---
title: "Understanding your paycheck amount: Gross Pay, Net Pay, Taxes, & Deductions"
slug: "understanding-your-paycheck-amount-gross-pay-net-pay-taxes-deductions"
updated: 2026-06-17T20:44:04Z
published: 2026-06-17T20:44:04Z
canonical: "help.wrapbook.com/understanding-your-paycheck-amount-gross-pay-net-pay-taxes-deductions"
---

> ## Documentation Index
> Fetch the complete documentation index at: https://help.wrapbook.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Understanding your paycheck amount: Gross Pay, Net Pay, Taxes, & Deductions

## Overview

If your paycheck is less than you expected, it's usually because of taxes and deductions that are withheld before you receive your net pay. This article explains how your paycheck amount is calculated, what Wrapbook controls, and what your production controls.

## Gross Pay vs. Net Pay

- ***Gross pay*** is the total amount you earned before any taxes or deductions are taken out. This is based on your timecard — your hours worked, your rate, and any applicable overtime, allowances, or per diem.
- ***Net pay*** is the amount you actually receive after all taxes and deductions have been withheld. This is the amount deposited to your bank account or issued on your check.

## What is withheld from your paycheck?

### Federal income tax

Federal income tax is withheld based on the W-4 you completed during onboarding. Your withholding amount depends on your filing status, allowances, and any additional withholding you elected. To update your W-4, contact your production administrator. You can find your production contact on the [project dashboard](/v1/docs/project-dashboards-worker).

### FICA taxes (Social Security and Medicare)

These are **statutory taxes** — they are required by law and cannot be waived:

- **Social Security:** 6.2% of gross wages (up to the annual wage base limit)
- **Medicare:** 1.45% of gross wages

### State and local taxes

State and local income taxes are withheld based on your **work location** — the state and city where you performed the work, as reported on your timecard. Tax rates vary by location.

### Union dues

If your production is signatory to a union or guild agreement, union dues may be deducted from your paycheck per the applicable collective bargaining agreement. Contact your union for details on your specific dues.

## Per diem and meal allowance tax treatment

- **Non-taxable per diem:** Per diem paid under an IRS accountable plan (tied to actual work location and substantiated) is generally not subject to income tax withholding and will not appear as taxable wages on your paystub
- **Taxable per diem:** If per diem is paid as a flat rate without documentation, it is treated as taxable wages and will be subject to withholding

If you have questions about how your per diem was treated, review your paystub or contact your production administrator.

## What Wrapbook controls vs. what your production controls

|  | **Wrapbook** | **Your Production** |
| --- | --- | --- |
| **Calculating gross pay** | ✓ (based on your submitted timecard) |  |
| **Applying statutory taxes (FICA)** | ✓ |  |
| **Applying state/local taxes by work location** | ✓ |  |
| **Federal income tax withholding** | ✓ (based on your W-4) |  |
| **Union dues** | ✓ (per the CBA on file) |  |
| **Setting your pay rate** |  | ✓ |
| **Approving your timecard** |  | ✓ |
| **Running payroll** |  | ✓ |
| **W-4 changes and updates** |  | ✓ (contact your production admin) |

## How to review your deductions

1. [Log in to Wrapbook](/v1/docs/how-to-login-to-your-account-workers)
2. In the left-side navigation, click **Payments** in the left navigation
3. Find the payment you want to review and click **Paystub** or **View**
4. Your paystub shows an itemized breakdown of all earnings, deductions, and net pay

## When to contact Wrapbook Support vs. your production administrator

**Contact your production administrator if:**

- You believe your pay rate is incorrect
- You want to update your W-4 elections
- You have questions about union dues or your collective bargaining agreement
- Your timecard was not approved or you submitted incorrect hours

You can find your production contact on the [project dashboard](/v1/docs/project-dashboards-worker).

**Contact** [**Wrapbook Support**](/v1/docs/how-to-get-help-using-wrapbook) **if:**

- You believe there is a calculation error in your gross pay based on your approved timecard
- You have questions about a specific tax withholding on your paystub
- You need help reading your paystub

Payment of anticipated daily living expenses to Cast and Crew on location.

Federal tax withholding form completed at time of initial hiring for tax calculation purposes.

A withholding is an amount deducted from a paycheck that is held for payment to another entity. Common examples of withholdings include federal and state taxes, and union dues.

Acronym for Federal Insurance Contributions Act; the employer's and employee's matching contributions to the Social Security Act.

Payment of anticipated daily meal expense on location.

An (Exempt Classification) unchanging fee paid for services rendered. This differs from a weekly or hourly rate in that usually no overtime is paid.

(Collective Bargaining Agreement) refers to agreements between unions and employers that cover workers' terms and conditions.