Human Resources Glossary - D

Data Protection Policy

A policy made to protect and secure company data.


An amount subtracted from an employee’s income.

Deferred Compensation

Employee’s compensation that can be set aside or deferred on a later date.

Dependent Care Benefits (W-2)

Benefits that help in caring for the employees’ dependents.

Direct Deposit

Action where funds are directly transferred from one bank to another.

Direct Reports

Also called subordinates. These are the employees who report directly to a manager or supervisor.

Disability Leave

The right for persons with physical or mental impairment to take a leave of absence from work or to reasonable accommodation.

Disciplinary Actions

Actions that an organization takes after the misconduct of an employee.

Disciplinary Hearings

A step in the disciplinary procedure made to determine if a disciplinary action is needed to be made against an employee.

Discretionary Bonuses

A financial compensation given by the employer to the employee that is not in the contract.

Disparate Effect

Results of an employment policy or practice that causes an adverse impact on protected groups.

Disparate Treatment

Intentional discrimination made by an employer to a particular applicant or employee.

Disposable Earnings

The amount of an employee’s income after taxes and payment obligations have been met.

Disregarded Entity

A legal entity that is not separate from the owner for federal income tax purposes.

Diversity Management

An action to promote diversity in the workplace with the inclusion of employees with different cultural backgrounds.

Dual Labor Market

A theory pertaining to the division of the American economy into two categories: Primary Sector and Secondary Sector

Duties Test

The Fair Labor Standards Act (FLSA) test was created to identify exempt and nonexempt employees.