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In this video, Hector Garcia, a CPA and QuickBooks consultant, discusses pay stubs, explaining their purpose and content. Pay stubs detail employees' paychecks for each pay period and commonly accompany physical checks, though many employers now offer electronic pay stubs through direct deposit to facilitate a paperless process. They are essential for keeping employees informed about their earnings and provide a clear picture of their financial compensation. Garcia invites viewers to explore more payroll-related content on his YouTube channel, which covers QuickBooks, accounting, tax, and small business topics.