薪酬体系的设计与管理

工资管理

薪酬管理的宏观战略

本节目标 在本节中，您会了解到以下内容： 薪酬的定义 薪酬管理的原则 薪酬总体构成 薪酬战略的组成部分 薪酬管理的步骤

人是任何企业中最关键的资源，没有了他/她，公司 的财力、物力均不能得到最佳的发挥 People are the key resource in any organization.Without them neither its physical resources nor the financial resources will be used to their best effect.

薪资的定义 薪资：由一位雇主对一位受雇者，为其已完成和将要完成的工作或已经提供或将要提供的服务，可以货币结算并由共同协议或国家法律或条例给予以确定而凭书面或口头雇佣合同致富的报酬或收入。

薪资的定义 薪资管理的目标 组织目标 1、保证组织可以招聘到所需要的人才； 2、稳定有绩效的员工； 3、给予员工报酬以增进绩效； 4、以工作对组织价值为取向，划定各工作之间的合理差距，并 维持薪资给付的全面平衡； 5、具有随市场及组织变动以机动调整的弹性； 6、便于解释、了解、作业及控制； 7、讲求成本效益而不耗时耗资。

薪资的定义 薪资管理的目标 员工目标 员工觉得所获待遇合理及公平，并能配合生活费及劳动力市场之水准和职责之增加，并随之调整，进而从中建立至我期许的信心。

薪资的定义 工资管理的原则 公平性； 准确性； 合理性。

薪资的定义 薪资政策 1、薪资水准 主位 中位 随位

薪资的定义 薪资政策 2、薪资架构 3、薪资基准 4、薪资异动 5、薪资控制 6、薪资沟通

薪资的定义 薪资作业过程 •薪资水准 •薪资晋升 •薪资计划 •薪资沟通 •工作分析 •工作评价 •薪资调查 •薪资咨询 •薪等 •给付水准 政策之发展 技术 结构及给付 步骤 推行 •薪资水准 •薪资晋升 •薪资计划 •薪资沟通 •工作分析 •工作评价 •薪资调查 •薪资咨询 •薪等 •给付水准 •员工服益 •薪资预算 •工作划等 •核薪 •薪资审核 •薪资成本 •内在结构 •外在趋势

薪资架构 薪资架构的理念： 对内公平性 对外公平性

薪资架构 薪资架构的形成： 建立公司薪资给付政策线 进行薪资调查 建立薪等薪级制度 薪等薪级的扩延

薪资架构 薪资架构的选择： 等幅式薪资架构 连续式扇状走向薪资架构 复式薪资架 曲线型给薪趋势线

薪资管理操作的必须步骤： 岗位分析 岗位评估 市场情况 薪酬政策 对内公平 对外公平 公平

Class Overview (课程展望） Session 1: Compensation Program Management 薪酬管理概述 Session 2: Market Survey 市场调研 Session 3: Statistic Basics&Application 统计学基础及应用 Session 4: Pay Structure Design 薪酬架构的建立 Session 5: Merit Pay System 基于业绩的加薪计划 Session 6: Compensation Cost 薪酬成本计算 Session 7: Salary Administration 薪酬管理

Compensation Management 薪酬管理概述

薪酬管理的任务 To develop and deliver total compensation solution which must be： 开发与实施整体薪酬计划，从而达到以下目的： Attracting ，retaining and motivating the best talent the company have 吸引，保留及激励本企业中的最佳人才 Flexible enough to support both business strategy and employees needs 具有足够的灵活性来支持业务战略及员工需求 Balanced with both competitiveness and affordability 达到具有竞争力及企业可负担的平衡 Easy to administrate/operate 便于日常管理和操作 To communicate the programs with clarity that make sure： 清晰地对计划进行沟通，从而： The program is understood/accepted 使薪酬计划能被理解 The expectations are well managed 使员工的期望值处在适当的水平

