50 states and DC · 2026 rules
Federal income tax, Social Security and Medicare follow the same rules wherever you work. The state line is what changes: income tax withheld in most states, none in nine, and a disability, paid leave or unemployment line in some. This page sets out state tax withholding for 50 states and DC, what each state requires on a pay stub, and links to a page for every state where you can make one.
Choose Your State
Select a highlighted state to view available state-specific paystub guidance. Use the state list below for published state pages.
2026 figures, employee side
The table shows the state lines on one paycheck: a $60,000 salary paid every two weeks (26 checks a year) to a single filer, worked out with the 2026 rules for 50 states and DC. These are the lines withheld from the worker’s pay. Payroll taxes the employer pays on top are not in the table. On this check the state lines run from $0.00 in seven states to $169.01 in Oregon.
Where a state taxes wages (42 of the 51 here, counting DC), the state line is income tax withheld from every check. On this salary it runs from $1.78 in North Dakota to $152.85 in Oregon. The amount depends on the state’s rules and on your withholding form.
Nine states withhold no income tax from wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. No income tax does not always mean no state line: Alaska takes AK SUI and Washington takes WA PFML and WA Cares.
16 states take a program line from the worker on top of, or instead of, income tax. On a stub they print under labels such as AK SUI, CA SDI and CO FAMLI. The table names each one.
| State | State income tax | Other state lines | All state lines |
|---|---|---|---|
| Alabama | State income tax$96.50 | Other state linesNone | All state lines, per check$96.50 |
| Alaska | State income taxNo income tax on wages | Other state linesAK SUI $11.54 | All state lines, per check$11.54 |
| Arizona | State income tax$46.15 | Other state linesNone | All state lines, per check$46.15 |
| Arkansas | State income tax$66.63 | Other state linesNone | All state lines, per check$66.63 |
| California | State income tax$69.36 | Other state linesCA SDI $30.00 | All state lines, per check$99.36 |
| Colorado | State income tax$92.23 | Other state linesCO FAMLI $10.15 | All state lines, per check$102.38 |
| Connecticut | State income tax$89.13 | Other state linesCT Paid Leave $11.54 | All state lines, per check$100.67 |
| Delaware | State income tax$102.04 | Other state linesDE Paid Leave $9.23 | All state lines, per check$111.27 |
| District of Columbia | State income taxNot verified | Other state linesNone | All state lines, per checkNot verified |
| Florida | State income taxNo income tax on wages | Other state linesNone | All state lines, per check$0.00 |
| Georgia | State income tax$86.37 | Other state linesNone | All state lines, per check$86.37 |
| Hawaii | State income tax$116.68 | Other state linesHI TDI $11.54 | All state lines, per check$128.22 |
| Idaho | State income tax$89.49 | Other state linesNone | All state lines, per check$89.49 |
| Illinois | State income tax$108.66 | Other state linesNone | All state lines, per check$108.66 |
| Indiana | State income tax$66.94 | Other state linesNone | All state lines, per check$66.94 |
| Iowa | State income tax$67.15 | Other state linesNone | All state lines, per check$67.15 |
| Kansas | State income tax$98.01 | Other state linesNone | All state lines, per check$98.01 |
| Kentucky | State income tax$76.25 | Other state linesNone | All state lines, per check$76.25 |
| Louisiana | State income tax$56.01 | Other state linesNone | All state lines, per check$56.01 |
| Maine | State income tax$98.64 | Other state linesME PFML $11.54 | All state lines, per check$110.18 |
| Maryland | State income tax$97.56 | Other state linesNone | All state lines, per check$97.56 |
