These states require employers to “furnish,” “give” or “provide” a statement that details an employee’s pay information. These states do not require that the pay statement be in writing or on paper. Consequently, a reasonable interpretation of the laws suggests an employer can comply with the pay stub requirements in these states by furnishing an electronic pay stub. An employer must insure that employees can access electronic pay stubs to comply with the law.

Most state agencies have endorsed this interpretation. The opinions of some state agencies, however, vary. In those cases, state agencies have offered an interpretation that might include additional requirements – like the capability to print the electronic statement1.

Alaska New Hampshire
Arizona New Jersey
Idaho New York
Illinois North Dakota
Indiana Oklahoma
Kansas Pennsylvania
Kentucky Rhode Island
Maryland South Carolina
Michigan Utah
Missouri Virginia
Montana West Virginia
Nebraska Wisconsin
Nevada Wyoming

1In Kentucky, the opinion of the Division of Employment Standards, for example, requires an employer to provide print capabilities for an electronic pay stub to comply with state statute. See AMERICAN PAYROLL ASSOCIATION, 3 PAYSTATE UPDATE, 18-2 (September 2001). The Kentucky statute, itself, does not require a pay stub to be printed or written.