What Is A Highly Compensated Employee 2024 In India. An hce can be defined as an employee who owned more than 5% of the company at any time during the year (or the year before).  — a highly compensated employee (hce) is an individual who meets one of the following criteria:

 — if you receive compensation in 2024 that’s more than $155,000 and you’re in the top 20% of employees as ranked by compensation, your employer can classify you.  — who is a highly compensated employee?