Pay Statement Template Instructions - Pay Stubs and Pay Statements Law

Sep 22, 2026

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Guidance for employers to complete a Maryland compliant pay statement or pay stub for each pay period under the Pay Stubs and Pay Statements Law effective October 1, 2024. The instructions describe required fields such as pay date, pay period start and end dates, employer legal name and address, and a contact telephone number. They cover overtime-exempt and non-exempt selections, regular, overtime, premium/differential, salary, piece-rate, and other compensation reporting. The document also explains deductions, leave reporting expectations, tip-credit limitations for restaurant employers, and final gross earnings, total deductions, and net pay.

LanguageEnglish

CategoryInvoices

FormatPDF

Pages3

Reading Time1 min

AccessFree to download

Pay Statement Template Instructions

Required Pay Statement Fields

Compensation Reporting Rules

Deductions, Leave, and Final Pay Totals

The Pay Stubs and Pay Statements Law, effective on October 1, 2024, requires employers to provide employees with a written or electronic pay statement containing certain speciﬁc information about the employee’s compensation, for each pay period. The Maryland Department of Labor has developed a template for employers to create compliant pay statements for employees. Use of the template is optional for employers. However, a properly completed pay statement using the template will be found compliant with the requirements of the law. Instructions and guidance for employers choosing to use the template is as follows: Pay Date The date the payment is made. Pay Period Start and End Date Indicate the start and end dates ofthe period during which work was performed that are covered by the payment. Employer Information ● Name: Enter your company’s legal name as registered with the state ● Address: Provide the full address of your business. ● Telephone Number: Provide a phone number for a person that employees may contact about their pay. Employer Information The template is provided for all compensation arrangements, including salary for workers exempt from overtime pay requirements under federal and state law. If an employee is overtime exempt, select “Yes” in this box, and proceed to the portion of the form reporting salary earnings. If an employee is not overtime exempt, select “No” and proceed. ● Hourly Earnings: ○ Regular: Indicate the rate paid for regular hours, and the number of hours worked during the pay period. If an employee works in two or more classiﬁcations with different rates, ﬁll out a separate line for each rate. ○ Indicate the employee’s overtime rate, and the number of overtime hours worked during the pay period. ● If an employee receives a premium or different rate for certain hours worked (such as a night or weekend differential, or a different rate for standby or reporting hours, for example), identify that pay type, provide that rate and report those hours and earnings here. Use an additional box for each separate rate of pay, as needed. ● Salary Earnings If an employee is exempt from overtime pay requirements and receives a salary, indicate the salary rate (X dollars per week, or X dollars per year) in the “rate” box, and report the earnings for the pay period under Gross Earnings. Piece Rate Earnings Some employees are paid by the “piece” or unit, and not by the hour. If an employee receives piece rate earnings, an employer must report the basis or unit of pay, the rate paid per unit, the number of units for which the employee is receiving compensation during the pay period, and earnings. If an employee receives piece rate pay based on different units (for example, one rate per pound for one type of produce, and a different rate per pound of another), the information must be reported for each of the units separately. Further, hours worked by the employee during the pay period must be reported to ensure minimum wage compliance. Please note that employers have responsibility for ensuring that total pay meets all applicable minimum wage and overtime requirements. Other Compensation This table is for reporting other forms of compensation that are not based on hours, salary, or piece rate. These could include bonuses, commissions, and tips, for example. Use a separate line for each type of compensation. Maryland law requires that restaurant employers who pay a subminimum wage to tipped employees based on credited tips must provide written notice to employees and must also provide certain additional information, including the effective hourly rate of pay and the information upon which that rate was calculated. This template pay statement does not include that additional information, or satisfy the requirements of that law. See [https://www.labor.maryland.gov/labor/wages/esswagerangefaq.shtml](https://www.labor.maryland.gov/labor/wages/esswagerangefaq.shtml) for ad

FAQs

What are the required items for a compliant pay statement in this template?

The template guidance requires a pay date, pay period start and end dates, employer legal name and full address, and a telephone number for employee contact regarding pay. It also requires specific compensation reporting for each pay period.

How should an employer report compensation for overtime-exempt versus non-exempt employees?

If overtime exempt, select “Yes” and complete the salary earnings portion as applicable. If not overtime exempt, select “No” and proceed with hourly earnings reporting, including regular hours and overtime details.

What rules apply to reporting piece-rate and other non-hourly compensation?

For piece-rate pay, report the unit basis, rate per unit, number of units compensated during the pay period, and earnings, including separate reporting for different units. Other compensation such as bonuses, commissions, and tips should be reported using separate lines for each compensation type.

Sep 22, 2026

Upload by Fahsai