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Supplemental Wages
Last Updated: July 14, 2025Supplemental Wages are additional payments to employees, such as bonuses or commissions, taxed differently from regular wages, often at a flat rate.
Supplemental Unemployment Benefits
Last Updated: July 14, 2025Supplemental Unemployment Benefits are additional payments from employers to enhance state unemployment benefits, often during layoffs or plant closures.
Summary Plan Description
Last Updated: July 14, 2025A Summary Plan Description (SPD) is a document provided by employers to employees, outlining the details of benefit plans like health or retirement in clear terms.
Summary Dismissal
Last Updated: July 14, 2025Summary Dismissal is the immediate termination of an employee for gross misconduct, such as theft, without notice, provided it follows legal and policy guidelines.
SUI (State Unemployment Insurance)
Last Updated: July 14, 2025SUI (State Unemployment Insurance) is a state-run program funded by employer taxes to provide temporary financial assistance to eligible unemployed workers.
Succession Planning
Last Updated: July 14, 2025Succession Planning is the ongoing process of preparing for future leadership transitions by developing a pipeline of skilled employees for key positions.
Succession Plan
Last Updated: July 14, 2025A Succession Plan is a strategy to identify and develop internal candidates to fill key roles, ensuring continuity when leaders or critical staff leave.
Substantial Limitation
Last Updated: July 14, 2025Substantial Limitation refers to a significant restriction on a major life activity (e.g., walking) under the ADA, determining eligibility for disability accommodations.
Strategic Workforce Planning
Last Updated: July 14, 2025Strategic Workforce Planning is the process of forecasting future staffing needs and aligning talent acquisition, development, and retention with business objectives.
Strategic HRM
Last Updated: July 14, 2025Strategic HRM is the alignment of HR practices with organizational goals, focusing on long-term planning, talent management, and competitive advantage.
Straight-Time Pay
Last Updated: July 14, 2025Straight-Time Pay is the regular hourly rate paid to non-exempt employees for standard hours worked, without overtime premiums, typically up to 40 hours per week.
Stay Interviews
Last Updated: July 14, 2025Stay Interviews are one-on-one conversations HR conducts with employees to understand their satisfaction and identify retention strategies, preventing turnover.
Statutory Employee
Last Updated: July 14, 2025A Statutory Employee is a worker classified under IRS rules as an employee for tax purposes (e.g., certain agents or drivers), despite independent contractor status, affecting payroll.
Statutory Compliance
Last Updated: July 14, 2025Statutory Compliance is the adherence by employers to laws and regulations, such as labor standards and tax requirements, to avoid penalties and ensure fair practices.
State Withholding Tax
Last Updated: July 14, 2025State Withholding Tax is a percentage of an employee’s wages deducted by employers to cover state income tax obligations, varying by state and reported on W-2s.
State Unemployment Tax Act (SUTA)
Last Updated: July 14, 2025The State Unemployment Tax Act (SUTA) is a federal law requiring employers to fund state unemployment insurance programs through payroll taxes, with rates varying by state.
Standard Hours
Last Updated: July 14, 2025Standard Hours are the typical weekly work hours defined by an employer or law, usually 40 hours, used to calculate regular pay and overtime eligibility.
Standard Deduction
Last Updated: July 14, 2025The Standard Deduction is a fixed amount subtracted from an individual’s taxable income by the IRS, reducing tax liability, with amounts adjusted annually.
Sourcing
Last Updated: July 14, 2025Sourcing is the proactive process of identifying and attracting potential candidates for job openings, using methods like networking or job boards, before formal recruitment.
Sole Proprietorship
Last Updated: July 14, 2025A Sole Proprietorship is a business owned and operated by one individual, with no legal distinction between the owner and business, impacting tax and liability.
Soft Skills
Last Updated: July 14, 2025Soft Skills are non-technical abilities like communication and teamwork, essential for workplace collaboration and often developed through experience or training.
Social Security Wages (W-2)
Last Updated: July 14, 2025Social Security Wages (W-2) are the total wages subject to Social Security tax, reported in Box 3 of the W-2 form, capped annually by the SSA.
Social Security Tips (W-2)
Last Updated: July 14, 2025Social Security Tips (W-2) are the total tips reported by employees, such as servers, included in Box 7 of the W-2 form, subject to Social Security and Medicare taxes.
Social Security Tax
Last Updated: July 14, 2025Social Security Tax is a payroll tax funding the Social Security program, with employees and employers each contributing 6.2% of wages up to a yearly cap.
Social Security Number (SSN)
Last Updated: July 14, 2025A Social Security Number (SSN) is a unique nine-digit identifier assigned by the SSA to U.S. citizens, residents, and some nonresidents for tax and benefit purposes.
Social Security Administration
Last Updated: July 14, 2025The Social Security Administration (SSA) is a U.S. federal agency that administers Social Security benefits, including retirement and disability, and issues Social Security numbers.
Social Recruitment
Last Updated: July 14, 2025Social Recruitment refers to the strategy of using social networks to source, attract, and hire talent, emphasizing community building and employer branding.
Social Media Recruiting
Last Updated: July 14, 2025Social Media Recruiting is the practice of using platforms like LinkedIn or Twitter to attract, engage, and hire candidates, leveraging targeted ads and networking.
