Blog
Sandra Redlich
EMBAUCHEZ N'IMPORTE OÙ
Embauchez des employés à l'étranger sans créer d'entités juridiques
Embauchez, gérez et payez des freelances dans le monde entier
PAYEZ PARTOUT
Consolidation de la paie à l'international
Standardisez vos opérations de paie dans tous vos pays
Services de paie internationale
Externalisez votre gestion de paie multi-pays
Payez votre équipe dans le monde entier
Devenez un partenaire
Rejoignez notre réseau de partenaires de paie locaux
X
Devenez un partenaire affilié de Lano et commencez à toucher des commissions
Découvrez l'écosystème d'intégrations et de partenaires de Lano
Découvrez comment Lano peut vous aider à développer et à payer votre équipe internationale.
EMPLOI MONDIAL
Recrutez les meilleurs talents n'importe où
Recrutez des employés dans des pays où vous n'avez pas d'entité légale
Se développer à l'international
Testez de nouveaux marchés sans les risques ou les coûts de l'ouverture d'entités locales.
Délocalisez et fidélisez vos employés
Conservez les talents qui partent vers d'autres pays
Transformez les freelances en employés
Incorporez des freelances à temps plein en conformité
PAIEMENTS GLOBAUX
Consolidez la paie à niveau mondial
Gérez les salaires de vos entités et de vos prestataires en un même endroit.
Créer un service de paie dans de nouveaux pays
Mise en place et gestion de la paie en toute conformité dans n'importe quel pays
Changez de prestataire de paie local
Remplacez les prestataires peu performants par des partenaires de Lano.
Effectuez des paiements internationaux
Payez votre personnel en devises locales
TÉMOIGNAGES
Découvrez comment PrestaShop s'est étendu dans quatre pays en à peine six mois grâce à Lano.
RESSOURCES
Tout ce que vous devez savoir pour embaucher des personnes dans le monde entier
Apprenez les meilleures pratiques pour gérer la paie à l'échelle mondiale
Tout ce que vous devez savoir pour embaucher des personnes dans le monde entier
Couverture de paiements de Lano
Comparez les coûts de paiement à l'échelle mondiale avec Lano
FORMATION
Apprenez à utiliser et à profiter au maximum de Lano
Restez informé de l'actualité de Lano, de son contenu et de plus de choses
Parcourez notre glossaire de termes relatifs à la paie et aux ressources humaines
Learn all you need to know about global payroll and hiring
Devenez un expert en recrutement et en gestion de la paie mondial
Gain insights into how much it costs to hire remotely in a country
Tarifs
EMBAUCHEZ N'IMPORTE OÙ
PAYEZ PARTOUT
Devenez un partenaire
EMPLOI MONDIAL
PAIEMENTS GLOBAUX
RESSOURCES
Tarifs
English
Français
Deutsch
Español
Receiving additional pay in combination with a regular salary is a great incentive for employees, but it might give your HR department a bit of a headache to find out what qualifies as supplemental pay and what that means for the payments.
On this page, we quickly explain the concept of supplemental income, how it is different from regular wages, and how it is taxed.
Supplemental income refers to any type of payment an employee receives that is not part of their regular salary. For example, this might be a bonus for achieving performance goals, or compensation for overtime.
Employees are not entitled to supplemental pay, but it might still be part of their contract as an incentive from the employer. It is also possible that employees receive an additional pay without even being notified beforehand, e.g. as part of an end-of-year bonus.
Examples for supplemental income:
Bonus payments
Overtime compensation
Accumulated and unused sick leave
Commission and tips
Severance pay
Back payments
Retroactive pay increases
Payments for nondeductible moving expenses
Taxable fringe benefits
Income from winning awards or prizes
Good to know: Vacation pay does not necessarily fall into the category of supplemental pay, as it usually is part of the regular salary. However, if not all vacation time is used and is therefore paid out as a lump sum, it does qualify as supplemental income.
The main difference between supplemental pay and regular wages is how the income is taxed. While salaries are subjected to income tax, it is not quite as straightforward when it comes to supplemental payments, and rather depends on the type of payment made. Additionally, there are varying ways of compliant reporting for supplemental pay.
Another point of difference between wages and supplemental income is that wages are usually paid out following a predetermined payroll period. Supplemental pay, on the other hand, usually doesn’t follow a specific payment frequency. In most cases, it is up to the employer to decide when supplemental payments are issued out to their employees.
Finally, while it is mandatory to pay employees for their work, employers are not obligated to hand out additional payments. Some employers may choose to do so freely, while others may have a paragraph in their contracts that outlines additional payments.
Create compliant contracts in minutes
Pay your team members in 28 different currencies
Grow your global team in 170+ countries
Calculating the tax rates for supplemental pay is highly dependent on two things: Country-specific tax laws, as well as the amount of supplemental income.
Generally speaking, a lot of countries allow for supplemental pay to be simply added to the regular wage, and withhold the income tax for this combined sum. However, this option might only be applicable if the additional payment has been combined with the salary in one transaction and the individual amounts are not specifically mentioned.
However, if the supplemental pay has been issued in a separate transaction, your employees might be able to apply a reduced tax rate to the additional payment. In the United States, for example, this reduced rate is currently set at 22%.
Please note: Tax rates for supplemental pay have to be calculated according to local tax regulations and differ from country to country.
If your employees are spread out all over the world, chances are you have to comply with several different tax regulations and labor laws. This can quickly become extremely time-consuming for your HR team, and also holds a lot of room for error.
This is where Lano’s global payroll solution comes into play: Our payroll software automates payments and allows you to plan and schedule salary transactions as well as supplemental payments.
Learn more about Lano’s global payroll solution
WRITTEN BY
Sign up for our monthly newsletter and get regular updates on new products, integrations, and partners. Stay up to date with our blog, podcast, industry news, and many more resources.
© Lano Software GmbH 2024
English
Français
Deutsch
Español