Quick answer
- For most hourly employees, use the hourly pay stub with overtime: it figures overtime at 1.5 times the rate, Social Security, Medicare and year-to-date totals.
- Employees in California or New York? Use the California or New York version, laid out with the items each state requires.
- All 6 are free Excel files with a printable PDF and no sign-up. You enter income tax withholding; every other number is a formula.
A pay stub template gives a small employer a clear, consistent record of each paycheck: hours, rates, gross pay, every deduction and net pay. This page is for US business owners and bookkeepers who run payroll themselves, and for employees who want to see what a correct stub looks like. You will find six pay stub templates in Excel: an hourly stub with overtime and year-to-date columns, a salaried stub, a tipped employee stub with the tip credit worked out, a California itemized wage statement, a New York wage statement, and a stub that calculates overtime correctly when someone earns a shift differential or bonus. Each has a filled-in example with realistic US sample data, and the 2026 Social Security wage base and rates are built in.
Which pay stub template do you need?
Pick by how the person is paid and where they work. State rules decide what must appear on the stub; pay type decides how the math works.
| Employee | Best template | Format |
|---|---|---|
| Hourly, may work overtime | 1. Hourly pay stub with overtime | Excel, PDF |
| Salaried, exempt | 2. Salaried pay stub | Excel, PDF |
| Servers, bartenders and other tipped staff | 3. Tipped employee pay stub | Excel, PDF |
| Anyone working in California | 4. California pay stub | Excel, PDF |
| Anyone working in New York | 5. New York pay stub | Excel, PDF |
| Night or weekend differentials, bonuses | 6. Shift differential pay stub | Excel, PDF |
1. Hourly pay stub with overtime and year to date
Best for hourly employees paid weekly or every two weeks
Brightwater Foods, Inc. · 1200 Industrial Pkwy, Greenville, SC 29607
Employee: Andrea Lopez, production associate · ID 4471 · Pay period November 1 to 14, 2026 · Pay date November 20, 2026 · Direct deposit 10458 · PTO available 36.50 hours
| Earnings | Hours | Rate | This period | Year to date |
|---|---|---|---|---|
| Regular | 80.00 | $18.00 | $1,440.00 | $33,120.00 |
| Overtime (1.5x) | 4.00 | $27.00 | $108.00 | $2,484.00 |
| Gross pay | $1,548.00 | $35,604.00 |
| Deductions | Basis | This period | Year to date |
|---|---|---|---|
| Pre-tax health insurance (Section 125) | $45.00 | $1,035.00 | |
| 401(k) deferral | 4% of $1,548.00 | $61.92 | $1,424.16 |
| Social Security | 6.2% of $1,503.00 | $93.19 | $2,143.37 |
| Medicare | 1.45% of $1,503.00 | $21.79 | $501.17 |
| Federal income tax | From W-4 and Pub 15-T | $88.00 | $2,024.00 |
| South Carolina income tax | From state tables | $40.00 | $920.00 |
| Total deductions | $349.90 | $8,047.70 |
Net pay: $1,198.10 · Year to date: $27,556.30
This is the paystub template for a typical hourly paycheck. Type the hours and the regular rate; the overtime rate fills in at 1.5 times. Social Security and Medicare are figured on gross pay minus the Section 125 health premium, because qualifying cafeteria plan premiums are exempt from those taxes, while the 401(k) deferral is not. Federal and state income tax withholding depend on the employee’s Form W-4, so you type them from IRS Publication 15-T and your state’s tables; our W-4 form guide explains the inputs. Overtime hours should come straight from the employee’s timesheet.
