Payrolling Terms Glossary

Absenteeism Absence Rate Accrued Payroll Adaptive Device ADDIE Model Administrative Services Only (ASO) Administrative Services Organization (ASO) Advance Earned Income Credit Affirmative Action Affirmative Action Plan (AAP) Ageism Agent of Record Agile Organization Annual Leave Annualized Salary Annuity Applicant Tracking System Asynchronous Communication ATS-friendly Resume Attrition At-will Employment Automated Clearing House (ACH) Availability Analysis

Back Pay Background Check BACS Base Salary Before Tax Deduction Behavioral Event Competency Screening (BECS) Behavioral Interview Questions Benefits Administration Bereavement Leave Big Quit Bi-weekly Payroll Blind Ad Boomerang Employee Bring Your Own Device Buddy System Bumping Rights Business Continuity Planning Business Immigration Business Process Outsourcing (BPO) Business Travel Visa Business Visa

Cafeteria Plan Career Path Centralized Payroll Change Management Circular A Circular E Cloud-based HR Software COBRA Benefits Co-employment Co-located Company Commission Pay Common-law Employee Compensation Management Compensation Package Compensation Philosophy Compensation Planning Compensation Policy Compensation Structure Compensatory Time Off Competency-based Pay Competency-based Performance Appraisal Compliance Report Conditions of Employment Confirmation Bias Constructive Discharge Contingency Recruiting Contingent Worker Contingent Workforce Contract Worker Core HR Corporate Immigration Corporate Social Responsibility Cost Center Cost of Living Adjustment (COLA) Cost per Hire Coworking CP 575 Form Cross-Functional Teams Crypto Payroll Cryptocurrency Cut-off Date Cybersecurity in Remote Work

Data Protection Policy (DPP) De Minimis Rule Decentralized Payroll Deferred Compensation DEIB Dependent Care Flexible Spending Account (FSA) Digital Nomad Digital Presenteeism Direct Compensation Direct Deposit Direct Employee Direct Report Disciplinary Action Discretionary Bonus Disguised Employment Disposable Earnings Disregarded Entity Distributed Company Distributed Work Distributed Workforce Diversity Hiring Document Management System (DMS) DPA Dual Labor Market Duties Test

EB-1A Visa Emotional Intelligence Employee Employee Assistance Program (EAP) Employee Background Check Employee Benefits Employee Centricity Employee Deductions Employee Directory Employee Engagement Employee Evaluation Employee Experience Employee Handbook Employee Lifecycle Employee Lifetime Value (ELTV) Employee Management Employee Misclassification Employee Mobility Employee Morale Employee Net Promoter Score (eNPS) Employee Orientation Employee Portal Employee Privacy Rights Employee Recognition Programs Employee Referral Employee Resource Group Employee Resource Groups (ERGs) Employee Retention Employee Retention Strategy Employee Satisfaction Employee Share Ownership Plan (ESOP) Employee Tenure Employee Termination Employee Transfer Employee Turnover Employee Value Proposition (EVP) Employee Wellbeing Employer Alignment Submission (EAS) Employer of Record (EOR) Employer Payroll Taxes Employer-sponsored Health Insurance Employment Agreement Employment Standards Act Employment Status Employment Verification Enhanced Due Diligence Entrepreneur Visa Equity Joint Venture Equity vs Equality ERISA (Employee Retirement Income Security Act) Evidence of Insurability Exempt Employee Exempt Position Exercising Stock Options Exit Interview Expatriate

Fair Labor Standards Act Federal Income Tax Fixed-Term Employment Flexible Working Arrangements Flexible Workplace Floating Holiday FLSA Status FMLA Family and Medical Leave Act 1993 Foreign Subsidiary Form 1040-ES Form 1042-S Form 1094-C Form 1096 Form 1099-MISC Form 1099-NEC Form 1099-SA Form 1120-S Form 2553 Form 5498-SA Form 673 Form 8109 Form 8233 Form 8832 Form 940 Form 941 Form 942 Form I-9 Form SS-8 Form W-2 Form W-3 Form W-4 Form W-5 Form W-8BEN Form W-9 Freelancer Fringe Benefits Front Pay Full-time Equivalent (FTE) Full-time Hours FUTA (Federal Unemployment Tax Act) Future of Work

Gamification in HR General Organization for Social Insurance (GOSI) Geographic Pay Differentials Geographical Discrimination Gig Economy Gig Work Gig Worker Global Contractor Global Employer Global Employment Organization (GEO) Global Employment Solution Global Hiring Platform Global Mobility Global Mobility Functions Global Mobility Program Global Mobility Services Global Mobility Strategy Global Mobility Team Global Payroll Global PEO Global Risk Management Global Salary Benchmarking Good Standing Grey Collar Jobs Grievance Procedure Gross Income Gross Misconduct Gross Vs Net Income Gross-to-net (GTN) Gross-Up

Headcount Health Insurance Portability and Accountability Act (HIPAA) Health Reimbursement Account (HRA) Health Savings Account (HSA) Holiday Pay Home Office Horizontal Organization Hourly Employee Hourly to Salary HR Analytics HR Audit HR Automation HR Business Partner HR Compliance HR Compliance Issues HR Document Management HR Gap Analysis HR Management Software HR Mobility Solutions HR Outsourcing HR Process HR Reporting HR Software HR Sourcing HR Strategy HR Tech HR Transformation HRIS HRMS HRO Human Capital Management Human Resource Audit Hybrid Organization Hybrid Workspace

