Penggajian

Penggajian mengacu pada proses penghitungan dan pencairan pembayaran kepada karyawan untuk pekerjaan mereka, termasuk upah reguler, upah lembur, bonus, dan tunjangan. Proses ini melibatkan penentuan jumlah uang yang harus dibayarkan kepada karyawan berdasarkan gaji atau upah per jam, jumlah jam kerja, dan potongan atau pajak yang berlaku.

Penggajian dapat menjadi proses yang kompleks yang membutuhkan perhatian terhadap detail dan akurasi untuk memastikan bahwa karyawan dibayar dengan benar dan tepat waktu. Ini adalah fungsi penting dari organisasi mana pun, karena hal ini memengaruhi moral dan kepuasan karyawan, serta dapat berdampak pada kesehatan keuangan organisasi dan kepatuhan terhadap undang-undang dan peraturan ketenagakerjaan.

Apa yang dimaksud dengan penggajian?

Penggajian adalah proses penghitungan dan pencairan pembayaran kepada karyawan untuk pekerjaan mereka, termasuk upah reguler, upah lembur, bonus, dan tunjangan.

Apa saja komponen penggajian?

Komponen penggajian dapat bervariasi, tergantung pada organisasi dan negara, namun biasanya mencakup hal-hal berikut:

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.

Apa yang dimaksud dengan pajak penggajian?

Pajak penggajian adalah pajak yang dibayarkan oleh pemberi kerja dan karyawan untuk mendanai berbagai program pemerintah. Pajak biasanya dihitung sebagai persentase dari gaji kotor karyawan, dan dipotong dari gaji karyawan. Pemberi kerja bertanggung jawab untuk memotong dan menyetorkan pajak-pajak ini ke lembaga pemerintah yang sesuai.

Jenis pajak penggajian yang paling umum di Amerika Serikat meliputi:

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.

Apa yang dimaksud dengan pemrosesan penggajian?

Proses penggajian adalah proses penghitungan dan pendistribusian pembayaran karyawan, termasuk upah, gaji, bonus, dan tunjangan. Proses penggajian biasanya melibatkan beberapa langkah, termasuk:

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.

Apa yang dimaksud dengan akuntansi penggajian?

Akuntansi penggajian adalah proses mengelola kompensasi karyawan, termasuk gaji, upah, bonus, dan potongan. Ini termasuk menghitung dan mendistribusikan pembayaran kepada karyawan, serta mengelola pemotongan pajak dan potongan untuk tunjangan seperti asuransi kesehatan dan program pensiun.

Akuntansi penggajian sangat penting untuk bisnis dari semua ukuran, karena memastikan bahwa karyawan dibayar secara akurat dan tepat waktu, dan bahwa perusahaan mematuhi undang-undang dan peraturan pajak. Sistem ini juga menyediakan catatan kompensasi dan tunjangan karyawan untuk tujuan akuntansi dan pelaporan keuangan.

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.

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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.

Survei denyut nadi karyawan:

Ini adalah survei singkat yang dapat dikirim secara berkala untuk mengetahui pendapat karyawan Anda tentang suatu masalah dengan cepat. Survei ini terdiri dari lebih sedikit pertanyaan (tidak lebih dari 10) untuk mendapatkan informasi dengan cepat. Survei ini dapat diberikan secara berkala (bulanan/mingguan/triwulanan).

Pertemuan empat mata:

Mengadakan pertemuan berkala selama satu jam untuk mengobrol secara informal dengan setiap anggota tim adalah cara terbaik untuk mengetahui apa yang sebenarnya terjadi dengan mereka. Karena ini adalah percakapan yang aman dan pribadi, ini membantu Anda mendapatkan detail yang lebih baik tentang suatu masalah.

eNPS:

eNPS (skor Net Promoter karyawan) adalah salah satu cara yang paling sederhana namun efektif untuk menilai pendapat karyawan tentang perusahaan Anda. Ini mencakup satu pertanyaan menarik yang mengukur loyalitas. Contoh pertanyaan eNPS antara lain: Seberapa besar kemungkinan Anda akan merekomendasikan perusahaan kami kepada orang lain? Karyawan menjawab survei eNPS dengan skala 1-10, di mana 10 menunjukkan bahwa mereka 'sangat mungkin' merekomendasikan perusahaan dan 1 menunjukkan bahwa mereka 'sangat tidak mungkin' merekomendasikannya.

Berdasarkan jawaban yang diberikan, karyawan dapat ditempatkan dalam tiga kategori yang berbeda:

Promotor
Karyawan yang memberikan tanggapan positif atau setuju.
Pengkritik
Karyawan yang bereaksi negatif atau tidak setuju.
Pasif
Karyawan yang bersikap netral dalam memberikan tanggapan.

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.

Bagaimana cara mengelola penggajian?

Mengelola penggajian melibatkan beberapa langkah utama. Berikut ini adalah gambaran umum dari proses tersebut:

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.

Untuk mengelola penggajian secara efektif, banyak bisnis menggunakan perangkat lunak penggajian untuk mengotomatiskan proses dan memastikan akurasi dan kepatuhan. Penting juga untuk selalu mengikuti perkembangan undang-undang dan peraturan pajak dan mencari saran dari akuntan yang berkualifikasi atau spesialis penggajian sesuai kebutuhan.

Bagaimana cara menghitung penggajian?

Menghitung penggajian dapat melibatkan beberapa langkah, tergantung pada kompleksitas struktur penggajian organisasi Anda dan sistem pemrosesan penggajian yang Anda gunakan. Namun, berikut ini adalah gambaran umum mengenai langkah-langkah yang terlibat:

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.

Perlu diketahui bahwa pemrosesan penggajian bisa jadi rumit dan memakan waktu, dan mungkin ada persyaratan atau peraturan khusus di yurisdiksi Anda yang harus diikuti. Banyak organisasi menggunakan perangkat lunak penggajian atau mengalihdayakan pemrosesan penggajian mereka ke penyedia pihak ketiga untuk memastikan akurasi dan kepatuhan.

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.

Pelajari bagaimana Empuls dapat membantu organisasi Anda