2. Salaried employee pay stub
Best for exempt, salaried staff paid semimonthly or biweekly
Crestline Software LLC · 350 S 400 W, Salt Lake City, UT 84101
Employee: Jordan Ellis, marketing manager · ID 0127 · Salary, exempt · Pay period November 1 to 15, 2026 · Pay date November 13, 2026 · PTO available 61.00 hours
| Earnings | Hours | This period | Year to date |
|---|---|---|---|
| Salary ($62,400 a year ÷ 24 pay periods) | $2,600.00 | $54,600.00 | |
| PTO hours taken (paid in salary) | 8.00 | $0.00 | |
| Gross pay | $2,600.00 | $54,600.00 |
| Deductions | This period | Year to date |
|---|---|---|
| Pre-tax health insurance (Section 125) | $85.00 | $1,785.00 |
| Pre-tax dental and vision (Section 125) | $12.00 | $252.00 |
| 401(k) deferral, 5% | $130.00 | $2,730.00 |
| Social Security, 6.2% of $2,503.00 | $155.19 | $3,258.99 |
| Medicare, 1.45% of $2,503.00 | $36.29 | $762.09 |
| Federal income tax | $210.00 | $4,410.00 |
| Utah income tax | $95.00 | $1,995.00 |
| Total deductions | $723.48 | $15,193.08 |
Net pay: $1,876.52 · Year to date: $39,406.92
For a salaried employee the stub is simpler: the same amount every period, with hours shown only for PTO. Change the pay periods cell to 52, 26, 24 or 12 and the salary line updates. The PTO line matters even though it adds nothing to pay, because it shows the employee their time off was recorded. Before you use a salaried stub, confirm the person really is exempt; job title alone does not decide it, as our exempt vs non-exempt guide explains.
3. Tipped employee pay stub
Best for restaurants and bars that take a tip credit
Lone Star Grill LLC · 2100 Broadway, San Antonio, TX 78215
Employee: Brianna Scott, server · ID 0562 · Hourly, tipped · Week of November 2 to 8, 2026 · Pay date November 13, 2026
| Earnings | Hours | Rate | This period |
|---|---|---|---|
| Cash wage | 32.00 | $2.13 | $68.16 |
| Charged tips paid through payroll | $412.50 | ||
| Cash tips reported (already received) | $96.00 | ||
| Pay to reach minimum wage | $0.00 | ||
| Gross pay (taxable) | $576.66 | ||
| Gross paid in this check | $480.66 |
| Deductions | This period |
|---|---|
| Social Security, 6.2% of $576.66 | $35.75 |
| Medicare, 1.45% of $576.66 | $8.36 |
| Federal income tax | $28.00 |
| Total deductions | $72.11 |
Net pay: $408.55
Tip credit taken: 32 hours × $5.12 = $163.84 · Cash wage plus tips: $18.02 an hour, above the $7.25 minimum, so no make-up pay is due.
Tipped pay stubs confuse everyone because some of the pay never passes through the check. The Department of Labor says an employer may pay a tipped employee a cash wage of $2.13 an hour and count up to $5.12 an hour of tips toward the $7.25 federal minimum, and must make up any shortfall. Reported cash tips are taxable wages, so they raise Social Security and Medicare, but they are subtracted before net pay because the server already has the cash. Many states require a higher cash wage or allow no tip credit at all, so change the two settings cells to your state’s rates.
4. California pay stub (itemized wage statement)
Best for non-exempt employees working in California
Sunrise Bakery LLC · 455 Olive Ave, Fresno, CA 93728
Employee: Rosa Alvarez · SSN XXX-XX-4471 · Hourly, non-exempt · Pay period November 9 to 15, 2026, inclusive · Pay date November 20, 2026 · Paid sick leave available: 31.50 hours
| Earnings | Hours | Rate | This period |
|---|---|---|---|
| Regular | 40.00 | $20.00 | $800.00 |
| Overtime (1.5x) | 11.00 | $30.00 | $330.00 |
| Double time (2x) | 1.00 | $40.00 | $40.00 |
| Gross wages (52.00 hours worked) | $1,170.00 |
| Deductions | This period |
|---|---|
| Social Security | $72.54 |
| Medicare | $16.97 |
| Federal income tax | $72.00 |
| California income tax (PIT) | $18.40 |
| California SDI, 1.3% | $15.21 |
| Total deductions | $195.12 |
Net wages: $974.88
California is strict about pay stubs. The Labor Commissioner lists nine items for each itemized statement: gross wages, total hours worked (except for salaried exempt employees), piece-rate units and rates, all deductions, net wages, the inclusive pay period dates, the employee’s name with only the last four digits of the SSN or an employee ID, the employer’s legal name and address, and every hourly rate in effect with the hours worked at each. The stub, or a notice issued with the pay, must also show how much paid sick leave is available. The example continues Rosa’s week from our California overtime timesheet; see the California overtime law guide for the daily rules behind those 11 overtime hours.
