deferred compensation

简明释义

递延补偿

英英释义

例句

1.The deferred compensation program is designed to attract top talent by offering them long-term financial incentives.

该递延补偿计划旨在通过为顶尖人才提供长期财务激励来吸引他们。

2.One benefit of deferred compensation is that it can help employees prepare for unforeseen expenses in the future.

一个递延补偿的好处是，它可以帮助员工为未来的意外支出做好准备。

3.Employees can choose to allocate a percentage of their bonuses into a deferred compensation account for future use.

员工可以选择将奖金的一部分分配到递延补偿账户中，以备将来使用。

4.The company offers a deferred compensation plan that allows employees to save for retirement while lowering their taxable income.

公司提供了一种递延补偿计划，允许员工在降低应税收入的同时为退休储蓄。

5.Many executives prefer to receive a portion of their salary as deferred compensation to reduce their current tax burden.

许多高管更愿意将部分薪水作为递延补偿来减少当前的税负。

作文

Deferred compensation is a financial arrangement where an employee earns income but receives it at a later date, often as part of a retirement plan or other long-term benefit. This concept is crucial in the realm of personal finance and employee benefits, as it allows both employees and employers to plan for the future while managing current cash flow. One of the most common forms of deferred compensation (递延薪酬) is found in retirement plans such as 401(k)s, where employees can set aside a portion of their salary to be taxed only upon withdrawal during retirement. The primary advantage of deferred compensation (递延薪酬) is that it can lead to significant tax savings for employees. By deferring income, individuals can lower their taxable income in the present, which may place them in a lower tax bracket. This strategy is particularly beneficial for high earners who anticipate being in a lower tax bracket during retirement. Additionally, funds that are deferred can grow tax-free until they are withdrawn, allowing for potentially greater accumulation of wealth over time. Employers also benefit from offering deferred compensation (递延薪酬) plans. These plans can serve as effective tools for attracting and retaining top talent. By providing a competitive benefits package that includes deferred compensation options, companies can enhance employee satisfaction and loyalty. Furthermore, employers can manage their cash flow more effectively by delaying payroll expenses associated with bonuses or other forms of compensation. However, there are risks associated with deferred compensation (递延薪酬). For instance, if a company faces financial difficulties, there is a risk that deferred payments may not be honored. Employees should carefully assess the financial stability of their employer before committing to such plans. Additionally, the rules governing deferred compensation can be complex, and changes in tax laws or regulations may impact the benefits of these arrangements. Another important aspect of deferred compensation (递延薪酬) is the potential for it to affect Social Security benefits. Since deferred income is not counted as current earnings, it may reduce the amount of Social Security benefits an individual receives in retirement. It is essential for employees to consider how these plans fit into their overall retirement strategy and to consult with financial advisors when making decisions regarding deferred compensation. In conclusion, deferred compensation (递延薪酬) serves as a valuable tool for both employees and employers in planning for the future. While it offers several advantages, including tax savings and enhanced employee retention, it also comes with certain risks and complexities. Understanding the implications of deferred compensation is vital for individuals looking to maximize their financial well-being and for businesses aiming to create attractive compensation packages. As the workforce continues to evolve, the role of deferred compensation (递延薪酬) will likely remain significant in shaping the financial landscape of employment.

递延薪酬是一种财务安排，员工在获得收入后，会在未来的某个时间收到这笔收入，这通常是退休计划或其他长期福利的一部分。这个概念在个人理财和员工福利领域至关重要，因为它使员工和雇主能够在管理当前现金流的同时，为未来进行规划。最常见的递延薪酬形式出现在退休计划中，例如401(k)，员工可以将一部分工资存入该账户，直到退休时提取时才缴税。递延薪酬的主要优点在于它可以为员工带来显著的税收节省。通过递延收入，个人可以降低当前的应纳税收入，这可能使他们处于较低的税率区间。这一策略对高收入者尤其有利，因为他们预计在退休时会处于较低的税率。此外，递延的资金可以在提取之前免税增长，从而随着时间的推移，可能积累更多的财富。雇主提供递延薪酬计划也能获益。这些计划可以作为吸引和留住顶尖人才的有效工具。通过提供包含递延薪酬选项的竞争性福利包，企业可以增强员工满意度和忠诚度。此外，雇主还可以通过推迟与奖金或其他形式的薪酬相关的工资支出来更有效地管理现金流。然而，递延薪酬也存在风险。例如，如果一家公司的财务状况出现困难，递延支付可能无法兑现。员工在承诺此类计划之前，应仔细评估雇主的财务稳定性。此外，关于递延薪酬的规则可能很复杂，税法或法规的变化可能会影响这些安排的好处。递延薪酬的另一个重要方面是它可能影响社会保障福利。由于递延收入不被视为当前收入，它可能会减少个人在退休时领取的社会保障福利。因此，员工在考虑这些计划如何融入自己的整体退休战略时，必须仔细考虑，并在做出有关递延薪酬的决定时咨询财务顾问。总之，递延薪酬作为员工和雇主规划未来的宝贵工具，虽然它提供了几个优点，包括税收节省和增强员工保留，但也伴随着一定的风险和复杂性。理解递延薪酬的影响对于希望最大化财务福祉的个人以及希望创建有吸引力的薪酬包的企业至关重要。随着劳动力的不断发展，递延薪酬在塑造就业财务格局中的作用可能仍将保持重要性。