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If your employees are paid by check or participate in a direct deposit program, you should provide them with a statement (paper or electronic) that details their gross wages, what deductions have been made, and what their net pay is. In fact, some states require that a statement of some sort be provided to employees when they are paid.
State Law
Click on your state on the map below to see if you are required to supply this information. States that are blue have not specified any provisions for wage statements.

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