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HR Glossary: 100 Essential Terms Every Professional Should Know

A comprehensive HR glossary covering 100 essential terms across recruitment, compensation, compliance, performance management, and HR technology — with India-specific context for PF, CTC, gratuity, POSH Act, Labour Codes 2020, and more.

HT
HCI Talks Research
Editorial Team
11 April 202611 min read

HR Glossary: 100 Essential Terms Every Professional Should Know

Whether you are a seasoned CHRO, a first-time HR manager, or a business leader trying to decode your offer letter, the language of Human Resources can feel like a specialised dialect. This glossary cuts through the jargon with 100 essential HR terms — alphabetically organised, plainly defined, and grounded in the Indian professional context.

Section 1: A - D

1. Absenteeism Rate

Measures the percentage of scheduled workdays lost due to unplanned absences. Calculated as (Absent days / Total scheduled days) x 100. A leading indicator of disengagement or burnout.

2. Annual Performance Review (APR)

Formal yearly evaluation of achievements, competencies, and development areas against pre-set goals. Influences increments, promotions, and variable pay.

3. Applicant Tracking System (ATS)

Software automating recruitment — job posting, resume parsing, interview scheduling, offer management. Popular in India: Keka, Darwinbox, Zoho Recruit, Greenhouse.

4. Attrition Rate

Percentage of employees leaving over a period. India IT sector historically reports 20-30%. Distinguish voluntary (resignations) from involuntary (layoffs).

5. Background Verification (BGV)

Validating a candidate's employment history, education, identity, and criminal records. Mandatory in BFSI, pharma, and government contracting in India.

6. Bell Curve

Forced-ranking performance distribution: top 10-15%, average 70-75%, low 10-15%. Still used by many Indian conglomerates and MNC subsidiaries.

7. Bench Period

Time an IT services employee spends without a billable client project. A critical cost lever for firms like TCS, Infosys, Wipro. Often used for upskilling.

8. Blended Learning

Combines instructor-led training with digital/self-paced e-learning. Post-COVID default for corporate L&D in India.

9. Bonus

Performance Bonus: Discretionary, tied to results (10-30% of CTC). Statutory Bonus: Mandatory under Payment of Bonus Act 1965, minimum 8.33% for employees earning up to Rs.21,000/month.

10. HR Business Partner (HRBP)

Senior HR professional embedded in a business unit to align people strategy with business objectives. Acts as strategic advisor to business heads.

11. Campus Recruitment

Recruiting fresh graduates directly from colleges. Tier-1 institutions (IITs, IIMs, BITS) command premium packages.

12. Capability Building

Systematic process of developing skills, knowledge, and mindsets an organisation needs. In GCCs, AI and cloud capability building is a competitive differentiator.

13. Career Pathing

Structured framework outlining progression routes — both vertical (promotions) and lateral (role changes). A key retention tool for millennials and Gen Z.

14. Contract Staffing

Engaging workers for a defined period through a staffing agency. India's Industrial Relations Code 2020 formalised fixed-term employment with proportionate statutory benefits.

15. Cost to Company (CTC)

Total annual employer expenditure on an employee — gross salary, employer PF, gratuity accrual, insurance, perquisites. CTC is NOT take-home pay; the gap can be 20-35%.

16. HR Dashboard

Visual reporting tool consolidating workforce metrics — headcount, attrition, time-to-hire, payroll costs — for real-time decision-making.

17. Diversity, Equity & Inclusion (DEI)

Commitment to building a workforce reflecting diverse identities while ensuring equitable access. Shaped by SEBI BRSR mandates, RPwD Act 2016, and POSH compliance in India.

18. Dual Reporting

Matrix structure where an employee reports to both a functional and a business/geography manager. Common in MNCs and GCCs.

Section 2: E - H

19. Employee Engagement

Emotional commitment and discretionary effort employees bring to work. Gallup shows India engagement at 20-25% — a massive opportunity.

20. Employee Provident Fund (EPF)

Mandatory retirement savings. Both employer and employee contribute 12% of basic wages. Employer's 12% split: 8.33% to EPS, 3.67% to EPF. Covers 70M+ active members.

