Compensation Glossary

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Safe Harbor Safety Margin Salaried Salaried Sales Agents Salaried Sales Distribution System Salary Salary Budget Salary Compression Salary Continuation Plan Salary Grade Salary Increase Salary Increase Budget Salary Increase Matrix Salary Level Salary Range Salary Range Listing Salary Reduction Plan Salary Structure Salary Structure Change Salary Surveys Salary-Reduction Plan Sale of Stock Sales Sales Channel Sales Compensation Sales Compensation Plans Sales Cycle Sales Illustration Sales Quota Salvage Value Sample Sampling Errors Sarbanes-Oxley Act of 2002 (SOX) Say-On-Frequency Say-On-Pay Scanlon Plan Scattergram Scheduled Dental Plan Scheduled Hours Scope Scope Data SEC SEC Management Compensation Reporting Secondary Source of Job Information Second-to-Die Life Insurance Section 3460 Section 401(K) Plan Section 403(B) Plan Section 415 Limits Section 423 Plan Section 79 Secular Trusts Securities and Exchange Commission (SEC) Segmentation Segregated Account Select Mortality Table Self-Administered Self-Administered Trusteed Plan Self-Funding (Self-Insurance) Self-Insured Organization Insurance Self-Insured Plans Senior Professional in Human Resources (SPHR) Seniority Separate Account Separate Account Contract Separate Health Benefit Account (401(H)) Separation from Service Settlement Agreement Settlement Option Payments Severance / Benefits Continuation Severance Pay Sex Discrimination / Sexual Discrimination Shadow Payroll Shapes of Distribution Shareholder Shareholders' Equity Sherman Anti-Trust Act (1890) Shift Differentials Short-Form Reinstatement Application Short-Term Assignment (International) Short-Term Disability Income Insurance Short-Term Disability Plan Short-Term Incentive Plans Short-Term Incentives SIC Sick Leave Signing Bonus Simplified Employee Pension (SEP) Simultaneous Death Act Single Premium Deferred Annuity (SPDA) Single Premium Immediate Lifetime Annuity (SPIA) Single-Premium Method Single-Rate Pay System Skewed Distribution Skill-Based Pay Skills Inventory Slope Slotting Small Business Job Protection Act (SBJPA) Small Estates Statutes Small Organization Insurance Plan Small-Group Incentive SMART objectives SOC (Standard Occupational Classification) Social Insurance Supplement Policy Social Security Social Security Act Social Security Administration (SSA) Social Security Level Income Option Sole Proprietor Sole Proprietorship Insurance Soliciting Agent Special Work Location Specific Vocational Preparation (SVP) Specified Fringe Benefits Spendable Income Split Credit Split Dollar Life Insurance Split Funding Split Payroll Spot Awards Spouse and Children's Insurance Rider Stacked Ranking Stakeholder Standard and Poor's (S&P) Standard Deviation Standard Error of Estimate Standard Hour Plan Standard Industrial Classification System (SIC) Standard Metropolitan Statistical Area (SMSA) Standard Nonforfeiture Law Standard Occupational Code (SOC) Standard Plan Termination Standard Premium Rate Standard Rate Standard Risk Class Starting Rate State Disability Insurance (SDI) Program State Unemployment Tax Act (SUTA) Statute of Limitations Statutory Accounting Practices (SAP) Statutory Reserve Statutory Stock Options Step Rates Step-Up In Basis Stock Stock Appreciation Rights (SARs) Stock Bonus Plan Stock Bonus Planning Stock Insurance Company Stock Option Stock Option Incentive Stock Ownership Stock Purchase Plan (Nonqualified) Stock Repurchase Insurance Stock Sale Stock Split Stock Swap Stop-Loss Provision Straight Life Annuity Straight Life Income Option Straight Life Insurance Straight Line Depreciation Strategic Business Unit (SBU) Strategic Planning Strength Rating Strike Price Strikes Subject Matter Expert (SME) Subpoena / Subpeonas Subrogation Substandard Premium Rate Substandard Risk Class Succession Planning Successor Employers Successor Owner Suggestions Awards Suicide Clause Summary Annual Reports (SAR) Summary Compensation Table (SCT) Summary Plan Description (SPD) Superannuation Superimposed Major Medical Plan Superintendent of Insurance Supper Money Supplemental Death Benefits (Supplemental Life Insurance) Supplemental Disability Benefits Supplemental Executive Retirement Plan (SERP) Supplemental Long Term Disability Plans Supplemental Major Medical Insurance Supplemental Nurse Supplemental Organization Life Insurance Supplemental Unemployment Benefit (SUB) Plan Supplementary Benefit Rider Supplementary Contract Supplementary Contract with Life Contingencies (WLC) Supplementary Contract Without Life Contingencies Supplementary Shift Bonus Surgical Schedule Surplus Surrender Charge Surrender Cost Index (SCI) Survey Surviving Spouse Survivor Income Benefit Survivorship Life Insurance