Glossary

A misnomer; a “1099 employee” is actually an independent contractor, not an employee, paid via Form 1099.

IRS form used to report miscellaneous income (now mostly replaced by 1099-NEC for contractor pay).

IRS Form 1099-NEC reports non-employee compensation paid to contractors.

An additional month’s salary paid annually in some countries, often mandatory.

An EU document confirming which country’s social security system applies to a worker temporarily working in another country.

U.S. employer reporting requirements under the Affordable Care Act related to health insurance coverage.

The process of creating, managing, and removing user access to systems and applications.

Employer self-funds benefits while a provider administers them.

A related company with shared ownership.

A third party that acts as an intermediary for engaging independent contractors and administering compliance, payments, and reporting.

Legislation governing apprenticeship programs, training standards, and employer obligations.

Employer self-funds benefits while a provider administers them.Systems and policies used to track employee work hours, schedules, and absences.

A policy that assigns points for attendance violations, which may lead to disciplinary action.

The rate at which employees leave an organization over a given period.

Technology-enabled submission, approval, and reimbursement of employee expenses.

The automatic creation and removal of user accounts and access rights.

A UK system for processing electronic payments, including payroll.

Cybersecurity method identifying threats based on behavior patterns.

Time off granted to employees following the death of a close family member.

Variable compensation paid in addition to base salary.

An employer policy outlining paid and unpaid rest or meal breaks.

A Canadian tax slip reporting employment income and deductions.

A Canadian tax slip reporting non-employment income.

U.S. requirements allowing eligible employees to continue health benefits after certain employment events.

A set of rules outlining expected ethical behavior and standards for employees and contractors.

A shared employment relationship where a company and a PEO both have responsibilities for the same employee—typically the PEO handles HR, payroll, and compliance, while the company manages day-to-day work.

Financial rewards tied to performance or outcomes.

An organization’s framework for setting and managing employee pay and benefits.

A job offer dependent on meeting specific conditions, such as background or eligibility checks.

An individual engaged to deliver defined services under a contract. In staffing contexts, the term may also refer to temporary workers supplied by agencies or intermediaries.

A salary adjustment made to reflect differences in living costs between locations.

The list of countries where a provider can legally hire, pay, and manage workers.

Mandatory pension contributions deducted from employee pay in Canada.

Additional Canada Pension Plan contributions required for higher-earning employees.

The movement of personal or employee data across national borders, subject to data protection laws.

Payments made to workers or vendors in other countries, often involving currency conversion and local regulations.

The deadline for submitting payroll, time, or accounting changes for a reporting period.

A contract governing how personal data is processed, protected, and shared between parties.

Earnings paid to an employee at a later date, often for tax or retirement purposes.

Income received in advance and recorded as a current liability until earned.

An individual who works remotely while living in multiple locations or countries.

A visa allowing a foreign national to live in a country while working remotely for an overseas employer.

A workforce spread across multiple locations, regions, or countries rather than centralized in a single office.

A U.S. visa for investors from treaty countries who invest in and manage a U.S. business.

An employer-provided benefit offering confidential counseling and support services.

A U.S. immigrant visa category allowing certain professionals to self-petition without employer sponsorship.

The entity that benefits from and controls an employee’s work, regardless of who is the legal employer.

Mandatory U.S. workforce demographic reporting for certain employers.

An individual hired under an employment contract and entitled to statutory labor protections.

Laws and practices governing the collection, storage, and use of employee personal data.

The movement of employees across roles, locations, or countries, often involving relocation, remote work, or international assignments.

A third-party organization that legally employs workers on behalf of a company, handling payroll, taxes, benefits, and compliance.

Law governing employer-employee relationships (country-specific).

A legally binding contract outlining employment terms, localized to comply with labor laws.

Employment Practices Liability Insurance covering employment lawsuits.

Legislation that sets minimum employment standards within a jurisdiction, covering areas such as wages, hours of work, overtime, leaves of absence, termination notice, and severance.

An employee not eligible for overtime pay under wage and hour laws.

A discussion conducted when an employee leaves an organization to gather feedback.

Law regulating working conditions in factories.

Australia’s workplace relations tribunal.

Australian agency enforcing workplace laws.

Scheduling laws requiring employers to provide advance notice of work schedules.

A tax levied by the U.S. federal government on individual or business income.

A U.S. law funding unemployment benefits through employer taxes.

An employment agreement with a defined end date.

A legally incorporated company established in another country that is owned or controlled by a parent company.

A self-employed individual providing services to clients on a project or short-term basis.

Additional compensation beyond base salary, such as allowances or perks.

The primary accounting record of all financial transactions.

Short-term, task-based work typically performed by independent contractors, often sourced through digital platforms.

The systems and processes used to onboard, pay, manage, and ensure compliance for contractors working across multiple countries.

Benefits offered to employees across different countries, tailored to local laws and norms, such as health insurance, pensions, and statutory leave.

A Human Resources Information System designed to manage employee data, payroll, benefits, and compliance across multiple countries.

The strategic management of employees working internationally, including relocation, immigration, tax, and compliance considerations.

