Confused about a specific term or acronym? Solve the mysteries of terminology with this informative resource. Updated regularly with industry-specific vocabulary and concepts, the Glossary provides easy-to-understand definitions of tax-related terms.


Hearing An administrative procedure, by the appeals section of a state unemployment agency, to accept testimony and documents relating to the separation of a former employee (claimant) from their work.

Higher Authority Appeal The higher of two administrative authorities provided by State unemployment compensation laws to make decisions with respect to appeals.

Highly Compensated Employee (HCE) In the context of certain fringe benefit plans, an employee who is an owner or officer of a business or whose salary exceeds a certain amount (indexed each year for inflation). Many benefits offered by employers do not qualify for favorable tax treatment if they discriminate in favor of highly compensated employees. And employers may also be restricted in their use of safe-harbor valuations of benefits provided to such employees.

High-Quarter Formula A benefit formula which uses an individual's highest quarter of wages in the base period to compute the weekly benefit amount.

HIPAA HIPAA: The Health Insurance Portability & Accountability Act of 1996 (August 21), Public Law 104-191, which amends the Internal Revenue Service Code of 1986. Also known as the Kennedy-Kassebaum Act. For more information click on this link if you need help with HIPPA

HR Partner A PC-based payroll system offered by ADP.