Glossario dei termini della gestione delle risorse umane e dei benefici per i dipendenti
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:
Si tratta di brevi sondaggi che possono essere inviati frequentemente per verificare rapidamente cosa pensano i vostri dipendenti di un argomento. Il sondaggio comprende un numero ridotto di domande (non più di 10) per ottenere rapidamente le informazioni. Possono essere somministrati a intervalli regolari (mensili/settimanali/trimestrali).
Organizzare riunioni periodiche di un'ora per una chiacchierata informale con ogni membro del team è un modo eccellente per farsi un'idea reale di ciò che sta accadendo. Trattandosi di una conversazione sicura e privata, aiuta a ottenere maggiori dettagli su un problema.
L'eNPS (employee Net Promoter score) è uno dei metodi più semplici ma efficaci per valutare l'opinione dei dipendenti sulla vostra azienda. Include una domanda intrigante che misura la fedeltà. Un esempio di domande eNPS è il seguente: Quanto è probabile che raccomandi la nostra azienda ad altri? I dipendenti rispondono al sondaggio eNPS su una scala da 1 a 10, dove 10 indica che è "altamente probabile" che raccomandino l'azienda e 1 indica che è "altamente improbabile" che la raccomandino.