1099 Form
A 1099 form is a U.S. tax document used to report payments made to independent contractors and other non-employee payees.
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The HR Dictionary
Search structured definitions, practical explanations, and related business terms for HR, payroll, accounting, finance, and operational control.
Search the Eprecus ERP The HR Dictionary
The Eprecus ERP dictionary is built for finance teams, HR managers, payroll administrators, operations leads, and business owners who need clear definitions they can apply inside real workflows. Use this glossary to understand payroll terminology, accounting definitions, HR metrics, and enterprise software concepts without vague textbook language.
Each entry is written to support practical ERP work, including reporting, approvals, payroll review, compliance conversations, reconciliation, workforce planning, and process design. If you need deeper examples, continue into the Eprecus ERP blog or review the platform overview.
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Absence from Duty without Prior Approval
Absence from duty without prior approval is an unauthorized failure to report for work or obtain the required approval before being away from duty in the Jamaica public service.
Absenteeism Rate
Absenteeism rate measures the percentage of scheduled work time employees miss over a defined period.
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A
Acting Allowance
Acting Allowance is the additional pay that may be authorized when an officer is formally appointed to act in a higher office and satisfies the conditions for payment under the Jamaica public-service rules.
The HR Dictionary
• hr, jamaica, public-service
Annualized Salary
Annualized salary is the estimated yearly pay amount calculated from a wage rate or partial-year compensation arrangement.
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• hr, workforce, payroll
Allowance During Leave
Allowance During Leave is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
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• hr, jamaica, public-service
Allowance While on Military Service
Allowance While on Military Service is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
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• hr, jamaica, public-service
Administrative Services Only (ASO)
Administrative services only is a benefits arrangement where an employer self-funds claims while a third-party administrator handles plan administration.
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• hr, workforce, payroll
Advance Earned Income Credit
Advance earned income credit refers to an older U.S. payroll mechanism that allowed eligible employees to receive a portion of the earned income credit during the year instead of waiting for tax filing.
The HR Dictionary
• hr, workforce
Affordable Care Act (ACA)
The Affordable Care Act is a U.S. healthcare law that created employer reporting and coverage obligations affecting benefits and payroll administration.
The HR Dictionary
• hr, workforce
After-Tax Deduction
An after-tax deduction is an amount withheld from an employee's pay after income taxes and statutory taxes have been calculated.
The HR Dictionary
• hr, workforce, payroll
Authority for the Administration of Travel and Subsistence
Authority for the Administration of Travel and Subsistence is a travel, relocation, or duty-expense concept used to control reimbursement and allowances for official business in the Jamaica public service.
The HR Dictionary
• hr, jamaica, public-service
Allowance to Persons who Have No Motor Car
Allowance to Persons who Have No Motor Car is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
The HR Dictionary
• hr, jamaica, public-service
B
Benefits Administration
Benefits administration is the process of managing employee insurance, pensions, allowances, and other employer-sponsored benefit programs.
The HR Dictionary
• benefits, pension, insurance
Bush Allowance
Bush Allowance is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
The HR Dictionary
• hr, jamaica, public-service
Back Pay
Back pay is compensation owed to an employee for wages or salary that should have been paid earlier but were not.
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• hr, workforce, payroll
Base Wage Rate
Base wage rate is the standard hourly or salary pay amount assigned to a role before overtime, incentives, or allowances are added.
The HR Dictionary
• hr, workforce, payroll
Basic Salary
Basic salary is the fixed core compensation paid to an employee before bonuses, allowances, deductions, or overtime are applied.
The HR Dictionary
• hr, workforce, payroll
Before-Tax Deduction
A before-tax deduction is an amount withheld from employee pay before certain taxes are calculated, such as some pension or benefit contributions.
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• hr, workforce, payroll
Biweekly Pay
Biweekly pay is a payroll frequency where employees are paid every two weeks, typically resulting in 26 pay periods per year.
The HR Dictionary
• hr, workforce, payroll
Business Process Outsourcing (BPO)
Business process outsourcing is the transfer of selected business operations, such as payroll, recruiting, or customer service, to an external service provider.