薪酬策略 Focus on total compensation programs 专注于整体薪酬体系的设计 Leverage effective market survey to get competitive market information 有效利用市场调研提供的市场信息 Differentiate pay with the following to make sure equity 制定两极分化的薪酬制度，使薪酬与以下因素相联系 Skills – Using a skills based job system 技能技巧 – 工作设置系统 Performance – linking with performance mgmt system 工作表现 – 绩效考评系统 Value to the business – using retention programs for top talent 对业务的价值 – 留才计划 Efficient labor cost management – “Using the money wisely” 有效的人才成本管理– 花钱的智慧

薪酬管理目标 ---- 平衡 Company Employee 公司： 员工： Equity Competitiveness 公平性 竞争性 薪酬管理目标 ---- 平衡 Company 公司： Employee 员工： Equity 公平性 Consistency 一致性 Valuable 自我价值的体现 Competitiveness 竞争性 Affordability 可负担性 Flexibility 灵活性 Balance point 平衡点： Labor cost management 劳动力成本管理 Merit system 绩效工资体系

薪酬管理角色分工 Company Executive -Decision 高层经理 – 决策 Compensation position 工资政策 Competitive position 竞争水平 Labor cost 人力资源成本 Managers -Execution 中层主管 – 执行 Human Resources -Proposal 人力资源部 –提议 Job description evaluation 职位描述，评估 Performance evaluation 工作表现评估 Salary increase decision 工资增长幅度的决定 Job Evaluation system 职位评估系统 Compensation System 工资体系 Benchmarking 市场调研 Labor cost analysis 人力成本分析

Discussion （讨论） What makes you to be a compensation professional? 薪酬管理人员的素质

薪酬管理人员的素质 Internal understanding 内部气候的了解 Understand the company business strategy and priorities 公司业务战略及重点 Understand organization structure and jobs in the organization 公司组织结构及业务分布 External understanding 外部环境的了解 Economic environment 经济环境 Labor market situation and trend 人力资源市场状况及趋势 Labor law /policy update 劳动法规政策的变化 Networking / interpersonal skills 人际关系网 Have a resources pool to leverage for information sharing for other company’s practices 可以有可信的资料来源 Analytical skills for interpreting the market information 分析能力及解释市场信息 Have fun with numbers! 与数字共舞 Good communication skills both oral and writing 良好的口头，笔头沟通能力

Program Management Cycle 项目管理周期 Company’s Strategy and plan 公司策略 Human Resources Strategy 人力资源策略 Compensation Strategy 薪酬策略 Evaluation 评估 Design 设计 Communication &Training 沟通与培训 Administration 管理 Implementation 实施

Market Survey 市场调查

市场调查的种类 Self conducted survey 由本公司执行进行 Buy survey report 购买调查报告 Company sponsored survey 公司召集的调查 Participant in group sponsored survey 参加小组召集的调查

衡量各种市场调查的方法的投资回报率 Easy to conduct 实施的难易度 Data quality 数据的质量 Cost 成本 Turn over time 周期

不同调查方法之间的比较 Easy to conduct 易于实施 Cost 费用 Data quality 数据质量 Turn over time 时效性 Conduct your own survey 本公司自己进行 Buy survey report 购买调查报告 Attend group sponsored survey参加小组召集的调查 Company sponsored survey 本公司召集的调查

服务申请的提出 Purpose of the survey 调研目的 Target market 目标市场 Target jobs 目标工作种类 Information required 所需要的信息 Data of delivery expected 所需要的时间 Contents of report required/Format 所需要的内容形式 Additional request,if any 其他要求等

服务申请的提出---- 练习 Your company is a IT multi-national company based in Beijing ,the company is gong to set up a R&D center in Tianjin ,you do not have branch there currently.As a compensation professional,you are invited by the project office to give come advise on how to set up Tianjin R&D center’s compensation and benefits terms. As you do not have contact in Tianjin , you decide to get some information from consulting company. Raise a ROS to state your needs 贵公司是一家全球行的信息公司的北京分公司，现在天津并没有任分支机构。现要在天津建立一个研发中心，筹建处要求你帮助建立研发中心的薪酬福利体系，鉴于你在天津没有任何联系，你希望咨询公司可以帮助你拿到一些资料 请练习提出服务申请

