一个单词，两个音节。如果您是雇主，完全不可避免。啊，是的，我们在谈论工资单。It’s a pretty common term in the workplace (Don’t forget to run payroll!). But, what is payroll exactly?
Payroll definition spoiler alert:Payroll = paying employees. Without payroll, employees don’t get paid. So if your business has employees, you must, must, must run payroll.
什么是工资单？
Payroll is the process of paying employees. Employers must handle payroll each pay period so employees receive their wages. But, payroll is more than just a paycheck. There are many moving parts, like gathering employee hours worked, calculating taxes and other deductions, distributing wages, and reporting and remitting taxes and other deductions to the right parties (e.g., IRS).
When it comes to payroll meaning, you may hear phrases like:
- Running payroll:This is the process of actually calculating and distributing wages and taxes.
- Employees on payroll:This is the list of the employees you pay, along with their information. Keep in mind that it does not include independent contractors.
- Payroll expense:这是您的企业在员工工资和税收上花费的金额。您必须在会计书中记录费用。
It’s time to dive deeper into the parts of payroll.
关键工资条款
Ready for a lightning-speed round of important payroll terms? Here are some common terms and their definitions:
| Payroll Term | Definition |
|---|---|
| Pay frequency | A recurring length of time that determines how often you pay employees. Common pay frequencies include weekly, biweekly, semimonthly, and monthly. |
| Gross wages | 在预扣税和扣除之前，您支付的雇员总额。 |
| Overtime pay | Overtime pay is time and a half for every hour an employee works beyond 40 in a week. All nonexempt employees receive overtime pay. |
| Payroll taxes | 您从雇员的工资中扣留的金额并作为雇主做出贡献。税收可能包括联邦，州和地方收入；社会保障;和医疗保险税。 |
| Pre-tax deductions | 这amount you withhold from an employee’s wages before calculating and withholding some or all taxes. Examples include health insurance and some retirement plans. |
| 税后扣除 | 计算和预扣税后，您从员工的工资中扣留的金额。例子包括装饰和一些退休计划。 |
| Net pay | 员工的带薪 /净工资是从雇员总工资中减去税和其他扣除后的总金额。 |
| Pay stub | 详细说明员工总工资，税收和扣除的文件；雇主的缴款和税收；和员工的净薪水。 |
| Payroll forms | 表格雇主必须向税务机构（例如IRS）提交，以总结雇员支付信息，例如工资和税款。示例包括表格941和表格W-2。 |
| Payroll software | A system that automates the payroll process by calculating wages and taxes. |
工资流程是什么？深入的外观
同样，工资单很多of moving parts. In this section, we’ll break what is payroll down to a science.
但是，在您开始运行工资单之前，您需要做出一些决定。除其他职责外，您必须：
- Determine yourpay frequency（例如，每两周）
- Decide how to pay employees (e.g., direct deposit)
- 注册雇主身份证号（EIN）和州帐户（例如，州失业保险）
- Create an Electronic Federal Tax Payment System (EFTPS) account
And each time you hire an employee, you need to decide whether they are exempt or nonexempt from overtime wages. You must also collectForm W-4(among other new employee forms) to properly run and distribute payroll.
闲话少说,看看什么是payroll composed of on a micro-level.
1.跟踪时间
To run payroll, you need to track your employees’ time. This includes:
- Regular hours worked
- Time off (e.g., paid time off)
- 加班时间（即时间半）
Tracking employee hours ensures you pay your employees the proper amount. Collect timesheets from employees that detail how many hours they worked during the pay period and whether they took time off.
2.计算员工的总工资
You may have salaried employees, hourly employees, or both. Once you know how many hours they worked, you can calculate their工资总额。
To calculate your salaried employees’ gross wages, divide the number of pay periods in the year by their annual salary. For example, you give an employee a yearly salary of $50,000 and pay them weekly. Because there are 52 weeks in the year, the employee’s weekly gross wages are $961.54 ($50,000 annual salary / 52 weeks). Remember to account for any overtime if the employee is nonexempt and works over 40 hours in the workweek.