Social Media Background Screening
Last Updated: July 14, 2025Social Media Background Screening is the process of reviewing a candidate’s public social media profiles to assess their behavior, professionalism, or cultural fit during hiring.
Social HR
Last Updated: July 14, 2025Social HR is the use of social media and digital platforms by HR to engage employees, promote culture, and manage talent acquisition, enhancing connectivity and branding.
Small Business
Last Updated: July 14, 2025A Small Business is an independently owned company with a limited number of employees (e.g., under 500 per SBA definition), often relying on flexible HR practices.
Skills Gap
Last Updated: July 14, 2025A Skills Gap is the difference between the skills employees currently possess and those needed to meet organizational goals or industry demands.
Skill-Based Pay
Last Updated: July 14, 2025Skill-Based Pay is a compensation system where employees earn more based on the number or level of skills they acquire and apply, encouraging development.
Skill Gap Analysis
Last Updated: July 14, 2025Skill Gap Analysis is the process of identifying the difference between current employee skills and those required for future roles, guiding training needs.
Situational Leadership
Last Updated: July 14, 2025Situational Leadership is a management model where leaders adapt their style (e.g., directing or coaching) based on the employee’s competence and commitment level.
Sick Leave Pay
Last Updated: July 14, 2025Sick Leave Pay is the compensation provided to employees for time off due to illness, calculated based on their regular wage and company or legal policy.
Sick Leave
Last Updated: July 14, 2025Sick Leave is paid or unpaid time off granted to employees to recover from illness or medical appointments, governed by company policy or laws like FMLA.
Show Cause Notice
Last Updated: July 14, 2025A Show Cause Notice is a formal letter issued by an employer requiring an employee to explain misconduct or poor performance, potentially leading to disciplinary action.
Shortlisting
Last Updated: July 14, 2025Shortlisting is the process of selecting a small group of the most qualified candidates from a larger applicant pool for further interview or assessment stages.
Shift Differential
Last Updated: July 14, 2025Shift Differential is a premium rate added to the base wage for employees working less desirable shifts, such as evenings or overnight, to encourage coverage.
Shift Allowance
Last Updated: July 14, 2025Shift Allowance is an additional payment given to employees working non-standard shifts, such as nights or weekends, to compensate for inconvenience or disruption.
Sexual Harassment
Last Updated: July 14, 2025Sexual Harassment is unwelcome conduct of a sexual nature in the workplace, including comments or advances, prohibited under laws like Title VII, requiring employer action.
Self-Employment Tax
Last Updated: July 14, 2025Self-Employment Tax is a Social Security and Medicare tax paid by self-employed individuals, covering both employee and employer portions, typically 15.3% of net earnings.
Self-Employed Health Insurance Deduction
Last Updated: July 14, 2025The Self-Employed Health Insurance Deduction allows self-employed individuals to deduct health insurance premiums for themselves, spouses, and dependents from their taxable income.
Self-Assessment
Last Updated: July 14, 2025Self-Assessment is a process where employees evaluate their own performance, skills, and contributions, often used in performance reviews to encourage self-reflection.
Self-Appraisal
Last Updated: July 14, 2025Self-Appraisal is a process where employees evaluate their own performance, strengths, and areas for improvement, often as part of performance reviews.
Secondary Insurance
Last Updated: July 14, 2025Secondary Insurance is a supplemental health plan that covers costs not paid by a primary insurance plan, reducing out-of-pocket expenses for employees.
Seasonal Employment
Last Updated: July 14, 2025Seasonal Employment is temporary work tied to specific times of the year, such as holidays or harvests, offering flexibility but often without long-term benefits.
SDI Tax
Last Updated: July 14, 2025SDI Tax (State Disability Insurance Tax) is a payroll tax in some states (e.g., California) to fund short-term disability benefits for employees, deducted from wages.
Salary Slip
Last Updated: July 14, 2025A Salary Slip is a document provided to employees detailing their earnings, deductions (e.g., taxes), and net pay for a specific period, similar to a pay stub.
Salary Negotiation
Last Updated: July 14, 2025Salary Negotiation is the process where a candidate or employee discusses and agrees on compensation with an employer, considering factors like experience and market rates.
Salary Breakup
Last Updated: July 14, 2025A Salary Breakup is a detailed breakdown of an employee’s total compensation, showing components like basic pay, allowances, and deductions, often in a payslip.
Salary Basis Test
Last Updated: July 14, 2025The Salary Basis Test is a criterion under the FLSA to determine if an employee is exempt from overtime, requiring a fixed salary paid regardless of hours worked.
Salaried Employee
Last Updated: July 14, 2025A Salaried Employee is a worker paid a fixed amount for a standard workweek, regardless of hours, typically exempt from overtime under FLSA if meeting criteria.
Safety Management
Last Updated: July 14, 2025Safety Management is the process of identifying, assessing, and mitigating workplace hazards to ensure employee health and compliance with regulations like OSHA.
Sabbatical Leave
Last Updated: July 14, 2025Sabbatical Leave is an extended period of paid or unpaid time off granted to employees, often after a set tenure, for rest, education, or personal development.
S Corporation
Last Updated: July 14, 2025An S Corporation is a business entity that elects a special tax status with the IRS, allowing profits and losses to pass through to shareholders’ personal tax returns, impacting payroll.