Deciding how to pay your employees takes careful consideration. Not only do you need to think about what员工的付款方式您将使用（例如，直接存款与纸质检查），但您还需要考虑您将提供的工资类型。

您提供的某些类型的薪酬可以依赖于您的行业，业务和偏好，如佣金。还有强制性工资，如加班费。

Read on to learn about the types of salaries and wages you may need to pay employees.

Types of wages

You may use a few payment methods to compensate employees. Wages can generally be split into two categories: regular and补充工资。

Regular wages

An employee’s regular wages are fixed amounts they earn each pay period. You can pay an employee薪水与每小时工资。

1. Salary wages

If an employee earns a salary, they receive a fixed, regular payment per year. To determine an employee’s wages per period, divide their annual salary by the number of pay periods in your chosenpay frequency。For example, if you pay an employee biweekly, divide their annual salary by 26.

2.Hourly wages

If you pay employee hourly wages, you must multiply their hourly rate by the number of hours they work per pay period. An employee paid hourly might work varying hours, therefore changing their paycheck each period.

补充工资

补充工资are typically additional, non-regular wages you pay employees.

There are a number of supplemental wages you can use to compensate employees. Some supplemental wages are mandatory while others are optional.

1.加班工资

如果您有非豁免员工，则必须遵循overtime laws。Under the Fair Labor Standards Act (FLSA.), you are required to pay overtime wages to nonexempt employees who work more than 40 hours in one workweek.

Overtime pay istime and a half, or 1.5 times, the employee’s regular wages. Provide overtime pay for each hour an employee works over 40 during the workweek.

2.追溯工资

追溯工资is compensation that you owe an employee from a previous pay period.

You may need to compensate employees with retro pay for a number of reasons, including miscalculating the employee’s regular wages, failing to pay overtime, forgetting to account for a raise, or neglecting a shift differential.

支付复古工资是强制性的，因为员工有权获得您忽视支付的赔偿金。

3. Commissions

佣金支付is money an employee earns when they make a sale or accomplish another goal. You might give commissions as a percentage of a sale or a fixed amount depending on the sales volume.

对于一些工作，佣金很常见。您可能会向员工支付佣金，在销售职位（如汽车推销员）。

You might provide an employee with both regular and commission wages. That way, the employee is guaranteed to earn a set amount per pay period, regardless of if they don’t earn commissions.

或者，您可以通过佣金前接到常规工资并支付员工。请记住，您必须至少支付员工最低工资。

4. Bonus pay

您可以选择支付员工奖金工资，这是员工除了定期工资之外赚钱。你可能会给员工奖金工资作为奖励或礼物。

除非员工的就业协议明确承诺奖金，否则您可以根据您的自行决定提供奖金。例如，您可以给员工度假奖金。

5. Severance pay

如果您必须终止员工，您可以考虑提供遣散费。Employees earn severance pay after leaving a business in lieu of their regular wages.

您可以决定向提供终止的员工提供多少遣散费。一般来说，员工赢得了与他们为业务工作多长时间成正比的时期遣散费。

You might be required to provide an employee severance pay depending on state laws and whether you include severance in the employee’s contract.

6.截止支付时间

您可能给员工的另一种类型的薪酬是应计时间工资。Accrued time off pay, or PTO accrual, is when an employee has earned paid time off from work but has not used it.

Some businesses pay out the employee’s accrued time off as taxable wages when the year ends or the employee leaves rather than rolling over or removing the accrued time.

7. Tip wages

Your employees might be eligible for earning tips, depending on your business. Tips are supplemental wages an employee earns from customers in addition to regular wages you pay them.

Employees must report tip earnings to you if they earn more than $20 per month in tips.

薪酬和税收类型

Regardless of the types of pay you use to compensate employees, you must withhold income, Social Security, and医疗保险税来自员工工资。

但是，计算税收的方式可能因您是否支付员工定期或补充工资而有所不同。

You can combine supplemental and regular wages and withhold taxes according to theincome tax withholding tables。或者，您可以以22％的平衡率分别从补充工资中扣留税。

You know you need to withhold taxes from all types of wages. Make things easier on yourself by using Patriot’s onlinepayrollsoftware. After entering employee information, we’ll calculate payroll and income taxes with guaranteed calculations. Get your free trial now!

This is not intended as legal advice; for more information, please点击这里。