21. Employee State Insurance (ESI)

Social security for workers earning up to Rs.21,000/month. Employer contributes 3.25%, employee 0.75%. Provides medical care, sickness, maternity, and disability benefits.

22. Employer Branding

Positioning as employer of choice via LinkedIn, Glassdoor, AmbitionBox. Great Place To Work certification widely used in India.

23. Employee Value Proposition (EVP)

Unique set of benefits, opportunities, culture, and values offered in exchange for skills and commitment. Goes beyond compensation.

24. Exit Interview

Structured conversation with departing employees to understand reasons for leaving and gather candid feedback.

25. Fixed Pay vs. Variable Pay

Fixed = guaranteed (basic + HRA + allowances). Variable = performance-linked (bonuses, commissions). Ratio varies: BFSI sales 60:40, IT 80:20.

26. Flexible Benefits Plan (FBP)

Employees customise salary structure from tax-advantaged allowances — LTA, food coupons, book allowances — within a budget. Optimises tax liability.

27. Form 16

TDS certificate issued by employer under Section 203 of Income Tax Act. Primary document for filing ITR. Must be issued by June 15 annually.

28. Full and Final Settlement (FnF)

Settling all financial dues on exit — unpaid salary, leave encashment, bonus, gratuity, advance recovery. Target: 30-45 days post last working day.

29. Global Capability Centre (GCC)

Offshore subsidiary of an MNC for high-value functions — technology, analytics, R&D. India hosts 1,700+ GCCs employing 1.9M professionals.

30. Gratuity

Statutory lump-sum on 5+ years of service. Formula: Last basic x 15/26 x Years. Tax-exempt up to Rs.20 lakh. Governed by Payment of Gratuity Act 1972.

31. Grievance Redressal

Formal process for employees to raise workplace complaints and receive fair resolution. Mandated by Industrial Disputes Act.

32. Headcount Planning

Forecasting employee numbers by function, level, location, and skill to meet strategic objectives.

33. HR Analytics

Data science applied to workforce data — attrition prediction, diversity benchmarking, learning ROI. Tools: Visier, One Model, Workday.

34. HRIS

Centralised software managing core HR data. India platforms: Darwinbox, Keka, greytHR. Global: SAP SuccessFactors, Oracle HCM.

35. Human Capital Management (HCM)

Strategic framework treating employees as assets — integrating HRIS, payroll, performance, and learning into one suite.

Section 3: I - L

36. In-Hand Salary

Net amount after all deductions — PF (12%), ESI (0.75%), professional tax, TDS. Always lower than CTC. Bridging the gap through tax-efficient structuring is key HR service.

37. Increment

Annual salary increase, typically 6-12% in IT and 8-15% in BFSI for high performers. Peak season: April-June.

38. Industrial Relations (IR)

Relationship between employers, employees, unions, and government. Reformed by the four Labour Codes 2020.

39. Induction Programme

Structured process integrating new employees — company values, policies, org structure, role clarity. Reduces 90-day attrition by up to 82%.

40. Job Description (JD)

Formal document outlining title, responsibilities, qualifications. Skills-based JDs focused on outcomes increasingly preferred.

41. Job Evaluation

Determining relative worth of jobs for equitable pay. Methods: Hay Group, point-factor systems. Conducted every 3-5 years.

42. Key Performance Indicator (KPI)

Quantifiable metric evaluating progress toward goals. Should be SMART. Poorly designed KPIs drive gaming, not performance.

43. Labour Codes 2020

India's landmark reform: 29 laws into 4 codes — Wages, Industrial Relations, Social Security, Occupational Safety. Key: revised wage definition affecting PF/gratuity, fixed-term employment norms, gig worker social security.

44. Lateral Hire

Recruiting experienced professionals from external market into mid-to-senior roles. Dominant mode in IT, consulting, BFSI.

45. Learning Management System (LMS)

Platform to create, deliver, and track training. India: Moodle, TalentLMS, Docebo. Shift toward mobile-first microlearning.

46. Leave Policy

Types: Earned Leave (15-21 days), Casual Leave (7-12), Sick Leave (7-10), Maternity (26 weeks). Governed by state-specific Shops & Establishments Acts.