5. New York pay stub (wage statement)
Best for employees working in New York State
Hudson Street Kitchen LLC · 88 Hudson Ave, Albany, NY 12207 · (518) 555-0142
Employee: Alex Rivera, prep cook · Basis of pay: hourly · Pay period November 2 to 8, 2026 · Pay date November 13, 2026 · Vacation available 22.00 hours
| Earnings | Hours | Rate | This period |
|---|---|---|---|
| Regular | 40.00 | $18.50 | $740.00 |
| Overtime (1.5x) | 3.00 | $27.75 | $83.25 |
| Allowances or credits | None | ||
| Gross wages | $823.25 |
| Deductions | This period |
|---|---|
| Social Security | $51.04 |
| Medicare | $11.94 |
| Federal income tax | $48.00 |
| New York State income tax | $30.10 |
| NY disability (DBL) | $0.60 |
| NY Paid Family Leave, 0.432% | $3.56 |
| Total deductions | $145.24 |
Net wages: $678.01
New York’s Department of Labor sample wage statement (form LS 49) lists the basics under Labor Law section 195(3): the employer’s name, address and phone number, the employee’s name, the dates covered, the basis of pay, regular and overtime rates, regular and overtime hours, allowances or credits, gross wages, deductions and net wages. If you claim a meal, lodging, uniform or tip credit, it must show on the stub. Paid Family Leave is set at 0.432% of wages for 2026, up to $411.91 a year; update both settings cells each January. Check the New York minimum wage for your region before you set a rate.
6. Pay stub with shift differential and bonus
Best for healthcare, manufacturing and anyone paid more for nights or weekends
Riverside Care Center · 900 Riverside Ave, Jacksonville, FL 32204
Employee: DeShawn Carter, certified nursing assistant · ID 2290 · Week of November 2 to 8, 2026 · Pay date November 13, 2026
| Earnings | Hours | Rate | This period |
|---|---|---|---|
| Straight time, all hours worked | 44.00 | $19.00 | $836.00 |
| Night shift differential | 12.00 | $2.00 | $24.00 |
| Attendance bonus (nondiscretionary) | $40.00 | ||
| Overtime premium (0.5 × $20.4545) | 4.00 | $10.2273 | $40.91 |
| Gross pay | $940.91 |
| Deductions | This period |
|---|---|
| Social Security | $58.34 |
| Medicare | $13.64 |
| Federal income tax | $58.00 |
| Total deductions | $129.98 |
Net pay: $810.93 · Florida has no state income tax
Regular rate = ($836.00 + $24.00 + $40.00) ÷ 44 hours = $20.4545 an hour
The Department of Labor says all compensation for hours worked, services rendered or performance must be included in the regular rate, which is total pay in the workweek divided by total hours worked. That pulls differentials and nondiscretionary bonuses into the overtime math. Paying overtime on the $19.00 base alone would give DeShawn a $38.00 premium instead of $40.91, a $2.91 shortfall that repeats every week he works nights and overtime. The sheet does the calculation in one cell. Our guides to shift differential pay and the overtime calculator show more examples.
How to use these pay stub templates
- Choose one template per pay group. Hourly staff on the hourly stub, salaried staff on the salaried stub, and the state version for anyone in California or New York.