自我实施的调研 Purpose 目的 Target market 目标市场 Information needed 所需信息 Method of survey 方法 Telephone calls 电话访谈 Email questionnaire 问卷 Design your questionnaire 设计问题/问卷 Report 报告 Result analysis 结果分析

Define your market 定义市场 Your company’s basic profile 你公司的基本情况 Industry you are in 行业 Type of organization 组织形式 Major competitors 主要竞争对手 Other considerations in talent competing,image competing,management system competing,etc 其他竞争，人才，形象，管理风格等 Size of the market 市场的大小 No less than 10 companies 不能少于10家公司 Consistency consideration 连贯性 Should maintain 80% repeated rate ever year to keep consistency 每年80％的一致性

Contents of survey 调研内容 Cash Compensation items 现金项目 Benefits practice 福利政策 Pay policies 工资政策 Retention policies 留才计划 Company profiles 公司的情况

Define your questions 问题设定 Use common terms,put in explanations if necessary 用通用的术语，必要时有解释 Use closed question with YON answer instead of open ended questions 用是否问题，不要用自由发挥问题 Make choices available for participants 尽量使用选择题

Exercise （练习） Company want to revisit the relocation allowance policy as the number of relocation is growing and the allowance is relative high and without update for 3 years Please design a questionnaire so that you could ring around to get some market information 公司现有的派遣津贴已经有年没有变化了，并且随着业务量的增加，派遣人员总数不断上升，公司担负不断增加，想调整津贴金额 请设计调查问卷以收集市场信息

Importance of Job Matching 工作类比的重要性 Understand the methodology of survey company’s benchmarking system 了解调研公司的类比系统及方法 Understand the benchmarking job description provided by survey company 了解调研公司提供的标准工作描述 Understand internal organization and job description 了解本公司的组织及工作种类及工作内容 Invite business manager to participant in job matching activities – why? 必要时要邀请业务经理参加工作类比会议--为什么？

Survey data categories 调研数据的分类 Total Remuneration Base pay 基本薪资 Monthly base salary times 12 基本月薪*12 Guaranteed pay 固定收入 Including allowances ,year end bonus without measurements 包括津贴，年底固定奖金 Total cash 全部现金收入 Including any variable bonus,incentive with measurements 抱愧浮动奖金，销售奖金 Total compensation Any cash payment or benefits portion 包括其它及福利 Total Rem Benefits Incentive pay variable bonus Allowance(s) Fixed bonus(es) Base pay Total Cash Guaranteed Cash

Analysis of Survey Data 分析调研数据 To understand 理解 How data was collected 数据采集的方法 How to read the survey report 如何解读调研报告 What the data represents for 数字会说话 How can we use the data 如何运用数据 Your competitive position 你公司的竞争水平 Define your future salary structure 制定薪酬架构

Survey reports contents 调查报告内容 Executive summary 概述 A high level economic /labor market trend report 对经济情况及人才市场走势的概述 Detailed remuneration data Usually by job families 分工作种类 Market position comparison What is your company’s pay position 你公司与市场平均水平的比较 Questionnaire analysis 问卷分析 Salary administration policies 薪酬政策 Benefits programs 福利项目 Retention programs 留才计划

Statistic Basics & Application 统计学基础及应用

Statistics Terms 统计学基础 Mean 平均值 Unweighted mean 不加权平均值 Weighted mean 加权平均值 Median 中值 Percentile 百分位值 Quartile 区间

Mean 平均值 The average of a set of data points .it is sum of the data divided by the no. of points 一组数据的综合除以个数 Unweighted mean 不加权平均值 Obtained by computing the average of the values of the data points 直接平均法 Weighted mean 加权平均值 Obtained by weighting each value by the no. of data occurred then computing the average 考虑每个数据的个数因素然后加以平均

Example of Computing Mean Company Average Salary (RMB) No. of Incumbents Average salary X No. Of Incumbents A 100,000 20 2,000,000 B 120,000 10 1,200,000 C 140,000 1,400,000 Total 360,000 40 4,600,000 Unweighted mean(直接平均值） of the 3 companies: 360000/3=120000 Weighted mean（间接平均值） of the 3 companies: 4600000/40=115000

