Compensación y beneficios en los Estados Unidos.

Navigating employee compensation and benefits in the United States requires a deep understanding of a complex, multi-layered legal system. While some regulations are set at the federal level, employers must also comply with a diverse range of laws at the state and even city level. A competitive and compliant benefits package is essential for attracting and retaining top talent in the U.S. market.

Compensation laws in the United States

The Fair Labor Standards Act (FLSA) is the primary federal law governing wage and hour requirements. However, state and local laws often impose additional obligations on employers. Key federal requirements include:

• Minimum wage: The federal minimum wage is USD 7.25 per hour. It is critical to note that most states, and many counties and cities, have established higher minimum wages. Employers must pay the highest applicable rate (federal, state, or local).

• Overtime: Non-exempt employees must be paid 1.5 times their regular hourly rate for all hours worked over 40 in a workweek. The classification of an employee as exempt or non-exempt is determined by specific federal and state tests related to job duties and salary level.

• Payroll taxes: Employers are required to withhold and/or pay several payroll taxes. Under the Federal Insurance Contributions Act (FICA), employers must withhold Social Security and Medicare taxes from employee wages and pay a matching employer portion. As of 2025, the Social Security tax is 6.2% (on earnings up to an annual limit), and the Medicare tax is 1.45% (on all earnings). These rates are subject to annual government review.

• Record-keeping: The FLSA mandates that employers maintain accurate records of employee wages and hours worked.

Rescisión e indemnización

There is no federal requirement for severance pay upon termination. However, it is a common practice, particularly for executive or long-tenured employees, and may be governed by company policy or an employment agreement. If offered, severance agreements must comply with laws like the Age Discrimination in Employment Act (ADEA).

Statutory employee benefits in the United States

Contrary to common belief, U.S. employees are entitled to several legally mandated benefits funded through employer contributions and payroll taxes. These form the foundation of the social safety net.

• Social security and medicare: These federal programs provide retirement, disability, survivor, and healthcare benefits for eligible workers and their families, funded by FICA taxes.

• Unemployment insurance: A joint federal-state program, funded by employer taxes (FUTA and SUTA), provides temporary financial assistance to eligible workers who lose their jobs through no fault of their own.

• Workers' compensation: This is a state-mandated insurance program that provides wage replacement and medical benefits to employees injured on the job. Requirements vary significantly by state.

• Family and Medical Leave Act (FMLA): For eligible employees at companies with 50 or more employees, the FMLA provides up to 12 weeks of unpaid, job-protected leave per year for specific family and medical reasons, such as the birth of a child or a serious health condition.

• State-mandated paid leave: A growing number of states and cities have enacted laws requiring employers to provide paid sick leave and/or paid family and medical leave (PFL). These programs have specific accrual, usage, and funding rules that require careful compliance.

Supplementary benefits in the United States

To be competitive, nearly all U.S. employers offer a package of supplementary benefits. These are often the deciding factor for candidates choosing between job offers.

• Health insurance: While not a universal mandate, the Affordable Care Act (ACA) requires applicable large employers (ALEs), generally those with 50 or more full-time equivalent employees, to offer affordable, minimum-value health insurance or face potential penalties. Most employers provide a choice of medical, dental, and vision insurance plans.

• Retirement plans: The most common retirement benefit is a 401(k) plan, a tax-advantaged savings plan to which both employees and employers can contribute. Some states have also begun to mandate that employers offer a state-sponsored retirement savings program if they do not offer their own.

• Paid time off (PTO): While there is no federal law mandating paid vacation, it is a standard benefit. Most companies offer a set number of vacation, sick, and personal days, often combined into a single PTO bank. Some states and cities have specific regulations regarding PTO payout upon termination.

Si está contratando empleados en los EE. UU., deberá asegurarse de estar al día con todos los requisitos federales y estatales de compensación y beneficios. A nivel superficial, EE. UU. no tiene muchas leyes con respecto a la compensación y los beneficios para los empleados, pero si desea que su empresa pueda competir con otros empleadores, aún deberá ofrecer ciertos beneficios.

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United States employees vs independent contractors

The U.S. Internal Revenue Service (IRS) and the Department of Labor provide guidelines to determine if a worker is an employee or an independent contractor. The main difference is the degree of control you have over the worker. Generally, you look at three categories:

• Behavioral control: Do you control or have the right to control what the worker does and how they do their job? Employees are typically trained for a specific role and must follow company procedures. Contractors use their own methods and receive less detailed instruction.

• Financial control: Do you control the business aspects of the worker’s job? For example, contractors often have their own tools, cover their own expenses, and are paid a flat fee rather than a recurring salary.

• Relationship of the parties: Are there written contracts or employee-type benefits, like health insurance or paid time off? The relationship with a contractor is usually for a specific project with a defined end date, not a permanent role.

As of marzo de 2024, the U.S. Department of Labor (DOL) also applies a six-factor test under the Fair Labor Standards Act (FLSA), which overlaps with the IRS categories but adds further detail. The DOL’s factors include:

1. Whether the work is integral to the employer’s business

2. The worker’s opportunity for profit or loss

3. The relative investments of the worker and employer

4. Whether the work requires special skill and initiative

6. The permanency of the relationship

7. The degree of control exercised or retained by the employer

Engaging contractors requires careful management to avoid compliance risks. You must ensure contracts are structured correctly, payments are handled properly, and you do not exert the level of control that would define an employer-employee relationship.

G-P's AI-powered Classification Engine has you covered with guidance that is legally vetted. It instantly analyzes contracts, flagging risks, and giving you precise recommendations. G-P Contractor’s AI-powered classification engine' gives you proactive compliance guidance that's continually updated. So you have peace of mind to grow your team globally, without costly surprises.

Beneficios garantizados en los EE. UU.

En general, en los EE. UU., no se garantiza ningún beneficio a los empleados. De todas maneras, la mayoría de las empresas proporcionan paquetes de prestaciones como incentivos para que las elijan. La mayoría de los paquetes de prestaciones en los EE. UU. incluyen lo siguiente:

• Tiempo libre remunerado en forma de vacaciones y días por enfermedad.

• Planes de seguro médico, dental y de la vista.

• Planes de beneficios de jubilación, como una pensión o 401(k).

Algunas compañías proporcionan beneficios adicionales, como asistencia para reubicación, licencia por paternidad y beneficios de cuidado infantil. Las empresas en los sectores muy competitivos suelen ofrecer más prestaciones como una manera de atraer a los mejores talentos.

Administración de beneficios en EE. UU.

El empleador es responsable de desembolsar cualquier beneficio requerido localmente y de mantener los términos establecidos en la oferta o contrato de empleo.

Restricciones para beneficios y compensación

Las leyes de compensación y beneficios de los EE. UU. pueden variar de un estado a otro. Hay 50 estados en EE. UU., y cada uno tiene su conjunto de regulaciones y expectativas cuando se trata de empleos. Antes de contratar en cualquier estado, las empresas deben familiarizarse con los requisitos y las restricciones locales con respecto a los beneficios y la compensación.

Asóciese con G-P para desarrollar su fuerza laboral en todos lados.

With G-P — the #1 rated employer of record — you can offer global employees local, competitive benefits that are continuously updated by our in-house experts to meet country-specific regulations and norms. Easily administer benefits plans through our EOR platform to provide a smooth employee experience.

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