Pay Statements

State laws generally require that an employee receive a pay statement. Many state laws regarding pay statements have similar language, requiring every employer to “furnish each employee with a statement with every payment of wages.” But what does that mean?

Electronic Pay Statements

Are employers allowed to email pay statements to employees? Can employers provide access to pay statements via a company Internet or intranet website? Most of the state laws do not actually address electronic delivery because many of the state laws were written long before such technology existed.

Federal law

The Electronic Signatures in Global and National Commerce Act (E-Sign Act), effective October 1, 2000 – establishes the validity of electronic records and signatures. In 1999, the National Conference of Commissioners on Uniform State Laws adopted a model act for adoption by state legislatures called the Uniform Electronic Transaction Act (UETA). UETA provides a legal framework for electronic transactions; it gives electronic signatures and records the same validity and enforceability as manual signatures and paper-based transactions. Almost every state has enacted a version of the UETA. By adopting UETA, states have the authority to modify, limit, or supersede some E-Sign Act provisions.

All states allow electronic delivery as long as certain conditions are met (most having to do with security measures to protect confidential employee information and employee access to the statement). Naturally, the electronic form of the pay statement must include all of the information required by the state labor code and must be available to the employees by payday.

What must be included on the employee’s pay statement?

Most states’ laws regulate the items that must appear on each employee’s paystub or pay statement. These include gross and net pay, itemized deductions, pay rates and hours worked, etc. Some state laws also include special provisions for certain classes of employees, such as migratory farm laborers, piece rate workers, and commissioned salespeople. It is important for employers to be aware of state laws regarding pay statements, as there are often costly penalties or fines associated with violations.

Pay Statement Data

The following data comes from the Payroll Industry Report – Results of PayrollOrg’s Survey of Salaries & the Payroll Profession, August 2025.