Pay Stub Abbreviations and Deduction Codes: The Complete Glossary

Q: What does FIT mean on a pay stub?

FIT stands for federal income tax withholding, the amount your employer withholds toward your annual federal income tax based on your W-4. Some payroll systems print it as FED, FWT (federal withholding tax), or FED W/H. It is the only federal tax line that is not a flat percentage, so it varies with your wages and W-4 settings.

Q: What does SDI mean on a pay stub?

SDI is State Disability Insurance, a state program that replaces part of your wages if you cannot work due to illness, injury, or pregnancy. California's SDI, often printed as CASDI, is 1.3% of wages in 2026 and also funds Paid Family Leave. Hawaii, New Jersey, New York, and Rhode Island have their own disability programs with different labels.

Q: What does EE and ER mean on a pay stub?

EE means employee and ER means employer. An EE column shows what came out of your pay; an ER column shows what your employer paid on your behalf, such as its matching Social Security and Medicare tax or its share of health premiums. ER amounts do not reduce your net pay.

Q: What does GARN mean on a paycheck?

GARN is a wage garnishment: money your employer is legally required to withhold and send to a third party under a court or agency order, such as a creditor judgment, unpaid taxes, or student loans. Child support orders are often labeled separately as CS or CHILD SUP. Federal law caps most garnishments at 25% of disposable earnings.

Q: Are pay stub abbreviations the same everywhere?

No. Tax names and rates come from law, but the abbreviations are chosen by each payroll system. ADP, Paychex, Gusto, Workday, and UKG all print their own codes, and employers can rename deduction codes. The same idea can appear as FIT, FED, or FWT, and the same code (like MED) can mean different things on different stubs.

Q: What does DD mean on a pay stub?

DD usually means direct deposit. A DD line or column shows how your net pay was split across bank accounts, often with the last digits of each account. If your full net pay went by direct deposit, the check amount on the stub may be zero, which is normal.

Pay stub abbreviations fall into two groups: the names of taxes and programs set by law (Social Security, Medicare, state disability insurance), and the codes each payroll system invents to print them on a narrow line (FIT, OASDI, SWT, 401K-R). The first group is fixed. The second group is not standardized at all: ADP, Paychex, Gusto, Workday, and UKG each print their own codes, and employers can rename deduction codes to whatever they like. That's why your stub may say FWT where a friend's says FED W/H.

This glossary covers both, organized the way a stub is: earnings first, then taxes, then deductions, then the bookkeeping columns. We build pay stub templates in more than 40 formats, and each one needs labels that fit a few characters of width, so we've seen how the same deduction gets squeezed into very different codes. Where a code's meaning is consistent across systems, we say so. Where it's a common convention that could differ on your stub, we flag that too.

For the full line-by-line walkthrough, with a labeled sample stub and the math behind every number, start with how to read a pay stub. This page is the reference companion.

How to Use This Glossary

Each table has a "How consistent?" column:

Law means the thing itself is defined by statute and the code is a widely used shorthand for it.
Common means most payroll systems use this code for this meaning.
Varies means you'll see this code with more than one meaning, so check where it sits on your stub (earnings, taxes, or deductions) before trusting the definition.

Earnings Codes

These appear in the earnings block, each with hours, rate, current amount, and YTD.

