paystub gross wages do not equal my w2 box 1

[anonymous2]

W2 boxes 1,3,5 are showing the same amount.

I've contributed to roth 401k, HSA throughout the year.

Adding my paystubs' gross wages does not produce the same amount vs what's on my W2. W2 amount is less than total of paystubs.

The difference is CLOSE to what I've contributed to my HSA, but not exactly the same. Maybe 6% difference.

I'm wondering where the delta is coming from.

[MindyB]

The reason your W-2 doesn't match your total paystub gross is likely due to certain "pre-tax" deductions, like your HSA contributions and health insurance premiums, were subtracted from your earnings before they are ever reported to the IRS. 

The "6%" you’re seeing is likely your medical, dental, or vision insurance premiums. 

Because you chose a Roth 401(k), those contributions do not lower your reported W-2 wages.

You can likely check with your payroll department to help you figure the exact differences if you still cannot reconcile and believe there may be an error.

[VolvoGirl]

My husband worked for the state. His paychecks had a lot of deductions coming out, some pre-tax some not. Plus things added. I never could figure it out to match the W2. That's why we tell people not to file using their last paystub but to wait for the W2. It usually doesn't match your paychecks.

Like Medical. You have to ask your employer. Medical insurance premiums are not only exempt from income tax but from Social Security and Medicare taxes as well. Consequently these premiums will not be included in either boxes 1, 3 or 5.

[Mike9241]

don't know what's on your pay stubs. This forum has no access to them. However, box 1 of your W-2 would be reduced by your HSA contributions and certain other contributions to employee benefit plans, but not your Roth contributions. Employer HSA match is included on line 12W but does not reduce box 1 Wages. 

[anonymous2]

@MindyB 

Then what would be the correct number to use to apportion to each state I resided in 2025? Do I still just use the gross amount from every paycheck.

For example,

Resident of Az in Jan and Feb

Resident of UT in Mar through Aug

Can I just take gross amount from Jan+Feb and allocate it to AZ

take gross amount from Mar->Aug and allocate it to UT