【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.
【HR术语】什么是软性人力资源管理和硬性人力资源管理？（What are soft HRM and hard HRM?）
什么是软性人力资源管理和硬性人力资源管理？
软性人力资源管理和硬性人力资源管理是人力资源管理的两种不同方法。人力资源管理（HRM）是获取、雇用、培训、吸引和留住人员的战略方法。
让我们看看这个表格，以便更好地理解软性人力资源管理和硬性人力资源管理之间的区别：
软性人力资源管理强调专业人员是具有内在抱负和情感的个体，而硬性人力资源管理则将人视为商品，其存在是为了帮助公司实现业务目标。
软性和硬性人力资源管理的例子有哪些？
软性人力资源管理侧重于人力资源的人性化一面。这种方法优先考虑人们发挥自身潜能和找到工作意义的需求。软性人力资源管理包括以下做法：
双向沟通
业务透明
提高工资
投资于员工福利
培训和职业发展计划
民主的管理风格
相比之下，硬性人力资源管理更注重任务，而不是以人为本。它不承认个人的自我实现需求。因此，它通常包括：
管理层与专业人员之间的单向沟通
无法激励或提供建设性反馈的绩效考核
最低工资
人员流动率高
等级森严的领导体制
人力资源领导为什么要关注软性人力资源管理和硬性人力资源管理？
人力资源领导者可以评估软性人力资源管理方法和硬性人力资源管理方法，以确定两种方法的哪些方面符合公司的需求。千禧一代通常倾向于那些体现软性人力资源管理的组织，而硬性人力资源管理的元素可能是公司实现利润和生产力目标所必需的。因此，必须考虑哪些具体做法对每个组织都切实有效。
例如，一家历史悠久的软件公司可能希望通过软性人力资源管理方法提高员工的参与度和留任率。新成立的服务业小企业可能主要采用硬性人力资源管理方法，以确保生产率和利润。
人力资源领导者如何才能将软性人力资源管理和硬性人力资源管理纳入自己的战略？
行业、业务目标和公司价值观决定了组织如何使人力资源管理符合自身需求。人力资源领导者可以结合这些实践，从软性和硬性人力资源管理中获益：
确定方向。 人力资源管理战略可以在不断变化的就业市场中起到锚定作用。使人力资源管理战略与业务战略保持一致，有助于人力资源领导者确定实施哪些软硬人力资源管理实践。此外，核对表还能帮助人力资源领导者确定人力资源工作的方向。
始终考虑预算。无论人力资源领导者采取什么方法，都必须以预算为基础。归根结底，公司必须获得高投资回报率（ROI），这样所选择的人力资源管理方法才值得。
考虑行业。每个行业都不尽相同。例如，软性人力资源管理在高科技行业如火如荼，但在制造业，这种以人为本的方法却没有那么快流行起来。人力资源领导者可以从竞争企业和当前趋势中寻找答案：求职者和专业人士对雇主和职位的期望是什么？通常情况下，软硬结合的人力资源管理可以吸引潜在的新员工，提高留用率，帮助实现业务目标。
软性人力资源管理和硬性人力资源管理如何改善企业文化？
软性人力资源管理和硬性人力资源管理是两个截然不同的领域。只实施其中一种方法可能并不现实。人们希望雇主把他们当人看，而不是机器人，但公司必须专注于实现业务成功。然而，量身定制一种方法，将软性和硬性人力资源管理的有益成分结合起来，可以帮助公司培养一种重视个人成功、同时也重视公司成功的文化。
以下位文章原文：
What are soft HRM and hard HRM?
Soft and hard HRM are two different approaches to Human Resource Management. Human Resource Management (HRM) is the strategic approach toward acquiring, hiring, training, engaging, and retaining personnel.
Let’s take a look at this table to understand the differences between soft and hard HRM better:
While soft HRM emphasizes that professionals are individuals with inherent ambitions and emotions, hard HRM treats people as commodities that exist to help the company meet business goals.
What are some examples of soft and hard HRM?
Soft HRM focuses on the human side of HR. This method prioritizes people’s need to actualize their potential and find meaning in their jobs. Soft HRM includes practices such as:
Two-way communication
Business transparency
Higher wages
Investing in employee wellbeing
Training and career development programs
A democratic management style
Hard HRM, in contrast, is more task-focused than people-focused. It doesn’t recognize individuals’ needs for self-actualization. Thus, it often encompasses:
One-way communication between management and professionals
Performance reviews that fail to motivate or provide constructive feedback
Minimum wages
High turnover
Hierarchical leadership system
Why should HR leaders care about soft HRM and hard HRM?