Code	Meaning	How consistent?
REG, REGULAR, RG	Regular pay for standard hours or salary	Common
SAL, SALARY	Salaried pay for the period	Common
OT, OVT, O/T	Overtime, at least 1.5 times the regular rate for nonexempt hours over 40 in a workweek	Common
DT, DBL, DBLTIME	Double time, 2 times the regular rate (required in some cases under California law, otherwise by policy or contract)	Common
HOL, HOLIDAY	Holiday pay, for a holiday off or worked	Common
HOLW, HOL WRK	Holiday worked premium	Varies
PTO	Paid time off taken	Common
VAC, VACATION	Vacation pay taken	Common
SICK, SCK, PSL	Paid sick leave taken	Common
BRV, BEREAV	Bereavement leave pay	Common
JURY	Jury duty pay	Common
BON, BONUS	Bonus (supplemental wages)	Common
COMM, COM	Commission	Common
TIPS, CC TIPS, CASH TIPS	Reported tips (credit card tips paid through payroll, or cash tips reported for tax)	Common
SHIFT, DIFF, SHDIFF	Shift differential for nights, weekends, or other shifts	Common
RETRO	Retroactive pay for an earlier period (a late raise or correction)	Common
ADJ	Adjustment, a one-time correction up or down	Varies
CALLBK, ON CALL	Call-back or on-call pay	Common
PCS, PIECE	Piece-rate earnings	Common
SEV, SEVER	Severance	Common
GTL	Group term life insurance over $50,000 (taxable value added to wages, no cash paid)	Common
IMP, IMPUTED	Imputed income: the taxable value of a non-cash benefit	Common
REIMB, EXP	Expense reimbursement, usually non-taxable	Varies

Two lines in that table confuse people every year. GTL and other imputed income lines add money to your gross pay that you never receive in cash. IRS rules treat employer-paid group term life coverage above $50,000 as taxable, so payroll adds its value to wages and then subtracts it back out below. Your taxes go up slightly; your net pay doesn't include the "income." And tips often appear twice: once as earnings, so they're taxed, and again as a deduction, because you already have the cash. Employees who receive $20 or more in tips in a month must report them to the employer, which withholds tax on them, per IRS Publication 531.

Federal Tax Codes

Code	Meaning	How consistent?
FIT, FED, FWT, FED W/H, FITW	Federal income tax withholding, based on your W-4	Law (codes common)
SS, OASDI, SOC SEC, SSEC, FICA-SS, SOCSEC	Social Security tax: 6.2% of wages up to $184,500 in 2026	Law (codes common)
MED, MEDI, MEDCR, MEDICARE, FICA-MED, MWT	Medicare tax: 1.45% of all wages	Law (codes common)
ADDL MED, MED ADDL, AMT	Additional Medicare Tax: 0.9% on wages over $200,000	Law (codes common)
FICA	Social Security and Medicare combined, 7.65% up to the wage base	Law
FUTA	Federal unemployment tax, paid only by the employer	Law

FICA is the umbrella name, from the Federal Insurance Contributions Act, for Social Security plus Medicare. Some stubs print one FICA line at 7.65%, others split it. If you see "OASDI," that's the Social Security half under its formal name, Old-Age, Survivors, and Disability Insurance. The 2026 wage base and maximum ($11,439) come from the Social Security Administration. Our explainer on what OASDI is covers why it stops mid-year for higher earners.

FUTA should never appear as a deduction from your pay. It's an employer-only tax. If you see it at all, it's in an employer (ER) column.

State Tax and State Program Codes

State codes are where stubs differ most, because each state has its own taxes and its own programs.

Code	Meaning	Where you'll see it	How consistent?
SIT, SWT, ST W/H, STATE	State income tax withholding (often prefixed with the state, like CA SIT or NY SWT)	41 states and DC	Common
SDI, CASDI, CA SDI	State Disability Insurance; in California 1.3% of wages in 2026 with no cap, including Paid Family Leave	California	Law (code common)
VPDI, VDI	Voluntary Plan Disability Insurance: an employer-run plan approved to replace state SDI	California	Law
TDI	Temporary Disability Insurance	New Jersey, Rhode Island, Hawaii	Law
TCI	Temporary Caregiver Insurance (Rhode Island's paid family leave, collected with TDI)	Rhode Island	Law
FLI	Family Leave Insurance, 0.23% of wages up to $171,100 in 2026	New Jersey	Law
UI, SUI, UI/WF/SWF	Employee share of unemployment insurance plus Workforce Development and Supplemental Workforce funds	New Jersey (0.425% combined in 2026), Alaska, Pennsylvania	Law
SUTA	State unemployment tax, normally employer-only	Most states (ER column)	Law
DBL, NY DIS, NYSDI	New York disability benefits: 0.5% of wages, maximum $0.60 per week	New York	Law
PFL, NYPFL	New York Paid Family Leave: 0.432% of wages in 2026, up to $411.91 for the year	New York	Law
PFML, PML, FAMLI, PLO	Paid family and medical leave employee share (labels vary by state, like FAMLI in Colorado and PLO for Paid Leave Oregon)	Washington, Massachusetts, Connecticut, Oregon, Colorado, Delaware, Minnesota and others	Law (codes vary)
WA CARES, LTC, LTSS	Washington's long-term care premium, 0.58% of wages, employee-paid	Washington	Law
STT, OR TRANSIT	Oregon statewide transit tax, 0.1% of wages	Oregon	Law

