🇺🇸 Payroll in
United States
Everything employers need to run compliant payroll in United States — contributions, deductions, payslip rules, and filing obligations.
Running Payroll in United States — Step by Step
Register for payroll
Before making any salary payment in United States, you must register with the relevant tax authority and obtain an employer registration number.
Determine payroll frequency
United States has statutory requirements around how often employees must be paid. Your employment contracts must state the agreed pay cycle.
Calculate gross pay and deductions
Gross pay must meet the statutory minimum wage. Deductions include income tax withheld at source and employee social security contributions.
Calculate employer contributions
Employers in United States must pay employer-side social security contributions on top of gross salary.
Issue compliant payslips
Every employee must receive a payslip on or before each pay date showing gross pay, all deductions, employer contributions, and net pay.
File and remit on time
Payroll taxes and social security contributions must be filed and remitted to United States authorities on time. Late payment penalties can be significant.
Payslip Requirements — United States
Statutory payslip obligations for employers in United States.
Format
Paper or Electronic
Delivery
Same day as pay
Retention
4 years
Digital Valid
Yes
Required Payslip Items
- ✓Employee name and SSN (last 4 digits)
- ✓Employer name and EIN
- ✓Pay period start and end date
- ✓Pay date
- ✓Regular hours worked
- ✓Overtime hours worked
- ✓Hourly rate or salary
- ✓Gross earnings
- ✓Federal income tax withheld
- ✓State income tax withheld (where applicable)
- ✓Social Security tax withheld (6.2%)
- ✓Medicare tax withheld (1.45%)
- ✓State unemployment tax (employee — where applicable)
- ✓Other deductions (401k, health insurance, FSA — itemised)
- ✓Net pay
- ✓YTD gross
- ✓YTD federal tax
- ✓YTD Social Security
- ✓YTD Medicare
The US has no federal law requiring payslips but most states mandate them. California, New York, and most other states require written or electronic pay stubs on each pay day. Must show all deductions. W-2 forms issued by 31 January annually. Electronic pay stubs are accepted in most states. Retention: FLSA requires employers to keep payroll records for 3 years; most states require 4 years for tax purposes.
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This guide is for informational purposes only and does not constitute legal or tax advice. Always consult a qualified local payroll specialist.
About This Guide
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rules
- ✓ For guidance only — not legal advice
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