Glossaire des termes relatifs à la gestion des ressources humaines et aux avantages sociaux des employés
Employee deductions are amounts withheld from an employee's paycheck by the employer, serving various purposes ranging from compliance with legal obligations to voluntary contributions toward benefits.
These deductions are an integral part of payroll management and involve careful calculation to ensure accuracy and adherence to both governmental regulations and internal company policies.
The types of employee deductions
1. Mandatory deductions: These are legally required to be withheld by the employer.
2 Voluntary deductions: These are not legally required but are agreed upon by the employee, often as part of benefits enrollment. They can include:
Employee deductions are important for several reasons, benefiting both employers and employees:
1. For Employees:
2. For Employers:
The responsibility for calculating employee deductions typically falls on the employer's payroll department or a third-party payroll service provider. Here's a breakdown of who's involved:
1. Employer (or Payroll Department):
2. Employee:
3. Third-Party Payroll Services (Optional):
Here are a few ways employees can track their deductions:
1. Pay Stubs:
2. Online Payroll Portals:
3. Employer Benefits Portal:
4. Personal Budgeting Apps or Spreadsheets:
5. Consulting Your HR Department:
Calculating employee deductions in payroll is a crucial step in ensuring employees receive their accurate net pay. Here's a breakdown of the process, typically handled by the employer's payroll department or a payroll service provider:
(A) Gathering Information:
1. Employee Withholding Allowances: This information comes from the W-4 form completed by each employee. It details their filing status and the number of withholding allowances they claim, which affects the amount of federal income tax withheld from their paycheck.
2. Benefit Elections: During enrollment periods, employees choose their desired benefits (health insurance, retirement plans, etc.) and specify their contribution amounts (e.g., percentage of salary for retirement savings).
3. Court Orders (if applicable): In cases of garnishments for child support or student loans, the employer receives court orders specifying the amount to be withheld from the employee's paycheck.
(B) Classifying and Calculating Deductions:
1. Pre-Tax vs. Post-Tax: Deductions fall into two categories:
(a) Health insurance premiums
(b) Dependent care FSA contributions
(c) Retirement savings plan contributions (401(k), 403(b))
2. Post-tax deductions are subtracted from the gross pay after taxes are calculated, directly reducing net pay. Examples include:
3. Calculating Specific Deductions:
4. Finalizing Net Pay:
1. Total Deductions: Once all the deductions are calculated, they are added together to determine the total deductions amount.
2. Net Pay Calculation: The total deductions are subtracted from the employee's gross pay to arrive at their net pay. This is the final amount deposited into their bank account or issued as a paycheck.
5. Payroll software streamlines most of these calculations, ensuring accuracy and efficiency. However, employers remain responsible for:
6. Additional Points:
Il s'agit de courtes enquêtes qui peuvent être envoyées fréquemment pour vérifier rapidement ce que vos employés pensent d'une question. L'enquête comprend moins de questions (pas plus de 10) pour obtenir rapidement les informations. Ils peuvent être administrés à intervalles réguliers (mensuels/hebdomadaires/trimestriels).
Organiser périodiquement des réunions d'une heure pour une discussion informelle avec chaque membre de l'équipe est un excellent moyen de se faire une idée précise de ce qui se passe avec eux. Comme il s'agit d'une conversation sûre et privée, elle vous aide à obtenir de meilleurs détails sur un problème.
L'eNPS (employee Net Promoter score) est l'un des moyens les plus simples et les plus efficaces d'évaluer l'opinion de vos employés sur votre entreprise. Il comprend une question intrigante qui évalue la fidélité. Voici un exemple de questions eNPS : Quelle est la probabilité que vous recommandiez notre entreprise à d'autres personnes ? Les employés répondent à l'enquête eNPS sur une échelle de 1 à 10, où 10 signifie qu'ils sont "très susceptibles" de recommander l'entreprise et 1 signifie qu'ils sont "très peu susceptibles" de la recommander.