【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.
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