Exercise of Computing Mean Refer to Survey Data 计算平均值的练习

Exercise of Calculating Mean 计算平均值的练习 unweighted weighted position level incumbents 50p mean Junior accountant 1 10 56000 secretary 21 60000 HR Assistant 14 69000

Median 中值 The point along an ordered data points at which an equal no. of data points fall above and below 在一组数据中，排序后有一半的数据在此之上，一半的数据在此之下 For an odd no. of data points ,median is the middle data points 在奇数个数据中，中值就是排在最中间的那个数的值 For an even no. of data points ,median is the average of the 2 middle-most data points 在偶数个数据中，中值就是排在最中间的两个数的平均值

Example of computing median(1) 计算中值的练习（1） Unordered data Ordered data median 7 4000 6 2500 5 4500 4 2800 3 3200 2 6000 1 3100

Example of computing median(2) 计算中值的练习（2） Unordered data Ordered data median 8 3000 7 4000 6 2500 5 4500 4 2800 3 3200 2 6000 1 3100

Computing Percentile 计算百分位 Definitions (定义) Px , the desired percentile points,where Px , 为所需的百分位点 x , the percentile rank desired (e.g. 10 , 25 , etc..) x , 为所需的百分位 v, the rank order position (from bottom ) for the percentile point value of interest , v is calculated as follows : V = x/100*(n+1) v，为从上至下排序后百分位点的位置 n , the number of data points in the sample n，为数据的总量

Example of Computing Percentile (1) 计算百分位的练习（1） v = 25/100*(7+1)=2 P25 should be the 2nd data point P25为下数第二个数据 Which is 2800 So , p25 = 2800 Please calculating P75 by self 请计算P75 Salary Rank 4000 7 3500 6 3200 5 3100 4 3000 3 2800 2 2500 1

Example of Computing Percentile (2) 计算百分位的练习（2） Salary Rank 6000 8 4000 7 3500 6 3200 5 3100 4 3000 3 2800 2 2500 1 Computing P25 v = 25/100*(8+1)=2.25 P25 should be the 2.25th data point which in between 2nd and 3rd data, P25为下数第2.25个数据,也就是在第2与第3数据之间的一个数值 Which is in between 2800 and 3000 So , p25 = 2800+0.25*(3000-2800) =2850 Please calculating P75 by self 请计算P75

Quartiles 区间 In compensation analysis ,percentiles are often expressed in terms of quartiles.there are 4 quartiles in a set of data points 把每一个区域分成4个区间 1st quartile: the AREA where the bottom 25 percent of values occur ,corresponds to 25th percentile 第一区间，市场上最低的25％数据 2nd quartile: the AREA where the 2nd 25 percent of values occur,corresponds to 50th percentile 第二区间，市场上25P-50P之间的数据 3rd quartile: the AREA where the 3rd 25 percent of values occur,corresponds to 75th percentile 第三区间，市场上50P-75P之间的数据 4th quartile: the AREA where the top 25 percent of values occur,corresponds to the 100th percentile 第四区间，市场上最高的25％的数据

Market survey analysis 市场调研结果分析 Read & understand the reports 运用统计学知识读懂报告 Data comparison – apple to apple 数据比较 Time :age market data 与时俱进的市场数据 Value:market comparable base pay 可比性工资 Position to market :market index 市场系数

Analysis survey result 分析调查报告 Data 数据 Information 信息 Knowledge 知识 Evaluation 评估 Mgmt Decision 管理决策

Aging market data 市场数据的与时俱进 Determine annual aging factor 增长指数的计定 Data coming from survey reports , salary increase plan % reported by participating companies 从市场报告中对未来年薪资增长的预料 Determine date to which to age data 设定市场数据预估时间 Effective date of salary structure 新的工资架构的生效日期或数据的日期 Lead , lag , or lead/lag philosophy 用Lead , lag , or lead/lag 方法 Lead , structure will compete the year end market Lead , 工资结构与年底的市场水平看齐 Lag , structure will compete the year end market Lag , 工资结构与年初的市场水平看齐 Lead /lag , structure will compete the midyear market Lead /lag , 工资结构与年中的市场水平看齐