The HR Dictionary
• hr, workforce
C
Calculation of Subsistence Allowance
Calculation of Subsistence Allowance is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
The HR Dictionary
• hr, jamaica, public-service
Chauffeur's Allowance
Chauffeur's Allowance is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
The HR Dictionary
• hr, jamaica, public-service
Compensation (Jamaica Public Service)
Compensation (Jamaica Public Service) is a compensation and payroll concept used to determine how public officers are paid, graded, or rewarded in the Jamaica public service.
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• hr, jamaica, public-service
Compensation Authority
Compensation Authority is a compensation and payroll concept used to determine how public officers are paid, graded, or rewarded in the Jamaica public service.
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• hr, jamaica, public-service
Compensation Allowances
Compensation Allowances is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
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• hr, jamaica, public-service
Compensation Increments
Compensation Increments is a compensation and payroll concept used to determine how public officers are paid, graded, or rewarded in the Jamaica public service.
The HR Dictionary
• hr, jamaica, public-service
Competency-Based Pay
Competency-based pay is a compensation approach that rewards employees based on demonstrated skills, capabilities, or behaviors rather than only job title or tenure.
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• hr, workforce, payroll
Commuted Allowance
Commuted Allowance is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
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• hr, jamaica, public-service
Casual Allowance
Casual Allowance is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
The HR Dictionary
• hr, jamaica, public-service
D
Duty Allowance
Duty Allowance is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
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• hr, jamaica, public-service
Deduction
A deduction is an amount subtracted from employee pay or from taxable income, depending on payroll or tax context.
The HR Dictionary
• hr, workforce, payroll
Deferred Pension
Deferred Pension is a retirement or pension administration concept used to manage public-service benefit eligibility, supporting records, or claim processing in Jamaica.
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• hr, jamaica, public-service
Deferred Pension on Resignation
Deferred Pension on Resignation is a retirement or pension administration concept used to manage public-service benefit eligibility, supporting records, or claim processing in Jamaica.
The HR Dictionary
• hr, jamaica, public-service
E
Entertainment Allowance
Entertainment Allowance is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
The HR Dictionary
• hr, jamaica, public-service
Employee Benefits Administration
Employee benefits administration is the operational management of plan enrollment, eligibility, deductions, vendors, and benefits compliance.
The HR Dictionary
• hr, workforce, payroll
Employee Deductions
Employee deductions are amounts withheld from pay for taxes, statutory contributions, benefits, garnishments, or other approved items.
The HR Dictionary
• hr, workforce, payroll
Education Tax
Education Tax is a statutory payroll tax in Jamaica that funds national education obligations through employee and employer contributions.
The HR Dictionary
• hr, workforce, payroll
Eligibility for Travel and Subsistence
Eligibility for Travel and Subsistence is a travel, relocation, or duty-expense concept used to control reimbursement and allowances for official business in the Jamaica public service.
The HR Dictionary
• hr, jamaica, public-service
F
Federal Minimum Wage
Federal minimum wage is the lowest hourly wage employers may legally pay covered workers under U.S. federal law.
The HR Dictionary
• hr, workforce, payroll
Front Pay
Front pay is monetary compensation awarded instead of reinstatement for future earnings an employee is expected to lose.
The HR Dictionary
• hr, workforce, payroll
Fully or Partially Maintained Vehicle Allowance
Fully or Partially Maintained Vehicle Allowance is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
The HR Dictionary
• hr, jamaica, public-service
G
Gross Pay
Gross pay is the total earnings an employee earns before deductions, taxes, or benefits are applied.
The HR Dictionary
• payroll, payslips, compensation
Garnishment
A garnishment is a court-ordered or legally required deduction from wages to pay a debt, support order, or other obligation.
The HR Dictionary
• hr, workforce, payroll
Gross Wages
Gross wages are the full wages earned by an employee before any deductions are applied.
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• hr, workforce, payroll
H
House Allowance
House Allowance is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
The HR Dictionary
• hr, jamaica, public-service
Honorarium
Honorarium is a compensation and payroll concept used to determine how public officers are paid, graded, or rewarded in the Jamaica public service.