HR leaders can evaluate soft and hard HRM methods to determine which aspects of each fit the company’s needs. While Millennials often gravitate to organizations that embody soft HRM, elements of hard HRM may be necessary for companies to reach profit and productivity goals. Thus, it’s essential to consider which specific practices work pragmatically for each organization.
For example, a well-established software company may want to improve engagement and retention with soft HRM methods. New small businesses in the service industry may implement primarily hard HRM practices to ensure productivity and profit.
What can HR leaders do to incorporate soft HRM and hard HRM into their strategy?
Industry, business goals, and company values determine how an organization fits HRM to its needs. HR leaders can incorporate these practices to reap the benefits from both soft and hard HRM:
Set the direction. An HRM strategy can serve as an anchor within a shifting job market. Aligning the HRM strategy with the business strategy can help HR leaders determine which hard or soft HRM practices to implement. Also, a checklist can help HR leaders decide in which direction to navigate the HR ship.
Always consider the budget. Whatever approach HR leaders take, it must be budget-based. Ultimately, the company has to have a high return on investment (ROI) to make the chosen HRM method worth it.
Consider the industry. Each industry is different. For example, while soft HRM has spread like wildfire in the high-tech industry, this people-oriented approach has not taken hold as quickly in the manufacturing industry. HR leaders can look to competing businesses and current trends and ask: What are applicants and professionals expecting from their employer and position? Usually, integrating a combination of soft and hard HRM can entice potential new hires, boost retention, and help achieve business objectives.
How can soft HRM and hard HRM improve company culture?
Soft and hard HRM represent two opposite ends of the spectrum. Implementing just one of these methods may not be realistic. People want their employers to treat them as humans, not robots, but companies must focus on achieving business success. However, tailoring an approach that integrates the beneficial components of both soft and hard HRM could help companies nurture a culture that values individuals’ successes alongside the company’s success.
【HR术语】薪酬管理的目标是什么？（What are the objectives of compensation management?）
薪酬管理的目标是什么？
薪酬管理的目标是通过与公司预算、相应的就业市场和政府法规保持一致的有竞争力的薪酬计划，吸引、聘用和留住顶尖人才。
良好的薪酬管理应该：
吸引和招聘人才
激励员工
保持士气
遵守政府法规和公司薪酬理念
反映当前的就业市场
薪酬管理可以通过提供以下服务来实现其目标：
有吸引力的薪酬
有用的福利
奖金、奖励和改善员工福利的计划
退休储蓄
保险
人力资源领导为什么要关注薪酬管理的目标？
人力资源领导者在制定符合员工需求和愿望、与公司愿景相一致的薪酬计划方面发挥着举足轻重的作用。保持良好的薪酬可以提高以下方面：
参与度
留住员工
生产力
公司提供有竞争力且能提高生活质量的薪酬，可以提高员工的工作积极性，改善工作绩效，最终使公司取得更大的成功。
实现薪酬管理目标的技巧
人力资源部门的领导者可以与管理人员合作，针对员工的需求和多变的就业市场，制定一个包容性的薪酬计划，从而支持有效的薪酬方案。
制定并应用薪酬理念。薪酬理念正式记录了公司为员工提供工资、奖金和福利的理由。始终坚持薪酬理念，可以向现有团队成员和求职者展示公司的诚信和透明度。
