【HR术语】什么是薪酬管理？（What is compensation management?）
什么是薪酬管理？
薪酬管理是管理、分析和确定每位员工的薪酬、奖励和福利的过程。薪酬管理是任何人才管理和保留战略的重要组成部分。创造性的薪酬包括货币和非货币福利，公司可以利用这些福利来提高员工的参与度和工作效率、减少人员流失并吸引顶尖人才。
薪酬管理者的目标是在公司预算范围内提供广泛且具有竞争力的薪酬计划，从而吸引、留住并吸引员工。
薪酬管理确保员工根据以下因素获得合理的薪酬：
工作表现
职位
职责
工作经验
工作市场
公司预算
人力资源领导为什么要关注薪酬管理？
有效的薪酬管理对雇主和员工都有好处。专业人员如果能获得合理的基本工资、丰厚的福利和奖励，就更有可能留在自己的工作岗位上，并保持较高的绩效水平和士气。
有效的薪酬管理能促进员工的参与度，从而推动公司取得成功。
薪酬的主要类型有哪些？
薪酬不仅仅包括基本工资。完整的薪酬方案包括各种直接和间接的薪酬类型。
直接薪酬的四种类型是：
小时工资
工资
佣金
奖金
还有间接薪酬，包括为人们提供价值的任何东西，如：
退休福利
保险（医疗、牙科、人寿等）
带薪休假
利润分配和股票期权
学费补助以及学习和发展机会
托儿补助
健身房会员卡
搬迁费用
免费食物、办公室健身房、活动等福利
如何确定薪酬？
决定为任何特定人员提供的具体薪酬方案的因素很多，包括与公司所在地和市场有关的外部因素，以及与职位和候选人有关的具体因素。计算薪酬的一些考虑因素包括：
公司的支付能力
该地区类似职位的典型薪酬范围
竞争对手的薪酬水平
当地的生活成本
职位--如果是高技能工作，可能需要更高的报酬
应聘者、他们的资历以及他们的薪酬预期
是否适合使用激励性薪酬管理，这是一种通常用于销售职位的薪酬类型，其中个人的薪酬与业绩成果挂钩
人力资源领导者如何确保有效的薪酬管理？
人力资源领导者可以通过以下方法指导薪酬管理部门制定和实施成功的薪酬计划：
制定并应用薪酬理念。薪酬理念正式记录了公司在工资、奖金和福利方面的政策。它还体现了公司对透明度的承诺。始终坚持薪酬理念，可以向员工和求职者展示公司的诚信。
解释薪酬计划。人力资源部门可以向应聘者和新员工说明薪酬计划的组成部分，帮助吸引和留住一流人才。
设计稳健的薪酬战略。人力资源领导者可与管理人员和专家合作，提供全面的薪酬计划和丰厚的福利，以提高员工的生活质量。
评估结果。汲取经验总是有帮助的。人力资源领导者可以通过薪酬记分卡分析薪酬管理的结果，了解哪些有效，哪些无效，从而提高薪酬管理的效率。
薪酬管理软件
薪酬管理软件是近年来大受欢迎的一种工具。该软件用于帮助人力资源专业人员管理、计算和组织薪酬数据。薪酬管理软件具有多种功能，对于希望简化和优化薪酬管理流程的组织而言，这些功能具有很高的价值，其中包括：
存储所有有关薪酬、任期和绩效的最新数据，供所有利益相关者（人力资源、财务、C 级和管理人员）使用
改进薪酬决策的工具和数据规划和管理薪酬审查的工具
奖金和股权分配
通过本地化货币视图和本地薪资基准进行国际货币管理
薪酬管理点解决方案与人力资源信息系统
正如您所看到的，薪酬管理软件提供了许多有用的功能，对参与薪酬决策和管理的专业人员和团队非常有用。但是，它属于点解决方案，也就是说，它是一种可以帮助解决单一问题的工具。这意味着它的实用性有限。
而人力资源信息系统（HRIS）等平台解决方案则可为人力资源团队处理的各种问题提供多种解决方案。人力资源信息系统不仅能帮助管理薪酬，还能帮助管理绩效、工资、考勤等。
从根本上说，你可以把人力资源信息系统和点解决方案看作是瑞士军刀和简单的镊子。二者都很有用，但由于一个具有多种功能，因此能够提供比另一个更多的价值。因此，如果你的企业需要在整个员工生命周期的流程优化和自动化方面得到帮助，人力资源信息系统可能正是你要找的东西。
为什么薪酬管理规划应成为现代人力资源战略的一部分？
薪酬管理可确保雇主和员工的财务成功和福利，让双方都感到满意。将薪酬管理纳入公司的人力资源战略，有助于组织以市场范围内的薪酬、应得的奖金和激励措施奖励员工，改善员工的生活方式。它还能让雇主向员工表达他们的感激之情。
赏识对员工的积极性和参与感大有裨益。它还能激励员工通过提高生产率和工作质量来回报雇主。所有这一切都会促成一种由快乐和热情的员工组成的公司文化。
以下为文章原文：
What is compensation management?
