✨ Jangan lepaskan peluang! Daftar untuk Webinar Penghargaan Pekerja kami yang dijadualkan pada 29 Februari. 🎖️
✨ Jangan lepaskan peluang! Daftar untuk Webinar Penghargaan Pekerja kami yang dijadualkan pada 29 Februari.🎖️

Daftar sekarang

Webinar Langsung: Rahsia untuk Membina Roda Gila Pertumbuhan B2B2C yang Berjaya
Simpan tempat anda sekarang
Istilah Glosari
Glosari Pengurusan Sumber Manusia dan Syarat Faedah Pekerja
Jadual kandungan

Gaji

Gaji merujuk kepada proses pengiraan dan pengeluaran bayaran kepada pekerja untuk kerja mereka, termasuk gaji tetap, gaji lebih masa, bonus dan faedah. Ia melibatkan penentuan jumlah wang yang perlu dibayar oleh pekerja berdasarkan gaji atau gaji setiap jam mereka, bilangan jam bekerja, dan sebarang potongan atau cukai yang dikenakan.

Gaji boleh menjadi proses yang kompleks yang memerlukan perhatian yang teliti terhadap perincian dan ketepatan untuk memastikan pekerja dibayar dengan betul dan tepat pada masanya. Ia merupakan fungsi kritikal bagi mana-mana organisasi, kerana ia menjejaskan semangat dan kepuasan pekerja, serta boleh memberi kesan kepada kesihatan kewangan organisasi dan pematuhan undang-undang dan peraturan buruh.

Apa itu gaji?

Gaji ialah proses mengira dan mengagihkan bayaran kepada pekerja untuk kerja mereka, termasuk gaji tetap, gaji lebih masa, bonus dan faedah.

Apakah komponen gaji?

Komponen senarai gaji boleh berbeza-beza bergantung pada organisasi dan negara, tetapi ia biasanya termasuk yang 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.

Apakah cukai gaji?

Cukai gaji ialah cukai yang dibayar oleh majikan dan pekerja untuk membiayai pelbagai program kerajaan. Cukai biasanya dikira sebagai peratusan daripada gaji kasar pekerja, dan ditolak daripada gaji pekerja. Majikan bertanggungjawab untuk menahan dan menghantar cukai ini kepada agensi kerajaan yang berkenaan.

Jenis cukai gaji yang paling biasa di Amerika Syarikat termasuk:

  • 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.

Apakah pemprosesan gaji?

Pemprosesan gaji ialah proses pengiraan dan pengagihan bayaran pekerja, termasuk upah, gaji, bonus, dan faedah. 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.

Apakah perakaunan gaji?

Perakaunan gaji ialah proses menguruskan pampasan pekerja, termasuk gaji, upah, bonus, dan potongan. Ini termasuk mengira dan mengagihkan bayaran kepada pekerja, serta menguruskan pegangan dan potongan cukai untuk faedah seperti insurans kesihatan dan pelan persaraan.

Perakaunan gaji adalah penting untuk perniagaan dari semua saiz, kerana ia memastikan bahawa pekerja dibayar dengan tepat dan tepat pada masanya, dan bahawa syarikat itu mematuhi undang-undang dan peraturan cukai. Ia juga menyediakan rekod pampasan dan faedah pekerja untuk tujuan perakaunan dan pelaporan kewangan.

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.

Tinjauan nadi pekerja:

Ini ialah tinjauan pendek yang boleh dihantar dengan kerap untuk menyemak pendapat pekerja anda tentang sesuatu isu dengan cepat. Tinjauan ini mengandungi kurang soalan (tidak lebih daripada 10) untuk mendapatkan maklumat dengan cepat. Ini boleh diberikan secara berkala (bulanan/mingguan/suku tahunan).

Pertemuan satu lawan satu:

Mengadakan mesyuarat berkala selama sejam untuk sembang tidak rasmi dengan setiap ahli pasukan ialah cara terbaik untuk memahami apa yang berlaku dengan mereka. Memandangkan ia adalah perbualan yang selamat dan peribadi, ia membantu anda mendapatkan butiran yang lebih baik tentang sesuatu isu.

eNPS:

eNPS (skor Promoter Bersih pekerja) ialah salah satu cara paling mudah lagi berkesan untuk menilai pendapat pekerja anda tentang syarikat anda. Ia termasuk satu soalan menarik yang mengukur kesetiaan. Contoh soalan eNPS termasuk: Sejauh manakah anda mengesyorkan syarikat kami kepada orang lain? Pekerja menjawab tinjauan eNPS pada skala 1-10, di mana 10 menandakan mereka 'berkemungkinan besar' mengesyorkan syarikat dan 1 menandakan mereka 'sangat tidak mungkin' mengesyorkannya.

Berdasarkan maklum balas, pekerja boleh diletakkan dalam tiga kategori berbeza:

  • Penganjur
    Pekerja yang telah bertindak balas secara positif atau bersetuju.
  • Pengkritik
    Pekerja yang telah bertindak balas secara negatif atau tidak bersetuju.
  • pasif
    Pekerja yang kekal neutral dengan jawapan mereka.

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 untuk menguruskan gaji?

Menguruskan gaji melibatkan beberapa langkah utama. Berikut ialah gambaran umum 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 mengurus senarai gaji dengan berkesan, banyak perniagaan menggunakan perisian senarai gaji untuk mengautomasikan proses dan memastikan ketepatan dan pematuhan. Ia juga penting untuk mengikuti perkembangan undang-undang dan peraturan cukai serta mendapatkan nasihat daripada akauntan atau pakar gaji yang berkelayakan seperti yang diperlukan.

Bagaimana untuk mengira gaji?

Pengiraan gaji boleh melibatkan beberapa langkah, bergantung pada kerumitan struktur gaji organisasi anda dan sistem pemprosesan gaji yang anda gunakan. Walau bagaimanapun, berikut ialah gambaran umum tentang 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.

Ambil perhatian bahawa pemprosesan gaji boleh menjadi rumit dan memakan masa, dan mungkin terdapat keperluan atau peraturan khusus dalam bidang kuasa anda yang perlu anda ikuti. Banyak organisasi menggunakan perisian gaji atau penyumberan luar pemprosesan gaji mereka kepada pembekal pihak ketiga untuk memastikan ketepatan dan pematuhan.

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.
Terokai cara Empuls boleh membantu organisasi anda