【HR术语】什么是补充工资？（What are supplemental wages?）
什么是补充工资？
补充工资是雇主在基本收入之外提供的一种补偿形式。基本工资包括小时工资或月薪，而补充工资则包括以下收入：
遣散费
奖金
佣金
加班费
奖励
假期工资
累积病假工资
上报的小费
但请注意，雇主可以合法地将上报的小费和加班费计入正常工资，而不是补充工资。
人力资源领导为什么要关注补充工资？
虽然补充工资通常不占薪酬方案的大部分，但它们仍然很重要。补充工资可以作为对辛勤工作和成就的奖励，也可以激励人们表现出更多的奉献精神和更好的职业道德。
了解补充薪资来龙去脉的人力资源领导者可以帮助确保专业人员知道何时应该领取薪资以及领取薪资的目的。确保公司向专业人员支付其全部收入--包括正常收入和补充收入--是建立一支敬业的员工队伍和保持高留用率的基础。
然而，将补充工资适当纳入员工薪酬不仅能改善薪酬福利。它还能让人力资源领导者确保公司始终遵守联邦和州的税收法规。
人力资源领导者如何才能成功管理补充工资？
人力资源专业人员可以采取以下步骤，帮助公司公平、合法地实施补充工资：
将公司的薪酬理念作为指南针。薪酬理念可以指导人力资源和财务专业人员将补充工资纳入薪酬计划。以预算为基础的薪酬计划可以降低成本，有助于保持有竞争力的薪酬，并防止公司提供他们实际上无法负担的补充工资。
寻求其他专业人士的帮助。补充税法非常复杂。与财务部门合作并与薪资服务机构合作，可以帮助人力资源领导者了解棘手的联邦和州法律，确保合规。
解释系统如何运作。每个员工都应该知道自己的薪酬方案包括哪些内容，以及何时和如何领取。在雇佣期开始时与专业人员讨论支付计划，为他们提供与工作相关的重要信息，并体现公司的诚信。
谁负责报告补充工资？
雇主负责报告补充工资。因此，公司必须跟踪每个人每年收到多少补充工资，以及他们是单独发放补充收入还是与基本工资合并发放。
如何对补充工资征税？
雇主可以从补充工资中预扣社会保险和医疗保险，就像预扣标准工资一样。但是，在预扣联邦税时，补充工资要遵守特定的规定。
如何计算补充工资？
不同的支付方式决定了如何计算补充工资的预扣税款。
第一种方法要求雇主分别支付补充工资，或将其合并为一笔款项，并指定每笔款项的金额。根据这种方法，雇主根据年度统一税率预扣税款。
如果专业人员的年补充工资为 100 万美元或以下，雇主必须预扣补充工资的 22%。如果专业人员的年补充工资超过 100 万美元，雇主必须预扣 37%。在对补充工资进行统一预扣时，雇主必须从专业人员的基本工资中单独预扣税款。
在第二种方法中，雇主将补充工资与基本工资合并，并将其视为一次性支付。这种方法更为复杂。它还要求雇主从工资中预扣更多的钱，因为工资较高，而且包括补充工资和基本工资。预扣的税额也取决于每个人在 W-4 文件中填写的信息。
如何成功管理补充工资才能改善公司文化？
明确的薪酬政策是确保员工准确、准时获得薪酬的基础。公司可以通过满足员工的收入期望来促进员工与雇主之间的健康关系。在补充工资方面体现诚信，有助于提高员工满意度，建立健康繁荣的公司文化。
以下为文章原文：
What are supplemental wages?
Supplemental wages are a form of compensation employers offer in addition to base income. While base pay consists of hourly wages or a monthly salary, supplemental pay includes earnings such as:
Severance pay
Bonuses
Commission
Overtime pay
Awards
Vacation pay
Accumulated sick leave payments
Reported tips
Take note, though, that employers can legally include reported tips and overtime pay in the regular wages rather than the supplemental wages.
Why should HR leaders care about supplemental wages?
Though supplemental wages don’t usually make up the bulk of a compensation package, they’re still important. Supplemental pay can serve as a reward for hard work and achievements or an incentive for people to demonstrate more dedication and a better work ethic.
HR leaders who know the ins and outs of supplemental pay can help ensure professionals know when to expect their pay and what they’re receiving it for. Guaranteeing that the company pays professionals their entire income—both regular and supplemental—is fundamental to building an engaged workforce and maintaining high retention.
However, properly incorporating supplemental wages into people’s pay doesn’t just improve compensation packages. It also enables HR leaders to ensure consistent company compliance with federal and state tax regulations.
What can HR leaders do to manage supplemental wages successfully?
HR professionals can incorporate these steps to help their company fairly and lawfully implement supplemental pay:
Use the company compensation philosophy as a compass. A compensation philosophy can guide HR and finance professionals in integrating supplemental pay into the compensation plan. A budget-based compensation plan can reduce costs, help maintain competitive salaries, and keep companies from offering supplementary wages they can’t actually afford.
Enlist the help of other professionals. Supplemental tax laws are complicated. Collaborating with finance and working with a payroll service can help HR leaders navigate the tricky federal and state laws to ensure compliance.
Explain how the system works. Everyone in the workforce should know what their compensation package includes and when and how they’ll receive it. Discussing the payment plan with professionals at the beginning of their employment period provides them with crucial job-related information and reflects company integrity.
Who is responsible for reporting supplemental wages?
The employer is responsible for reporting supplemental pay. Because of this, companies must track how much supplemental pay each person receives annually and whether they distribute supplemental income separately or combined with base pay.
How are supplemental wages taxed?
Employers can withhold Social Security and Medicare from supplemental wages, just as they do for standard wages. But, when it comes to withholding federal tax, supplemental wages are subject to specific regulations.
How can you calculate supplemental wages?
Different payment methods determine how to calculate tax withholdings on supplemental wages.
The first approach requires employers to pay supplemental wages separately—or combine them into a single payment and specify the amount of each. According to this approach, the employer withholds tax based on an annual flat rate.
If a professional’s annual supplemental wages are $1 million or less, the employer must withhold 22 percent of the supplemental wages. If a professional’s annual supplemental wages exceed $1 million, the employer must withhold 37 percent. When withholding a flat rate on supplemental wages, employers must withhold taxes separately from the professional’s base pay.
In the second method, the employer combines supplemental pay with base pay and treats them as a single payment. This method is more complicated. It also demands that the employer withhold more money from the payment because it’s higher and includes both supplemental and base pay. The tax amount to withhold also depends on the information each individual includes in the W-4 document.
How can successfully managing supplemental wages improve company culture?
A crystal clear compensation policy is the basis for ensuring that people receive accurate and punctual compensation. A company can promote a healthy employee-employer relationship by fulfilling people’s income expectations. Exemplifying honesty regarding supplemental pay demonstrates integrity and helps increase employee satisfaction and build a healthy and thriving company culture.
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