.svg)
Glosarium Manajemen Sumber Daya Manusia dan Ketentuan Tunjangan Karyawan
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:
Ini adalah survei singkat yang dapat sering dikirim untuk memeriksa pendapat karyawan Anda tentang suatu masalah dengan cepat. Survei ini terdiri dari lebih sedikit pertanyaan (tidak lebih dari 10) untuk mendapatkan informasi dengan cepat. Ini dapat diberikan secara berkala (bulanan / mingguan / triwulanan).
Mengadakan rapat berkala selama satu jam untuk obrolan informal dengan setiap anggota tim adalah cara terbaik untuk mendapatkan gambaran sebenarnya tentang apa yang terjadi dengan mereka. Karena ini adalah percakapan yang aman dan pribadi, ini membantu Anda mendapatkan detail yang lebih baik tentang suatu masalah.
eNPS (employee Net Promoter score) adalah salah satu cara paling sederhana namun efektif untuk menilai pendapat karyawan Anda tentang perusahaan Anda. Ini termasuk satu pertanyaan menarik yang mengukur loyalitas. Contoh pertanyaan eNPS meliputi: Seberapa besar kemungkinan Anda merekomendasikan perusahaan kami kepada orang lain? Karyawan menanggapi survei eNPS pada skala 1-10, di mana 10 menunjukkan bahwa mereka 'sangat mungkin' untuk merekomendasikan perusahaan dan 1 menandakan bahwa mereka 'sangat tidak mungkin' untuk merekomendasikannya.
.svg)
.svg)
.svg)