The HR Dictionary
• hr, jamaica, public-service
Holiday Pay
Holiday pay is compensation provided for a public holiday, whether for time not worked, time worked, or both, according to policy or law.
The HR Dictionary
• hr, workforce, payroll
Hourly to Annual Salary
Hourly to annual salary is the conversion of an hourly pay rate into an estimated yearly income based on assumed work hours.
The HR Dictionary
• hr, workforce, payroll
HR Software
HR software is technology used to manage employee data, recruiting, onboarding, payroll inputs, leave, performance, and HR operations.
The HR Dictionary
• hr, workforce
Half-Pay Leave
Half-Pay Leave is a leave administration rule that governs eligibility, approval, payment, accumulation, or documentation for time away from duty in the Jamaica public service.
The HR Dictionary
• hr, jamaica, public-service
Human Resources Management System (HRMS)
A human resources management system is an integrated system that supports HR, payroll, time, and workforce management processes.
The HR Dictionary
• hr, workforce
Hourly to Salary
Hourly to salary is the conversion of hourly compensation into a fixed salary equivalent based on expected work time.
The HR Dictionary
• hr, workforce, payroll
HEART/NTA
HEART/NTA refers to Jamaica's Human Employment and Resource Training / National Training Agency, a workforce development institution that may affect payroll contributions or compliance obligations.
The HR Dictionary
• hr, workforce, jamaica
L
Laundry Allowance
Laundry Allowance is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
The HR Dictionary
• hr, jamaica, public-service
Lengthened Salary Scale
Lengthened Salary Scale is a compensation and payroll concept used to determine how public officers are paid, graded, or rewarded in the Jamaica public service.
The HR Dictionary
• hr, jamaica, public-service
M
Minimum Wage
Minimum wage is the lowest pay rate an employer may legally pay covered employees.
The HR Dictionary
• hr, workforce, payroll
Minimum Wage Act
The Minimum Wage Act is legislation that establishes the minimum legal wage employers must pay covered workers.
The HR Dictionary
• hr, workforce, payroll
Maternity
Maternity in HR and payroll context refers to pregnancy-related employment rights, leave, protection, and pay treatment.
The HR Dictionary
• hr, workforce, leave
N
Net Pay
Net pay is the amount an employee receives after taxes, statutory deductions, and other deductions are removed from gross pay.
The HR Dictionary
• payroll, payslips, deductions
No-Pay Leave
No-Pay Leave is a leave administration rule that governs eligibility, approval, payment, accumulation, or documentation for time away from duty in the Jamaica public service.
The HR Dictionary
• hr, jamaica, public-service
NIS
NIS refers to the National Insurance Scheme, a statutory social security contribution system used in Jamaica and some other jurisdictions.
The HR Dictionary
• hr, workforce, payroll
NHT
NHT refers to the National Housing Trust contribution in Jamaica, a statutory payroll deduction and employer contribution tied to housing benefits and compliance.
The HR Dictionary
• hr, workforce, payroll
O
P
Public Service Pay
Public Service Pay is a Jamaica public-service human-resources concept referenced in the Staff Orders to guide employment administration, employee conduct, records, entitlements, or workplace procedures.
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• hr, jamaica, public-service
Public Service Salary
Public Service Salary is a compensation and payroll concept used to determine how public officers are paid, graded, or rewarded in the Jamaica public service.
The HR Dictionary
• hr, jamaica, public-service
Payment of Leave on Death of Employee
Payment of Leave on Death of Employee is a leave administration rule that governs eligibility, approval, payment, accumulation, or documentation for time away from duty in the Jamaica public service.
The HR Dictionary
• hr, jamaica, public-service
PAYE
PAYE stands for Pay As You Earn and refers to payroll income tax withheld by employers from employee earnings.
The HR Dictionary
• hr, workforce, payroll
Partial Pay
Partial pay is a reduced amount of wages or salary paid for a period in which full earnings do not apply.
