Article: This is the first step toward finding out how much the employee earned during the partial work period. Use the official salary, not the amount received after taxes. This is the amount the employee receives in each paycheck. If you don't have this information available, calculate it based on how often the employee is paid:   Monthly paychecks → divide annual salary by 12   Semimonthly (twice per month), → divide by 24.  Biweekly (every two weeks) → divide by 26.  Weekly → divide by 52.  For example, an employee that makes $50,000 and receives monthly paychecks earns 50,000 ÷ 12 = $4,166.67 each month. Look at the specific pay period you are prorating and calculate the following:   Write down the number of days the employee worked (at the salary level you are calculating).  Divide by the number of workdays in that pay period. Count carefully. Don't assume each pay period has the same number of workdays.   For example, an employee only worked 14 days in September, when normally he would work 22 days. His fraction of days worked is 14/22. This tells you exactly how much you need to pay the employee.  For example, an employee that makes $4,166.67 each month but only worked 14 out of 22 workdays in September would receive a prorated paycheck of 4,166.67 x 14/22 = $2,651.52. Calculate any withheld taxes, deductions for retirement funds, and other deductions just as you would for that employee's regular paycheck. In these cases, employers are usually required by law to "cash out" on any time off an employee has earned but not yet used. Pay the employee's normal wages for this time using the the same prorating method above.  For example, if our employee in the example above has accumulated seven days of paid time off, he should be paid an additional 4,166.67 x 7/22 = $1,325.76. This compensation is typically taxable, just like normal pay.
Question: What is a summary of what this article is about?
Write down the employee's yearly salary before taxes. Find the amount earned each pay period. Find the fraction of days worked during the partial pay period. Multiply this fraction by the amount earned each pay period. Deduct for taxes. Pay former employees for unused sick time and vacation time.

A job analysis entails figuring out exactly what job you’re trying to fill within your organization. List all of the duties that a person will be expected to perform, the title of the position, along with any particular education, abilities, or skills they’ll need to have. If there are any physical requirements that are essential for the position, list those as well.  Having a solid understanding of the position you need to fill will help you write an effective ad that attracts the kind of applicants you're looking for. Try asking yourself questions like “Why does this job exist?” and “What do I need this person to do each day?” If you can’t answer those questions, you might not actually need to hire anyone for the job.   If you're not sure what a particular job entails, try asking people from different companies who do similar jobs. This shouldn't be just a simple summary of the job. Make sure your job description is specific, listing all duties the employee will be expected to perform. A candidate should understand exactly what they’ll be responsible for doing after they read your ad. You should also include the location of your workplace, and whether you’re considering remote candidates.  A good job description will weed out unqualified candidates and attract qualified ones. While qualifications can go later in the ad, you can still get across the level of skill you want in the job description. For example, buzz words like "experienced" and "highly skilled" will demonstrate that you're looking for a candidate with a certain degree of expertise. Remember that this job posting is an advertisement. Give a sentence or two about how the atmosphere at this job is great, the workplace is friendly, and any other positive aspects of the job. After you do a job analysis and figure out exactly what the job will involve, then you need to decide who your ideal choice for this position would be. Use the job analysis to create a picture of the perfect person for the job. For example, if you're hiring a sales representative, you'll want someone with great interpersonal skills, excellent speaking ability, and preferably previous experience in sales.  Knowing your ideal candidate may help guide you when deciding where to post your ad. Some job boards are more tailored to high-level candidates, whereas others tend to attract entry-level job seekers. This description can also help you narrow down the field during the interview process Use the description of your ideal candidate to lay out the qualities, level of skill, and experience that your ideal applicants will have. Be specific here, as this will hopefully cut down on the amount of time you spend rejecting unfit applicants.  Include the level of education the job requires, as well as the specific degree a candidate should possess, if there is one. Specify whether you require prior experience or training. For example, saying that you won't consider applicants without at least 3 years of experience will help ensure you don't have to review inexperienced candidates. You could list personal qualities here like speaking and personal skills. Keep in mind, however, that applicants could easily say that they have these traits in a cover letter and then try to fake them in an interview. Beware of this if you put personality traits in this section. It’s up to you whether you want to put the salary information in the job posting, but you’ll need to know what you plan to pay for the position.  Even if you don't put this information on the job posting, you'll need an idea of what you're going to pay the applicant you choose. Use your budget to figure out what you can afford to spend, then decide whether you’ll pay the employee an hourly wage or give them a salaried position.  For example, if your yearly revenue is $100,000, you can't afford to pay a new employee $70,000 annually. Keep in mind that some employees can increase your revenue. For instance, if you hire a great sales representative, your revenue could go up a lot. In this case, you can offer a higher pay rate because the person will bring in a lot of money. If you're having trouble, you could use a site like PayScale to find out what the average pay for certain jobs are.
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One-sentence summary --
Gather all of the information about the position you need to fill. Use that information to write a detailed job description. Use your job analysis to describe your ideal candidate for the position. List the necessary experience and qualifications. Come up with a pay rate for the position.