Compensation is generally subject to federal income tax and FICA tax when compensation is actually paid to an employee. However, nonqualified deferred compensation (NQDC) may be subject to FICA ...

Compensation philosophies can make or break how managers and recruiters discuss pay with their teams, which, in turn, can make or break employee trust. So it's crucial—but very delicate—to fully vet ...

Employee benefits and compensation management lie at the heart of a thriving organization. As the business landscape evolves and employee expectations continue to shift, it's essential for companies ...

Determining total employee compensation is critical to keeping employees happy and attracting top job candidates. Here is how to calculate it.

I RC section 162(a)(1) allows companies to deduct from income a reasonable allowance for salaries or other compensation for services actually rendered. Determining whether the compensation paid to a ...

Since FASB Statement no. 123(R) began requiring companies to recognize an expense equal to the grant-date fair value of options awarded as compensation, there has been a significant change in ...