1. A portion of an employee's compensation that is paid at a later date, typically after retirement or at a specified future time, rather than in the current pay period
The executive's deferred compensation package includes stock options vesting over five years.
O pacote de compensação diferida do executivo inclui opções de ações com vesting ao longo de cinco anos.
2. An arrangement where an employee voluntarily agrees to postpone receiving part of their salary or benefits
She opted into the deferred compensation plan to reduce her current tax liability.
Ela optou pelo plano de compensação diferida para reduzir sua responsabilidade fiscal atual.