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  2. Employee compensation in the United States - Wikipedia

    en.wikipedia.org/wiki/Employee_compensation_in...

    Compensation can be fixed and/or variable, and is often both. Variable pay is based on the performance of the employee. Commissions, incentives, and bonuses are forms of variable pay. [2] Benefits can also be divided into company-paid and employee-paid. Some, such as holiday pay, vacation pay, etc., are usually paid for by the firm. Others are ...

  3. Compensation and benefits - Wikipedia

    en.wikipedia.org/wiki/Compensation_and_benefits

    Compensation can be any form of monetary such as salary, hourly wages, overtime pay, sign-on bonus, merit bonus, retention bonus, commissions, incentive pay or performance-based compensation, restricted stock units (RSUs) etc [2] Benefits are any type of reward offered by an organization that is classified as non-monetary (not wages or salaries ...

  4. Salary - Wikipedia

    en.wikipedia.org/wiki/Salary

    A salary is a fixed amount of money or compensation paid to an employee by an employer in return for work performed. Salary is commonly paid in fixed intervals, for example, monthly payments of one-twelfth of the annual salary.

  5. Salary vs. Bonus-Based Pay: Which is Better For Your ... - AOL

    www.aol.com/finance/salary-vs-bonus-based-pay...

    Each company chooses a pay structure based on factors like revenue goals, industry, and economic stability. Some industries, such as sales, tech, real estate, and finance, tend to offer more bonus ...

  6. Payroll - Wikipedia

    en.wikipedia.org/wiki/Payroll

    Compensation is commonly paid on either the 1st and the 15th day of the month or the 15th and the last day of the month and consists of 86.67 hours per pay period. Monthly — 4.4% — Twelve pay periods per year with a monthly payment date. Each monthly payroll consists of 173.33 hours.

  7. Wages and salaries - Wikipedia

    en.wikipedia.org/wiki/Wages_and_salaries

    Alternatively, all or a part may be paid in various other ways, such as payment in kind in the form of goods or services provided to the employee, [1] such as food and board. For tax purposes, wages and salaries normally do not include other non-cash benefits received by an employee, such as flights, payment of school fees etc.

  8. Matching principle - Wikipedia

    en.wikipedia.org/wiki/Matching_principle

    A deferred expense (also known as a prepaid expense or prepayment) is an asset representing costs that have been paid but not yet recognized as expenses according to the matching principle. For example, when accounting periods are monthly, an 11/12 portion of an annually paid insurance cost is recorded as prepaid expenses.

  9. Basis of accounting - Wikipedia

    en.wikipedia.org/wiki/Basis_of_accounting

    Paid but unearned expenses Cash paid is recognised as expenses Cash paid by company is recognised as deferred expenses, a form of asset The company has already performed obligations but have yet to be paid Earned but unpaid revenue No revenue is recognised until cash is paid Cash paid is recognised as accrued income, a form of asset

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