How do you read the deductions on a pay stub?
A pay stub has four zones: gross pay, pre-tax deductions (401(k), health, HSA), taxes (federal, state, FICA), and post-tax deductions (Roth, garnishments). Net pay = gross − all four. The YTD column is the key to spotting errors.
Anatomy of a typical pay stub
| Zone | Common lines | Reduces taxable income? |
|---|---|---|
| Earnings | Regular, OT, bonus | This is gross pay |
| Pre-tax deductions | 401(k), health, dental, HSA, FSA | Yes (except FICA still applies to 401(k)) |
| Taxes | Fed withholding, SS, Medicare, state, local | — |
| Post-tax deductions | Roth 401(k), union dues, garnishments | No |
How to read this table
- With 4 reference points in the "anatomy of a typical pay stub" table, the fastest way to use this page is to find the closest row, take its common lines, then stress-test it ±30% before you build a plan on it.
Context
Quick audit: your year-to-date Social Security tax should equal 6.2% of YTD gross wages (up to $176,100 in 2025) — if it's off, payroll made an error. 'FITW' is federal income tax withholding, not a separate tax. If your net pay changed and nothing else did, compare the YTD columns across two stubs to find which line moved. Imputed income (like employer life insurance over $50,000) adds to taxable wages without adding cash.
What moves this number
Filing status and W-4 settings
Married filing jointly roughly doubles bracket widths and the standard deduction, so the same salary withholds very differently by status. Dependents, second jobs, and extra-withholding entries on the W-4 move every paycheck.
State and local taxes
Nine states levy no wage income tax while top marginal rates elsewhere exceed 10%, and cities like New York add their own layer. The same salary can differ by hundreds of dollars per month purely on location.
Pre-tax benefits
Traditional 401(k), HSA, and health premiums come out before income tax, shrinking both taxable income and the withholding on each check — a raise in contributions costs less take-home than the headline amount.
Methodology
Structure follows the standard US payroll register: earnings → pre-tax deductions → employee taxes → post-tax deductions → net pay, with year-to-date accumulators for each line.
Assumptions and caveats
- Figures use current-year federal brackets and standard deductions; your actual withholding depends on your W-4 and state.
- Estimates exclude credits (Child Tax Credit, EITC), which can materially change the final number.
- This is educational arithmetic, not tax advice — confirm decisions with a tax professional.
- This page was last reviewed on 2026-10-01. Ranges are updated as new data lands, so re-check before using them in a contract or a plan.
- Use these numbers as a starting range, not a guarantee — your own historical data always beats a benchmark.
Frequently asked questions
How do you read the deductions on a pay stub?
A pay stub has four zones: gross pay, pre-tax deductions (401(k), health, HSA), taxes (federal, state, FICA), and post-tax deductions (Roth, garnishments). Net pay = gross − all four. The YTD column is the key to spotting errors.
Where do these numbers come from?
Structure follows the standard US payroll register: earnings → pre-tax deductions → employee taxes → post-tax deductions → net pay, with year-to-date accumulators for each line.
How can I estimate my own number instead of using a benchmark?
Use the Take-Home Pay Calculator on RevenueLab — it takes your own inputs and returns a figure specific to your setup, which is always more accurate than a published range.
Model your own numbers
Related reading
More answers in this category
- How do you calculate take-home pay?
- How do you calculate net pay from gross pay?
- What percentage of a paycheck goes to taxes?
- How do you calculate FICA taxes on a paycheck?
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Last updated 2026-10-01.