Compensation management is the process of managing, analyzing, and determining the salary, incentives, and benefits each employee receives. Compensation management is a crucial part of any talent management and retention strategy. Creative compensation includes monetary and non-monetary benefits companies can employ to boost engagement and productivity, reduce attrition, and attract top talent.
Compensation managers aim to attract, retain, and engage employees by offering broad and competitive compensation plans within the company budget.
Compensation management ensures that people get paid a fair salary based on:
Work performance
Position
Responsibilities
Experience
Job market
Company budget
Why should HR leaders care about compensation management?
Effective compensation management benefits both the employer and the employee. Professionals who receive a fair base salary, generous benefits, and incentives in return for their work are much more likely to stay at their job and maintain a high performance level and morale.
Effective compensation management fuels employee engagement and thereby leads to company success.
What are the main types of compensation?
Compensation includes far more than just a base salary. The full compensation package includes a variety of compensation types, both direct and indirect.
The four types of direct compensation are:
Hourly pay
Salary
Commission
Bonuses
There is also indirect compensation, which includes anything that provides people value such as:
Retirement benefits
Insurance (medical, dental, life, etc.)
Paid time-off
Profit-sharing distributions and stock options
Tuition assistance and learning and development offerings
Childcare assistance
Gym memberships
Relocation expenses
Perks such as free food, an office gym, events, and so on
How is compensation determined?
Many factors go into determining the specific compensation package offered to any given person, including external factors relating to the company’s location and market as well as factors relating specifically to the role and the candidate in question. Some considerations that go into calculating compensation include:
What the company can afford to pay
Typical salary range for similar roles in the region
How much competitors are paying
The local cost of living
The role—if it is a highly-skilled job, it may require higher compensation
The candidate, their qualifications, and their compensation expectations
Whether or not it is appropriate to use incentive compensation management, which is a type of compensation usually used for sales roles in which the person’s compensation is tied to their performance outcomes
What can HR leaders do to ensure effective compensation management?
HR leaders can guide compensation management towards building and implementing successful compensation plans with these methods:
Develop and apply a compensation philosophy. A compensation philosophy formally documents the company policies regarding salaries, bonuses, and benefits. It also demonstrates a company’s commitment to transparency. Consistently adhering to a compensation philosophy demonstrates company integrity to employees and job candidates.
Explain the compensation plan. HR can clarify the components of the compensation plan to candidates and new joiners, helping to attract and retain top-notch talent.
Design a robust compensation strategy. HR leaders can collaborate with managers and specialists to offer all-inclusive compensation plans as well as generous benefits to improve their people’s quality of life.
Assess the results. It’s always helpful to learn from experience. HR leaders can analyze the results of compensation management to see what’s working and what isn’t through a compensation scorecard, which can improve the efficacy of compensation management.
Compensation management software
One tool that has skyrocketed in popularity in recent years is compensation management software. This software is used to help HR professionals manage, calculate, and organize compensation data. Compensation management software has several features that can make it highly valuable to organizations looking to streamline and optimize their compensation management processes, including:
Storing all updated data on salary, tenure, and performance for all relevant stakeholders (HR, finance, C-levels, and managers) to access
Tools and data to improve salary decision-making
Tools for planning and managing salary reviews
Bonus and equity allocation
International currency management with localized currency views and local salary benchmarks
Compensation management point solutions vs HRIS
As you can see, compensation management software offers many helpful features, making it highly useful to professionals and teams involved in compensation decision-making and management. However, it qualifies as a point solution, meaning it’s a tool that can help with a single problem. This means that its utility is limited.
