Pay stub requirements

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Wage and Hour Bulletin

June 2021

Minnesota earnings statement laws

Image of a pay stub

At the end of each pay period, employers are required to provide all employees with a written statement of earnings. Earnings statements (also called pay stubs or check stubs) are important payroll records for employers and employees that document information about wages paid, hours worked, deductions made and benefits accrued by an employee.

It's important that employers review these requirements and compare them to what is currently included on their earnings statements. Regular review of pay stubs by employees is also important because catching missing wages, hours or incorrect deductions early can be easier to fix than correcting long-term errors.


Earnings statements

Earnings statements must include the following.

  1. The name of the employee.
  2. The total hours worked by the employee in the pay period, unless the worker is considered exempt under the Minnesota Fair Labor Standards Act.
  3. The Rate or rates of pay, including whether the employee is paid by the hour, shift, day, week, salary, piece, commission or other method.
  4. Any allowances claimed for meals and lodging under Minnesota Rules 5200.
  5. The gross pay earned by the employee in the pay period.
  6. The net pay after all deductions are made.
  7. A list of all deductions (taxes, insurance, union dues, other) made from the employee's pay.
  8. The date the pay period ended.
  9. The employer's legal and operating name.
  10. The employer's telephone number.
  11. The physical address of the main office or principal place of business and a mailing address, if different.

Electronic or paper earnings statements?

If an employer chooses to provide an earnings statement electronically, it must provide access to an employer-owned computer during an employee's regular working hours to review and print earnings statements.

If an employer receives a written request from an employee to receive future earnings statements in writing rather than electronically, with at least 24 hours notice, the employer must honor that request going forward.


Other resources


Questions?

Labor Standards serves the citizens of Minnesota by providing
information about the state's wage, hour and employment laws.

Phone:  651-284-5075 or 800-342-5354
Email:  dli.laborstandards@state.mn.us
Website:  www.dli.mn.gov/laborlaw