Definition
Refers to money that is owed and should have been paid previously.
欠款
My account is severely in arrears because I often forget to make payments.
我的帳戶嚴重拖欠，因為我經常忘記付款。
They were asked by the bank to pay back immediately as they are in arrears on their loan.
銀行要求他們立即還款，因為他們拖欠了貸款。
Many employees are unhappy due to their wages being in arrears.
許多員工因為工資拖欠而不滿。
Refers to a payment method where wages are paid at the end of the period during which they were earned.
（薪資）後付
My company usually pays me at the end of the month, which means I am paid in arrears.
我的公司通常會在月底支付工資，這意味著我是延後領薪。
Most teachers get paid in arrears at the end of the school term.
大多數教師在學期結束時延後領取工資。
We receive our salary after completing the project, so we are paid in arrears.
我們在完成項目後才收到工資，所以我們是延後領薪。