Here’s a practical guide you can hand to HR, finance, or your payroll vendor, plus how payroll tools can support compliance—and where they fall short. (By the way, BK Reader recently covered Brooklyn small-business challenges, including wage issues and paycheck transparency in local workplaces.)
What New York State requires on every pay stub
Under New York Labor Law §195(3), every employee must receive a wage statement with each payment of wages that includes at least:
- Pay period start and end dates
- Employee name
- Employer name, address, and phone number
- Rate(s) of pay and the basis (hourly, salary, piece, commission, etc.)
- Gross wages, itemized deductions, any allowances/credits claimed toward minimum wage (e.g., tips, meals), and net wages
- For non-exempt employees: regular hourly rate(s), overtime rate(s), and the number of regular and overtime hours
- For piece-rate employees: the piece rate(s) and the number of pieces
NYSDOL publishes a one-page sample (Form LS-49) that shows the required fields in context. Use it as your template audit checklist.
The NYC twist for Brooklyn employers: safe & sick leave on the stub
Because you’re in NYC, the Earned Safe and Sick Time Act (ESSTA) requires that each pay period you inform employees of:
- the amount of safe/sick leave accrued during the period,
- the amount used during the period, and
- the total balance available.
You can do this on the pay stub or via an employee-accessible electronic system.
Can pay stubs be electronic? Yes, with access and printability
Electronic wage statements are permitted, but there’s a catch: workers must be able to access their statements on a computer provided by the employer and print a copy for their records. Build that access (and time on the clock to use it) into your rollout if you’re going paperless.
Timing and recordkeeping
- Delivery: Provide the wage statement with every paycheck. There’s no exception for direct deposit.
- Retention: Keep payroll records and wage statements for six years. That includes hours, rates, gross/net wages, deductions, and any allowances/credits claimed.
What happens if you miss something?
New York’s Wage Theft Prevention Act allows damages of up to $250 per day per employee for failing to provide required wage statements, capped at $5,000 per employee in civil actions. This is separate from any unpaid wage claims or agency penalties.
Where payroll tools help (and what to watch out for)
Well-built pay stubs are largely about consistent fields and clean math. Payroll tools like ThePayStubs, PayStubCreator, and PayStubs.net can streamline layout, calculations, and PDF delivery so your team isn’t hand-building stubs. Just make sure every required NY field is mapped (see the LS-49 checklist) and that NYC safe/sick details appear each pay period.
Important: These tools don’t absolve you of legal obligations. They format data, but you’re responsible for the inputs (correct hours, rates, credits) and the outputs (what shows up on the stub). Never use any generator to fabricate income. Misrepresentation can trigger wage theft, tax, and fraud exposure.
Common pitfalls (and quick fixes)
- Missing employer contact info. NY requires your name, address, and phone on each statement. Hard-code this in your payroll system’s stub header so it can’t be omitted.
- Overtime details left out. For non-exempt staff, list regular rate(s), OT rate(s), and the number of regular/OT hours for the period. If rates vary, itemize by rate.
- Allowances not itemized. If you claim tips, meals, or lodging toward minimum wage, show them clearly on the stub. Hospitality and certain wage orders can add extra detail. Check your wage order.
- Ignoring NYC leave disclosure. Even perfect state-law stubs must add NYC’s accrued, used, and total safe-and-sick information each pay period (or provide it in an accessible electronic system). Build these fields (or portal widgets) now.
- Paperless without a printer plan. Electronic is fine only if employees can access and print on a company-provided computer, without undue delay. Post simple instructions and train supervisors.
A quick Brooklyn compliance checklist
□ Map your stub to LS-49 and the statutory list in §195(3).
□ Layer on NYC ESSTA: show accrued, used, and total safe/sick balances each pay period (on the stub or via an employee-accessible system).
□ If paperless: ensure company-provided access and printing for wage statements.
□ Retention: hold payroll records and stubs for six years.
□ Audit cadence: re-check after wage order updates or policy changes.
Bottom line:
Do two things right: meet New York’s detailed wage-statement rules and add NYC’s per-period safe/sick disclosure. Your Brooklyn business will give employees transparent pay information while steering clear of costly penalties.
