The Major Sections of a Pay Stub
Pay stub sections and what to verify in each
| Section | What It Shows | What to Check |
|---|---|---|
| Earnings | Gross wages, overtime, bonuses | Verify hours and rate if hourly; verify salary amount |
| Federal Taxes | Federal income tax withheld | Should match expected withholding from W-4 |
| FICA Taxes | Social Security (6.2%) and Medicare (1.45%) | Calculate from gross — verify percentages |
| State/Local Taxes | State income tax, local taxes if applicable | Verify correct state is applied |
| Pre-Tax Deductions | 401k, HSA, FSA, health/dental/vision insurance | Match to your benefits enrollment elections |
| Post-Tax Deductions | Roth 401k, life insurance, disability, union dues | Match to your benefits enrollment |
| Net Pay | Your actual take-home amount | This is what hits your bank account |
| Year-to-Date (YTD) | Cumulative totals from Jan 1 | Useful for verifying annual withholding progress |
Understanding YTD (Year-to-Date) Figures
The YTD columns show cumulative totals from January 1 of the current year. YTD gross earnings helps you track annual income for tax purposes. YTD federal withholding shows how much you have paid toward your annual tax liability. YTD Social Security taxes stop increasing when you hit the $176,100 wage base cap. YTD deductions show your total annual benefit contributions — important for verifying 401(k) contribution limits and FSA spending.
Once your YTD gross wages exceed $176,100 (2025), Social Security tax withholding stops automatically. You will notice your net paycheck increases by 6.2% of each paycheck’s gross after crossing this threshold. This typically happens in September-October for workers earning approximately $200,000-$250,000.
How to Spot Errors on Your Pay Stub
- Verify your gross pay matches your agreed salary or hourly rate × hours worked
- Calculate 6.2% of gross — compare to the Social Security line (should match exactly)
- Calculate 1.45% of gross — compare to the Medicare line
- Check that your pre-tax deductions match your benefits enrollment elections
- Verify the correct state is shown in the state tax section
- If any number looks wrong, contact HR or payroll immediately — errors discovered early are easiest to correct
- Review W-2 at year-end against your final pay stub YTD — they should match
Verify Your Pay Stub Numbers Are Correct
Enter your gross pay and deductions to check whether your take-home pay matches what you should be receiving.