要计算您的小时员工的总工资，请将其工资率乘以薪水期间工作的小时数。假设您每小时支付18美元的员工。由于员工本周工作了40个小时，因此您将向他们支付720美元（每小时18美元x 40小时）。
Keep in mind that employees could have additional sources of pay you must include in payrolls, such as tips, commissions, or bonuses.
3. Subtract taxes and other deductions
工资单中最重要的部分之一是从员工的总工资中减去税收和其他扣除。
税前推论：首先，确定员工是否有pre-tax deductions。If they do, subtract them from the employee’s gross pay before calculating applicable taxes.
Taxes:Next, it’s time to calculate the employee’s tax withholding. You must deduct the following taxes from an employee’s pay:
- 联邦所得税
- Social Security tax
- Medicare tax
- State and local income taxes (if applicable)
- State-specific taxes
请记住，您还必须向雇员的薪水缴纳雇主税。雇主税包括社会保障，医疗保险，联邦失业和州失业税。
税后扣除:如果员工有任何税后扣除，请在计算员工税后扣留他们。
4.付款员工
从员工的总工资中减去税收和其他扣除后，瞧。您到达员工的网或带回家的薪水。
Before you pay employees, verify that your information and calculations are correct. Once you’ve approved payroll, it’s time to pay employees.
您可能会通过以下方式向员工付款：
- Direct deposit
- Paychecks
- 移动钱包
- Pay cards
- Cash
When you pay employees, you might also provide paper or digital pay stubs. That way, employees can see their payroll information.
5.档案和存款税
Think paying employees is the end of the payroll process? Not so fast. You also need to file and deposit taxes with the IRS and, if applicable, your state and local governments.
Deposit federal income, Social Security, and Medicare taxes with the IRS. You must deposit them monthly or semiweekly, depending on your deposit schedule. To report the taxes, file Form 941, Employer’s Quarterly Federal Tax Return, or Form 944, Employer’s Annual Federal Tax Return.
Deposit state and local taxes depending on the tax agencies’ rules. The forms you must file to report the taxes vary, too.
最后但并非最不重要的一点是，请记住存入和缴纳仅雇主税，例如联邦失业税和州的失业税。
6.保留记录
这Fair Labor Standards Act(FLSA) and国税局require you to keep detailed records for, well, a while. So, how long do you need to keep payroll and tax records? Check out the chart to find out:
| 记录类型 | How Long to Keep |
|---|---|
| Timecards and other records on which wage computations are based | 至少两年 |
| 工资记录 | 至少3年 |
| Employment taxes | At least 4 years |
FLSA和IRS不仅需要详细记录，而且您还需要它们完成Form W-2，每年的工资和税收声明。
如何运行工资单
And now, it’s time to go from learningWhat does payroll mean?to learning how to handle payroll. You have three payroll solutions when it comes to running payroll.
You can:
- Do payroll by hand
- Outsource payroll
- 使用薪资软件
1.手工薪资
This option is the most time-consuming (but least expensive) payroll option. It requires you to learn the ins and outs of payroll.
You must calculate taxes and other deductions manually. The IRS provides所得税预扣表you can use to calculate federal income tax withholding. Consult your state for information on state income tax withholding.
Also, keep organized and detailed records someplace secure and safe. For example, you might use a spreadsheet to show gross pay, taxes and deductions, and net pay.
最后但并非最不重要的一点是，您负责向国税局以及任何州和地方机构（如果适用）提交和存入税。设置日历提醒，以避免滞纳金和其他罚款。
2. Outsource payroll
Outsourcing payroll is the most expensive (but least time-consuming) payroll option. Although you free up precious time from doing payroll by hand, you should consider whether doing so is in your budget.
您可以将薪资外包给工资单或专业雇主组织（PEO）。从计算到工资分配，您外包工资单的人或公司通常会为您处理整个过程。
3.使用薪资软件
在手工和外包工资单之间寻找中间的选择吗？如果是这样，vwin.comac德赢官方首页 可能适合您。
Payroll software can be inexpensive and easy to use. So, what is payroll software? Again, payroll software calculates wages and taxes so you don’t have to. So no, you don’t have to worry about using the IRS tax withholding tables.
而且，如果您选择提供全方位服务的薪资软件，则无需提交或存入税（系统代表您进行！）。
这篇文章已经updated from its original publication date of January 10, 2011.
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