It is important to be aware of every deduction to your gross income and how these affect your net income. The section of your paystub entitled "Benefits or Deductions" contains a concise summary of these deductions. The "Pay Stub Summary" section contains your gross and net income figures. You can recalculate your actual income by subtracting the sum of your personal deductions from your gross income.

Every deduction and contribution has a purpose and you should identify what that purpose is. Whether a deduction is optional or not, it is coming out of your paycheck. Where is the money going?


Some deductions and contributions are required by law (also called statutory), and therefore are automatically taken out of your income. These can include FICA (Medicare, Old Age, etc.), Virginia Sickness and Disability Program (VSDP), Virginia Retirement System, Virginia Tax, and Federal Income Tax. For a longer list of contributions/deductions required by law, consult the FAQ Page.

Other mandatory deductions you may find on your paystub could include garnishments, liens, and child support (if applicable). For a more complete list, see the FAQ section under "Statutory Deductions".

The portion of your income that is deducted, and contributions by your employer, go to various purposes. A number of deductions are actually contributions to your future well-being. The chart below highlights these amounts paid to your health care and retirement plans.

The chart below highlights the voluntary items on the sample paystub.