47. Long-Term Incentive (LTI)

ESOPs, RSUs, Performance Shares designed for retention and alignment. Standard in India's startup ecosystem.

Section 4: M - P

48. Manpower Planning

Anticipating future HR needs — hiring, redeployment, upskilling, succession. Integrates supply and demand analysis.

49. Maternity Benefit Act

26 weeks paid leave for first two children. Creche mandatory for 50+ employees. 12 weeks for adoptive mothers. Violations attract imprisonment.

50. Mentoring vs. Coaching

Mentoring: long-term developmental guidance. Coaching: structured, goal-directed, time-bound intervention. Both distinct from training.

51. Minimum Wages Act

Mandatory minimum pay by state and industry (Rs.8,000-25,000/month). Will be superseded by Code on Wages with universal floor wage.

52. Moonlighting Policy

Secondary employment without disclosure. 2022 IT controversy prompted formal policies. Most contracts include exclusivity clauses.

53. Notice Period

Duration before termination — 1-3 months mid-senior, up to 6 months CXO. A major friction point in job switching.

54. Notice Period Buyout

Prospective employer compensates current employer for unexpired notice. Widespread in tech/BFSI. Typically 1-3 months' gross.

55. OKRs

Objectives and Key Results — quarterly goal framework. Widely adopted by Indian startups. Tools: Perdoo, Lattice, Profit.co.

56. Offer Letter

Formal written communication specifying role, CTC, joining date. Legally binding in India. Must be signed before candidate's last working day to reduce reneging.

57. Onboarding

All activities from offer acceptance to 90-day mark. Structured onboarding reduces new hire attrition by up to 82%.

58. Organisation Design

Aligning structure, roles, and governance with strategy. Triggered by mergers, digital transformation, or leadership transitions.

59. Outplacement

Support for departing employees — resume coaching, interview prep, job search. Gained focus during 2022-23 tech layoffs.

60. Payroll Processing

Computing and disbursing salaries including PF, ESI, PT, TDS deductions. Platforms: greytHR, Razorpay Payroll, Keka.

61. Performance Improvement Plan (PIP)

Formal 30-90 day document for underperformers. Often perceived as termination precursor in India. Requires legal rigour.

62. POSH Act

Sexual Harassment of Women at Workplace Act 2013. Mandates Internal Committee for 10+ employee orgs. Annual training required. Fines up to Rs.50,000 for non-compliance.

63. Professional Tax

State-level tax on income, capped at Rs.2,500/year. Levied by Maharashtra, Karnataka, WB, TN. Not all states levy it.

64. Provident Fund (PF/EPF)

Cornerstone of India's retirement savings. Includes EPF, EPS (pension), EDLI (life insurance), VPF (voluntary extra). UAN enables portability across employers.

Section 5: Q - T

65. Quiet Quitting

Doing bare minimum without formally resigning. Response to burnout or misalignment. Manifests differently in India's hierarchical culture.

66. RPO (Recruitment Process Outsourcing)

Outsourcing recruitment to external provider. Growing with GCC expansion. Providers: Randstad Sourceright, Cielo, Allegis.

67. Redundancy

Role elimination due to restructuring. Retrenchment compensation: 15 days' wages per year of service. Government approval required above thresholds.

68. Retention Bonus

One-time payment to retain key employees for 12-24 months. Taxable, with clawback clause if employee leaves early.

69. Right to Disconnect

Right to switch off from work communications outside hours. Not yet law in India but gaining corporate adoption post-pandemic.

70. Role Clarity

Clear understanding of responsibilities, authority, metrics. Lack of clarity is a top driver of disengagement and early attrition.

71. Salary Band

Defined compensation range (min, mid, max) for a job grade. Based on internal equity and external benchmarking (Aon, Mercer, WTW surveys).

72. Separation Management

Complete exit lifecycle — resignation, knowledge transfer, exit interview, FnF, system access revocation.

73. Shops and Establishments Act

State-level law regulating commercial workplaces — hours, overtime, holidays, leave. Requirements differ across states.

74. Skill Gap Analysis

Comparing current vs needed skills. Driving multi-billion-rupee investments in AI, cloud, cybersecurity training.