收集员工反馈。员工可以就薪酬计划提供最准确的反馈。人力资源领导者可以进行匿名调查，让员工反映他们的真实意见和建议。在进行调查之前，人力资源领导者可以向员工解释为什么要进行调查，员工的意见和经验是非常宝贵的，而且他们的工作满意度也很重要。
落实员工反馈。人力资源领导者和薪酬经理可以根据员工的反馈意见实施变革。虽然在制定薪酬计划时需要考虑很多方面，但调整薪酬计划以满足员工的财务和生活需求，可以提高员工的留任率和参与度。
解释薪酬计划。您的员工可能会获得有竞争力的薪酬方案，但却不知道如何获得他们的福利。人力资源领导可以与管理人员一起审查薪酬计划，让管理人员向其团队成员说明这些计划。这有助于团队成员了解薪酬方案的方方面面，并从中受益。
提供提高生活质量的薪酬。除基本工资外，薪酬还可包括提高生活质量的福利，如股票和期权计划、舒适的工作环境、工作时间和地点的灵活性、工作场所健康计划、额外假期或每日新鲜餐饮。
有哪些薪酬目标的例子？
薪酬有两种类型，反映了吸引、聘用和留住优秀专业人才的各种福利和激励措施：
直接薪酬
间接薪酬
直接薪酬指员工获得的任何有形货币价值的福利。这包括定期发放的工资，如薪金、工资、奖金和佣金、医疗福利、节假日工资和交通费。
间接补偿是指不具有物质价值的任何福利。这包括从法律要求的保护计划和保险到职业发展、晋升机会和退休计划等任何方面。
最近几年，越来越多的组织采用每周四天工作制，在不减少工资的情况下减少工作时间。这是间接补偿的一个例子，即在相互信任的前提下，赋予员工对工作环境更多的自主权。
实现薪酬管理目标面临哪些挑战？
即使有最好的意图和合理的分析，薪酬管理目标所面临的挑战也会促使薪酬战略做出额外的调整。
当前的工资水平。经济环境和人口结构会影响组织的薪酬目标。外部市场压力会抬高某些职位的薪酬，超过其相对价值。
工会。部分员工可以通过工会等代表组织表达自己的利益。因此，工会应成为薪酬管理目标的一部分。
政府制约。政府根据最低工资、加班费、同工同酬、童工和记录保存等要求对薪酬进行管理，而不论工作价值如何。雇主还有义务支付 “同工同酬”，这是一项薪酬均等倡议，旨在消除历史上的收入差距，如男女之间或少数民族之间的收入差距。
战略和政策。薪酬受制于组织人事和薪酬战略与政策的不断变化。通常情况下，组织可能会让未加入工会的员工获得与加入工会的员工相同的加薪，以阻止更多员工加入工会。
国际薪酬挑战。国际薪酬是一项独特的挑战，因为外国子公司必须考虑当地的环境和文化。
生产率和成本。雇主总是将利润放在首位。企业的生存取决于此。从这个意义上说，薪酬必须是对等的： 企业支付给员工的薪酬不能超过他们对企业的价值。
国际薪酬的目标是什么？
国际薪酬旨在吸引有意愿（和能力）参与国际任务的专业人员。对于希望留住顶尖人才的跨国公司来说，有竞争力的薪酬计划至关重要。
好的国际薪酬应该：
吸引有才干、有资质的专业人员愿意承担国际异地工作
为外派员工的流动提供便利
在国内员工和国外子公司的薪酬之间保持一致和合理的关系
通过减少不必要的开支保持成本效益
人力资源管理技术如何帮助实现薪酬目标？
人力资源管理技术可以支持薪酬战略，帮助人力资源领导者将公司的财务运营与总体人员和业务目标结合起来，以确保可持续的成功。
人力资源管理技术通过以下方式实现薪酬目标：
协助人才招聘和流动、绩效管理、公平和考勤
使关键信息更易于获取且更加透明
以更高的通用性和效率超越人工流程，例如将数据手动输入电子表格
提供重要资源，确保在危机发生时有效补救
将人力资源团队从 “纸上谈兵 ”转变为战略业务领导者，为人事决策提供宝贵意见
实现薪酬管理目标如何改善公司文化？
通过全面的薪酬计划吸引、留住和吸引员工，是建设繁荣的企业文化不可或缺的一部分。薪酬方案既能提供市场范围内的薪资，又能解决员工的福利问题，这表明了公司对员工的重视程度。获得这种全包式薪酬的专业人员必然会为公司文化贡献积极的能量和良好的态度。
以下为文章原文：
What are the objectives of compensation management?
The objectives of compensation management are to attract, engage, and retain top talent through competitive compensation plans that align with the company budget, corresponding job market, and government regulations.
Good compensation management should:
Attract and recruit talent
Motivate your people
Maintain morale
Adhere to government regulations and company compensation philosophy
Reflect the current job-market
Compensation management can achieve its objectives by offering:
Attractive salaries
Useful benefits
Bonuses, incentives, and programs to improve employee wellbeing
Retirement savings
Insurance
Why should HR leaders care about the objectives of compensation management?
HR leaders play a pivotal role in building compensation plans that fit employees’ needs and desires and align with the company’s vision. Maintaining excellent compensation can lead to an increase in:
Engagement
Retention
Productivity
Companies that offer competitive and life-enhancing compensation can raise motivation in the workplace and improve work performance, which ultimately leads to greater company success.
Tips for achieving your compensation management objectives
HR leaders can support effective compensation packages by collaborating with managers to build an inclusive compensation program that addresses their people’s needs and the fluid job-market.
