在某个时候，您可能必须终止员工。您可能会消除他们的位置，裁员，不当行为或相互分开。

No matter the reason, you might consider giving the employee severance pay. Before you make a decision about severance pay, learn more about it, what you might give and when, and how to pay severance wages.

What is severance pay?

Severance pay is compensation you can give an employee when they lose their job. While the Fair Labor Standards Act (flsa) provides rules for employee wages, it does not require you to provide severance pay. Your state’s laws might require severance pay in some situations, such as for large layoffs and business closures.

在大多数情况下，您决定要捐款或不给予遣散费。

您应该提供遣散费吗？

遣散费可以减少失业对员工的影响。额外的薪水可以帮助员工支付费用，直到找到新工作为止。

通常，雇主仅给裁员，消除工作和共同协议以终止就业。雇主通常在解雇雇员不当行为时不会给予遣散费。

你应该明确你的遣散费的政策。Include your terms in youremployee handbookand/or the employee’s contract. If you promise severance pay in writing, you should give it.

Even if you don’t include severance pay in an employee’s contract, you can still choose to give it later. No matter what you do, be consistent in giving out severance pay. You should not discriminate.

Some employers give severance pay in exchange for the employee’s signature on an agreement that says they won’t sue your business for anything. This protects your business and gives the employee some financial stability.

How much severance pay should you give?

There is no standard amount of severance pay to give. You can decide what to give.

Severance pay is often based on how long the employee has worked for you. For example, you might give one week’s pay for every year the employee worked for you.

The severance pay is negotiable. Be prepared to negotiate with the employee and know how far you are willing to go.

Can I include other things in a severance package?

When an employee is terminated, you can give more than just wages. Below are common items that are included in severance packages.

保险和福利：If you have at least 20全职同等的员工and offer a health group plan, you must provide眼镜蛇延续覆盖范围。眼镜蛇的保险范围使前雇员保持其健康保险福利约18至36个月。

You might also voluntarily continue the employee’s other benefits. For example, you might continue the employee’s retirement plan and life insurance.

Uncontested unemployment benefits:When a former employee files for unemployment benefits, you have the opportunity to contest the claim. If you don’t contest the claim, the former employee has a better chance of receiving benefits. As part of the severance package, you can promise not to contest the claim.

Letter of recommendation:当员工离开时，给他们一封推荐信，可以帮助他们找到另一个工作。

设备：如果员工使用任何公司设备来完成工作，则可以让员工保留这些物品。例如，您可以让员工保留他们的手机和笔记本电脑。

未使用的假期和病假：The employee might have unused accrued vacation andsick days。You can pay out this unused time, so the employee still benefits from them. Your state laws might require you to pay out the unused time.

How do I give severance pay?

There are two ways to give out severance pay: a lump sum or regular installments. You can choose how to pay the severance compensation.

一次性付款是全部遣散费预先付出的。您的企业可能很难一次付款。但是，通过一次性付款，这位前雇员更有可能在接下来的几周内获得失业赔偿。

通过定期分期付款，您将以较小的金额和间隔间隔的时间给予遣散费。分期付款可能遵循您的业务正常薪酬计划。分期付款可能会帮助您的业务更好地承担遣散费。而且，定期付款可以帮助前员工创建预算。但是，只要前员工从您那里获得薪水，他们可能没有资格获得失业福利。

Is severance pay taxable?

遣散费应纳税。预扣遣散费包括所有联邦，州和地方税。工资税on severance pay include income taxes, federal income tax (FUTA税), Social Security tax, and Medicare tax.

包括遣散费和前雇员的税款表格W-2。

Is severance pay taxed at a higher rate than regular wages? For FUTA, Social Security, and Medicare taxes, severance pay is taxed at the usual rates. For federal income taxes, the amount you withhold depends on the amount of the payment. If you give a lump sum, the payment might be subject to increased income tax withholding because the payment is within a higher tax bracket than the employee’s regular paychecks.

遣散费中的其他项目也可能应纳税。例如，您应该在假期和病假费用上扣除并缴税。

For more information on taxes for severance pay, see出版物15（圆形E）, Employer’s Tax Guide, andPublication 525，应税和非应税收入。出版物4128, Tax Impact of Job Loss, might also be helpful, but it is written for employees who have lost their jobs.

Do you need to give severance pay to an employee? You can include it as a money type in Patriot’s onlinevwin.comac德赢官方首页 。我们将准确计算税收，并包括前员工的W-2表格的遣散费。开始使用我们的online payrollsoftware for all your employees. Get your free trial today.

This article is updated from its original publication date of 6/11/2012.

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