Paycheck Stub Abbreviations: Meaning of Every Code

By the USPaycheckGuide Editorial Team · Reviewed by Shaharyar Abid · Last updated September 26, 2026

Pay stubs are full of short codes that payroll systems use to save space, and they are rarely explained. If you have ever stared at FED WH, OASDI/EE or IMPUTED INC and wondered what was being taken from your pay, this paycheck stub abbreviations glossary is for you. Below you will find the meaning of dozens of common codes grouped by where they appear on your stub, plus tips for spotting errors, what to do when your employer uses an unfamiliar label, and how to compare your stub with an independent estimate.

1. How to use this glossary

Payroll providers such as ADP, Paychex, Gusto and Workday each use their own labels, and employers can rename lines, so the same tax may appear as FED WH on one stub and FITW on another. Use the groups below to find the section of your stub where the abbreviation appears, then read the definition. When two spellings are listed together they refer to the same thing. If your code is not here, ask your payroll department for the plain-language name and whether the deduction is pre-tax or post-tax. For a full walkthrough of the layout, see how to read your paycheck stub, and for the big picture, read our US paycheck guide.

2. Earnings and hours

REG / REGULAR: Regular earnings: hours worked at your normal hourly rate, or your standard salary for the period.

OT / OVERTIME: Overtime pay, generally at least 1.5 times your regular rate for non-exempt employees working over 40 hours in a workweek.

DT / DOUBLE TIME: Pay at twice the regular rate, required in some states for very long shifts and offered voluntarily elsewhere.

HOL / HOLIDAY: Pay for a company holiday, whether worked or not, depending on employer policy.

PTO: Paid time off, a combined bank of vacation, personal and sometimes sick days that shows as hours earned, used and remaining.

VAC / SICK: Vacation or sick pay used during the period, shown separately when employers track them apart.

COMM: Commission earnings based on sales or performance.

BONUS / SUPP: Bonus or supplemental pay, often withheld at a flat federal rate of 22% or combined with regular wages.

TIPS: Tips reported to the employer, taxable for income tax and FICA.

SHIFT DIFF: Shift differential, extra pay for evening, night or weekend hours.

GROSS: Total earnings before taxes and deductions for the pay period.

NET: Take-home pay after all taxes and deductions.

YTD: Year to date, the running total from January 1 to the current pay date.

CURRENT: The amount for this pay period only, as opposed to year-to-date totals.

3. Federal and payroll taxes

FED WH / FITW / FIT: Federal income tax withholding, based on your Form W-4 and IRS withholding tables.

OASDI / SS / SOC SEC: Old-Age, Survivors and Disability Insurance, the Social Security tax of 6.2% up to the annual wage base ($184,500 in 2026).

MED / MEDI / MEDICARE: Medicare tax of 1.45% on all wages, plus 0.9% above $200,000 for single filers.

FICA: Federal Insurance Contributions Act tax, meaning Social Security plus Medicare combined.

EE: Employee, used to label the employee share of a tax or benefit.

ER: Employer, used to label the employer share, such as an employer 401(k) match or employer FICA.

ADDL MED: Additional Medicare Tax of 0.9% on wages over the threshold.

FUTA: Federal Unemployment Tax Act tax, paid by employers and not deducted from employees.

SUTA / SUI: State unemployment tax or insurance, paid by employers in almost every state; a few states also collect a small employee contribution.

W-2: The year-end wage and tax statement that employers must provide by January 31.

W-4: The form you give your employer to set federal income tax withholding.

4. State and local taxes

ST WH / SIT: State income tax withholding.

LOC / CITY / MUNI: Local, city or municipal income tax withheld in states such as Ohio, Pennsylvania, Michigan and New York.

EIT: Earned income tax, the local wage tax common in Pennsylvania.

LST: Local services tax, a small annual per-worker tax in some Pennsylvania municipalities.

SDI: State disability insurance, an employee-paid program in California, New Jersey, New York, Rhode Island and Hawaii, among others.

SUI EE: State unemployment insurance employee contribution, charged in a few states such as New Jersey and Pennsylvania.

PFL / FLI: Paid family leave or family leave insurance, funded partly or fully by employees in some states.

WA CARES: Washington long-term care program payroll deduction.

IL-W-4 / MI-W4 / IT 4: State withholding certificates used in Illinois, Michigan and Ohio to set state withholding.

5. Pre-tax deductions

401K / 401(K) / 403B: Traditional retirement plan contribution taken before federal income tax, but not before Social Security or Medicare.

ROTH 401K: Retirement contribution taken after tax; qualified withdrawals are tax-free later.

HSA: Health Savings Account contribution, triple tax-advantaged for medical costs when paired with a high-deductible plan.

FSA / HCFSA: Flexible spending account for health care costs; funds generally must be used within the plan year.

DCFSA: Dependent care FSA for child or adult care costs.

MED / DENT / VIS: Medical, dental and vision premiums, usually pre-tax through a cafeteria plan.

SEC 125 / CAFE: Section 125 cafeteria plan that lets you pay certain benefits before tax.

COMMUTER / TRANSIT / PARKING: Pre-tax commuter benefit contributions for transit or parking.

PRETAX: A general label for any deduction taken before income tax.

6. Post-tax deductions

POST TAX / AFTER TAX: A general label for deductions taken after taxes.

