Pay stub requirements in North Carolina

01 — The law

What North Carolina law requires

1. 01

   An itemized statement of deductions, when there are deductions

   The employer must furnish each employee with an itemized statement of deductions made from that employee’s wages under G.S. 95-25.8, for each pay period in which such deductions are made. The statute stops there: it does not require gross pay, net pay, hours or rates.

   N.C.G.S. § 95-25.13 — Notification, posting, and records →
2. 02

   Written notice of wages and payday at hiring

   Every employer must notify its employees in writing, at the time of hiring, of the promised wages and the day and place for payment.

   N.C.G.S. § 95-25.13 — Notification, posting, and records →
3. 03

   One pay period of warning before a pay cut

   Employees must be notified in writing at least one pay period before any change in promised wages. Wages may be increased retroactively without that notice; reductions may not.

   N.C.G.S. § 95-25.13 — Notification, posting, and records →
4. 04

   Wage policies in writing or on a posted notice

   Employment practices and policies with regard to promised wages must be made available to employees, either in writing or through a notice posted somewhere accessible to them.

   N.C.G.S. § 95-25.13 — Notification, posting, and records →
5. 05

   Any pay period from daily to monthly

   Wages and tips are due on the regular payday, and the pay period may be daily, weekly, bi-weekly, semi-monthly or monthly. Wages based on bonuses, commissions or other calculations may be paid as infrequently as annually if that is prescribed in advance.

   N.C.G.S. § 95-25.6 — Wage payment →
6. 06

   Minimum wage tracks the federal rate

   The statute sets the higher of $6.15 an hour or the federal minimum wage, which makes the operative rate $7.25. Full-time students, learners, apprentices and messengers as defined under the FLSA get 90 percent of that, rounded down to the nearest nickel.

   N.C.G.S. § 95-25.3 — Minimum wage →

02 — Local rates

Local rates above the North Carolina minimum

03 — What we calculate

What this generator calculates for North Carolina

State withholding for North Carolina is calculated from the 2026 figures the state publishes, and our test suite holds those figures against the state's own published calculation rather than against arithmetic of ours.

04 — Questions

Frequently asked questions

Does North Carolina require a pay stub?

Not a full one. G.S. 95-25.13(4) requires an itemized statement of deductions, and only for pay periods in which deductions were made. Gross wages, net wages, hours and rates are not on the statutory list, even though most payroll systems print them anyway.

Can my employer cut my pay without telling me first?

No. Written notice is required at least one pay period before any reduction in promised wages. The reverse is not true: a raise can be applied retroactively without advance notice.

How often must I be paid in North Carolina?

On the regular payday your employer sets. The pay period can be daily, weekly, bi-weekly, semi-monthly or monthly, and bonuses or commissions can be paid as rarely as once a year if that was agreed in advance.

Is the North Carolina minimum wage $6.15?

That is the state figure in the statute, but the law itself says the applicable rate is the higher of $6.15 or the federal minimum wage — so $7.25 applies. Students, learners, apprentices and messengers may be paid 90 percent of it.

How is North Carolina state tax withheld from my pay?

North Carolina applies a single rate to wages after a state standard deduction, so the amount withheld is not simply the rate times gross pay. This generator uses the 2026 withholding table published by the Department of Revenue.