Develop and apply a compensation philosophy. A compensation philosophy formally documents the company’s reasoning behind people’s salaries, bonuses, and benefits. Consistently adhering to the compensation philosophy demonstrates company integrity and transparency to current team members and job candidates.
Gather employee feedback. Your people can provide the most accurate feedback regarding compensation plans. HR leaders can conduct anonymous surveys, allowing people to relay their honest opinions and suggestions. Before conducting the survey, HR leaders can explain why they will run it, that people’s opinions and experiences are invaluable, and that their job satisfaction matters.
Follow through on employee feedback. HR leaders and compensation managers can implement changes based on employee feedback. While there are numerous aspects to consider when building compensation plans, adjusting compensation plans to address people’s financial and lifestyle needs can lead to greater retention and engagement.
Explain the compensation plan. Your people may receive competitive compensation packages but aren’t aware of how to access their benefits. HR leaders can review compensation plans with managers, who can clarify the plans to their team members. This helps team members appreciate and benefit from every aspect of the compensation package.
Offer compensation to improve quality of life. In addition to base pay, compensation can include life-enhancing benefits, such as a shares and options plan, a pleasant work setting, flexibility in where and when they work, a workplace wellness program, extra vacation days, or daily fresh catering.
What are some examples of compensation objectives?
There are two types of compensation, reflecting a broad spectrum of benefits and incentives to attract, engage, and retain talented professionals:
Direct compensation
Indirect compensation
Direct compensation describes any benefit an employee may receive with a tangible monetary value. This includes regularly distributed pay such as salaries, wages, bonuses and commissions, medical benefits, holiday pay, and conveyance.
Indirect compensation refers to any benefit that does not hold a material value. This can include anything from legally required protection programs and insurance to career development, advancement opportunities, and retirement programs.
The last couple of years have seen organizations increasingly adopt the four-day work week, reducing working hours without cutting pay. This is an example of indirect compensation, whereby people are given increased autonomy over their work environment in a demonstration of mutual trust.
What are some challenges to meeting compensation management objectives?
Even with the best intentions—and rational analyses—challenges to compensation management objectives can prompt additional adjustments to a compensation strategy.
Current wage rates. Economic climate and demography influence an organization’s compensation objectives. External market pressures can inflate the pay for some jobs, exceeding their relative worth.
Unions. Part of the workforce may convey their interests through representative organizations like unions. As such, unions should feature in the objectives of compensation administration.
Government constraints. The government regulates pay—regardless of job worth—in accordance with minimum wage, overtime pay, equal pay, child labor, and record-keeping requirements. Employers are also obliged to pay “equal wages for comparable work,” a pay-parity initiative created to eradicate historical income disparities such as those between men and women or minorities.
Strategy and policy. Compensation is subject to the changing landscape of an organization’s people and compensation strategies and policies. Commonly, an organization may award people not affiliated with a union the same raise as unionized employees to deter additional unionization.
International compensation challenges. International compensation presents a unique challenge as foreign subsidiaries must be mindful of local context and culture.
Productivity and costs. Employers will always prioritize profit. The survival of their business depends on it. In this sense, compensation must be reciprocal: An organization can’t pay people more than their value to the firm.
What are the objectives of international compensation?
International compensation aims to attract professionals with the desire (and ability) to engage in international assignments. A competitive compensation plan is vital for multi-national companies that wish to retain top talent.
Good international compensation should:
Attract talented, qualified professionals willing to commit to international relocation
Facilitate the movement of expatriate employees
Manage a consistent and reasonable relationship between the pay of domestic employees and foreign subsidiaries
Remain cost-effective through the reduction of unnecessary expenses
How can HRM tech help fulfill compensation objectives?
HRM tech can support compensation strategies by helping HR leaders align the company’s financial operations with their overall people and business goals to ensure sustainable success.
HRM tech fulfills the objectives of compensation by:
Assisting with talent acquisition and turnover, performance management, equity, and attendance
Making critical information more accessible and transparent
Outperforming manual processes—like manually inputting data into spreadsheets—with better versatility and efficiency
Providing vital resources to ensure efficient remediation, should a crisis occur
Transforming HR teams from “paper pushers” into strategic business leaders who can provide invaluable input on staffing decisions
How can achieving your compensation management objectives improve company culture?
Attracting, retaining, and engaging your people through a comprehensive compensation program is integral to building a thriving company culture. Compensation packages that provide market-range salaries and address employee wellbeing demonstrate how much a company values its people. Professionals who receive such all-inclusive compensation are bound to contribute positive energy and a good attitude to the company culture.
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