The process of paying employees in multiple countries while complying with local tax, labor, and reporting regulations.

A provider that enables companies to hire employees in multiple countries without setting up local entities by acting as the legal employer on their behalf.

Identifying and mitigating risks across international operations.

Total earnings before taxes and deductions.

A U.S. visa allowing employers to hire skilled foreign workers in specialty occupations.

A UK visa allowing top global graduates to work without employer sponsorship.

The UK government authority responsible for tax collection and enforcement.

An employee paid based on hours worked rather than a fixed salary.

Human Resources Information System used to manage employee data and HR processes.

U.S. forms used to verify employee identity and authorization to work.

A self-employed individual responsible for their own taxes, benefits, and compliance.

An employment contract with no specified end date.

Non-cash rewards like benefits and perks.

Conflict between employers and workers.

Law governing labor relations and unions.

UK classification meaning contractor is treated like an employee for tax.

An independent worker engaged by a company who is located in a different country than the hiring organization.

A situation where two or more entities share control over an employee’s work or employment conditions, potentially sharing legal liability.

A U.S. visa for intracompany transferees with specialized knowledge.

Optional holidays employees can choose.

A legally registered business established in a specific country that allows a company to directly hire employees, run payroll, sign contracts, and operate in compliance with local labor, tax, and corporate laws.

Outsourced IT services management.

Outsourced IT services Third-party provider managing specific business functions.management.

The additional revenue generated by producing or selling one more unit.

Law governing maternity leave and benefits.

Job-protected leave related to childbirth.

Incorrectly classifying a worker as an independent contractor instead of an employee, or vice versa, which can result in legal and tax penalties.

Australian rules setting minimum employment standards by industry.

A set of statutory minimum employment rights established at the national level, defining baseline entitlements such as working hours, leave, notice of termination, and redundancy.

UK social security contributions funding public benefits.

Employee take-home pay after all deductions.

The required time between giving notice and ending employment.

US visa for individuals with extraordinary ability in arts or business.

UK form reporting employee benefits.

UK document showing pay and tax when leaving a job.

UK annual summary of pay and taxes.

Breaks during work hours that are compensated.

Working fewer hours than full-time.

Employer-provided paid leave for vacation, illness, or personal time.

The frequency with which employees are paid.

A document detailing earnings, deductions, and net pay for a pay period.

The process of calculating, processing, and paying employee wages

Bank account used exclusively for payroll.

A co-employment model where employer responsibilities are shared between a client company and a PEO.

The risk that business activities in a foreign country create a taxable presence under local law, triggering corporate tax and reporting obligations.

Pay In Lieu Of Notice; compensation instead of notice period.

After taxes have been deducted.

An initial employment evaluation period with modified termination rules in some jurisdictions.

Compensation paid when a role is eliminated, commonly required outside the U.S.

A Canadian government-registered retirement savings account that offers tax advantages by allowing contributions to be deducted from income, investments to grow tax-deferred, and taxes to be paid upon withdrawal. Funds can also be used for home buying (HBP) or education (LLP), similar to a U.S. IRA or 401(k).

Costs repaid to employees for business spending.

Electronic verification of U.S. employee work authorization.

Employees or contractors who work outside a traditional office, often from a different city, region, or country.

Compensation owed to an employee for past underpayments.

Authorization for union officials to enter workplaces.

Temporary placement in different roles or locations.

Principle ensuring equal pay for equivalent work.

Additional pay for working less desirable shifts, such as nights or weekends.

Employees exchanging scheduled shifts.

Government-run income protection and retirement programs.

An organization that supplies temporary or contract workers to client companies.

Legally mandated paid sick leave.

majority- or wholly-owned by a parent company.

Australia’s mandatory employer retirement contribution system.

State-level unemployment taxes in the United States.

End-to-end hiring strategy and execution.

Attracting, developing, and retaining talent.

A Canadian tax form used to determine payroll deductions.

The full combination of compensation, benefits, equity, and perks offered to employees.

Legislation that governs the formation, registration, operation, and rights of trade unions, including collective bargaining, representation of workers, and industrial action. The specific provisions vary by country or jurisdiction, but the Act generally establishes the legal framework for union–employer relations.

A master contract defining general terms for contingent workforce suppliers.

Break time not compensated.

An employee who works entirely remotely, typically using digital tools to collaborate with a distributed or global team.

When an employer supports a foreign worker’s application for a work visa, often by proving eligibility, covering fees, and ensuring compliance.

Assistance provided to secure legal work authorization or visas for employees

A U.S. employee whose wages are reported on a W-2 tax form.

A U.S. form used to collect taxpayer information from independent contractors.

Workforce Automation or Work From Anywhere, depending on context.

A work arrangement where employees perform their job remotely.

Company fully owned by another company.

Insurance providing wage replacement and medical benefits for work-related injuries.

Legal permission for an individual to work in a specific country, typically granted through citizenship, residency, or a valid work visa.

Legal authorization to work in a country.

An organization’s ability to deploy talent across locations and borders in response to business needs.

A U.S. employee whose wages are reported on a W-2 tax form.Early labor law governing injury compensation.

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