GARN / GARNISH: A court-ordered wage garnishment for debts such as child support, student loans or taxes.

CHILD SUPP: Child support withheld under a court or agency order.

LTD / STD: Long-term or short-term disability insurance premiums, sometimes taxable depending on who pays.

LIFE / AD&D: Voluntary life or accidental death insurance premiums.

UNION / DUES: Union dues withheld from pay.

CHARITY / UW: Charitable payroll giving, such as United Way.

LOAN / ADV: Repayment of a payroll advance or loan.

IMPUTED INC: Imputed income, a taxable value assigned to a benefit such as employer-paid life insurance above a limit; it raises taxable wages but adds no cash.

7. Quick rules to verify the tax lines

• Social Security: multiply taxable wages by 0.062 until the year-to-date wages reach $184,500 in 2026.
• Medicare: multiply taxable wages by 0.0145 with no cap, and add 0.9% of wages above $200,000 for the Additional Medicare Tax.
• Federal withholding: depends on your W-4, so compare it with the W-4 withholding calculator or the paycheck calculator.
• State withholding: compare with your state calculator, such as Illinois, Pennsylvania or Ohio.
• Net pay: gross minus every tax and deduction should equal the deposit.

8. Pre-tax versus post-tax: why the label matters

Whether a deduction is pre-tax or post-tax changes your take-home pay and your tax bill. A pre-tax deduction reduces the wages used to calculate income tax, so a $100 contribution might cost you only $75 to $80 of take-home pay. A post-tax deduction is taken from money already taxed, so it costs the full amount. Some deductions are pre-tax for income tax but not for FICA, notably traditional 401(k) contributions, while health premiums through a cafeteria plan can reduce both. A few states tax deductions differently from the federal system, for example Pennsylvania still taxes traditional 401(k) deferrals. Knowing which category each line belongs to lets you decide whether a benefit is worth it.

9. Codes that signal a possible error

• A tax line for the wrong state or city. Common after a move or a new remote job.
• A garnishment you do not recognize. Ask for the court or agency order.
• Imputed income you were not told about. It increases taxable pay without adding cash.
• OT hours missing or paid at the regular rate. Compare with your timesheet and the overtime calculator.
• Social Security still coming out after the wage base. Year-to-date Social Security should stop at the annual maximum.
• Duplicate benefit deductions. Check enrollment records after open enrollment.

10. What to do if a code is unclear

Start with your payroll or HR portal, which often has a legend. If not, ask in writing and keep the answer. Provide the pay date, the exact code and the amount. Employers are generally required to keep payroll records, and many states require an itemized statement of deductions. If a deduction is unauthorized, contact your state labor department. Keep your pay stubs and your Form W-2, since the year-to-date totals on your last stub should match your W-2 for wages, federal tax, Social Security and Medicare.

11. Key takeaways

• FED WH is federal income tax; OASDI is Social Security; MED is Medicare.
• EE means employee and ER means employer.
• Pre-tax deductions reduce income tax; post-tax deductions do not.
• Labels differ by payroll provider, so ask when unsure.
• Check every tax line against a calculator estimate.

12. More codes you may see

13. Codes from payroll providers

Each payroll system uses its own abbreviations, so the same deduction can appear as MED, MEDIC, MCARE or FICA-M depending on the provider. If a code is not on this list, look for a legend on the back of a paper stub or a help link in your online payroll portal, or ask payroll for a code list. Your employer is required in most states to explain deductions on request, and you should never accept an unexplained deduction without asking.

Frequently Asked Questions

What does FED WH mean on a pay stub?

It stands for federal withholding, the federal income tax taken from your pay based on your W-4.

What is OASDI on my paycheck?

OASDI is the Social Security tax, 6.2% of wages up to $184,500 in 2026.

What does EE mean on a paycheck?

EE means employee, so OASDI/EE is the employee share of Social Security tax. ER means employer.

What is YTD on a pay stub?

YTD means year to date, the total from January 1 through the current pay date.

What is SDI on my paycheck?

SDI is state disability insurance, an employee-paid payroll deduction in states such as California and New Jersey.

What is imputed income on a pay stub?

It is the taxable value of certain benefits, such as employer-paid life insurance over a limit, that increases taxable wages without adding cash pay.

Why does my stub show my employer 401(k) match?

Employer contributions are shown for information. They are not deducted from your pay.

Where can I find a paycheck abbreviations PDF?

Payroll providers, colleges and employers publish paycheck guides, but the definitions on this page cover the most common codes and stay updated for 2026.

What does GTL mean on my pay stub?

Group-term life: the taxable value of employer-paid life insurance coverage above $50,000, added to wages for tax but not paid to you in cash.

What does RETRO mean on my pay stub?

Retroactive pay: a correction for an earlier pay period, such as a raise that took effect before it was processed.

What does ADV mean on a pay stub?

An advance, or the repayment of one, such as an earlier pay or travel advance being deducted.

What does SUI mean?

State unemployment insurance, deducted from employee pay only in a few states such as Alaska, New Jersey and Pennsylvania.

What does FLI mean?

Family leave insurance, a payroll contribution for paid family leave in states such as New Jersey and New York.

What does NET mean on a pay stub?

Net pay: the amount you receive after all taxes and deductions.

This article is for general education only and is not tax, legal or investment advice. Figures and rules change; confirm details with the IRS or a qualified professional before making decisions.