Nómina
La nómina es el proceso de calcular y abonar los pagos a los empleados por su trabajo, incluidos el salario normal, las horas extraordinarias, las bonificaciones y las prestaciones. Implica determinar la cantidad de dinero que se debe a un empleado en función de su salario o sueldo por hora, el número de horas trabajadas y las deducciones o impuestos aplicables.
Las nóminas pueden ser un proceso complejo que requiere una gran atención al detalle y precisión para garantizar que los empleados cobran correctamente y a tiempo. Es una función crítica de cualquier organización, ya que afecta a la moral y la satisfacción de los empleados, y puede repercutir en la salud financiera de la organización y en el cumplimiento de las leyes y normativas laborales.
¿Qué es la nómina?
La nómina es el proceso de calcular y abonar los pagos a los empleados por su trabajo, incluidos los salarios regulares, el pago de horas extraordinarias, las bonificaciones y las prestaciones.
¿Cuáles son los componentes de la nómina?
Los componentes de la nómina pueden variar según la organización y el país, pero suelen incluir lo siguiente:
- Gross wages: The total amount of money an employee earns before any deductions or taxes are taken out.
- Taxes: Payroll taxes are taxes that are paid by both the employer and the employee to fund programs such as Social Security and Medicare. Other taxes, such as state and local taxes, may also apply.
- Deductions: Payroll deductions are amounts that are taken out of an employee's gross pay, such as taxes, contributions to retirement plans, health insurance premiums, and wage garnishments.
- Net pay: The amount of money an employee receives after all deductions and taxes have been taken out of their gross pay.
- Bonuses and commissions: These are payments made to employees in addition to their regular wages.
- Benefits: These include various types of employee benefits such as health insurance, retirement plans, and paid time off.
- Reimbursements: These are payments made to employees to reimburse them for expenses they incurred while performing their job duties, such as travel expenses or supplies.
¿Qué son los impuestos sobre las nóminas?
Los impuestos sobre la nómina son impuestos que pagan tanto el empresario como el empleado para financiar diversos programas gubernamentales. Suelen calcularse como un porcentaje del salario bruto del empleado y se deducen de su nómina. El empresario es responsable de retener y remitir estos impuestos a la agencia gubernamental correspondiente.
Los tipos más comunes de impuestos sobre las nóminas en Estados Unidos incluyen:
- Social Security tax: This tax is used to fund the Social Security program, which provides retirement and disability benefits to eligible individuals. Both the employer and the employee contribute 6.2% of the employee's gross pay, up to a certain limit set by the government.
- Medicare tax: This tax is used to fund the Medicare program, which provides health insurance to eligible individuals. Both the employer and the employee contribute 1.45% of the employee's gross pay, with no limit.
- Federal income tax: This tax is used to fund various government programs and is based on an employee's taxable income. The amount of federal income tax withheld from an employee's paycheck is based on their filing status, number of allowances claimed, and other factors.
- State and local taxes: In addition to federal taxes, some states and localities also require employers to withhold and remit state and local taxes.
¿Qué es el tratamiento de nóminas?
El procesamiento de nóminas es el proceso de cálculo y distribución de los pagos a los empleados, incluidos sueldos, salarios, bonificaciones y prestaciones. El proceso de cálculo de nóminas suele constar de varios pasos:
- Collecting time and attendance data: Employers need accurate records of when their employees clock in and out, and how many hours they work each day. This information can be collected through electronic timekeeping systems, punch cards, or other methods.
- Calculating gross pay: Employers need to calculate how much each employee has earned based on their hourly rate or salary, and the number of hours they worked during the pay period.
- Withholding taxes and deductions: Employers need to deduct federal, state, and local taxes, as well as other deductions such as health insurance premiums, retirement plan contributions, and wage garnishments.
- Issuing paychecks or direct deposits: Employers need to distribute employee payments in a timely and accurate manner. This can be done through paper checks or electronic direct deposit.
- Recordkeeping and reporting: Employers need to maintain accurate records of employee payments, taxes, and deductions, and file payroll tax returns and other reports with government agencies as required by law.
¿Qué es el cálculo de nóminas?
La contabilidad de nóminas es el proceso de gestión de la remuneración de los empleados, incluidos sueldos, salarios, primas y deducciones. Esto incluye calcular y distribuir los pagos a los empleados, así como gestionar las retenciones fiscales y las deducciones por prestaciones como el seguro médico y los planes de jubilación.
La contabilidad de nóminas es esencial para las empresas de todos los tamaños, ya que garantiza que los empleados cobren con exactitud y a tiempo, y que la empresa cumpla las leyes y normativas fiscales. También proporciona un registro de las retribuciones y prestaciones de los empleados a efectos contables y de elaboración de informes financieros.
What are employee payroll taxes?
Employee payroll taxes are mandatory deductions from a worker's paycheck to fund government programs. These include:
- Federal income tax
- Social Security tax (6.2%)
- Medicare tax (1.45%)
- State and local income taxes (if applicable)
These taxes are withheld by the employer and remitted to government agencies.
Who pays payroll taxes — employee or employer?
Both employee and employer pay payroll taxes:
- Employee: Pays their share of taxes like Social Security (6.2%) and Medicare (1.45%), withheld from their paycheck.
- Employer: Matches the Social Security and Medicare amounts, and may pay other taxes such as federal and state unemployment taxes.
This shared responsibility funds public programs like retirement and healthcare.
