Employee pay stubs

• Author: Nicholas L. Bourdeau
• Pages: 29-36

3-1

Chapter 3

Employee Pay Stubs

TABLE OF CONTENTS

§3:00 THEORY

§3:10 TYPICAL LINE ENTRIES

§3:10.1 Dates of Service or Hours Worked

§3:10.2 Rate of Pay

§3:10.3 Overtime

§3:10.4 Salary

§3:10.5 Sick Leave, Vacations, Holidays

§3:10.6 Shift Differential

§3:10.7 Commissions

§3:10.8 Benefits

§3:10.9 Cafeteria Plans (Section 125 of IRS Code)

§3:10.10 Health Savings Accounts (HSA)

§3:10.11 Archer Medical Savings Accounts (MSA)

§3:10.12 Flexible Spending Accounts (FSA)

§3:10.13 Federal Withholding; State Withholding; Local Withholding; FICA Withholding;

Medicare Withholding

§3:10.14 Health Insurance

§3:10.15 Retirement

§3:10.16 Loan Payments

§3:10.17 Garnishments

§3:10.18 Child Support Payments

§3:10.19 Other

§3:20 BATTLE LINES

QUICK TAKE

When employees are paid, they routinely get a statement along with the check that

relays information such as the dates worked, gross pay, Federal withholding, State withhold-

ing, FICA withheld, sick leave taken, insurance paid and so forth. These statements can be

invaluable in describing the earnings of a parent.

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