A few notes on the ones people ask about:

New Jersey stubs carry the most state codes. A New Jersey worker can see UI/WF/SWF, TDI, and FLI on one stub. For 2026 the employee rates are 0.425% combined for UI/WF/SWF on the first $44,800, 0.19% for TDI, and 0.23% for FLI, each of the last two on the first $171,100, per the New Jersey Department of Labor.
New York's DBL cap is decades old. New York Workers' Compensation Law section 209 caps the employee's disability contribution at one-half of one percent of wages, but no more than 60 cents a week, which is why the DBL line is tiny. Paid Family Leave is a separate, larger line.
Rhode Island cut its rate for 2026. The combined TDI/TCI employee rate is 1.1% on wages up to $100,000, according to the Rhode Island Department of Labor and Training.

For which states run these programs and how they show up, see what is SDI on a pay stub.

Local Tax Codes

Code	Meaning	Where	How consistent?
LIT, LOCAL, LCL	Local income tax (generic)	Many states	Varies
CITY, CTY, plus city name	City income tax, such as NYC, Detroit, or Columbus	NY, MI, OH, MO and others	Varies
NYC, NYC W/H	New York City resident income tax	New York	Common
YNK, YONKERS	Yonkers income tax surcharge	New York	Common
EIT	Earned income tax, Pennsylvania's local wage tax	Pennsylvania	Law (code common)
LST, LS TAX, EMST	Local Services Tax, a Pennsylvania flat head tax, maximum $52 per year	Pennsylvania	Law
PHL, PHILA WAGE	Philadelphia wage tax	Pennsylvania	Common
SD, SCHL DIST, SDIT	School district income tax	Ohio, Pennsylvania	Varies
CNTY, COUNTY	County income tax	Maryland, Indiana, others	Varies
OPT, OCC PRIV	Occupational privilege tax, a flat monthly head tax (Denver's employee share is $5.75 per month)	Colorado cities	Law
OLT, OCC LIC	Occupational license tax	Kentucky, Alabama localities	Varies

Pennsylvania's Local Services Tax can never exceed $52 per person per year no matter how many municipalities you work in, so if you see more than that withheld, ask payroll.

Deduction and Benefit Codes

Code	Meaning	Pre-tax or post-tax?	How consistent?
401K, 401(K), K-PLAN	Traditional 401(k) contribution	Pre-tax for income tax, still subject to FICA	Common
ROTH, 401K-R, RTH	Roth 401(k) contribution	Post-tax	Common
403B, 457, TSP	Retirement plans for nonprofit, government, and federal employees	Pre-tax (Roth versions post-tax)	Common
CATCHUP, 401K CU	Age 50+ catch-up contribution	Same as the underlying plan	Common
LOAN, 401K LN	401(k) loan repayment	Post-tax	Common
HSA	Health Savings Account contribution	Pre-tax, also FICA-exempt through payroll	Common
FSA, HCFSA, MED FSA	Health Flexible Spending Account	Pre-tax, FICA-exempt	Common
DCAP, DCFSA, DEP CARE	Dependent care FSA (up to $7,500 for 2026)	Pre-tax, FICA-exempt	Common
MED, MEDICAL, HLTH	Medical insurance premium	Usually pre-tax (Section 125)	Varies (MED can also mean Medicare tax)
DEN, DENTAL	Dental insurance premium	Usually pre-tax	Common
VIS, VISION	Vision insurance premium	Usually pre-tax	Common
125, SEC125, CAFE	Section 125 cafeteria plan deduction	Pre-tax, FICA-exempt	Common
LIFE, SUPP LIFE, VOL LIFE	Supplemental life insurance	Usually post-tax	Common
AD&D, ADD	Accidental death and dismemberment insurance	Usually post-tax	Common
STD, LTD	Short-term or long-term disability insurance	Pre- or post-tax, depends on plan	Varies
TRANS, PARK, COMMUTER	Transit or parking benefit	Pre-tax	Common
UNION, DUES	Union dues	Post-tax	Common
GARN, WG	Wage garnishment	Post-tax	Common
CS, CHILD SUP, SUPPORT	Child support withholding order	Post-tax	Common
LEVY, IRS LEVY, TAX LEVY	Federal or state tax levy	Post-tax	Common
SL, STUDENT LN, AWG	Student loan administrative wage garnishment	Post-tax	Common
ESPP	Employee stock purchase plan	Post-tax	Common
CHAR, UW, CHARITY	Charitable contribution, such as United Way	Post-tax	Common
ADV, ADVANCE	Repayment of a pay advance	Post-tax	Varies
UNIF, TOOLS	Uniform or tool deduction	Post-tax	Varies

