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In this video, Hector Garcia, a CPA and QuickBooks consultant, explains pay stubs and their significance. He introduces the video as part of a series on payroll, produced in partnership with Intuit QuickBooks. Pay stubs provide detailed information about employee paychecks for each pay period, usually accompanying physical checks but increasingly available electronically due to the prevalence of direct deposit. Pay stubs are essential for keeping employees informed about their earnings and help them understand their compensation clearly.