payroll和payslip的区别 Unknown 2013/01/29

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也许已经有人留意到payroll和payslip在字典里的解释都是“工资单”。

但有人会进一步问:那,这两个词到底有什么区别?是通用可互换的吗?

答案似乎是否定的。

payroll,一般是HR处做原始工资单时产生的一张工资表格,上面有一个公司雇佣的人员和他们的薪水。如:

This big company has a ridiculously-long payroll.
这个大公司的payroll长得可笑。。。

而payslip,一般是指具体发到员工手里的工资函件。在旧的时期,工资发放是以paycheck来支付的。而现在,工资发放往往是电子转帐,发给员工的往往是一张通知性的工资发放函件,叫payslip或paystub。stub是存根的意思。

下面这个例句更说明了两者的关系。

Handling payroll typically involves sending out payslips to employees.


如果你在Google中搜索payroll的图片,会出现一些HR做工资的软件界面。搜索payslip的图片,则出现一些工资单的图片。

在Wikipedia中的解释是这样的:

In a company, payroll is the sum of all financial records of salaries for an employee, wages, bonuses and deductions. In accounting, payroll refers to the amount paid to employees for services they provided during a certain period of time. Payroll plays a major role in a company for several reasons. From an accounting perspective, payroll is crucial because payroll and payroll taxes considerably affect the net income of most companies and they are subject to laws and regulations (e.g. in the US payroll is subject to federal and state regulations). From an ethics in business viewpoint payroll is a critical department as employees are responsive to payroll errors and irregularities: good employee morale requires payroll to be paid timely and accurately. The primary mission of the payroll department is to ensure that all employees are paid accurately and timely with the correct withholdings and deductions, and to ensure the withholdings and deductions are remitted in a timely manner. This includes salary payments, tax withholdings, and deductions from a paycheck.

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