--- title: "Pay Statement Requirements: State and Territory Laws and Regulations | SPARK Blog | ADP" description: "The laws requiring employers to include specific information on pay statements vary from state to state and may be different based on occupation or ..." --- [Legislation](/spark/legislation) # Pay Statement Requirements: State and Territory Laws and Regulations [![Eye on Washington Article contributor](/-/media/adp/blog/images/placeholders/eow_contributor.jpg?h=300&iar=0&w=300&rev=b149cf7745734d359653676a74648319&hash=A5E14414815B203B27D5E29C353BBD71)Eye on Washington Team]() - [Share Spark Article on LinkedIn](https://www.linkedin.com/shareArticle?mini=true&url=https://www.adp.com/spark/articles/2023/10/pay-statement-requirements-state-and-territory-laws-and-regulations&title=Pay%20Statement%20Requirements%3A%20State%20and%20Territory%20Laws%20and%20Regulations&summary=%3Cp%3E%3Cem%3ECurrent%20as%20of%20January%2010%2C%202025.%3C%2Fem%3E%3C%2Fp%3E&source=in1.com) - [Share Spark Article on Facebook](http://www.facebook.com/share.php?u=https://www.adp.com/spark/articles/2023/10/pay-statement-requirements-state-and-territory-laws-and-regulations) - [Share Spark Article on Twitter](https://twitter.com/intent/tweet?url=https://www.adp.com/spark/articles/2023/10/pay-statement-requirements-state-and-territory-laws-and-regulations&text=Pay%20Statement%20Requirements%3A%20State%20and%20Territory%20Laws%20and%20Regulations) - [Share Spark Article via Email](mailto:?subject=Pay%20Statement%20Requirements%3A%20State%20and%20Territory%20Laws%20and%20Regulations&body=https://www.adp.com/spark/articles/2023/10/pay-statement-requirements-state-and-territory-laws-and-regulations) - Print Spark Article _Current as of January 10, 2025._ A pay statement (also known as a pay stub, check stub or wage statement) provides pay information to employees and generally includes: - the employer's name - hours worked - pay rates - gross earnings - taxes - deductions - net earnings, and - paid time off information. The laws requiring employers to include specific information on pay statements vary from state to state and may be different based on employee occupation or method of compensation. The penalties for non-compliance can be significant. It is, therefore, important to understand the requirements and recognize the differences. As a starting point, we have developed the chart linked below covering state and territory laws and regulations governing pay statement requirements. ## Pay Statement Requirements **[Download the latest chart detailing pay statement requirements for states and territories.](https://www.adp.com/-/media/adp/resourcehub/pdf/pay_statement_requirements_chart.pdf "Pay Statement Requirements - States and Territories, ADP")** [![Sept. 2024 Pay Statement Compliance Fed and State ADP](/-/media/adp/blog/articles/bodyimages/9/1/910765_pay-statement-requirements-state-and-territory-laws-and-regulations.jpg "sept. 2024 pay statement compliance fed and state adp")](https://www.adp.com/-/media/adp/resourcehub/pdf/pay_statement_requirements_chart.pdf "Pay Statement Compliance for States and Territories ADP Sept 202") _This information is provided with the understanding that ADP is not rendering legal advice._ Tags - [state and local](/spark/tags?tag=state+and+local&id=d5a97208-f93f-44d2-b37e-e5b387ed0fb1) - [Payroll Administration](/spark/tags?tag=payroll+administration&id=8becdb34-e6f8-40f9-b30e-8561f33c6191) - [Direct Deposit](/spark/tags?tag=direct+deposit&id=c14f556a-53ac-4660-a272-1b53a71f340d) - [Payroll Processing](/spark/tags?tag=payroll+processing&id=c838ca06-96ed-4999-abdd-350db01942c3) - [Large Business](/spark/tags?tag=large+business&id=da8875ac-7465-4bcf-806e-5dd75b0f0281) - [Midsize Business](/spark/tags?tag=midsize+business&id=ed5f006b-9890-489d-af6b-c51fa913d56a) - [Multinational](/spark/tags?tag=multinational&id=c39754fa-0694-4912-bd0b-6f890934cba3) - [Small Business](/spark/tags?tag=small+business&id=ee8af402-30fe-4e17-a237-de495c06060f) - [Articles](/spark/tags?tag=articles&id=703b772a-0d50-44b6-9a71-8b2d3c6d745e) - [Business Owner](/spark/tags?tag=business+owner&id=b157d401-6b35-4667-9737-d8dda961638a) - [HR](/spark/tags?tag=hr&id=9a271fd0-5b38-4880-81fb-8749b1059f9a) - [Payroll](/spark/tags?tag=payroll&id=09b7bd2c-e10f-45bb-88d6-4203e9a789c0) - [Small Business Payroll](/spark/tags?tag=small+business+payroll&id=84b0e36b-f019-4e9d-9ba3-9b58b053f2a4) - [Tax](/spark/tags?tag=tax&id=17288b8c-df05-4828-ba0b-4ab1f4dd39b9) Subscribe to SPARK updates Stay in the know on the latest workforce trends and insights. 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