The alternative is a platform solution like an HRIS which offers multiple solutions for a variety of problems that an HR team deals with. Rather than only helping with compensation management, an HRIS can also help with things like performance management, payroll, time and attendance, and more.
Essentially, you can think of HRIS vs point solutions as a Swiss army knife vs a simple pair of tweezers. Both are useful, but one is able to offer more value than the other because of its multiple functions. So if your organization could use help with optimizing and automating processes across the entire employee lifecycle, an HRIS may be just the thing you’re looking for.
Why should compensation management planning be a part of modern HR strategy?
Compensation management ensures the financial success and wellbeing of employers and employees and makes both happy. Integrating compensation management into a company’s HR strategy helps organizations reward their people with market-range salaries, well-deserved bonuses, and incentives to improve their people’s lifestyles. It also allows employers to show their people that they appreciate them.
Appreciation goes a long way towards making people feel motivated and engaged. It can also inspire people to give back to their employer through increased productivity and high-quality work. All of this leads to a company culture made of happy and enthusiastic people.
奖金
2024年08月06日
奖金
【HR术语】什么是工资总额？（What are gross wages?）
什么是工资总额？
工资总额指的是从工资单中扣税前赚取的金额，是人们在接受一份工作时同意的月薪。在工资条上，工资总额位于页面底部，通常字体较大。
工资总额包括哪些内容？
工资总额包括员工的所有收入，其中包括：
工资或小时工资
佣金或奖金
加班费
小费
假期或病假工资
计件工资（按项目或单位计算）
例如，雇主支付 60,000 美元+两次年度奖金 3,000 美元。年工资总额为 66,000 美元。
如何计算工资总额？
对于小时工
小时工资 x 工资期内的工作小时数 = 每工资期的工资总额
如果有人加班，也应计算在内：
工资期内的加班小时数 x 加班小时工资 = 加班工资
确定受薪员工的工资总额：
年薪/每年发薪期数 = 每发薪期工资总额
工资总额和净工资有什么区别？
毛工资总是高于净工资。
换句话说，一个人接受的工薪金额要高于他带回家的金额。工资总额包括税前报酬，而工资净额是从工资单中扣除以下税项后的剩余金额
联邦、州或地方所得税
社会保险和医疗保险
工资扣款
医疗保险计划
退休基金
人力资源领导为什么要关心工资总额？
作为人力资源专业人士，您的首要目标是管理员工并满足他们的需求。但是，由于薪酬从根本上与工作挂钩，因此需要给予相当大的关注。
了解了工资总额及其工作原理，您就能更好地进行薪酬管理，从而吸引新员工并吸引现有员工。
人力资源领导者如何才能成功管理工资总额？
了解公司的工资制度。即使你与法律团队合作，你仍然需要了解员工的工资。这样你才能为公司和员工争取权益。
处理薪酬的人性化问题。工资总额通常反映了雇主对员工的重视程度以及员工的价值感，无论是否准确。在决定每个职位具有竞争力的工资总额时，要考虑预算和员工参与策略。
鼓励员工讨论自己的薪酬。学习文化可以提高员工的参与度、生产力和留任率。当专业人员掌握了技能并提升了自身价值时，他们自然会希望获得更高的工资。为鼓励员工自在地讨论更高的薪酬选择，应积极倾听并培养员工的心理安全感。
为什么要将适当管理工资总额作为现代人力资源战略的一部分？
在遵守法律的前提下向员工支付具有竞争力的工资总额，是吸引高素质、高技能专业人才的先决条件。有吸引力的薪酬不仅能树立企业的声誉，还能培养一支高效、敬业的员工队伍。
以下为文章原文：
What are gross wages?
Gross wages refer to the amount of money earned before taxes are withheld from a paycheck and are the monthly salary people agree to when accepting a job. On a pay stub, gross wages are at the bottom of the page—usually in a larger font.
What is included in gross wages?
Gross wages comprise everything an employee earns, including:
Salary or hourly wages
Commission or bonuses
Overtime
Tips
Vacation or sick pay
Piece rate pay (per project or per unit)
Let’s say, for example, an employer pays $60,000 + two annual bonuses of $3,000. Annual gross wages will be $66,000.
How do you calculate gross wages?
