利润分享通过向员工提供公司利润的一部分，帮助他们为退休做准备。谁不想那样？虽然它确实为雇员和雇主提供了明确的优势，但利润分享也有一些不太明显的缺点。

主要收获：利润分享

• 利润分享是一种工作场所薪酬福利，通过向员工支付公司利润的一部分（如有）来帮助他们为退休储蓄。
• 在利润分享方面，公司将其利润的一部分投入到一个基金池中，以分配给符合条件的员工。
• 利润分享计划可以代替或补充传统的退休福利，如401（k）计划。

利润分享定义

“利润分享”指的是可变薪酬工作场所薪酬制度，根据该制度，员工除了正常工资、奖金和福利外，还可获得一定比例的公司利润。为了帮助员工为退休储蓄，该公司将其利润的一部分存入一个基金池，供员工分配。利润分享计划可以代替或补充传统的退休福利，即使公司无法盈利，公司也可以自由供款。

什么是利润分享计划(a profit sharing plan)？

公司出资的利润分享退休计划不同于员工出资的利润分享计划，如401（k）计划，参与计划的员工自己出资。但是，公司可以将利润分享计划与401（k）计划结合起来，作为其整体退休福利计划的一部分。

根据公司资助的利润分享计划，公司每年决定向员工贡献多少。然而，该公司必须证明其利润分享计划不会不公平地偏袒其薪酬最高的员工或高管。本公司的利润分享出资可采用现金或股票和债券的形式。

利润分享计划如何运作

大多数公司将其利润分享供款存入合格的递延税款退休账户。员工在59岁1/2岁之后可以开始从这些账户中获得免罚款分配。如果在59岁1/2岁之前获得，分配可能会受到10%的罚款。离开公司的员工可以自由地将其利润分享基金转入转期个人退休账户。此外，只要员工受雇于公司，他们就可以从利润分享池中借钱。

如何确定个人捐款

许多公司使用“公司对公司”或“按比例”方法确定他们将为每位员工的利润分享计划贡献多少，该方法根据员工的相对工资分配利润份额。

每个员工的分配是通过员工薪酬除以公司总薪酬来计算的。然后，将所得分数乘以公司决定对利润分享作出贡献的利润百分比，以确定每位员工在公司总贡献中的份额。

例如，一家年度薪酬总额为200000美元的公司，其所有符合计划条件的员工决定向利润分享计划贡献10000美元或净利润的5.0%。在这种情况下，对三名不同员工的贡献可能如下所示：

Under current U.S. tax laws, there is a maximum amount a company can contribute to each employee’s profit sharing account. This amount changes depending on the inflation rate. For example, in 2019, the law allowed for a maximum contribution of the lesser of 25% of the employee’s total compensation or $56,000, with a limit of $280,000.

Distributions from profit sharing plans are taxed as ordinary income and must be reported as such on the employee’s tax return. 

The Pros of Profit Sharing 

Besides helping employees build toward a comfortable retirement, profit sharing makes them feel that they are working as part of a team helping the company achieve its goals. The assurance that they will be rewarded above and beyond their base salaries for helping the company prosper motivates employees to perform above and beyond minimal expectations. 

For example, in a company that only pays its salespersons commissions based on their individual sales, such a team spirit rarely exists, as each employee acts in his or her own best interest. However, when a portion the total commissions earned is shared among all of the salespersons, the more likely they are to function as a cohesive team.

The offer of profit sharing can also be a valuable tool in helping companies recruit and keep talented, enthusiastic employees. In addition, the fact that company contributions are contingent on the existence of a profit, profit sharing is generally less risky than outright bonuses.

The Cons of Profit Sharing

Some of the main strengths of profit sharing actually contribute to its potential weaknesses. While employees benefit from their profit sharing money, the assurance of its payment can make them appreciate less as a motivational tool and more as an annual entitlement. Since they receive their profit sharing contribution regardless of their job performance, individual employees see little need to improve. 

Unlike director-level employees who make decisions that can directly affect revenue, lower-level, and front line employees tend to be less aware of how their daily interactions with customers and the public can help—or harm—the company’s profitability.

Sources

• Streissguth, Tom. "Do I Claim Profit Sharing Payouts as Income on Federal Taxes?" The Nest.
• "Profit Sharing Plans for Small Businesses." US Department of Labor.
• Kenton, Will (2018). "Deferred Profit Sharing Plan (DPSP)." Investopedia 
• Finch, Carol (2017). "Profit-Sharing Pros and Cons." BizFluent

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Longley, Robert. "What Is Profit Sharing? Pros and Cons." ThoughtCo, Aug. 17, 2021, tl80.cn/what-is-profit-sharing-4692535. Longley, Robert. (2021, August 17). What Is Profit Sharing? Pros and Cons. Retrieved from https://www.tl80.cn/what-is-profit-sharing-4692535 Longley, Robert. "What Is Profit Sharing? Pros and Cons." ThoughtCo. https://www.tl80.cn/what-is-profit-sharing-4692535 (accessed September 2, 2021).

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