The pre-tax column is the one worth understanding, because it decides which taxes a deduction lowers. A traditional 401(k) reduces your income tax wages but not your Social Security and Medicare wages. A Section 125 health premium reduces both, per IRS Publication 15-B. That's why one stub can show two different "taxable wages" figures. Our guide to pre-tax vs post-tax deductions explains the full set.

For garnishment-type codes (GARN, CS, LEVY, AWG), federal law caps most garnishments at 25% of disposable earnings and child support at 50% to 60%, according to the Department of Labor. Uniform and tool deductions can't bring your pay below minimum wage under the FLSA, per DOL Fact Sheet #16.

Bookkeeping Columns and Other Codes

These describe the stub itself rather than any specific pay or deduction.

Code	Meaning	How consistent?
CUR, CURRENT, THIS PERIOD	Amount for this pay period	Common
YTD	Year to date: total since the first pay date of the calendar year	Common
MTD, QTD	Month to date, quarter to date	Common
GROSS	Total earnings before any deductions	Common
NET, NET PAY	Take-home pay after every deduction	Common
TAXABLE WAGES, FED TAXABLE	Wages subject to federal income tax after pre-tax deductions	Common
SS WAGES, MED WAGES, FICA WAGES	Wages subject to Social Security or Medicare tax	Common
EE	Employee (amounts you paid)	Common
ER	Employer (amounts your employer paid, not taken from you)	Common
HRS, UNITS	Hours worked or units for the line	Common
RATE	Hourly or per-unit rate	Common
DD, DIR DEP, ACH	Direct deposit	Common
CHK, CHK#, CHECK NO	Paper check number	Common
ADV, NON-NEG	Advice or non-negotiable: a stub for a direct deposit, not a check you can cash	Common
EXEMPT, EXMPT	Exempt from withholding (or, on older stubs, a count of exemptions)	Varies
ALLOW, ALLOWANCES	Withholding allowances from a W-4 filed before 2020	Common (legacy)
FS, FIL STAT, M/S	Filing status used for withholding	Common
PP, PER, PERIOD	Pay period dates	Common
PAY DATE, CHK DATE	Date wages were paid	Common
EMP ID, EE ID, FILE #	Employee ID or payroll file number	Common
DEPT, CO CODE, LOC	Department, company code, or work location	Varies
ACCR, BAL, USED	Leave accrued, remaining balance, hours used	Common

YTD is the column most people need decoded, because it's the one landlords and lenders read and the one that previews your W-2. We give it its own guide: what does YTD mean on a pay stub. And if you're trying to work out why your take-home is so much smaller than your rate suggests, gross pay vs net pay breaks the gap down line by line.

ALLOW is a leftover from before 2020. The redesigned Form W-4 dropped withholding allowances, so if your stub still shows allowances, you may be on a pre-2020 W-4, which the IRS allows employers to keep using. If your withholding seems off, filing a new W-4 is the fix.

