Answer: Whether employees can receive their pay stub information electronically is controlled by state law, not the IRS.
As far as W-2s go, sorry, you’re not off the hook that quickly. The IRS has rather elaborate regulations regarding the electronic delivery of W-2s. Among other requirements, employees must consent to electronic delivery and prove they can access their W-2s electronically and employer disclosures are required.
So if employees have specifically consented to receiving their W-2s electronically, you’ve met your responsibilities. Employees who don’t consent to electronic delivery must be provided with paper copies, so you’d probably still have to provide some paper W-2s.