Every code on a U.S. pay stub, with a plain-English explanation. Browse by category, or just search by name below.
Federal income tax withheld from your paycheck based on your W-4 elections. This goes directly to the IRS.
Same as FWT — federal income tax withheld. Different payroll systems use different abbreviations for the same …
Umbrella term covering both Social Security (6.2%) and Medicare (1.45%) taxes. Combined that's 7.65% of your g…
This is your Social Security tax — 6.2% of your wages up to $168,600/year. It funds retirement, disability, an…
Social Security withholding — 6.2% of gross wages up to the annual wage cap. Same as OASDI.
Medicare withholding — 1.45% of all wages, no cap. Funds the federal health insurance program for people 65+.
Extra 0.9% Medicare tax on wages over $200,000 (single) or $250,000 (married). Only applies to high earners.
State income tax withheld. Rate varies by state — from 0% (Texas, Florida) to 13.3% (California top bracket).
Same as SWT — state income tax. The abbreviation depends on your payroll provider.
State-run short-term disability insurance. Mainly CA, NY, NJ, HI, and RI. Funds paid leave if you can't work.
State unemployment tax. Usually paid by your employer — if you see this as an employee deduction, verify with …
City or county income tax. Common in Philadelphia, NYC, Pittsburgh, Cleveland, and other major cities.
State-mandated insurance for parental leave, serious illness, or family care. Common in MA, WA, CT, OR, CO.
Pre-tax contribution to your employer-sponsored retirement plan. Reduces taxable income now. 2024 limit: $23,0…
After-tax retirement contribution. You pay taxes now, but withdrawals in retirement are tax-free.
Like a 401(k) but for employees of nonprofits, schools, and hospitals. Same 2024 limit of $23,000.
Retirement plan for government and some nonprofit employees. No early withdrawal penalty before age 59½.
Another name for a 403(b) plan, common in education and healthcare. Pre-tax contributions reduce current taxab…
Pre-tax account for medical expenses paired with a high-deductible health plan. Triple tax advantage. 2024 lim…
Pre-tax account for medical or dependent care expenses. Use-it-or-lose-it. 2024 limit: $3,200.
Pre-tax account for childcare or elder care expenses. 2024 limit: $5,000 per household.
Employer-funded account to reimburse your medical expenses. Only your employer contributes.
Health insurance premium if continuing coverage after leaving a job. Usually much more expensive.
Insurance for short-term disability. Pays a portion of your salary (typically 60%) for weeks or months.
Insurance for extended disability — kicks in after short-term disability ends. Covers months to years of misse…
Coverage above $50,000 is taxable income — added to your gross even though you don't receive cash.
Your standard base pay — hourly rate × hours worked, or your prorated salary.
Pay for hours beyond 40/week. Federal law requires at least 1.5× your regular rate.
2× your regular rate. Required by some states (like California) for extreme overtime.
Compensation for vacation, sick, or personal days taken this pay period.
Performance or sign-on bonus. Federal withholding is typically a flat 22% on bonuses.
Sales commission earned this pay period. Also taxed at supplemental income rates (22% federal).
Reported tips included in taxable wages. Social Security and Medicare taxes apply to tip income.
Taxable value of a non-cash benefit. Added to gross income for tax purposes even though you don't receive cash…
Total you contributed to your traditional 401(k) this year. Reduces Box 1 wages but not Social Security or Med…
Total HSA contributions (yours + employer's) made through payroll. Report on Form 8889.
What your employer paid for your health insurance. Informational only — not taxable, not deductible.
Employer items that don't fit elsewhere: SDI, union dues, PFML premiums. Each employer decides what to list.
Running total of earnings or deductions from January 1 through this pay period.
Court-ordered deduction for child support, unpaid taxes, or creditor judgments. Legally required.
IRS or state seizure of wages to collect unpaid taxes. Similar to garnishment but from a tax authority.
Membership fees paid to your labor union. May be pre-tax depending on your union and employer.
Small premium for confidential counseling, financial advice, or legal services. Usually very low cost.
Catch-all for deductions that don't fit standard categories. Contact HR to confirm what this covers.