How to read your pay stub as an international student

Your first US paycheck can look like a maze of acronyms and percentages. This guide walks through each line, explains what F-1 students owe, what they do not, and what to do if something looks wrong.

SimpleStub generates compliant pay stubs. It does not file taxes or move money, and nothing here is tax or legal advice. When in doubt, confirm details with your DSO or a tax professional.

What is a pay stub and what does it show?

A pay stub is the itemized statement attached to each paycheck. It shows how your employer calculated the amount deposited or handed to you. Every pay stub you receive in Massachusetts must carry, at minimum, your employer's name, your name, the dates of the pay period, hours worked, your hourly rate, and every deduction taken from your paycheck, under M.G.L. c. 149, s. 148. In practice, a full stub also shows gross pay, each tax line with a year-to-date (YTD) total, each deduction, and net pay.

Pay stubs and payroll are different things. Payroll is the full process of calculating, filing, and remitting taxes. A pay stub is the record for one paycheck.

Which taxes appear on an F-1 student pay stub?

Two federal taxes (Social Security and Medicare) should be absent from your stub for as long as you are a nonresident alien on F-1 status. All other taxes still apply.

The "Rate" column for Social Security and Medicare shows what would be withheld for a non-exempt employee. For an F-1 nonresident alien those lines should be blank or absent entirely.

Why are Social Security and Medicare not withheld?

F-1 students who are nonresident aliens for tax purposes are exempt from Social Security and Medicare (FICA) taxes on wages earned through F-1-authorized work, including campus jobs, CPT, OPT, and STEM OPT. This exemption comes from IRC 3121(b)(19) and covers both the employee and the employer. The employer owes no matching FICA either.

Normal Social Security is 6.2% from the employee, and Medicare is 1.45% from the employee (with no annual cap). Those percentages going missing from your check is intentional and correct while the exemption applies.

Does the FICA exemption last forever?

No. The exemption follows your tax residency status, not your visa card. F-1 students are generally treated as nonresident aliens for their first five calendar years of presence in the United States. After those five years, the substantial presence test can reclassify you as a resident alien for tax purposes. Once that happens, FICA is withheld just like it is for any other employee. If you are approaching your fifth year, track your status carefully or speak with a tax professional.

What does the federal income tax line mean?

Federal income tax is withheld from every paycheck based on the W-4 you submitted when you were hired. As an F-1 nonresident alien, IRS Notice 1392 governs how you complete the W-4: you generally must mark your filing status as single, write "NRA" on a specific line, and are restricted from claiming certain adjustments available to US residents. If your W-4 was filled out incorrectly, your withholding will be off. Check the notice or ask your employer's payroll contact.

What is Massachusetts income tax and the PFML line?

Massachusetts income tax is a flat 5.0% of taxable wages. It is withheld each pay period and accumulates in the YTD column. The PFML line is a separate, smaller deduction for the Massachusetts Paid Family and Medical Leave program. Your employee share can be up to 0.46% of your wages, and it stops accumulating once your year-to-date wages reach the Social Security wage base ($184,500 for 2026). PFML is a post-tax deduction, meaning it is taken after income taxes are calculated on your gross wages.

How do you read the YTD columns?

Year-to-date (YTD) totals appear next to most line items. They add up everything withheld or earned from January 1 through the end of the current pay period. At the end of the year, your YTD figures should reconcile to your W-2. Box 1 of the W-2 holds your taxable wages. Because you are FICA-exempt, W-2 boxes 3 through 6 (Social Security and Medicare wages and taxes) will be blank. That is correct and expected.

What if Social Security or Medicare was withheld by mistake?

First, ask your employer to refund the amount and correct the withholding. If your employer cannot resolve it, you can claim the refund directly from the IRS by filing Form 843 (Claim for Refund and Request for Abatement) along with Form 8316. Keep copies of your pay stubs and any correspondence as documentation.

What personal information should never appear on your stub?

Your stub may show the last four digits of your Social Security number, but never the full nine digits. The same rule applies to any bank account number used for direct deposit: last four only. If a stub shows a full SSN or full account number, flag it to your employer immediately.