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Duties Test
Last Updated: July 11, 2025The Duties Test is a criterion under the FLSA to determine if an employee qualifies for an exempt status from overtime pay, based on the nature and complexity of their job duties.
Dual Labor Market
Last Updated: July 11, 2025A Dual Labor Market is a theory describing two distinct segments of the workforce: a primary market with stable, well-paid jobs and a secondary market with low-wage, temporary roles.
Downsizing
Last Updated: July 11, 2025Downsizing is the process of reducing an organization’s workforce or operations to cut costs, improve efficiency, or adapt to market conditions, often through layoffs or restructuring.
Diversity and Inclusion
Last Updated: July 11, 2025Diversity and Inclusion (D&I) involves ensuring a workforce reflects varied backgrounds (diversity) while creating an environment where all feel valued and included (inclusion).
Diversity
Last Updated: July 11, 2025Diversity in HR refers to the representation of individuals from varied backgrounds, including race, gender, age, and abilities, within an organization’s workforce.
Disregarded Entity
Last Updated: July 11, 2025A Disregarded Entity is a business structure, such as a single-member LLC, recognized by the IRS as separate from its owner for tax purposes but treated as a sole proprietorship or branch.
Disposable Earnings
Last Updated: July 11, 2025Disposable Earnings are the portion of an employee’s income remaining after mandatory deductions, such as federal and state taxes, available for additional deductions like garnishments.
Disparate Treatment
Last Updated: July 11, 2025Disparate Treatment is intentional discrimination where an employer treats an individual differently based on a protected characteristic, such as race or religion, in employment decisions.
Disparate Effect
Last Updated: July 11, 2025Disparate Effect, also known as adverse impact, occurs when a neutral employment practice disproportionately harms a protected group, even without intent, potentially violating anti-discrimination laws.
Disengagement
Last Updated: July 11, 2025Disengagement in HR describes a state where employees lack motivation, commitment, or emotional connection to their work, often leading to reduced productivity.
Discrimination
Last Updated: July 11, 2025Discrimination in HR refers to unfair or prejudicial treatment of employees or applicants based on protected characteristics such as race, gender, age, or disability, prohibited by law.
Disciplinary Action
Last Updated: July 11, 2025Disciplinary Action is a formal process taken by an employer to address employee misconduct or performance issues, ranging from warnings to termination, following a structured procedure.
Disability Leave
Last Updated: July 11, 2025Disability Leave is a period of paid or unpaid time off granted to employees who are unable to work due to a temporary or permanent disability, often covered by insurance or law.
Direct Reports
Last Updated: July 11, 2025Direct Reports are employees who report directly to a specific manager or supervisor, forming part of their immediate team and accountability structure.
Direct Deposit
Last Updated: July 11, 2025Direct Deposit is an electronic payment method where an employer transfers an employee’s wages directly into their bank account, eliminating the need for physical checks.
Digital Workplace
Last Updated: July 11, 2025A Digital Workplace is a virtual environment enabled by technology, where employees access tools, collaborate, and perform tasks remotely or in hybrid settings using digital platforms.
Digital HR
Last Updated: July 11, 2025Digital HR is the transformation of HR processes using digital technologies, such as HR software and analytics, to enhance efficiency, employee experience, and decision-making.
Dependent Care Benefits
Last Updated: July 11, 2025Dependent Care Benefits are employer-provided assistance, such as tax-advantaged accounts or subsidies, to help employees cover childcare or eldercare expenses.
Delegation
Last Updated: July 11, 2025Delegation is the process of assigning tasks or responsibilities from a manager to subordinates, empowering employees while ensuring accountability and efficient workload distribution.
DEI (Diversity Equity & Inclusion)
Last Updated: July 11, 2025DEI (Diversity Equity & Inclusion) refers to organizational strategies that promote a diverse workforce, ensure equitable opportunities, and foster an inclusive culture for all employees.
Deferred Compensation
Last Updated: July 11, 2025Deferred Compensation is a portion of an employee’s income that is paid out at a later date, typically post-retirement, often used in executive compensation plans to defer taxes.
Deduction
Last Updated: July 11, 2025A Deduction in HR is an amount subtracted from an employee’s gross pay for taxes, benefits, or other authorized expenses, reducing their net paycheck.
Data-Driven HR
Last Updated: July 11, 2025Data-Driven HR is an approach where HR decisions, such as hiring or performance management, are based on data analysis and metrics rather than intuition, improving accuracy and outcomes.