How to Give a Salary Advance to an Employee in Need

您是否曾经有一名员工要求您提高工资?也许他们已经遇到了财务困难。出乎意料的事情,例如医疗紧急情况,可能需要的钱比员工节省了更多的钱。

无论如何,员工可能需要提高工资来帮助他们维持生计。在开始给薪资提升之前,您需要知道需要做什么并签订薪资提前协议。

什么是薪水?

薪水实质上是您可以提供雇员的贷款。预付款来自您将来将向员工付款的工资。

员工预支工资不像借给朋友几美元。你的朋友可能会在未来的某个时候,当他们有资金的时候,还你钱,但没有保证什么时候你会拿回贷款。预支工资是有还款期限的真正的贷款。

To make repayments, you deduct wages from the employee’s future wages. You might deduct the full repayment from one paycheck or a smaller amount from several future paychecks.

你的公司不需要预支工资给员工。然而,如果你预支了一名员工的工资,你也应该公平地预支其他员工的工资。You cannot discriminate based on race, religion, disability, etc.

Creating a payroll advance policy

If you permit advances, it is advisable to have a payroll advance policy. Having an established policy helps you fairly decide when to give a payroll advance, how much to advance, and what the repayment terms are.

Your salary advance policy should define who is eligible for an advance. You can require employees to work for you for a specific amount of time, have no disciplinary actions against them, or meet other qualifications. You can choose who is eligible as long as you don’t discriminate.

Determine how much money employees can request. You might set the cap at a specific dollar amount or a percentage of an employee’s wages. You should also determine how often employees can ask for an advance, such as once per year.

在您的薪水预付政策中,您还可以注意扣除还款工资的首选方法。员工的具体还款计划应在工资预付协议中详细介绍。

制定还款计划可能很棘手。还款扣除不能将员工的工资降至现行最低工资。这意味着您可能需要散布工资扣除over more paychecks, especially if the employee earns lower wages.

您可能还希望制定一项政策,以防有未偿还的员工被终止。说明您期望如何将剩余的钱退还,例如从最终薪水中减去它。

You can charge a fee or interest to cover your paperwork and recordkeeping responsibilities. Federal laws do not set a maximum fee or interest rate. However, you cannot profit off the advance, so keep the fee or interest rate low.

Make sure you check your state laws when creating your payroll advance policy. State laws might have stronger rules than federal law.

The salary advance agreement

在向员工提前之前,您应该同意并签署付款预付协议。该协议使您俩都知道自己的义务,同时帮助您保护未来可能的法律问题。

员工工资预支协议应该包括员工的姓名,预支的总金额,以及你将分发资金的日期。它应该解释回报计划,包括一个明确的协议,让你从未来的薪水中扣除资金。你还应该包括一个章节,说明如果员工被解雇,你希望如何收到欠款。When you and the employee fill out the agreement, add the date of the agreement and your signatures.

保留该协议的副本工资记录

What to do when an employee asks for an advance

当员工要求您进步时,请不要撬开他们的处境。您可能想确保将钱用于您认为的充分理由,但要抵制。

Inform the employee of your salary advance policy. Make sure they understand the terms. If the employee is eligible for a payroll advance, notify them.

创建员工提前协议。你和员工都应该同意并签字。一旦协议签署,在承诺的日期分发预付款。

Running a salary advance in your payroll

When you pay an advance, you must first create a non-taxable money type to add to your payroll. You might call this money type “Advance” or something similar so you and the employee can easily identify it.

After you create the money type, use it to pay the advance when you run payroll. Simply add the money type to the employee’s pay and set the total amount of the advance. If you choose to pay the advance outside of a regular payroll run, be sure to skip any voluntary deductions on the advance payout.

支付预付款后,您需要为未来的薪资运行创建扣除额。此扣除将使您可以收回预付款。将扣除额命名为“预付款”之类的东西,以便可以轻松地识别出来。扣除额的设定参数,因此它遵循还款条款并在收回预定时预扣结束。将扣除额添加到员工的工资记录中,以便从以下薪水中减去工资。

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从准确的计算到无限的薪资运行,现在该看看爱国者屡获殊荣的软件可以为您的企业做什么。

如何处理薪资税款

因为薪水是薪水是通常是员工工资一部分的钱,所以您必须扣留和工资单金额税。

Don’t withhold and pay taxes on the advance when you distribute it. Calculating taxes when you distribute the money could cause you to withhold the wrong amount. For example, if you pay the advance with the current paycheck, the additional money could move the employee into a higher tax bracket for联邦所得税预扣

取而代之的是,当您从员工的工资中扣除还款金额时,计算税收。您应根据总工资金额计算税款,然后扣除还款金额。预付款金额本质上是税后扣除

假设您有一名员工为每周薪水赚取1,000美元。您需要扣除100美元的预付款。

您首先需要扣税。

$ 1,000 x 7.65%(用于FICA tax)= $ 76.50

让我们假装员工是单身,有简单的税收情况,并使用标准预扣额IRS出版物15-T。这意味着你必须预扣86.00美元的联邦所得税。

$1,000 – $76.50 – $86.00 = $837.50.

The employee would have $837.50 after you withhold taxes. For this example, we’re going to assume there aren’t any state or local taxes.

现在,您需要扣除预付款。

$ 837.50 - $ 100 = $ 737.50

员工的净薪金为737.50美元。因为您在税后扣除还款金额,所以您和员工都在预付款时仍要缴税。

您可以在爱国者的工资单软件。易于使用的软件使您可以快速添加和删除推论。获取免费试用!

本文更新自2012年5月30日的原始出版日期。

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

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