75. Statutory Compliance

Adherence to all labour laws — EPF, ESI, Gratuity, POSH, Minimum Wages, Labour Codes. Non-compliance risks fines and imprisonment.

76. Succession Planning

Identifying and developing talent for critical roles. A board-level governance imperative in India's family business groups.

77. Talent Acquisition (TA)

Strategic hiring function — employer branding, sourcing, assessment, offer management. Transformed by AI tools like Naukri RMS, HireVue.

78. Talent Management

Integrated processes for attracting, developing, engaging, and retaining talent. Uses data to predict flight risks and identify high potentials.

79. TDS on Salary

Income tax deducted at source under Section 192. Remitted by 7th of following month. Old vs New Tax Regime selection critical.

80. Time and Attendance

Tracking work hours, shifts, overtime, leave. Feeds directly into payroll. Modern biometric and geo-fenced mobile apps replacing manual systems.

81. Total Rewards

Holistic framework: base pay + variable + benefits + wellbeing + recognition + career development + work environment.

82. Training Needs Analysis (TNA)

Identifying learning interventions needed at organisational, functional, and individual levels. Ensures L&D budgets (1-3% of payroll) deliver business impact.

Section 6: U - Z

83. Unconscious Bias

Implicit attitudes affecting hiring and promotion — institutional pedigree bias, gender assumptions. Mitigated by structured interviews and blind screening.

84. Universal Account Number (UAN)

Unique 12-digit EPFO number, constant across employers. Enables self-service PF management, transfer, and withdrawal.

85. Variable Pay

Performance-linked compensation — bonuses, incentives, commissions. Plans must be clearly communicated with transparent payout modifiers.

86. Vendor Management System (VMS)

Software managing contingent labour procurement, compliance, and payment. Growing as India's contingent workforce crosses 15M.

87. Voluntary Provident Fund (VPF)

Optional contribution above mandatory 12% PF, up to 100% of basic. Same interest rate (8.15% p.a.) and Section 80C benefits. One of India's most tax-efficient savings instruments.

88. Wage Code 2019

Requires allowances not exceed 50% of total remuneration — excess deemed wages. Materially increases PF and gratuity liabilities.

89. Work from Home Policy

Terms for remote work. Must cover eligibility, equipment, data security, performance expectations. SEZ and STPI regulations add complexity.

90. Workforce Analytics

Operational workforce data — headcount trends, productivity ratios, absenteeism, cost per revenue unit. Drives scheduling and cost optimization.

91. Workforce Diversity

Range of human differences in the employee population. India tracks: gender at leadership, differently-abled (4% mandated in government), LGBTQ+ inclusion.

92. Workplace Wellness

Physical, mental, financial, social wellbeing initiatives. EAPs, therapy platforms (YourDOST, Wysa). 3-4x ROI per ASSOCHAM estimates.

93. Yellow Flag Employee

Early warning signs of disengagement or attrition risk. People analytics can predict with 70-80% accuracy using login activity, survey responses, tenure patterns.

94. Zero-Hour Contract

No guaranteed minimum hours. Indian equivalent in gig platforms. Code on Social Security 2020 introduces social security provisions for gig workers.

95. 360-Degree Feedback

Multi-rater assessment from managers, peers, reports, clients. Surfaces blind spots. Best used for development, not rating.

96. Gig Economy

Short-term, flexible, platform-mediated work. India: 7.7M gig workers (2020-21), projected 23.5M by 2030 per NITI Aayog.

97. Employer of Record (EOR)

Third-party that legally employs workers on behalf of another company. Surging in India with GCC and remote-work boom. Providers: Deel, Multiplier, Velocity Global.

98. Job Architecture

Framework organising all roles into families, functions, levels, grades. Enables consistent job evaluation and equitable pay across geographies.

99. Internal Mobility

Movement across roles, teams, or geographies within the same organisation. Employees who make internal moves are significantly less likely to leave within two years.

100. Psychological Safety

Shared belief that the environment is safe for speaking up, admitting mistakes, and challenging the status quo. Google's Project Aristotle identified it as the strongest predictor of team effectiveness. In India's hierarchical culture, requires deliberate behaviour change from leaders.

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