How to Make a Pay Stub (2026): Step-by-Step

Updated 2026-10-03 · EZStub by Buy One Media LLC

To make a pay stub, enter the employer and employee details, the pay period and pay date, and the gross pay for the period. Then subtract federal income tax withholding, Social Security (6.2%), Medicare (1.45%), any state and local tax and other deductions to get net pay, and show year-to-date totals. Every number should match the payment that was actually made.

What you need before you start

Employer name and address (an EIN is optional on the stub)
Employee name, address and the last 4 digits of their SSN
Pay frequency (weekly, biweekly, semimonthly or monthly), period start and end dates, and pay date
Hourly rate and hours worked, or salary per period, plus any overtime, bonus or tips
Filing status and W-4 details, the state where the work is done, and any pre-tax or post-tax deductions
Year-to-date totals from earlier pay stubs this year

Step 1: Work out gross pay

Hourly: hours worked times the hourly rate, plus overtime at 1.5 times the rate for hours over 40 in a week for non-exempt employees. Salary: annual salary divided by the number of pay periods (52 weekly, 26 biweekly, 24 semimonthly, 12 monthly).

Step 2: Subtract taxes

Federal income tax withholding, based on the employee's W-4 and IRS Publication 15-T
Social Security: 6.2% of wages up to $184,500 for 2026
Medicare: 1.45% of all wages, plus 0.9% on wages over $200,000 in the year
State and local income tax where they apply (nine states have no income tax on wages)

Step 3: Subtract other deductions and show net pay

Take out pre-tax deductions (such as 401(k) or health premiums) and post-tax deductions (such as garnishments). What is left is net pay, the amount actually paid. Show current-period and year-to-date amounts for every line.

Step 4: Keep records

Employers should keep payroll records, including pay stubs, for at least four years. Employees should keep their stubs until they have checked them against their W-2.

Questions

Can I make my own pay stub?

Yes, if it records pay that was actually made. Small employers make stubs for their employees, and self-employed people keep stubs as a record of what they paid themselves. A pay stub must never show income that was not really paid.

Is a pay stub required by law?

There is no federal requirement, but most states require employers to give employees a written or electronic statement of earnings and deductions each payday. Check your state labor department for the rules where you work.

How long does it take to make a pay stub on EZStub?

About two minutes. Taxes are calculated as you type, the preview is free, and a clean PDF is $7.99.

This guide is general information, not tax or legal advice. EZStub creates documents for your records from the figures you enter; it does not file or pay taxes. Pay stubs must reflect pay that was actually made.