PWC中国企业改造工具库—7.06-salary systems.ppt

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2024-11-28 发布于北京
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PWC中国企业改造工具库—7.06-salary systems.ppt

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Bar30%to50%DifferentialTypesOfSalarySystemSalaryscalewithmeritincrementsNotesThisisacommonwayoflinkingpaytoindividualperformance.Goodorexcellentratingsonanassessmentsystemallowoneormoreincrementstobepaid.Theseincrementsareaddedtobasesalary.Thebaristhemaximumpointforgoodperformers,onlyexcellentperformerscangobeyondthis.Analternativeistousetheassessmentsystemtopaymeritbonuses.Againtheseareadditionalpaymentsforgoodorexcellentperformers,butthesepaymentsarenotaddedtobasesalary.Theextramoneyhastobeearnedeachyear.EnterpriseRestructuingandDevelopment1

PayatrisksystemNotesThissystemcanbeusedforindividualsorgroups.Theguaranteedamountisusuallysetatalevelwhichwillallowabovemarketrateearningsifthetargetsaremetandtheatriskpartispaidout.Thissystemneedsclearandfairtargetsettingandgoodmeasurementarrangements.ThetargetsshouldrelatetoKeyPerformanceIndicators.Ifitisagroupsystem,criteriaareneededtodecidehowanybonuswillbedistributedamongthemembersofthegroup.ThisamountisguaranteedThisamountdependsonresults70%to80%20%to30%EnterpriseRestructuingandDevelopment2

RiskbearingcontractBasesalary-thisamountdependsonachievingspecifiedperformancetargetsThisamountdependsonexceedingthetargetsNotesThecontractspecifiesarangeofconcretetargetsfortheindividual.Iftargetsarenotachieved,paymentwillbelessthanthebasesalarybyaspecifiedamount.Iftargetsareexceeded,paymentwillbeabovethebasesalarybyaspecifiedamount.Thissystemrequiresfairtargetsettingandgoodassessmentarrangements.15%to25%EnterpriseRestructuingandDevelopment3

PieceworkThisispaidforachievingstandardmeasuredoutputThisispaidforoutputinexcessofstandardNotesThisisnormallyusedfordirectproductionworkers.Standardexpectedperformanceiscalculated(howmany“piece