Pay stub requirements vary by state. Some states require employers to provide pay stubs, while others must only provide them when requested by an employee. New Jersey employers must provide pay stubs, but they do not have to hand out physical stubs for each paycheck. New Jersey employers can provide electronic pay stubs for employees to track payment data.
Fair Labor Standards Act (FLSA)
Federal law does not mandate whether pay stubs are required. However, the Fair Labor Standards Act (FLSA) requires employers to keep accurate records of all payroll information. This includes number of hours worked for a pay period and year, salary or hourly pay rate, overtime hours and pay rate as well as any other information that contributes to how much an employee is paid.
New Jersey Requirements
According to the New Jersey Department of Labor and Workforce Development, employers are required to provide documentation about hours worked, deductions and amount paid for each pay period. This can be provided in physical form, such as a pay stub, or electronically. If the pay stubs are provided electronically, employers must allow employees to access the pay stub information easily and must provide instructions for how to do it.
Pay Stub Information
Pay stubs in New Jersey list a variety of information. For example, personal information, such as the employee's name, employee identification number or last four digits of his Social Security number and home address, often is listed on a pay stub. Other pay stub requirements include deductions, such as taxes, health insurance or 401k deduction information. Pay stubs also need to show how many hours were worked during the pay period, as well as hourly or annual salary rate. Pay stubs should indicate an employee's gross pay for the pay period and year, as well as net pay after taxes and other deductions for the pay period and year.
Other New Jersey Laws
If an employer provides a physical paycheck for employees, pay stubs must be given along with the paycheck, or on the same day. If the pay stub is provided electronically, employees must be able to access it on the day they are paid. Employees also should be able to access past pay stubs electronically at any time for free.