- Fill in the yellow cells. Employer and employee details, pay period dates, hours from the approved timesheet, rates, pre-tax deductions and income tax withholding. Green cells are formulas.
- Check the settings box each January. The Social Security wage base, the California SDI rate and the New York Paid Family Leave rate and cap change every year. The files carry the 2026 figures.
- Carry the year to date forward. Copy the year-to-date column of the last stub into the “prior year to date” column of the next one, or keep one tab per pay date.
- Give the employee a PDF and keep a copy. Save each stub as a PDF for the employee, and file your copy with the payroll record for that pay date.
These templates do not calculate federal or state income tax withholding, employer payroll taxes or tax deposits. Our how to process payroll guide walks through those steps, and how to read a pay stub is a good page to share with employees. Once you are typing withholding for more than a few people, compare free payroll software and full payroll services for small business.
US pay stub rules to know
These principles are checked against the Department of Labor, the IRS, the California Labor Commissioner and the New York State Department of Labor. Requirements vary by state, so check yours.
- Federal law requires records, not stubs. The DOL says the FLSA requires employers to keep accurate records of hours worked and wages paid, but does not require pay stubs. The required records include hours worked each day and week, the regular rate, straight-time and overtime earnings, additions and deductions, total wages paid each period, and the pay date and period covered.
- Many states require a wage statement. California and New York, covered above, both list required items, and other states have their own rules for content and for paper versus electronic delivery.
- Payroll taxes for 2026. The IRS says employees pay 6.2% Social Security on wages up to $184,500 and 1.45% Medicare on all wages, plus 0.9% Additional Medicare Tax that employers withhold on wages over $200,000 in a calendar year.
- Overtime uses the regular rate. Non-exempt employees earn 1.5 times the regular rate for hours over 40 in a workweek, and the regular rate includes differentials and nondiscretionary bonuses.
- Keep the records. Payroll records for at least three years under the FLSA; California requires three years for payroll records showing daily hours and wages.
- Stubs must be true. A pay stub is a record of wages actually paid. Making one that shows income that was never paid is fraud, whoever creates it.
Frequently asked questions
Are employers required to give pay stubs?
Not under federal law. The Department of Labor says the FLSA requires employers to keep accurate records of hours worked and wages paid, but does not require them to provide pay stubs. Many states do require a written or electronic wage statement each payday, including California and New York, so check your state labor department.
What has to be on a pay stub?
It depends on your state. A good pay stub shows the employer and employee, the pay period and pay date, hours and rates for each kind of pay, gross pay, every deduction, net pay and year-to-date totals. California and New York list required items in their laws, and California also requires the paid sick leave balance.
How are Social Security and Medicare calculated on a 2026 pay stub?
The employee pays 6.2% Social Security on wages up to the 2026 wage base of $184,500 and 1.45% Medicare on all wages, according to the IRS. Employers also withhold an extra 0.9% Medicare on wages over $200,000 in a calendar year. Our pay stub templates calculate the first two and stop Social Security at the wage base.
How do I make a pay stub in Excel?
Download one of the Excel pay stub templates, type the employer and employee details, the pay period, hours and rates, and the income tax withholding from your payroll calculation. The sheet works out gross pay, overtime, Social Security, Medicare, net pay and year-to-date totals. Save a copy for every pay date and give the employee a PDF.
Is it legal to make your own pay stub?
Yes, for an employer recording wages it actually paid. That is what these templates are for. Creating a pay stub that shows income that was not paid, for example to qualify for a loan or an apartment, is fraud. If you need proof of income as an employee, ask your employer for copies of your real pay stubs.
How long should employers keep pay stubs and payroll records?
Under the FLSA, keep payroll records for at least three years and the time cards behind them for two. California requires payroll records showing daily hours and wages to be kept for three years. Keep a copy of every pay stub you issue with the payroll record for that pay date, and check your state for longer rules.