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Employer compensation in the United States refers to the cash compensation and benefits that an employee receives in exchange for the service they perform for their employer. Approximately 93% of the working population in the United States are employees earning a salary or wage.〔As of 2010, 129,237,000 workers out of 138,918,000, Only 9,681,000 being self employed. (Employed Civilians Weekly Hours ) US Bureau of Labor Statistics〕 Typically, cash compensation consists of a wage or salary, and may include commissions or bonuses. Benefits consist of retirement plans, health insurance, life insurance, disability insurance, vacation, employee stock ownership plans, etc. 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.〔 Benefits can also be divided into as company-paid and employee-paid. Some, such as holiday pay, vacation pay, etc., are usually paid for by the firm. Others, are often paid, at least in part, by employees—a notable example is medical insurance.〔 Compensation in the US (as in all countries) is shaped by law, tax policy, and history. Health insurance is a common employee benefit because there is no government sponsored national health insurance in the United States, and premiums are deductible on personal income tax. 401(k) accounts are a common employer organized program for retirement savings because of their tax benefits. ==Salaries, wages, commissions== Salary, bonuses, and non-equity incentives are often called "Total Cash Compensation".〔(Assessor Series FAQ #34. ERI )〕〔(A Look at CEO Pay ) by Kevin F. Hallock, Linda Barrington〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Employee compensation in the United States」の詳細全文を読む スポンサード リンク
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