| Massachusetts | State income tax$103.08 | Other state linesMA PFML $10.62 | All state lines, per check$113.70 |
| Michigan | State income tax$88.43 | Other state linesNone | All state lines, per check$88.43 |
| Minnesota | State income tax$112.19 | Other state linesMN Paid Leave $10.15 | All state lines, per check$122.34 |
| Mississippi | State income tax$64.15 | Other state linesNone | All state lines, per check$64.15 |
| Missouri | State income tax$72.41 | Other state linesNone | All state lines, per check$72.41 |
| Montana | State income tax$79.36 | Other state linesNone | All state lines, per check$79.36 |
| Nebraska | State income tax$81.71 | Other state linesNone | All state lines, per check$81.71 |
| Nevada | State income taxNo income tax on wages | Other state linesNone | All state lines, per check$0.00 |
| New Hampshire | State income taxNo income tax on wages | Other state linesNone | All state lines, per check$0.00 |
| New Jersey | State income tax$75.15 | Other state linesNJ UI/WF/SWF $9.81, NJ DI $4.38, NJ FLI $5.31 | All state lines, per check$94.65 |
| New Mexico | State income tax$78.18 | Other state linesNone | All state lines, per check$78.18 |
| New York | State income tax$100.82 | Other state linesNY PFL $9.97, NY SDI $1.20 | All state lines, per check$111.99 |
| North Carolina | State income tax$74.33 | Other state linesNone | All state lines, per check$74.33 |
| North Dakota | State income tax$1.78 | Other state linesNone | All state lines, per check$1.78 |
| Ohio | State income tax$54.33 | Other state linesNone | All state lines, per check$54.33 |
| Oklahoma | State income tax$82.87 | Other state linesNone | All state lines, per check$82.87 |
| Oregon | State income tax$152.85 | Other state linesOR Paid Leave $13.85, Oregon Statewide Transit Tax $2.31 | All state lines, per check$169.01 |
| Pennsylvania | State income tax$70.85 | Other state linesPA UC $1.62 | All state lines, per check$72.47 |
| Rhode Island | State income tax$85.10 | Other state linesRI TDI $25.38 | All state lines, per check$110.48 |
| South Carolina | State income tax$87.84 | Other state linesNone | All state lines, per check$87.84 |
| South Dakota | State income taxNo income tax on wages | Other state linesNone | All state lines, per check$0.00 |
| Tennessee | State income taxNo income tax on wages | Other state linesNone | All state lines, per check$0.00 |
| Texas | State income taxNo income tax on wages | Other state linesNone | All state lines, per check$0.00 |
| Utah | State income tax$102.69 | Other state linesNone | All state lines, per check$102.69 |
| Vermont | State income tax$65.29 | Other state linesVT Child Care $2.54 | All state lines, per check$67.83 |
| Virginia | State income tax$101.38 | Other state linesNone | All state lines, per check$101.38 |
| Washington | State income taxNo income tax on wages | Other state linesWA PFML $18.63, WA Cares $13.38 | All state lines, per check$32.01 |
| West Virginia | State income tax$79.16 | Other state linesNone | All state lines, per check$79.16 |
| Wisconsin | State income tax$106.33 | Other state linesNone | All state lines, per check$106.33 |
| Wyoming | State income taxNo income tax on wages | Other state linesNone | All state lines, per check$0.00 |
Estimates for 2026, not a tax return and not tax advice. City, county and school district taxes are not in these figures; each state page names the ones that apply. Your own withholding depends on your W-4, your state form and your pre-tax benefits. District of Columbia: the single-filer rule is not verified against an official 2026 source, so no figure is printed.
For your own pay, the paycheck calculator works out every line for your state, hourly or salary. How paycheck taxes are calculated sets out the method and the official source for each line.
