Compare the two pay stubs for equivalent pay periods, then account for regular gross earnings, every tax and deduction line, and net pay separately. A raise can increase gross pay without increasing take-home pay by the same amount: withholding, benefits, retirement contributions, and timing all affect the check. This guide covers U.S. federal withholding and general paycheck reading; state and local rules vary.
How to compare the stubs fairly
- Match the pay periods. Note each stub’s start and end dates, payday, pay frequency, and hours or days covered. If the raise took effect in the middle of a period, the first new-rate check may include only a partial period at the higher salary.
- Separate one-time or unusual pay. Identify bonuses, commissions, overtime, retroactive pay, and other adjustments before comparing ordinary salary earnings. The IRS lists overtime, bonuses, commissions, and retroactive pay increases as examples of supplemental wages in Publication 15 (2026).
- Compare regular gross earnings. Match salary or ordinary-hours earnings for equivalent periods. Annual salary on a compensation notice is not directly comparable to gross pay on a single paycheck. If the amount or effective date does not fit the notice, confirm the payroll treatment with your employer.
- Compare each withholding and deduction line. Mark changes in federal income tax, any state or local income tax, Social Security and Medicare, retirement contributions, health coverage, and other deductions. Employers withhold taxes and may deduct benefits such as health insurance or retirement savings, as Consumer.gov’s paycheck guide explains.
- Compare net pay last. Net pay is what you receive after deductions. Reconcile its change against the difference in gross earnings and the changes in each withholding or deduction line; a smaller take-home increase by itself does not show that the salary calculation is wrong.
A pay statement shows what you earned and what was taken out. The IRS defines gross pay as earnings before deductions and net pay as the amount received after deductions in its Understanding Taxes tutorial. The CFPB also explains these paycheck terms in Calculating the Numbers in Your Paycheck.
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Current-period amounts and YTD totals are different
For a check-to-check comparison, use each stub’s current-period amounts. Year-to-date (YTD) figures accumulate earlier paychecks, so they are not a like-for-like measure when a salary changed during the year. YTD totals can still help with a cumulative review, but keep them separate from the current-check comparison.
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For federal income tax, the IRS Tax Withholding Estimator instructions distinguish current-period withholding from YTD withholding. Use the current-period figure to compare the two checks; do not substitute the cumulative YTD amount. The estimator’s Income and Results pages explain where to locate those figures.
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- Pre-deduction (IRA, 401k, medical, eligible deduction etc) and post-deduction (child spouse support, judgement, medical, etc.) amounts are also taken into account while calculating a paycheck.
- Actual federal tax tables are used for calculations.
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Why take-home pay may rise by less than the salary
Gross pay is only one part of a paycheck. Federal income-tax withholding depends on earnings in each payroll period, the payroll period itself, and the information on your Form W-4—not just the headline annual salary. Benefit costs, retirement contributions, and other deductions may also change or continue to come out of the check.
To see what happened, calculate the gross-pay difference for equivalent periods and compare it with the change in each tax and deduction line. This shows whether the smaller net-pay increase is accounted for by withholding or deductions, rather than leaving the difference unexplained.
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When to check federal withholding
A salary change can affect your projected annual tax and withholding. The IRS advises checking withholding after personal or financial changes; its Publication 505 (2026) describes comparing projected withholding with estimated tax liability. The IRS estimator also recommends checking again after you receive a pay statement reflecting new income.
- Gather the new pay statement and the other information requested by the IRS Tax Withholding Estimator.
- Review its estimate and instructions to assess whether federal withholding is on track for your expected annual tax.
- If the estimate suggests withholding is too high or too low, consider whether to submit an updated Form W-4. The IRS explains the form’s role in Topic 753.
What to ask payroll if the numbers do not line up
- If regular salary earnings or the effective date do not match your compensation notice, ask payroll or HR to confirm the effective date, how the pay period was handled, and whether the check includes a partial-period or retroactive adjustment.
- If a deduction changed, ask which enrollment election, plan rate, or payroll setting produced the new amount.
- If you suspect a specific payroll error, have both statements, employer records, and your work jurisdiction available. General federal paycheck guidance cannot determine whether an individual calculation is correct or whether state or local pay-statement requirements were met.
The federal sources here explain general paycheck reading and withholding; they do not establish the rules or correction deadlines that apply in every state or locality. They also are not a guide to payroll rules outside the United States.
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- Calculates a paycheck for all 52 states and for all filing status (single, married, head of household ) and pay periods (daily, weekly, bi weekly, semimonthly, monthly, annually).
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- Pre-deduction (IRA, 401k, medical, eligible deduction etc) and post-deduction (child spouse support, judgement, medical, etc.) amounts are also taken into account while calculating a paycheck.
- Actual federal tax tables are used for calculations.
- Provides annual summary of gross pay, net pay, Federal tax holding, State Tax holdings, Social security and Medicare.
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