IBAN Number Impute Imputed Income Inclusion Indirect Compensation Individual Coverage Health Reimbursement Account (ICHRA) Informal Communication Injunction Relief In-kind Benefits Inpatriate International Assignee International Mobility Investor Immigration Investor Visa Invoice Irregular Payments Indicator IRS Form 1096

Job Classification Job Description Job Dissatisfaction Job Interview Job Shadowing Job Board Joint Venture Subsidiary

Key Performance Indicators (KPIs) Knowledge Base Knowledge Management System

L-1A Visa L-1B Visa Labor Certification Labor Law Language Service Provider (LSP) Layoff Learning Management System (LMS) Leave Accrual Processing Leave of Absence Letter of Termination Limited Purpose FSA Local Bank Transfer Location Independence

Managed Payroll Managed Service Provider Mandatory Benefits Market Adjustment Raise Maternity Leave Matrix Organization Medical Leave of Absence Merit Increase Merit Pay Military Leave Minority Business Enterprise (MBE) Misclassification Mission-driven Company Mobile Employee Mobile Workforce Mobility Department Multi-country Payroll

Net Pay New Hire Orientation New Hire Report Noncompete Agreement Non-Compete Agreement Nondisclosure Agreement (NDA) Non-Disclosure Agreement (NDA) Non-discrimination Testing Non-exempt Employee Nonlinear Workday Non-mandatory Benefits Non-Qualified Plans (W-2) Nonresident Alien Notice Period

O-1A Visa O-1B Visa Occupational Stress Offboarding Off-cycle Payroll Offer Letter Off-site Onboarding On-demand Pay Operational Budget Org Chart OSHA Form 300 OSHA Form 301 Overtime Overtime Pay Owned Entity

P and L Statement Paid Holiday Paid Time Off Parental Leave Partial Pay Passive Candidate Paternity Leave Pay Calculation Pay Group Pay Period Pay Range Pay Stub Pay-as-you-go (PAYG) Contractor Payout Payroll Payroll Activities Payroll Audit Payroll Automation Payroll Cycle Payroll Data Protection Payroll Deductions Payroll Outsourcing Services Payroll Processing Payroll Remittance Payroll Report Payroll Service Payroll Services Payroll Software Payroll System Payroll Tax Payroll Tax Rates Payroll Transformation Payroll Treasury Payslip PCORI Fees Peer Appraisal People Management Per Diem Performance Appraisal Performance Bonus Performance Improvement Performance Management Performance Review Permanent Establishment Risk Perpetual KYC Personal Income Tax (PIT) Phased Retirement Pink Collar Jobs Post-tax Deduction Prior Period Adjustment Probationary Period Professional Employment Organization Proof of Authority (PoA) Proof of Insurance Protected Class Proximity Bias PTO Accrual PTO Rollover

Qualifying Life Event Qualifying Life Event for Insurance Quarterly Federal Tax Return

Real-Time Processing Recruiting Software Recruitment Recruitment Costs Recruitment Software Red Circle Rate Regular Time Religious Accommodation Remote Hiring Solution Remote Job Remote Work Remote Work Etiquette Remote Work Policy Remote Worker Remote-First Company Request for Proposal (RFP) Residence Card Restricted Stock Units Retention Strategy Retro Pay Retroactive Pay Rewards and Recognition Rightsizing

Salaried Employee Salaried Non-Exempt Salary Basis Test Salary Benchmarking Salary Review SDI Tax Seasonal Employment Secondary Insurance Second-Chance Hiring Self-Employed Health Insurance Deduction Self-Employment Tax Shift Differential SHRM Certification Sick Leave Policy Skills Gap Social HR Social Media Background Screening Social Media Recruiting Social Security Administration Social Security Tax Social Security Tips (W-2) Social Security Wages Sole Proprietorship Sourcing Split Payroll Staffing Standard Deduction Standard Hours Stand-up Meeting Statutory Employee Stock Grant Straight-Time Pay Substantial Limitation Succession Plan SUI (State Unemployment Insurance) Summary Dismissal Summary Plan Description Supplemental Pay Supplemental Unemployment Benefits Supplemental Wages SWIFT Synchronous Communication

Take-home Pay Talent Acquisition Talent Mobility Talent Pool Tangible Rewards Targeted Recruiting Tax Identification Number (TIN) Tax Levy Taxable Wage Base Telecommuting Telework Temporary Employee Termination Letter Third Party Contractors Tier 1 Bank Time Off in Lieu (TOIL) Time to Hire Time to Productivity Total Reimbursement Turnover Rate

Unlimited PTO Unpaid Time Off Utilization Analysis

Value Transfer Vendor Management System Verbal Reprimand Virtual Employee Virtual Meeting Virtual Stock Option Plans (VSOP) Virtual Water Cooler Visa Consultation Visa Requirements Visa Services Visa Sponsorship Visa Support Voluntary Termination Voluntary Time Off (VTO)

W-2 Employee Wages Weingarten Rights Work Authorization Work From Anywhere (WFA) Work From Home Work Health Safety Work Permit Work Visa Workation Worker Workers' Compensation Workforce Agility Workforce Analysis Workforce Mobility Work-from-Home Stipend Working Capital Management Work-Life Balance Workweek

Year to Date (YTD) Year-End Tax Forms Yellow-Dog Contract

Zero-Based Budgeting Zero-Hour Contract Zoom Fatigue