How to set up payroll for 1 employee
To set up payroll for one employee, follow these steps:
- Obtain an Employer Identification Number (EIN) from the IRS.
- Register with your state’s tax agency if required.
- Collect employee information, such as W-4 for federal tax withholding and direct deposit details.
- Determine their pay schedule, such as weekly or monthly.
- Choose a payroll method, like manual calculation, payroll software, or a payroll service provider.
- Calculate gross pay, withhold taxes, and issue payment.
- File payroll taxes and keep proper records.
Encuestas sobre el pulso de los empleados:
Se trata de encuestas breves que pueden enviarse con frecuencia para comprobar rápidamente lo que piensan sus empleados sobre un tema. La encuesta consta de menos preguntas (no más de 10) para obtener la información rápidamente. Pueden administrarse a intervalos regulares (mensual/semanal/trimestral).
Reuniones individuales:
Celebrar reuniones periódicas de una hora de duración para mantener una charla informal con cada miembro del equipo es una forma excelente de hacerse una idea real de lo que les pasa. Al tratarse de una conversación segura y privada, te ayuda a obtener mejores detalles sobre un asunto.
eNPS:
eNPS (employee Net Promoter score) es una de las formas más sencillas y eficaces de evaluar la opinión de sus empleados sobre su empresa. Incluye una pregunta intrigante que mide la lealtad. Un ejemplo de preguntas de eNPS son ¿Qué probabilidades hay de que recomiende nuestra empresa a otras personas? Los empleados responden a la encuesta eNPS en una escala del 1 al 10, donde 10 significa que es "muy probable" que recomienden la empresa y 1 significa que es "muy improbable" que la recomienden.
En función de las respuestas, los empleados pueden clasificarse en tres categorías diferentes:
- Promotores
Empleados que han respondido positivamente o están de acuerdo. - Detractores
Empleados que han reaccionado negativamente o no están de acuerdo. - Pasivos
Empleados que se han mantenido neutrales con sus respuestas.
How much does payroll cost per employee
Payroll costs vary based on how it's managed:
- Manual payroll: Minimal cost, mainly your time and effort.
- Payroll software: Typically $20–$40 per month plus $4–$10 per employee.
- Outsourced service: May cost $50–$200+ monthly for one employee.
- Additional costs may apply for tax filings, year-end forms, or benefits administration.
¿Cómo gestionar las nóminas?
La gestión de las nóminas implica varios pasos clave. He aquí una visión general del proceso:
- Obtain and verify employee information: Collect and verify accurate employee information, including their full name, Social Security number, address, tax filing status, and any deductions they are eligible for.
- Determine employee pay: Calculate employee pay based on their hourly rate or salary, as well as any overtime or bonuses earned.
- Calculate payroll taxes: Determine the appropriate amount of payroll taxes to withhold from employee paychecks, including federal, state, and local income taxes, as well as Social Security and Medicare taxes.
- Deduct employee benefits: Deduct any employee benefits, such as health insurance premiums, retirement plan contributions, and other deductions.
- Generate payroll reports: Generate and review payroll reports to ensure accuracy and compliance with laws and regulations.
- Pay employees: Distribute employee paychecks or direct deposits on the designated pay date.
- File payroll taxes: File payroll tax returns and remit payroll taxes to the appropriate government agencies on time.
- Maintain payroll records: Maintain accurate records of employee pay, tax withholdings, and deductions, as well as any required tax filings and payments.
Para gestionar las nóminas con eficacia, muchas empresas utilizan programas informáticos para automatizar el proceso y garantizar la precisión y el cumplimiento de las normas. También es esencial estar al día de las leyes y normativas fiscales y pedir consejo a un contable cualificado o a un especialista en nóminas cuando sea necesario.
¿Cómo calcular las nóminas?
El cálculo de la nómina puede implicar varios pasos, dependiendo de la complejidad de la estructura salarial de su organización y del sistema de procesamiento de nóminas que utilice. No obstante, a continuación se ofrece una visión general de los pasos necesarios:
- Determine the pay period: This could be weekly, bi-weekly, semi-monthly, or monthly.
- Determine the employee's gross pay: This is the total amount of money an employee has earned before any deductions or taxes are taken out. It is usually calculated based on the employee's hourly rate or salary and the number of hours worked during the pay period.
- Calculate deductions: Deductions may include taxes, Social Security contributions, Medicare contributions, and other employee contributions such as health insurance premiums, retirement plan contributions, or wage garnishments.
- Calculate net pay: This is the employee's gross pay minus any deductions.
- Issue paychecks or direct deposit: This could be done through paper checks or electronic direct deposit.
- Keep records: It's important to keep accurate records of employee payments, taxes, and deductions, and file payroll tax returns and other reports with government agencies as required by law.
Tenga en cuenta que el procesamiento de nóminas puede ser complejo y llevar mucho tiempo, y que puede haber requisitos o normativas específicos en su jurisdicción que deba cumplir. Muchas empresas utilizan programas informáticos de gestión de nóminas o subcontratan a proveedores externos para garantizar la exactitud y el cumplimiento de la normativa.
Can an employee request a payroll audit
Yes, an employee can request a payroll audit:
- The request is often informal and may be directed to HR or payroll departments.
- It usually occurs if the employee suspects incorrect pay, tax withholding, or deductions.
- Employers are not legally required to audit on request but must respond accurately and transparently.
- Internal audits or third-party reviews may be used if needed.
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