The HR Dictionary
• hr, workforce, payroll
Pay Calculation
Pay calculation is the process of determining employee earnings, deductions, taxes, and net pay for a payroll period.
The HR Dictionary
• hr, workforce, payroll
Payment of Subsistence while on Temporary Transfer
Payment of Subsistence while on Temporary Transfer is a travel, relocation, or duty-expense concept used to control reimbursement and allowances for official business in the Jamaica public service.
The HR Dictionary
• hr, jamaica, public-service
Pay Group
A pay group is a grouping of employees who share the same payroll schedule, rules, or processing profile.
The HR Dictionary
• hr, workforce, payroll
Pensionable Service in Other Central Government and Parish Council Employment
Pensionable Service in Other Central Government and Parish Council Employment is a retirement or pension administration concept used to manage public-service benefit eligibility, supporting records, or claim processing in Jamaica.
The HR Dictionary
• hr, jamaica, public-service
Pay Period
A pay period is the recurring span of time for which employee earnings are calculated before payroll is processed.
The HR Dictionary
• hr, workforce, payroll
Payroll
Payroll is the process of calculating employee earnings, deductions, taxes, and payments for each pay cycle.
The HR Dictionary
• hr, workforce, payroll
Payroll Activities
Payroll activities are the operational tasks involved in preparing, calculating, reviewing, approving, and paying payroll.
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• hr, workforce, payroll
Payroll Deduction
A payroll deduction is an amount withheld from employee pay for taxes, benefits, loans, garnishments, or other approved items.
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• hr, workforce, payroll
Payroll Service
A payroll service is a provider or managed solution that handles payroll processing, filings, payments, or compliance tasks for an employer.
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• hr, workforce, payroll
Payroll Software
Payroll software is technology used to calculate pay, taxes, deductions, filings, payslips, and related payroll workflows.
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• hr, workforce, payroll
Payroll Tax Rates
Payroll tax rates are the statutory percentages or formulas used to calculate payroll-related taxes and contributions.
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• hr, workforce, payroll
Pay Stub
A pay stub is the employee-facing payroll statement showing gross pay, deductions, taxes, and net pay for a period.
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• hr, workforce, payroll
Personal Income Tax (PIT)
Personal income tax is the tax imposed on an individual's earnings according to the rules of the applicable tax jurisdiction.
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• hr, workforce, payroll
Pension Particulars Form
Pension Particulars Form is a retirement or pension administration concept used to manage public-service benefit eligibility, supporting records, or claim processing in Jamaica.
The HR Dictionary
• hr, jamaica, public-service
Pre-Tax Deduction
A pre-tax deduction is an amount withheld from gross pay before certain taxes are calculated.
The HR Dictionary
• hr, workforce, payroll
Prior Period Adjustment
A prior period adjustment is a correction made in the current period for an error or omission related to an earlier payroll or accounting period.
The HR Dictionary
• hr, workforce
Purpose of Travel and Subsistence
Purpose of Travel and Subsistence is a travel, relocation, or duty-expense concept used to control reimbursement and allowances for official business in the Jamaica public service.
The HR Dictionary
• hr, jamaica, public-service
R
Reimbursement of Expenses in Lieu of Subsistence
Reimbursement of Expenses in Lieu of Subsistence is a travel, relocation, or duty-expense concept used to control reimbursement and allowances for official business in the Jamaica public service.
The HR Dictionary
• hr, jamaica, public-service
S
Seniority Allowance
Seniority Allowance is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
The HR Dictionary
• hr, jamaica, public-service
Salary Scale / Scalar Salary
Salary Scale / Scalar Salary is a compensation and payroll concept used to determine how public officers are paid, graded, or rewarded in the Jamaica public service.
The HR Dictionary
• hr, jamaica, public-service
Salary in Lieu of Vacation Leave
Salary in Lieu of Vacation Leave is a leave administration rule that governs eligibility, approval, payment, accumulation, or documentation for time away from duty in the Jamaica public service.
The HR Dictionary
• hr, jamaica, public-service
Submission of Pension Claims
Submission of Pension Claims is a retirement or pension administration concept used to manage public-service benefit eligibility, supporting records, or claim processing in Jamaica.
