave and licensing rules differ by state, by city and by contract, and change over time. Check anything here against your own documents and, for anything you would act on, take advice from a qualified professional in your state. Get in touch with any questions about this post.