Payroll Taxes

How to Read Your Paystub: Every Line Explained

Your paystub is the most important financial document you'll see this year. Understanding it takes 10 minutes and can catch payroll errors costing you hundreds.

Top section: who, when, and gross pay

  • Pay period — usually 2 weeks (biweekly) or 15 days (semimonthly)
  • Gross pay — wages before any deductions; hourly × hours, or annual salary ÷ pay periods
  • YTD — running total since January 1

Pre-tax deductions

Subtracted from gross BEFORE income tax is calculated, lowering taxable wages:

  • Traditional 401(k) contributions
  • Employer health, dental, vision premiums
  • HSA / FSA contributions
  • Commuter / parking benefits

FICA — Social Security & Medicare

  • Social Security: 6.2% on first $168,600 (2024)
  • Medicare: 1.45% on all wages
  • Additional Medicare: 0.9% on wages over $200K (single) — employer doesn't match this

Employer pays a matching 7.65% you never see.

Federal income tax withholding

Based on your W-4 entries, the IRS withholding tables, and the wage in this period. Not a flat percentage — it's tied to your projected annual tax bill.

State and local withholding

Mirrors federal: based on your state W-4 equivalent. Cities like NYC and Philadelphia have additional local income tax. Reciprocity agreements may waive withholding for cross-border commuters.

Post-tax deductions

  • Roth 401(k) contributions
  • Garnishments and child support
  • Union dues
  • Charitable payroll giving

Net pay (the only number most people read)

Net = Gross − pre-tax − all taxes − post-tax. Verify it occasionally against a paycheck calculator. Errors most often appear after raises, benefits enrollment, or W-4 changes.

Run your own numbers

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