Human Resources Glossary - S

Salaried Employee

Refers to an employee who receives a fixed amount of salary regardless of how many hours they work each week.

Salaried Non-Exempt

An employee who does not meet the requirements for an exemption yet paid on a salary basis.

Salary Basis Test

A set of conditions that may exempt an employee from being entitled to overtime compensation.

Seasonal Employment

A temporary job created to fill in during specific seasons of the year as needed by an organization.

Secondary Insurance

A coverage an employee or employer can buy separately from a medical plan.

Self-Employed Health Insurance Deduction

A tax deduction available to some self-employed people.

Self-Employment Tax

Refers to the federal tax paid by freelancers, small business owners, independent contractors, and other individuals on their net income.

Shift Differential

The additional pay an employee receives for hours routinely worked outside the required working hours.

Sick Leave Pay

Paid time off from work that employees can use to stay home to address their health needs.

Skills Gap

This refers to the disparity between a company’s expectations of its employees’ skills and the skills they really have.

Social Media Background Screening

A process where an employer looks over a candidate’s social media activity to assess their suitability for employement.

Social Media Recruiting

The process of using social media platforms to search for potential job candidates.

Social Security Number

Used to track Social Security benefits and other identification purposes.


The act of recruiters proactively seeking out, engaging with, and eventually hiring applicants they believe would be a good fit for the organization and the position.

Standard Deduction

Refers to a set amount of money that taxpayers can utilize to lower their taxable income.

Standard Hours

Indicates the amount of hours that make up a typical work week.

Statutory Employee

An independent contractor who, for the purposes of tax withholding, is regarded as an employee.

Stay Interviews

Conducted to help managers in understanding why employees remain and potential reasons for their departure.

Straight-Time Pay

The total income an employee receives in a certain time frame, typically one or two weeks.

Succession Plan

This refers to the process of determining the crucial roles in your organization and creating action plans for people to fill them in the event of an emergency or surprise departure.

Summary Dismissal

The immediate dismissal of an employee owing to behavior that constitutes gross misconduct.

Supplemental Unemployment Benefits

Tax benefits offered to terminated and furloughed employees

Supplemental Wages

This refers to the additional payment given to an employee on top of their usual pay.