What Is Profit Sharing?

本文has been updated to include 2022 information.

想要为您的员工提供额外的好处？考虑制定利润分享计划。但是，在您逃跑并制定计划之前，您需要知道什么是利润分享。继续阅读以了解有关利润共享的所有信息，包括其工作原理和制定自己计划的步骤。

Profit sharingis a type of pre-tax contribution plan for employees that gives workers a certain amount of a company’s profits. The profit-sharing payments depend on the:

业务盈利能力
员工的定期工资和奖金
Amount set by the business

有了利润分享计划（PSP），员工根据公司在特定时间段内的收入（例如一年）获得了一笔金额。通常，员工以现金或公司股票的利润获得百分比或美元的利润。许多企业将利润分享作为员工的退休福利。

如果雇主在此期间（例如年份）中没有获利，那么他们不必在那年做出贡献。

通常，企业提供PSP来帮助灌输其员工的所有权感。小型企业盈利计划的目标是奖励员工对公司成功的贡献，并激励员工继续达到目标。

PSP与401（k）

Although a profit share agreement can be used as a retirement plan option to offer employees, it’s not the same as a 401(k) plan.

这两个计划都为员工提供了更多的退休福利。但是，401（k）计划和PSP具有不同的规则和结构。

通过401（k）计划，员工可以为自己的计划做出贡献。并取决于type of 401(k)计划，雇主可能会做出匹配的贡献。

使用PSP，员工无法做出任何贡献。只有雇主才能为PSP做出贡献。但是，公司可以提供其他退休计划的类型，例如401（k），以及PSP。

Types of PSPs

有几种不同类型的利润分担计划可供选择。他们都遵循相同的概念：雇主与雇员分享部分利润。

Here are the three types of PSPs:

Pro-rata: All employees receive the same contribution amount from the employer (e.g., percentage or fixed dollar). This is the most common type of PSP.
Non-comparability / cross-testing：雇主可以以不同的价格为不同的雇员（例如全职雇员）贡献。
Age-weighted: Takes age and salary into consideration. Employers can offer older employees a higher percentage than younger employees because they are closer to a retirement age. With an age-weighted plan, the longer someone stays with the business, the more their employer contribution rate increases. This type is specific to PSPs used as retirement plans.

要求一个PSP

Businesses of any size can create a profit-sharing plan. If you use your PSP as a retirement benefit, you can also take advantage of other retirement plan types.

企业还必须遵循预定的利润分配公式，以确定员工在利润中获得多少收益以及哪些员工符合条件的资格。

公司每年必须为其PSP做出贡献。但是，您每个员工都可以赚取最大的捐款金额。According to the IRS，与员工共享利润的公司的贡献限额是该员工年薪酬的25％，即61,000美元（2022）。

Profit sharing example

准备在行动中看到利润分享了吗？让我们来看看一个利润分享的示例，以便您可以直接看到它。

为了计算雇主的贡献，您需要为所有雇员添加赔偿。将每个员工对期间的个人补偿除以该期间的总赔偿。然后，将您的利润份额百分比乘以您的利润。最后，将两个总数乘以确定每个员工的付款金额。

Say you have three employees. Employee A makes $30,000 per year, Employee B makes $25,000, and Employee C makes $40,000. The total compensation for all three employees is $95,000 ($30,000 + $25,000 + $40,000). This year, your business had a profit of $150,000, and you share 10% of your annual profits with employees. Take a look at how much each employee would receive:

员工A：（$ 150,000 x 0.10）x（$ 30,000 / $ 95,000）= $ 4,736.84
员工B：（$ 150,000 x 0.10）x（$ 25,000 / $ 95,000）= $ 3,947.37
员工C：（$ 150,000 x 0.10）x（$ 40,000 / $ 95,000）= $ 6,315.79

为了弄清您公司每个员工的利润分享金额，您可以使用以下公式：

利润共享金额=（利润x获利百分比）x（员工补偿 /总员工补偿）

如何制定利润分享计划

To get started creating your PSP, follow the steps below:

Determine how much you want your PSP amount to be
1. 利润分配公式
2. Percentage vs. dollar amount
Write up a plan
1. 规则
2. Eligibility requirements
3. Amount (e.g., percentage or dollar amount)
4. Frequency (e.g., annual)
Provide information to eligible employees
FileIRS表格5500每年
1. Details your contribution plan and all participants in it
Keep records (e.g., amounts, participants, etc.)

利润分享的利益和缺点

有利弊可以分享。在开始小型企业利润共享之前，请权衡优势和缺点。

Here are some benefits of a profit-sharing plan for businesses:

You can change how much you contribute year to year
Any business can start one
You can offer one in addition to other retirement plans
计划促进员工长期对业务的承诺
It can be used to attract and retain top talent
The plan can motivate your team
Contributions are tax-deductible for employers

查看对PSP的一些缺点：

花费一些额外的工作来设置（例如，填写表格5500）
Employer is subject to nondiscrimination testing
Employees can’t contribute
计算员工薪水时，您可能需要进行一些调整
该计划的唯一重点是盈利能力

Do your research and determine if the cons are worth it before you decide to follow the path of profit sharing.

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本文has been updated from its original publication date of July 12, 2013.

这不是法律建议；有关更多信息，请click here.

什么是利润分享，如何使您的业务受益？