For hourly workers:
hourly rate x the hours worked during the pay period = gross wages per pay period
If someone works overtime, include that as well:
Overtime hours worked during a pay period x the overtime hourly rate = overtime wages
To determine the gross wages for salaried employees:
Annual salary/number of pay periods per year = gross wages per pay period
What’s the difference between gross and net wages?
Gross wages are always higher than net wages.
In other words, the amount of money a person accepts as the job salary is more than the amount they take home. While gross wages comprise compensation before taxes, net wages are the amount remaining after taxes are withheld from the paycheck for
Federal, state, or local income tax
Social Security and Medicare
Wage garnishments
Health insurance plans
Retirement funds
Why should HR leaders care about gross wages?
As an HR professional, your primary objective is to manage people and address their needs. But, because compensation is fundamentally tied to work, it needs considerable attention.
Understanding gross wages and how they work enables you to practice better compensation management for attracting new people and engaging your current workforce.
What can HR leaders do to administer gross wages successfully?
Understand the company wage system. Even if you’re working with a legal team, you still need to know people’s salaries. This enables you to advocate for your company and your people.
Handle the human side of compensation. Gross wages often reflect —whether accurately or not—how much the employer values its people and how valued they feel. Consider the budget and employee engagement strategies when deciding on competitive gross wages for each position.
Encourage people to discuss their salaries. A learning culture can promote engagement, productivity, and retention. When professionals upskill and increase their value, they will naturally want higher wages. To encourage your people to feel comfortable discussing higher salary options, practice active listening, and nurture psychological safety.
Why should proper administration of gross wages be a part of modern HR strategy?
Paying people competitive gross salaries while complying with the law is a prerequisite for attracting quality, skilled professionals. Not only do attractive salaries build your reputation, but they also build a productive and engaged workforce.
奖金
2024年07月08日
奖金
【HR术语】什么是补充工资？（What are supplemental wages?）
什么是补充工资？
补充工资是雇主在基本收入之外提供的一种补偿形式。基本工资包括小时工资或月薪，而补充工资则包括以下收入：
遣散费
奖金
佣金
加班费
奖励
假期工资
累积病假工资
上报的小费
但请注意，雇主可以合法地将上报的小费和加班费计入正常工资，而不是补充工资。
人力资源领导为什么要关注补充工资？
虽然补充工资通常不占薪酬方案的大部分，但它们仍然很重要。补充工资可以作为对辛勤工作和成就的奖励，也可以激励人们表现出更多的奉献精神和更好的职业道德。
了解补充薪资来龙去脉的人力资源领导者可以帮助确保专业人员知道何时应该领取薪资以及领取薪资的目的。确保公司向专业人员支付其全部收入--包括正常收入和补充收入--是建立一支敬业的员工队伍和保持高留用率的基础。
然而，将补充工资适当纳入员工薪酬不仅能改善薪酬福利。它还能让人力资源领导者确保公司始终遵守联邦和州的税收法规。
人力资源领导者如何才能成功管理补充工资？
人力资源专业人员可以采取以下步骤，帮助公司公平、合法地实施补充工资：
将公司的薪酬理念作为指南针。薪酬理念可以指导人力资源和财务专业人员将补充工资纳入薪酬计划。以预算为基础的薪酬计划可以降低成本，有助于保持有竞争力的薪酬，并防止公司提供他们实际上无法负担的补充工资。
寻求其他专业人士的帮助。补充税法非常复杂。与财务部门合作并与薪资服务机构合作，可以帮助人力资源领导者了解棘手的联邦和州法律，确保合规。
解释系统如何运作。每个员工都应该知道自己的薪酬方案包括哪些内容，以及何时和如何领取。在雇佣期开始时与专业人员讨论支付计划，为他们提供与工作相关的重要信息，并体现公司的诚信。
谁负责报告补充工资？
雇主负责报告补充工资。因此，公司必须跟踪每个人每年收到多少补充工资，以及他们是单独发放补充收入还是与基本工资合并发放。
如何对补充工资征税？
雇主可以从补充工资中预扣社会保险和医疗保险，就像预扣标准工资一样。但是，在预扣联邦税时，补充工资要遵守特定的规定。
如何计算补充工资？
不同的支付方式决定了如何计算补充工资的预扣税款。
第一种方法要求雇主分别支付补充工资，或将其合并为一笔款项，并指定每笔款项的金额。根据这种方法，雇主根据年度统一税率预扣税款。
如果专业人员的年补充工资为 100 万美元或以下，雇主必须预扣补充工资的 22%。如果专业人员的年补充工资超过 100 万美元，雇主必须预扣 37%。在对补充工资进行统一预扣时，雇主必须从专业人员的基本工资中单独预扣税款。
在第二种方法中，雇主将补充工资与基本工资合并，并将其视为一次性支付。这种方法更为复杂。它还要求雇主从工资中预扣更多的钱，因为工资较高，而且包括补充工资和基本工资。预扣的税额也取决于每个人在 W-4 文件中填写的信息。
如何成功管理补充工资才能改善公司文化？
明确的薪酬政策是确保员工准确、准时获得薪酬的基础。公司可以通过满足员工的收入期望来促进员工与雇主之间的健康关系。在补充工资方面体现诚信，有助于提高员工满意度，建立健康繁荣的公司文化。
以下为文章原文：
What are supplemental wages?
