Paystub requirements by state: the four categories
5 min read
Federal law is short on this point. The Fair Labor Standards Act requires employers to keep accurate records of hours and wages, but it does not require handing a statement to the worker. State law fills the gap, and it does so in four broad patterns.
1 · No requirement
A small group of states requires no wage statement at all. Employers there still must keep records and still must be able to show them, so most issue stubs anyway — it is the cheapest way to answer a dispute.
2 · Access states
The majority. The employer must make a statement available each pay period, in print or electronically, and the worker must be able to reach it without jumping through hoops. Emailing a PDF or posting it in a portal generally satisfies this.
3 · Printed-statement states
Some states require a physical stub unless the employee affirmatively agrees to electronic delivery. Practically, that means keeping a record of consent for anyone who is paperless.
4 · Opt-out states
Electronic delivery is allowed by default, but the employee can demand paper, and the employer must supply it. Assume some will.
What the statement generally has to show
Where a state requires a stub, the required contents are usually similar: gross wages, hours worked and the applicable rates, each deduction itemized separately, net wages, the pay period covered, and identifying details for employer and employee. Several states add specifics — paid sick leave balances, piece-rate units, the last four digits of the SSN only, or the employer's legal address rather than a PO box.
Retention
Keep payroll records for at least three years under the FLSA, and four for federal employment tax purposes. Several states require longer. Since storage is nearly free and a wage claim can arrive years late, the sensible policy is to keep everything.
Rules change, and this is a summary rather than legal advice. Check your state labor department's current wage-statement page, or ask an employment attorney, before you set a policy.