Common Paycheck Deductions Explained
Federal tax, FICA, state tax, benefits, retirement, and other deduction lines you will often see on a U.S. pay stub.
Statutory taxes
- Federal income tax — based on W-4 and Publication 15-T methods
- Social Security & Medicare — FICA employee shares
- State income tax — where the state levies wage tax
- Local tax / SDI / PFML — jurisdiction-specific
Benefit & retirement deductions
Health premiums, HSA/FSA contributions, and 401(k)/403(b) deferrals often appear as separate lines. Pre-tax vs post-tax treatment changes taxable wages.
Other deductions
Garnishments, charitable contributions, uniform fees, or loan repayments may appear when authorized or court-ordered.
How to review
Each period, confirm new deduction lines after open enrollment or a life event. YTD columns help catch duplicates or missing benefits.
Frequently asked questions
Why did a new deduction appear without notice?
Ask payroll. Some changes follow elections you signed; garnishments may arrive via legal order. You are entitled to understand each line.
Sources
See also our full sources list, methodology, and editorial standards. This page is educational and not tax, legal, or accounting advice.
Put the numbers on a real stub
Preview federal, FICA, and state amounts with your own pay details.