The HR Dictionary
• hr, jamaica, public-service
Supporting Documents for Pension Claims
Supporting Documents for Pension Claims is a retirement or pension administration concept used to manage public-service benefit eligibility, supporting records, or claim processing in Jamaica.
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• hr, jamaica, public-service
Salary Payable on Promotion
Salary Payable on Promotion is a compensation and payroll concept used to determine how public officers are paid, graded, or rewarded in the Jamaica public service.
The HR Dictionary
• hr, jamaica, public-service
Salary on First Appointment
Salary on First Appointment is an appointments rule or status used to govern entry, movement, or authority within the Jamaica public service.
The HR Dictionary
• hr, jamaica, public-service
Salary on Promotion
Salary on Promotion is a compensation and payroll concept used to determine how public officers are paid, graded, or rewarded in the Jamaica public service.
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• hr, jamaica, public-service
Shortened Salary Scale
Shortened Salary Scale is a compensation and payroll concept used to determine how public officers are paid, graded, or rewarded in the Jamaica public service.
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• hr, jamaica, public-service
Salary Upgrading
Salary Upgrading is a compensation and payroll concept used to determine how public officers are paid, graded, or rewarded in the Jamaica public service.
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• hr, jamaica, public-service
Salary Increments
Salary Increments is a compensation and payroll concept used to determine how public officers are paid, graded, or rewarded in the Jamaica public service.
The HR Dictionary
• hr, jamaica, public-service
Salary for Additional Qualifications
Salary for Additional Qualifications is a training and development concept used to regulate learning support, employee obligations, and workforce capability in the Jamaica public service.
The HR Dictionary
• hr, jamaica, public-service
Suspension or Termination of Training Awards
Suspension or Termination of Training Awards is a retirement or pension administration concept used to manage public-service benefit eligibility, supporting records, or claim processing in Jamaica.
The HR Dictionary
• hr, jamaica, public-service
T
Time and Attendance
Time and attendance tracks employee work hours, shifts, breaks, punctuality, and exceptions.
The HR Dictionary
• timeclock, scheduling, payroll
Timing for Pension Submissions
Timing for Pension Submissions is a retirement or pension administration concept used to manage public-service benefit eligibility, supporting records, or claim processing in Jamaica.
The HR Dictionary
• hr, jamaica, public-service
Taxi / Incidental Allowance
Taxi / Incidental Allowance is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
The HR Dictionary
• hr, jamaica, public-service
Travelling Allowance during Leave
Travelling Allowance during Leave is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
The HR Dictionary
• hr, jamaica, public-service
Travelling Allowance on Transfer to a Post where Travelling is Not Paid
Travelling Allowance on Transfer to a Post where Travelling is Not Paid is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
The HR Dictionary
• hr, jamaica, public-service
U
Utility Allowance
Utility Allowance is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
The HR Dictionary
• hr, jamaica, public-service
Uniform Allowance
Uniform Allowance is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
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• hr, jamaica, public-service
Upkeep Allowance
Upkeep Allowance is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
The HR Dictionary
• hr, jamaica, public-service
V
Visiting Allowance for Spouse while Abroad
Visiting Allowance for Spouse while Abroad is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
The HR Dictionary
• hr, jamaica, public-service
Visiting Allowance while on Temporary Transfer
Visiting Allowance while on Temporary Transfer is a public-service allowance, benefit, or expense-related payment recognized under the Jamaica Staff Orders and paid only in the circumstances approved by government policy.
The HR Dictionary
• hr, jamaica, public-service
W
Wage Drift
Wage drift is the difference between negotiated or standard wage rates and the higher actual wages paid because of overtime, allowances, or local labor conditions.
The HR Dictionary
• hr, workforce, payroll
Wages
Wages are payments made to employees for work performed, usually calculated on an hourly, daily, weekly, or output basis.
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• hr, workforce, payroll
Wage to Salary
Wage to salary is the conversion of hourly or wage-based compensation into a salary equivalent.
The HR Dictionary
• hr, workforce, payroll