When it comes to running payroll, there are a lot of terms you need to be familiar with. One that you need to know like the back of your hand is gross wages. But, what are gross wages? And, how do you calculate them for your employees’ checks? We’ve got the answers to these questions and more (just keep reading!).
Gross wages definition
总工资或毛工资是您付给员工的总金额before您扣除税收和其他扣除额。
员工的总工资总数可能取决于几个因素：
- Wage rate
- 加班费，如果适用
- Other types of pay (e.g., double time)
- Pay frequency
您需要知道每个员工的总薪酬金额，以便您可以准确扣除税款并计算扣除额。
Gross wages vs. net wages
Again, gross wages are what an employee earns before tax withholdings and deductions.
另一方面，净工资, or net pay, are what an employee earnsafter税收和扣除。这也称为take-home pay.
To find net pay, you must deduct taxes (e.g., Social Security, Medicare, and federal income taxes), pre- and post-tax deductions, and other contributions. Here are some examples of what you may need to deduct from an employee’s gross wages to get their net wages:
- 401(k) or other retirement contributions
- Medical, dental, or health insurance premiums
- HSA account contributions
- FSA account contributions
- Wage garnishments
Deductions can be either mandatory (e.g., Social Security tax) or voluntary (e.g., retirement plan contributions).
To calculate net pay, use the following formula:
净工资=总工资 - 扣除额
How to calculate gross pay
How you calculate gross rate of pay varies depending on if your employee is hourly or salaried. Learn how to calculate gross pay for your employees below.
Keep in mind that if you usepayroll software，该软件为您每小时和受薪员工都为您进行总薪水计算。
Salaried employees
对于受薪员工，请从员工的年薪开始，以计算总工资。然后，将年度总工资除以一年的薪水数量，以找到每个时期的总工资。
Here’s a breakdown of the number of pay periods per year for each common frequency:
- Weekly: 52
- Biweekly: 26
- Semimonthly: 24
- Monthly: 12
To find a salaried employee’s gross pay, use the following formula:
Gross Pay for Salaried Employees = Annual Gross Pay / # of Pay Periods Per Year
小时员工
对于小时员工，通过将小时工资乘以该时期的工作数来计算总工资。如果一个小时的员工加班，请包括overtime payin their gross pay.
每小时员工的总薪金=（每小时工资x在此期间工作）
如果一个员工可以获得其他types of pay, like double time, be sure to include that in your gross wage calculation, too.
Gross pay examples
准备查看计算行动中的总工资吗？查看一些计算总工资的示例。
Salaried: Example 1
Say your salaried employee’s yearly gross wages are $40,000, and you pay them monthly. Divide your employee’s annual gross pay by their monthly pay frequency (12) to find their gross wages per pay period.
Gross Pay = $40,000 / 12
The employee’s gross pay each month is $3,333.33.
Salaried: Example 2
您员工的年度薪水为78,000美元，他们每两周获得工资。将年度总工资除以每年的每两周付款期（26），以找到其总工资。
Gross Pay = $78,000 / 26
The salaried employee’s gross wages per pay period are $3,000.
Hourly: Example 1
Say your hourly employee makes $15 an hour and worked 70 hours the past two weeks. For this biweekly pay period, they did not earn any overtime. Multiply their hourly wages by the number of hours they worked during the period to find their gross pay.
Gross Pay = $15 X 70 hours
The employee’s gross wages for the period are $1,050.
Hourly: Example 2
Your employee earns $25 an hour and worked 45 hours during the week. Of the 45 hours, 5 hours were overtime.
Calculate the employee’s gross pay by multiplying their regular hourly wages ($25) by the number of regular hours worked (40). Then, calculate overtime pay by multiplying overtime hours (5) by the employee’s overtime rate (1.5 X $25). Add together the total regular wages and overtime wages to get the employee’s total gross pay.
总薪资=（$ 25 x 40小时） +（5 x 1.5 x $ 25）
$1,000 + $187.50 = $1,187.50
The employee’s gross wages (including overtime pay) for the pay period is $1,187.50.
本文从2015年1月26日的原始出版日期开始更新。
This is not intended as legal advice; for more information, please点击这里。