State law
Federal law requires an employer to keep payroll records, not to hand the worker a statement, so whether you get a pay stub, and what has to be on it, is state law. Of the 45 state pages that carry a pay stub line, 33 say yes, 8 say no and 4 set a narrower rule. Each line below is that state’s page in short. The page itself has the full rule and its source.
| State | Pay stub required? | The rule in short |
|---|---|---|
| Alabama | No | No Alabama statute; federal FLSA requires employers to keep payroll records for 3 years |
| Alaska | Yes | Written or electronic statement every pay period, 11 required items (8 AAC 15.160(h)) |
| Arizona | Limited | Yes when paid by direct deposit or payroll card (§ 23-351(E)–(F)); sick-time balance on every check |
| Arkansas | No | Employers must keep 3 years of payroll records (Rule 010.14-102) but need not hand you a statement |
| California | Yes | 9 required items (LC §226) |
| Colorado | Yes | Itemized statement at least monthly with gross, deductions, net, dates, employer name (C.R.S. 8-4-103(4)) |
| Connecticut | See the page | Connecticut pay stub rules |
| Delaware | Yes | Employers with more than 3 employees must itemize deductions and show hours for hourly staff (19 Del.C. §1108(4)) |
| District of Columbia | Yes | Itemized statement with every payment (§ 32-1008); from Jan 1, 2026 it must also list every source of pay beyond base wages and tips |
| Florida | No | No general requirement (day-labor pools excepted) |
| Georgia | No | No Georgia statute, federal recordkeeping only |
| Hawaii | Yes | Gross pay, each deduction and its purpose, net pay, pay date and period at every payday (HRS §388-7); e-stubs only with your written authorization |
| Idaho | Yes | An itemized statement of deductions every pay period deductions are taken (§45-609); willful violation is a misdemeanor |
| Illinois | Yes | Every pay period since Jan 1, 2025 (P.A. 103-0953); kept 3 years |
| Indiana | Yes | Hours worked, wages paid, and deductions each pay period (IC 22-2-2-8); electronic allowed |
| Iowa | Yes | Every payday, showing hours, wages, and deductions (§91A.6(4)) |
| Kansas | Limited | Only on request: an itemized statement of deductions each pay period once you ask (K.S.A. 44-320(d)) |
| Kentucky | Limited | Only at employers with 10+ employees, and only the amount and purpose of each deduction (KRS 337.070) |
| Louisiana | No | The Wage Payment Act (R.S. 23:631–640) requires only at-hire disclosure of rate, method, and payday |
| Maine | Yes | Pay period dates, hours, total earnings and itemized deductions with every payment (26 M.R.S. §665) |
| Maryland | Yes | 8 statutory items every pay period since Oct 1, 2024 (LE §3-504); $500 per employee penalty |
| Massachusetts | Yes | Hours worked, hourly rate, all deductions, pay date, employer and employee names |
| Michigan | Yes | Hours worked, gross wages, pay-period dates, itemized deductions (MCL 408.479(2)) |
| Minnesota | Yes | Every pay period, 12+ items incl. Paid Leave deduction and employer contribution, sick-and-safe-time balance (181.032) |
| Mississippi | No | No Mississippi statute requires an itemized wage statement; federal FLSA recordkeeping only |
| Missouri | Limited | Minimal: a statement of total deductions at least monthly (RSMo 290.080); no itemization mandate |
| Montana | Yes | Itemized statement of every deduction with each payment (MCA 39-3-101) |
| Nebraska | Yes | Employer, hours, wages and deductions every payday (Neb. Rev. Stat. 48-1230(2)) |
| Nevada | Yes | Itemized deduction statement each payday (NRS 608.110); gross/net/hours records on request within 10 days (608.115) |
| New Hampshire | Yes | A statement of deductions each pay period (RSA 275:49) |
| New Jersey | Yes | Every pay period (N.J.S.A. 34:11-4.6(c)); 10+ employees must show gross, net, rate, hours |
| New Mexico | See the page | New Mexico pay stub rules |
| New York | Yes | With every payment (Wage Theft Prevention Act) |
| North Carolina | Yes | Itemized statement of deductions every pay period (G.S. 95-25.13(4)) |
| North Dakota | See the page | North Dakota pay stub rules |
| Ohio | Yes | Pay Stub Protection Act (ORC 4113.14), 8 required items · effective date reported as April 9, 2025, unverified (Ohio's state legal sites block automated access) |
| Oklahoma | See the page | Oklahoma pay stub rules |
| Oregon | Yes | Itemized statement with every payment, amount and purpose of each deduction (ORS 652.610) |
