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Pay Stub Explained: Understanding Your Paycheck

Pay Stub Explained
Walter Hennery·July 28, 2026·5 min read

Your pay stub has a lot of numbers. Here's what each line means and how to make sure you're being paid correctly.

Pay Stub Breakdown

Line ItemWhat It MeansTypical %
Gross PayTotal earned before deductions100%
Federal Income TaxIRS taxes (based on W-4)12-22%
State Income TaxState taxes (0% in some states)0-10%
Social Security (FICA)6.2% of gross pay6.2%
Medicare1.45% of gross pay1.45%
Health InsuranceYour premium shareVaries
401(k)Retirement contributions0-15%
Net PayWhat you actually take home65-75%

Example: $60K Salary

  • Gross pay per paycheck: $2,307 (bi-weekly)
  • Federal tax: -$370
  • State tax: -$115 (avg 5%)
  • Social Security: -$143
  • Medicare: -$33
  • Health insurance: -$150
  • 401(k) (6%): -$138
  • Net pay: ~$1,358 per paycheck
Common mistakes: If your gross pay doesn't match your offer letter, speak up immediately. If deductions seem wrong, check your W-4 elections. If your net pay keeps changing, your benefits or tax elections may have shifted. Always keep your pay stubs for at least3 years.
⚠️ Pay Stub Tips:
  • Don't ignore errors " — report them immediately
  • Don't throw away pay stubs " — keep them for3+ years
  • Don't forget to update your W-4 after life changes (marriage, kids)
  • Don't assume your employer is right " — verify the math yourself
The bottom line: Your net pay is typically 65-75% of gross pay. Major deductions: federal tax (12-22%), state tax (0-10%), FICA (7.65%), health insurance, and 401(k). Check every pay stub for errors. Keep stubs for3+ years for tax purposes.