Can't Find Your Code? A Three-Step Method

Payroll systems let employers create custom codes, so no glossary covers everything. When a code isn't here:

Check which block it sits in. Earnings add to gross, taxes and deductions subtract. That alone narrows the meaning: "MED" under taxes is Medicare; under deductions it's a premium.
Check the math. Divide the amount by your gross pay or your taxable wages. If you get a clean rate, like 0.1% (Oregon transit), 0.58% (WA Cares), 6.2% (Social Security), or 1.45% (Medicare), you've likely identified it. A fixed dollar amount that repeats every period is usually a benefit premium, a flat local tax, or dues.
Look for the legend. Many payroll portals, including ADP's, include a code legend or let you click a code for its full name. If yours doesn't, payroll or HR can tell you, and you're entitled to know what's being taken from your pay. Our walkthrough of how to read an ADP pay stub shows where that legend lives on the most common format.

If a code still doesn't make sense, or a deduction appears that you never authorized, ask payroll in writing. State wage statement laws in many states require deductions to be itemized for exactly this reason; our guide to pay stub requirements by state shows what yours requires.

Frequently Asked Questions

What does FIT mean on a pay stub?

FIT stands for federal income tax withholding, the amount withheld toward your annual federal income tax based on your W-4. Some systems print it as FED, FWT, or FED W/H. It is the only federal tax line that is not a flat percentage.

What does OASDI mean on my paycheck?

OASDI is Old-Age, Survivors, and Disability Insurance, the formal name for Social Security tax. In 2026 it is 6.2% of your wages up to $184,500. Other systems label it SS, SOC SEC, SSEC, or FICA-SS.

What does MED or MEDI mean on a pay stub?

Under taxes, MED, MEDI, MEDCR, or FICA-MED is the Medicare tax: 1.45% of your wages with no cap, plus 0.9% on wages over $200,000. Under deductions, MED often means a medical insurance premium instead, so check which section it appears in.

What does SDI mean on a pay stub?

SDI is State Disability Insurance. California's SDI, often printed as CASDI, is 1.3% of wages in 2026 and also funds Paid Family Leave. Hawaii, New Jersey, New York, and Rhode Island run their own disability programs with different labels.

What is FLI on a pay stub?

FLI is Family Leave Insurance, New Jersey's paid family leave program. In 2026 New Jersey workers contribute 0.23% of wages up to $171,100, alongside separate TDI and UI/WF/SWF deductions.

What does EE and ER mean on a pay stub?

EE means employee and ER means employer. EE amounts came out of your pay; ER amounts are what your employer paid on your behalf, like its matching Social Security and Medicare tax. ER amounts do not reduce your net pay.

What does GARN mean on a paycheck?

GARN is a wage garnishment that your employer must withhold under a court or agency order. Child support is often labeled CS separately. Federal law caps most garnishments at 25% of disposable earnings.

Are pay stub abbreviations the same everywhere?

No. Tax names come from law, but the abbreviations are chosen by each payroll system, and employers can rename deduction codes. The same tax can appear as FIT, FED, or FWT, and MED can mean either Medicare or a medical premium.

What does DD mean on a pay stub?

DD usually means direct deposit. A DD line shows how your net pay was split across bank accounts. If all of your net pay went by direct deposit, the check amount may be zero, which is normal.

What does 125 mean on a pay stub?

A 125 or SEC125 code points to a Section 125 cafeteria plan, which lets you pay health, dental, vision, or FSA contributions pre-tax. These deductions lower both your income tax wages and your Social Security and Medicare wages.

The Takeaway

Pay stub abbreviations look like a private language, but they come in two layers you can separate. The taxes and programs are set by law, so their rates are checkable: 6.2% for Social Security, 1.45% for Medicare, a published rate for each state program. The codes on top are payroll-system shorthand, which is why the same tax wears three different labels and one label (MED) can mean two things. When a code isn't in a table, the block it sits in and a quick division usually tell you what it is.

For the complete walkthrough of a stub, with every one of these lines in context, go back to how to read a pay stub. And to see what your own deductions should be, the paycheck calculator estimates every federal and state line for 2026.