Pay Stub Requirements in New York

Short answer Yes. New York private-sector employers must furnish a wage statement with every wage payment showing the covered work dates, employee and employer identification, pay rates and basis, gross wages, deductions, allowances, net wages, and applicable hours, piece-rate, home-care-benefit, and prevailing-wage-supplement details. Electronic delivery is allowed when the worker can access the statement on an employer-provided computer and print a copy. A missing statement can support two hundred fifty dollars for each workday the violation occurs or continues, capped at five thousand dollars, plus costs and reasonable attorney's fees.
State
New York
Statute checked
August 17, 2026
Sources
6 statutes

At a glance

Governing law and coverageN.Y. Lab. Law § 195(3). All private-sector employers; federal, state, and local government employers excluded. Charter/private schools and nonprofits covered; employees working in other states not covered (NYSDOL FAQ)
Must provide a statement and whenFurnish each employee a statement with every payment of wages (§ 195(3))
Pay period, employer, and employee identificationDates of work covered; employee name; employer name, address, and phone number. No employee number or SSN field stated (§ 195(3))
Gross earnings, hours, rates, and pay basisRate(s) and basis; gross wages. Non-overtime-exempt: regular/overtime rates and regular/overtime hours. Piece-rate: each rate and pieces at each rate (§ 195(3))
Deductions, net pay, allowances, and other required itemsDeductions, minimum-wage allowances, and net wages; applicable home-care-aide benefits and prevailing-wage supplements need specified type/rate detail or accompanying notice (§ 195(3))
Electronic delivery, consent, printing, and storageAllowed if workers can access statements on an employer-provided computer and print copies. No express consent or paper opt-out stated in the cited NYSDOL guidance
Employee copy access and employer retentionOn request, written explanation of wage computation. Employer keeps contemporaneous true/accurate payroll records at least 6 years; no employee statement-copy deadline or fee stated (§ 195(3)-(4))
Enforcement, damages, penalties, and deadlines$250 per workday violation occurs/continues, $5,000 cap, costs and reasonable fees; injunctive/declaratory relief discretionary (§ 198(1-d)). Six-year limitations period (§ 198(3))

Requirements one by one

Every wage payment carries the core statement

Labor Law § 195(3) requires the employer to furnish the statement “with every payment of wages.” It must identify the dates of work covered, the employee, and the employer by name, address, and phone number.

The same statement lists every applicable rate and the pay basis—hour, shift, day, week, salary, piece, commission, or another basis—along with gross wages. It also lists deductions, allowances claimed as part of the minimum wage, and net wages.

Hours, piece work, and specified benefits add detail

For an employee who is not exempt from overtime compensation under the cited New York rules, § 195(3) requires the regular and overtime rates plus the number of regular and overtime hours. For piece-rate pay, it requires every applicable piece rate and the number of pieces completed at each rate.

Home-care-aide benefits and prevailing-wage supplements are conditional fields. When applicable, the statement identifies each type and its hourly rate or is accompanied by the notice that § 195(3) permits.

Electronic delivery requires access and printing

NYSDOL's Wage Theft Prevention Act FAQ, question 28, says wage statements may be electronic only when workers can access them on a computer provided by the employer and can print a copy for their records. The cited guidance does not state a separate consent or paper-opt-out formula.

Payroll records last six years

Labor Law § 195(4) requires contemporaneous, true, and accurate payroll records to be maintained and preserved for at least six years. Section 195(3) separately gives an employee, upon request, a written explanation of how the wages were computed. The cited provisions do not set a deadline or copy charge for a request for duplicate past statements.

A missing statement has a workday-based remedy

Labor Law § 198(1-d) provides $250 for each workday that the missing-statement violation occurs or continues, capped at $5,000, together with costs and reasonable attorney's fees. A court may also award injunctive or declaratory relief. Labor Law § 198(3) sets a six-year limitations period for an action on a liability imposed by the article.

What trips people up

The ordinary field list is not the end of the calculation. Overtime status, piece-rate pay, home-care-aide benefits, and prevailing-wage supplements can add details to the statement.

Electronic availability is not enough if the worker cannot practically use the record. The Department's permission expressly depends on employer-provided computer access and the ability to print.

The new-hire pay notice is a different document. Section 195(2) allows some pay changes to be reflected on a wage statement, but this page addresses the statement delivered with wages, not the separate hiring and change-notice rules.

Common questions

Does the statement need both regular and overtime hours for everyone?

No. Section 195(3) attaches that hours-and-rates list to employees who are not exempt from overtime compensation under New York law or regulation.

Can an employee ask how the employer calculated the pay?

Yes. Section 195(3) says that, upon request, the employer must furnish a written explanation of how the wages were computed.

Is $5,000 awarded for one missing statement?

Not automatically. Section 198(1-d) uses $250 for each workday the violation occurs or continues, with $5,000 as the total cap for the employee's civil statement claim.

Statutes and sources

  • N.Y. Lab. Law § 195(3)-(4). Statement timing and fields, written computation explanation, and six-year payroll retention. Official text (accessed July 13, 2026).
  • N.Y. Lab. Law § 198(1-d), (3). Missing-statement damages, fees, other relief, and six-year filing period. Official text (accessed July 13, 2026).
  • NYSDOL Wage Theft Prevention Act FAQ. Private-sector coverage and electronic-statement access and printing conditions. Official PDF (accessed July 13, 2026).

Source links

Every statute quoted above, linked, with the date we checked it.

N.Y. Lab. Law § 195(3) · accessed 2026-08-17
N.Y. Lab. Law § 195(4) · accessed 2026-08-17
N.Y. Lab. Law § 198(1-d) · accessed 2026-08-17
N.Y. Lab. Law § 198(3) · accessed 2026-08-17
This page is general legal information about state-law wage-statement and pay-stub requirements, not legal advice about a payroll system, paycheck, or wage claim. The required fields can depend on employee classification, pay method, industry, the deductions or credits used, and whether the statement is paper or electronic. Separate laws govern wage rates, overtime, deductions, leave accrual, direct deposit, payroll cards, tax forms, recordkeeping, and final pay. Verified against the official statute, regulation, or agency material on the date shown; confirm current law or consult the state labor agency or a licensed attorney before relying on it.

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