LinePaycheckTHE PAYSTUB GUIDE
How to read a lineman paystub.
A paystub answers three questions: which work it pays for, how each amount was worked out, and what was taken out. Read it top to bottom, one line at a time, before comparing any totals.
An educational guide for U.S. lineworkers. It is not legal, tax, payroll or employment advice, and it does not decide what your agreement or employer owes you. Every dollar figure is a fictional example. Updated ; sources checked .
01 / The header: which work this pays for.
- Pay period: the first and last work dates covered. This is what you compare against your log.
- Pay date: when you were paid. It's usually days after the period ends, so don't use it to choose which work to compare.
- Employer, job and classification: make sure they match the work, especially after a contractor job or a step increase.
- Base rate: the straight-time rate payroll used. Check it against your rate sheet and its effective date.
Federal law requires employers to keep records of hours each day and each workweek, rates, straight-time and overtime earnings, deductions, and the period each payment covers (see Fact Sheet #21). Whether you must receive a pay statement, and what it shows, depends on your state.
02 / The earnings section, line by line.
Each line is a kind of pay with its own code. Codes are employer-specific; the ones below are illustrative.
| Code / description | Hours | Rate | Current | YTD |
|---|---|---|---|---|
| REG Regular | 40.00 | 58.40 | 2,336.00 | 74,752.00 |
| OT Overtime 1.5 | 8.00 | 87.60 | 700.80 | 11,563.20 |
| DT Double time | 4.00 | 116.80 | 467.20 | 5,606.40 |
| CO Callout | 2.00 | 116.80 | 233.60 | 2,803.20 |
| Gross wages | 3,737.60 | 94,724.80 | ||
| PD Per diem (reimbursement) | 5 days | 100.00 | 500.00 | 9,500.00 |
For each line, check three things: the hours against your log for that kind of time, the rate against your rule (base × multiplier), and hours × rate = current. Here, the callout line shows the 2 hours worked. If a 4-hour minimum applied, 2 more hours ($233.60) would be missing. The pay calculator uses this same fictional week.
03 / Current versus year to date.
The current column is this paycheck. The YTD column is the running total for the year. Use current figures to check a paycheck. Paystub scanners, and tired eyes at the end of a shift, often grab the larger YTD number by mistake. YTD is still useful: a line that's been missing all year, or a correction that has posted, shows up there.
04 / When hours look wrong.
- Premium-only overtime: all hours on the regular line, then overtime hours again at 0.5× the rate. Together they make 1.5×.
- Guaranteed hours: a callout or show-up minimum can add paid hours you didn't work.
- Different period: the paycheck may cover a different week than you think, or include a late correction.
- Travel and standby: they may be paid at a different rate or under a different code.
See the overtime guide for both overtime layouts side by side.
05 / Deductions, and why net pay is a different question.
- Taxes: federal income tax, Social Security and Medicare, and any state and local taxes.
- Before-tax deductions: for example retirement contributions and some health premiums.
- After-tax deductions: for example union dues under a check-off authorization, Roth contributions, or garnishments.
Net pay = gross pay + reimbursements − deductions. Check earnings first; a wrong deduction is a separate question for payroll or a tax professional.
06 / Reimbursements, adjustments and benefits.
- Reimbursements: per diem, mileage and tool allowances. Compare each with its own rule; see the per diem guide.
- Adjustments and retro pay: corrections for earlier periods. Note which work dates they belong to.
- Employer contributions: pension, health and training contributions the employer pays may be listed for information. They are not cash in this paycheck and not deductions from it.
07 / A sixty-second paystub check.
- Confirm the pay period matches the work you're checking.
- Check the base rate and its effective date.
- Total straight-time, overtime and double-time hours from your log; compare each line.
- Find every callout and guarantee.
- Check per diem against its days, separately from wages.
- Compare gross wages with your expected gross. Then read the full paycheck guide for anything that doesn't match.
How LinePaycheck reads a paystub.
Scan a paystub with the camera, choose a photo or PDF, or type the gross in. Text is recognized on your iPhone with Apple's Vision framework, and each figure is a suggestion until you confirm it. The app asks the questions that trip people up: does this cover the same dates, is the amount current or year to date, is it wage gross or a total that includes per diem, and is overtime printed full-rate or premium-only. See the paycheck check.
Common questions.
What does YTD mean on a paystub?
Year to date: the running total since the start of the year, or of the employer's payroll year. When you check a single paycheck, use the current-period column. YTD figures are useful for spotting a line that has been missing all year or a correction that has posted.
What is the difference between gross pay and net pay?
Gross pay is what you earned before anything is taken out. Net pay is what is left after taxes, benefit contributions, dues and other deductions. Check your earnings against gross wages, never against the deposit in your bank.
Why are some overtime hours shown at half my rate?
Your employer probably prints overtime as a premium-only line: all hours appear at straight time on the regular line, and the overtime hours appear again at 0.5 times the rate as a premium. Added together they equal 1.5 times the rate. Do not add a full 1.5 times line on top.
What are earnings codes on a paystub?
Short labels for each kind of pay, such as regular, overtime, double time, callout, holiday or per diem. Every employer uses its own codes. Ask payroll for the code list if a label is unclear, and match each code to the rule that should produce it.
Why do the hours on my paystub not match the hours I worked?
Common reasons are a different pay period, a guarantee such as a callout minimum adding paid hours, a premium-only overtime line repeating hours, travel or standby paid differently, or a correction for an earlier period. Work through each line before assuming hours are missing.
Sources.
- U.S. Department of Labor, Fact Sheet #21: Recordkeeping Requirements under the FLSA.
- U.S. Department of Labor, Fact Sheet #23: Overtime Pay Requirements of the FLSA.
- IRS, Publication 463: Travel, Gift, and Car Expenses.
More lineworker pay guides.
- Lineman pay calculatorTurn hours, multipliers and callout minimums into expected gross pay, then compare it with your paystub.
- How to check your paycheckMatch the period, compare gross with gross, and trace each difference to hours, a rate or a rule.
- Lineman overtime and double timeWeekly overtime, daily tiers, double time, the regular rate, and how overtime shows up on a paystub.
- Callout pay and minimumsHow a callout minimum turns two hours of work into four paid hours, and what to record each time.
- Storm work payWhat to log on a restoration deployment so you can check the paychecks that follow it.
- Per diem and subsistenceKeep per diem separate from wages, track it by work date, and know where the tax rules live.
- Apprentice lineman payStep percentages, advancement dates, and how to check that each paycheck uses the right step rate.
- Lineman pay glossaryPlain definitions of the pay terms on agreements, timesheets and paystubs.