When you run payroll, you have two legal responsibilities:
Pay your employee or contractor
Give them a pay statement (also called a pay stub or wage statement)
Gusto helps you create and make electronic pay statements available to employees and contractors, but some states require employers to take extra steps before delivering pay statements electronically.
This article explains when you must get team member consent, what action you need to take by state, and what Gusto does not handle for you.
What Gusto does not do
Gusto does not collect, store, or manage employee consent to receive pay statements electronically.
If your state requires employee agreement or an option to receive paper pay statements, you must collect and keep that agreement yourself.
States fall into different categories for electronic pay statements. Employees and contractors can always view their electronic pay statements in Gusto (if given access):
For employees: View your paystubs (pay statements)
For contractors: View past contractor payments.
Use the table below to see what action you need to take.
Requirement
States
What you must do
Opt-in states (written consent required)
Hawaii
You must:
Get written consent from the employee before providing pay statements electronically.
If you don’t have consent, you must give paper pay statements.
Opt-out states (paper available on request)
Oregon
Delaware
Minnesota
You may default to electronic pay statements only if:
The employee expressly agrees, and
The employee can print or save the statement.
Access/ print required states
California
Colorado
Connecticut
Iowa
Maine
Massachusetts
New Mexico
North Carolina
Texas
Vermont
Washington
Employees must be able to:
Access their pay statements, and
Print them at no cost
Many of these states also require the ability to request paper pay statements at any time.
Access only states
Most other states with pay statement requirements
Electronic delivery is allowed as long as employees can access and view their pay statements.
If your state requires employee consent (or allows employees to opt out of electronic delivery), you must:
Get the agreement in writing.
Keep a copy for your records. You can upload the form to employee profiles in Gusto.
Allow employees to change their choice at any time.
If an employee revokes consent, you must start providing paper pay statements. You can print and deliver paper pay statements by viewing past payrolls and payments and printing the paystubs.
Some state-specific rules to note:
California
Employees must have the option to receive paper pay statements
Pay statements must be:
Viewable and printable at the worksite
Available at no cost
Stored in a system with security safeguards
Colorado & Washington
Employees must be able to:
Choose paper or electronic delivery
Change their choice at any time
Paper pay statements must be provided upon request
New York
Written consent is required for direct deposit—Gusto collects direct deposit authorization when team members set up their profile.
Pay statements may be electronic if employees can:
Access and print them at work
Do so at no cost
Oregon
Employees must expressly agree to electronic pay statements. Employees must be able to print or store them.
If an employee has not agreed to electronic pay statements or withdraws consent, you must provide paper pay statements. This applies even if you pay the employee by direct deposit.
If your state requires consent, you can use a written authorization like the example below.
Note: This is a sample only. You are responsible for ensuring it meets your state’s legal requirements.
Employee Name: ______________________________
Employee ID (if applicable): __________________
Date: ______________________________
Employer Name: ______________________________
[Employer Name] offers electronic delivery of pay statements (also known as wage statements or pay stubs). By completing this form, you're choosing how you would like to receive your pay statements.
If you consent to electronic delivery:
Your pay statements will be provided electronically through the Gusto website or mobile application (https://app.gusto.com/).
Electronic pay statements will include all information required by federal and state law.
You confirm that you are able to access, view, print, and save your electronic pay statements at no cost to you.
You understand that:
You have the right to receive paper pay statements instead of electronic ones.
You may withdraw your consent and request paper pay statements at any time by providing written notice to [Employer Name].
If you withdraw consent, paper pay statements will be provided within a reasonable time.
☐ I consent to receive my pay statements electronically as described above.
☐ I do not consent to electronic delivery and request to receive paper pay statements.
Employee Signature: ______________________________ Printed Name: ______________________________ Date: ______________________________
This authorization is voluntary. Your choice will not affect your employment, compensation, or benefits. You may change your election at any time by submitting a written request to [HR/Payroll Contact Information].