Example of aging market data 预估市场数据的例子 Survey data effective date is October 1 , 2002 市场调查报告生效日为2002年10月1日 Annual aging factor is 8% for 2002 , 6% for 2003 预估值为2002年8％，2003年6％ The company’s structure will effective July 1 , 2003 新的工资架构生效日为2003年7月1日 Please calculate the aging factors separately for lead , lag , and lead /lag policy 请用lead , lag , and lead /lag 的方式分别计算市场预估指数

Come out market comparable base pay 把市场数据转化成与本公司的工资有可比性 You get annual pay data from survey , which need to be converted to your company’s monthly salary amount 从市场报告中你得到年底薪酬，你需把它转化成月薪 What is your company’s pay policy ? 你公司的工资结构是什么？ What is the market annual pay includes ? 你的市场数据包括了什么内容？ Base pay Guaranteed cash Total cash Total remuneration

ABC Company Pay Practices ABC公司的工资结构 12 months salary annually 每年12个月月薪 1 month year end fixed bonus 年底1个月固定奖金 1month variable bonus measured by company performance 年底1个月浮动奖金根据公司的业绩 Monthly allowance of RMB 500 per month 每月500元津贴 Housing subsidy of 10% monthly salary paid by cash 每月10％月薪的现金住房补贴

Calculating Market Comparable Base Pay 计算市场可比性工资 Benchmark Position ABC Level Mean Comparable Base Pay Junior accountant I 56000 Accountant H 81000 Sr Accountant G 109000 Finance Supervisor F 170000 Finance Manager D 270000

Market Index 市场系数 Compare company average salary with market average salary 本公司平均工资与市场平均工资的比较 Make Apple to Apple comparison 要完全同须知的比较 Same point of time 同一时间 Same job 同一工作 Same pay components 同样的工资内容 Base to base , total cash to total cash 基本月薪，或全部年薪

An exercise of data comparison 数据比较的练习

Market Index 市场系数 Position Level Number of EEs Average Salary Market Mean Index Junior accountant I 8 3300 3289 Accountant H 5 4600 4934 Sr Accountant G 2 6500 6776 Finance Supervisor F 1 9000 10789 Finance Manager D 17000 17368

Pay Structure Design 设计工资架构

Something about pay structure 关于工资架构

An Ideal Compensation Program 理想的薪酬设计 Internal equity 内部公平性 External competitiveness 外部竞争性 Affordability 可负担性 Legally defensible 合法的 Understandable /salable 可理解的/易服人的 Efficient to administer 易管理的 Safeguards the organization’s resources 对公司资源的保护 Flexible 灵活的 Meets the organization’s unique needs 为企业特别定制的

General and Specific Factors Affecting Pay Structures 影响工资架构的一般与特殊因素 Corporate culture and values 企业文化及价值观 Management philosophy 管理宗旨 External economic environment 外部经济环境 Labor market demand and supply 市场的供求比 Corporate strategy and policy 公司的战略与政策 Centralized compensation policy 统一的工资政策 Decentralized compensation policy 分管的工资政策 Short-term vs. . Long-term consideration 短期与长期的考虑

Example of a Pay Structure 工资架构的例子 7800 6800 5800 4800 3800 2800 8800 8 7 6 5 4 3 2 1 Grade

Pay Structure Design 工资架构的设计 Base pay policy line 基本工资政策线 Number of job grades/bands 级别的设置 Midpoint progression 级差 Range spreads 级宽 Range overlap 级间重叠区 Number of pay structures 工资架构的数目

Profile of a Base Pay Structure 典型的工资架构 g c b d e f Base Pay Policy Line $ Job Value a: Range min 最低点 d–c : Range overlap 级间重叠区 b: Range max 最高点 e-f , f-g : Range progression 级差 a-b :Range spread 级宽 e-f-g :Base pay policy line 基本工资政策线