| Pennsylvania | Yes | Itemized statement each pay period |
| Rhode Island | Yes | Hours worked and every deduction with its reason, each payday (RIGL § 28-14-2.1) |
| South Carolina | Yes | Itemized gross pay and deductions each pay period (§41-10-30(C)); employers under 5 employees exempt |
| South Dakota | No | No wage-statement rule in SDCL ch. 60-11 |
| Tennessee | No | No wage-statement statute; paydays must be posted |
| Texas | Yes | Written earnings statement (LC §62.003) |
| Utah | See the page | Utah pay stub rules |
| Vermont | Yes | Hours, hourly rate, gross pay and every deduction itemized, each payday |
| Virginia | Yes | Every payday, enough detail to reconstruct gross-to-net; kept 3 years (§ 40.1-29(D)) |
| Washington | Yes | Itemized statement every payday (WAC 296-126-040) |
| West Virginia | Yes | An itemized statement of deductions every pay period (§21-5-9) |
| Wisconsin | Yes | Hours worked, rate of pay, and each deduction, every pay period (Wis. Stat. 103.457; DWD 272.10) |
| Wyoming | See the page | Wyoming pay stub rules |
A PayStubGo stub prints the pay period, hours and rate, gross pay, each deduction by name, net pay and year-to-date totals. Pick your state in the builder and its tax lines are estimated, and every field stays editable so the stub matches the payment that was made. Check your state’s line above for anything else its rule asks for.
Choose Your State
Choose a published state page to review state-specific paystub guidance. The builder works for any state, including those without a dedicated page.
51 State Pages
Need another state?
If your state does not have a dedicated page yet, you can still enter your pay details manually, review tax fields and deductions, choose a template, and create a clean PDF from the main US builder.
Beyond the tax lines
The federal rule is weekly, over 40 hours. California, Alaska, Nevada and Colorado add a daily trigger, and each works differently: Nevada’s applies only below a wage threshold, and Colorado pays on whichever of three calculations comes out highest.
Ohio has hundreds of municipal income taxes, Pennsylvania has local earned income tax, and Kentucky, Indiana, Michigan, Missouri and Maryland all have county or city lines that never appear in a state-level comparison. Your state page names the ones that apply.
Each state page shows its own take-home table, the deductions that apply there, and what the law requires on a pay stub, with the primary source for every figure.
Before You Export
PayStubGo creates US paystub records from the information you provide. Review earnings, deductions, tax fields, YTD values, and net pay before exporting your PDF. PayStubGo is not payroll software, and editable tax or deduction values should be checked before use.
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What year-to-date totals include and why they grow each pay period.
The details an employer puts on each employee's paycheck stub.
Keeping a clear record of what you were paid when nobody issues you a stub.
No. Some states have no income tax on wages, so a pay stub there carries no state income tax line. A few of those states still take another state line, such as paid leave or employee unemployment insurance. The table on this page lists every state.
The federal lines are: federal income tax, Social Security and Medicare follow the same rules in every state. The state lines differ. Most states withhold income tax, and some add a disability, paid leave or unemployment insurance line that comes out of the worker's pay.
No. Federal law requires employers to keep payroll records, not to hand over a statement, so the rule is set by each state. Most states require a pay stub, some do not, and a few set a narrower rule. The pay stub requirements table on this page has each state's line, and each state page gives the full rule and its source.
Yes. Pick your state in the builder and its income tax is estimated on the stub, staying at zero in states without one. You enter the company, employee, earnings and deductions, preview the stub, then download it.
They are estimates, not a guarantee. The figures use the current year's state rules for a single filer and leave out city, county and school district taxes. Every tax field on the stub is editable, and PayStubGo is a paystub generator, not payroll software.
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