Supplemental wages are a form of compensation employers offer in addition to base income. While base pay consists of hourly wages or a monthly salary, supplemental pay includes earnings such as:
Severance pay
Bonuses
Commission
Overtime pay
Awards
Vacation pay
Accumulated sick leave payments
Reported tips
Take note, though, that employers can legally include reported tips and overtime pay in the regular wages rather than the supplemental wages.
Why should HR leaders care about supplemental wages?
Though supplemental wages don’t usually make up the bulk of a compensation package, they’re still important. Supplemental pay can serve as a reward for hard work and achievements or an incentive for people to demonstrate more dedication and a better work ethic.
HR leaders who know the ins and outs of supplemental pay can help ensure professionals know when to expect their pay and what they’re receiving it for. Guaranteeing that the company pays professionals their entire income—both regular and supplemental—is fundamental to building an engaged workforce and maintaining high retention.
However, properly incorporating supplemental wages into people’s pay doesn’t just improve compensation packages. It also enables HR leaders to ensure consistent company compliance with federal and state tax regulations.
What can HR leaders do to manage supplemental wages successfully?
HR professionals can incorporate these steps to help their company fairly and lawfully implement supplemental pay:
Use the company compensation philosophy as a compass. A compensation philosophy can guide HR and finance professionals in integrating supplemental pay into the compensation plan. A budget-based compensation plan can reduce costs, help maintain competitive salaries, and keep companies from offering supplementary wages they can’t actually afford.
Enlist the help of other professionals. Supplemental tax laws are complicated. Collaborating with finance and working with a payroll service can help HR leaders navigate the tricky federal and state laws to ensure compliance.
Explain how the system works. Everyone in the workforce should know what their compensation package includes and when and how they’ll receive it. Discussing the payment plan with professionals at the beginning of their employment period provides them with crucial job-related information and reflects company integrity.
Who is responsible for reporting supplemental wages?
The employer is responsible for reporting supplemental pay. Because of this, companies must track how much supplemental pay each person receives annually and whether they distribute supplemental income separately or combined with base pay.
How are supplemental wages taxed?
Employers can withhold Social Security and Medicare from supplemental wages, just as they do for standard wages. But, when it comes to withholding federal tax, supplemental wages are subject to specific regulations.
How can you calculate supplemental wages?
Different payment methods determine how to calculate tax withholdings on supplemental wages.
The first approach requires employers to pay supplemental wages separately—or combine them into a single payment and specify the amount of each. According to this approach, the employer withholds tax based on an annual flat rate.
If a professional’s annual supplemental wages are $1 million or less, the employer must withhold 22 percent of the supplemental wages. If a professional’s annual supplemental wages exceed $1 million, the employer must withhold 37 percent. When withholding a flat rate on supplemental wages, employers must withhold taxes separately from the professional’s base pay.
In the second method, the employer combines supplemental pay with base pay and treats them as a single payment. This method is more complicated. It also demands that the employer withhold more money from the payment because it’s higher and includes both supplemental and base pay. The tax amount to withhold also depends on the information each individual includes in the W-4 document.
How can successfully managing supplemental wages improve company culture?
A crystal clear compensation policy is the basis for ensuring that people receive accurate and punctual compensation. A company can promote a healthy employee-employer relationship by fulfilling people’s income expectations. Exemplifying honesty regarding supplemental pay demonstrates integrity and helps increase employee satisfaction and build a healthy and thriving company culture.
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