Range Spreads 级宽 Plus and minus midpoint percent 中点距两极的距离 (1+％desired)/(1-% desired) -1=range spread (1+20% ) (1-20%) = 0.5 or 50% Minimum to maximum 最低点与最高点的距离 (max –min ) / min = range spread (4500-3000) / 3000=0.5 or 50%

Exercise on Midpoint and Range Spread 由级差算出中点距两极的距离的练习 Spread on either side of Midpoint 30% 40% 45% 50% 60% 70%

Exercise for calculating Min /Max from Midpoint 从中点算出最高最低点的练习 Position Range Spread Minimum Midpoint Maximum Accounting Manager 30% 10000 40% 50% 60%

Range Progression 级差 Percentage difference between grade midpoints 两极中点的差距百分比 To consider the following when design the jump 在制定级差时应考虑的因素 Market competitiveness 市场竞争性 Cost of promotions 升值的成本 Midpoint-to-midpoint differential guidelines (ideal situation) 级差的规定（理想状态） 5-10% for clerical / production 5-10％职员/生产线 8-15% for professional and management 8-15％专业人员及经理层 15-25% between supervisor and subordinates 15-25％ 主管及下属之间 30-35% for executive levels 30-35％ 高级管理层

Typical Range Spreads 典型的级宽 Employee Group Typical Range Spread Services ,production and maintenance 服务，生产以及维护 Narrow ranges 20-30% 窄20-30％ Clerical ,technical and supervisory 职员，技工及主管 Relatively narrow 30-50% 相对窄30-50％ Professional and administrative 专业及行政人士 Wider ranges 50% 宽50％ Managerial and executive 经理及高层经理 Widest ranges 50%+ 最宽50％以上

Developing a Pay Structure 制作工资架构 Internal equity 内部公平性 Job evaluation system 职位定级系统 Equity within a job family 在同一工作族群之间的公平 Equity among various job families 在不通工作族群之间的公平 Cross functional / location consistency 跨部门及地区的一致性 External competitiveness 外部竞争力 Achieve attract , retain and motive purpose 完成吸引，保留及激励人才的目的 Get most recent market data 拿到最近的市场数据

Developing a Pay Structure 制作工资架构 Define internal pay grads 制定内部的工资级数 Slot jobs into pay grads 把工作与级别相对应 Decide your pay policies 决定工资政策 Lead ,lag or lead/lag Lead ,lag 或 lead/lag Competitiveness position (which market trend line to follow ,25th ,50th ,or 75th 竞争水平（你公司在市场上的定位，25p,50p,75p) How many structures you need 需要多少个工资结构

Developing a Pay Structure 制作工资架构 Apply most update market data 用最近的市场数据 Age the market data according to pay policies 预估市场工资水平 Grouping market data by job families you need for specific structure 把市场数据按工作族群分类 Calculating the mean of those market data 算出市场数据的中值 Find out market inconsistencies and smooth out grade midpoints 找到市场的不协调点并用平滑方法决定中点 Review differences between midpoints and market data 回顾中点及市场中值的差距 Resolve inconsistencies between internal and external equity 对外部及内部的不一致性进行平衡 Developing pay ranges around the proposed midpoints 用决定好的中值定出级宽及最低最高点

exercise on developing a company's pay structure 制定工资架构的练习

Building Your Structure 制定你的工资架构 Decide your midpoint 决定中点 Smooth out where you lack of market data 如没有市场数据，用平滑方法决定 Decide your range spread 决定级宽 Calculate the minimum and maximum 计算最低和最高点 Calculate the midpoint progression 计算中点的级差 Further smooth out the range by appropriate progression and range spread 用适当的级差，级宽来最后平衡

Build Your Structure – Assumptions 制定工资架构－假设情况 Market movement 市场动向 8% for 2002 6% for 2003 projection Structure policy 工资政策 Lead 领先 Lag policy 滞后 Lead/lag policy 跟随

