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A voucher check is a type of business check that comes with a detachable portion called a voucher or remittance stub attached to it, which contains detailed information about what the payment covers. The check itself functions as a standard negotiable instrument, while the voucher portion lists itemized details such as invoice numbers, payment dates, amounts, discounts taken, and any adjustments. The recipient detaches the voucher and uses it for their accounts receivable reconciliation, while the issuer retains a copy for their accounts payable records.
Think of a voucher check as a check stapled to its own explanation: the money and the bookkeeping detail travel together.
A standard voucher check consists of two or three parts printed on a single sheet of paper with perforated separation lines. The top portion is the negotiable check, which includes the payee's name, the payment amount in both numerical and written form, the issuer's bank routing number and account number, and a signature line. Below the check is a voucher stub that lists the specific transactions being paid. On three-part voucher checks, a third section provides a copy for the issuing company's records that can be filed after the check is torn off and sent.
The voucher section typically shows:
Voucher checks serve two simultaneous functions. For the payer, they provide a built-in payment record that links each disbursement to the specific invoices it settles, simplifying accounts payable reconciliation and audit trails. For the payee, the voucher stub enables faster posting of incoming payments to the correct invoice lines in their accounts receivable system, reducing the manual work of matching remittances to open invoices.
Before the widespread adoption of electronic payment systems and automated clearing house transfers, voucher checks were the standard method for business-to-business payment in the United States. The detailed remittance information that electronic payments can now transmit through formats like the Electronic Data Interchange Remittance Advice has reduced the functional necessity of voucher checks for large-volume payment relationships, but smaller businesses and entities with limited electronic payment infrastructure still rely on them extensively.
Government agencies and employers use payroll voucher checks, also called pay stubs or earning statements, to itemize deductions and earnings on each paycheck. A payroll voucher check shows gross wages, federal and state income tax withholdings, Social Security and Medicare contributions, benefit deductions, and net pay. When employees receive paper paychecks, the check and the pay stub are typically printed as one document. For employees receiving direct deposit, employers typically provide an equivalent electronic pay stub.
Federal contractors and state government disbursements frequently use voucher checks to maintain the paper audit trail required by government accounting standards. The U.S. General Services Administration's Standard Form 1166 is a voucher and schedule of payments document that federal agencies use for disbursements, reflecting the long history of the voucher check format in public sector accounting.
Voucher checks are typically printed on standard 8.5 x 11 inch paper and are available with either one voucher section at the bottom or two voucher sections, one above the check and one below, for three-part formats. They are compatible with most business accounting software packages that can print directly onto pre-printed check stock, including QuickBooks, Sage, and Microsoft Dynamics. MICR encoding at the bottom of the check section must comply with American National Standards Institute specifications for bank processing compatibility.
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