Welcome to the wonderful, sometimes confusing, always changing world of payroll and human resources.

Whether you are brand new to Human Resources (HR) responsibilities or have years of experience, there is always something new to learn as workplace regulations, terminology, and best practices continue to change. It can feel overwhelming at times, but you do not have to navigate it alone.

At CommPayHR, we are here to be a trusted resource and partner throughout that journey. Below, you will find helpful definitions and explanations of common HR and payroll terms, acronyms, and concepts designed to make the language of HR a little easier to understand and a lot more approachable:

We have a few of our own here at CommPayHR

Commonly Used Industry Terms & Acronyms

ACA Affordable Care Act
ALE Applicable Large Employer, under the Affordable Care Act (ACA), an Applicable Large Employer (ALE) is an employer that employed an average of at least 50 full-time employees (including full-time equivalent employees, or FTEs) during the preceding calendar year. Applicable Large Employers are required to offer affordable, minimum-value health insurance to their full-time staff or face potential penalties.
COBRA Consolidated Omnibus Budget Reconciliation Act
EE Employee
EIN Employer Identification Number
EIT Earned Income Tax
ER Employer
ERISA Employee Retirement Income Security Act
FICA Federal Insurance Contributions Act (Medicare and Social Security)
FMLA Family and Medical Leave Act
FSA Flexible Spending Account
FTE Full Time Employee
FUTA Federal Unemployment Tax Act
GTL Group Term Life
HSA Health Savings Account
LST Local Service Tax
NSF Non-Sufficient Funds
PTO Paid Time Off
SUI (Also SUTA, UC, DUA) State Unemployment Insurance
SW (Also WH, SIT) State Witholding Tax

The Employer's Handbook

Follow our corresponding LinkedIn newsletter, “The Employer’s Handbook,” for practical insights on payroll updates, compliance changes, and HR trends. Each monthly issue is designed to help you stay up-to-date, navigate workplace changes with confidence, and make well-informed decisions for your business and your people. Subscribe today!

Still not sure what it all means?

Our team is here for anything you need. We can walk through your options and answer questions.