A Sample Salary Structure 工资架构的样本 Min Midp Max Spread Progres I 3250 3900 4550 40％ H 4290 5150 6010 32％ G 5440 6800 8160 50％ F 7620 9520 11420 E 10250 13330 16410 60％ D 14350 18660 22970

Link Performance With Pay Merit Pay System 绩效工资系统 Link Performance With Pay 工资及表现的结合

Merit Pay System 绩效工资 Pay differentiation by individual performance 根据不通的工作表现拉开工资差距 Link pay with performance management 绩效评估系统与工资的结合 Internal equity 内部公平性的体现

Salary Range Profile 工资幅度的典型 Performance definitions pay 4th Quartile Consistently outstanding 3rd Quartile Exceeds standards 2nd Quartile Meets standards 1st Quartile Does not fully meet standards 75% Midpoint 25%

Position in Range 在级别中的位置 Pay Progression with Range 在同级中工资的进度 Penetration Pay Range Maximum 100% Outstanding 75% Exceed Standards Pay 50% Meet Standards 25% Does Not Meet Standards 0% Pay Range Minimum Time

Quartiles of a Range 工资幅度的区间 3250-3574 3575-3899 3900-4224 4225-4550 H 4290-4719 4750-5149 5151-5579 5580-6010 G 5440-6119 6120-6799 6800-7479 7480-8160 F 7620-8569 8570-9519 9520-10469 10470-11420 E 10250-11789 11790-13329 13330-14869 14870-16410 D 14350-16504 16505-18659 18660-20814 20815-22970

Position in Range 在工资幅度中的位置 Compa-Ratio Calculations Compa –Ratio 的计算 Salary Individual Compa-Ratio (actual to structure) --------------- = Midpoint Average Salary Organisational/Unit Compa-Ratio (actual to structure) = ----------------------------- Midpoint Average Salary Market Index (actual to market) = --------------------------- Market Average

Exercise on Calculating Compa-ratio 计算Compa-Ratio的练习 Position Lv No. Of EEs Average Salary New Salary Midpt Compa-Ratio Junior accountant I 8 3300 3900 Accountant H 5 4600 5150 Sr accountant G 2 6500 6800 Finance supervisor F 1 9000 9520 Finance manager D 17000 18660

Position in Range 工资幅度中的位置 Range Penetration Control 工资百分位值 1200 1200 1000 900 800 800 Pay Rate - Minimum Range Penetration ------------------------- = Maximum - Minimum

Exercise on Calculating Penetration 计算工资百分位值的练习 position level Number of EEs Average salary penetration Junior accountant I 8 3300 Accountant H 5 4600 Sr accountant G 2 6500 Finance supvervisor F 1 9000 Finance manager D 17000

Merit Increase Guidelines 绩效工资增长规定 Performance only 只与表现挂钩 Performance and position in range 与表现及在工资架构中的位置一起挂钩

Based on Performance Only –Increase an Percent of Base Pay 只与表现挂钩—基本工资增长幅度 Performance Rating Fixed Increase Amount Discretionary Increase Range Outstanding 10% 7-12% Consistently Exceeds Standards 7% 6-8% Meets Standards 4% 3-5% Does not Fully Meet Standards 0%

Based on Performance and Position in Range 与表现及在幅度中的位置相挂钩 Fixed Increase Amount Performance Rating 1st Quartile or below 2nd Quartile 3rd Quartile 4th Quartile Outstanding 12% 9% 6% 3% Consistently Exceeds Standards 8% 5% 0-2% Meets Standards 0% Does not Fully Meet Standards 0-3%

Factors when Defining the Increase Percentage 决定涨工资幅度的因素 Average increase budget 涨工资的预算 Salary structure movement percentage 工资架构增长的比例 Performance rating distribution 工作表现分数的分布 Average pay position in range 平均工资在幅度中的位置 Compa-ratio Penetration quartile Pay differentiation 差距的大小

Salary Increase Budget 工资增长预算 Percent necessary to match market as of January 1 追赶一月一日市场的增长百分比 Anticipated percent of next year’s market movement (lead ,lag ,lead/lag) 预期的市场增长比例，考虑领先或滞后策略 Desired position above or below the market (pay policy) 想要比市场高或低的百分比（市场定位）

Percentage Increase Example 工资增长比例的例子 Percent Increase = 8% Percent to match market 0.2% Total market salaries /Total company salaries –1 Market movement 3% Company pay policy 5%

Exercise for Salary Increase Matrix 工资增长矩阵的练习 Average salary increase budget 8% 平均加薪幅度预算为8％ Performance evaluation distribution 绩效考评分数分布 Outstanding 10% Meet all target 50% Meet most target 30% Does not fully meet target 10% Maximum increase percentage 16% 最高加薪幅度 16％ Population distribution in salary range 在薪酬架构中人员的分布 1Q 40% , 2Q 30% , 3Q 20% , 4Q 10% Flexibility adder 2% 灵活加薪幅度

Exercise on Merit Matrix 工资增长矩阵的练习 Population in each cell 每小格的人数 1Q 40% 2Q 30% 3Q 20% 4Q 10% Outstanding 10% 4% 3% 2% 1% Meet all target 50% 15% 5% Meet most target 30% 12% 9% 6% Does not fully meet target 10%

Exercise on Merit Matrix 工资增长矩阵的练习 Merit % Assumption 增长比例设定 1Q 40% 2Q 30% 3Q 20% 4Q 10% Outstanding 10% 4% (16%) 3% (13%) 2% (8%) 1% (5%) Meet all target 50% 15% (9%) (6%) 5% (3%) Meet most target 30% 12% (7%) 9% 6% (0%) Does not fully meet target 10%

A Sample of Pay Structure & Merit Matrix 工资架构与绩效工资增长的例子 1Q 40% 2Q 30% 3Q 20% 4Q 10% I 3250-3574 3575-3899 3900-4224 4225-4550 H 4290-4719 4750-5149 5151-5579 5580-6010 G 5440-6119 6120-6799 6800-7479 7480-8160 F 7620-8569 8570-9519 9520-10469 10470-11420 E 10250-11789 11790-13329 13330-14869 14870-16410 D 14350-16504 16505-18659 18660-20814 20815-22970 1 10% 16% 13% 8% 5% 2 50% 9% 6% 3% 3 30% 7% 0% 4

Salary Increase Program Cost 加薪预算 Point in time cost for a month 加薪当月成本 Annualized cost considering impact to other items 年度加薪成本，考虑到其它因素的影响 If there is any impact to other pay programs Year end bonus （年终奖金） Sales incentive （销售奖金） Benefits cost （福利成本）

Salary Increase Program Ccost 加薪预算 Point in time cost for a month 加薪当月成本 Total payroll increase % based on merit increase % calculation E.g. the example shows the total payroll will increase by 8% from July 1 What is the average increase % for eligible employees ?

Allocating Salary Increase Budget 加薪预算 8% average company salary increase budget to allocate to 3 BUs 8％的加薪预算分给3个部门 Method 1 : Give 8 % to each BU equally 平分 Method 2 : Allocating budget consider the BU average Compa-ratio 根据部门平均Compa-ratio 来分 A compa – ratio is 80% 8%/80%=10% A compa – ratio is 100% 8%/100%=8% A compa – ratio is 120% 8%/120%=6.7% Need to calculate the total to make sure within budget 分后重算总数以保证不超预算

Labor Cost Calculation 人力成本的计算

Annual Labor Cost Calculation 年度人力成本计算 Salary increase program cost 加薪成本 Promotion cost 升职成本 Resources changes cost 人员变动成本

Annual Cash Flow Cost of Monthly Payroll 月工资变动对全年的影响 January payroll increase will generate 100% cost impact to the year (8%) increase from January will cost 8% annually 一月的加薪对全年造成100％的影响 July increase will generate 50% impact to the year ( 8% increase from July will cost 4% annually) 七月的加薪对全年造成50％的影响

Promotional cost calculation 升职成本的计算 How many % population will get promoted ? 升职人数比例 What is the average increase % 平均加薪比例 Does promotion happen anytime during the year ? 升职何时会发生 Annual promotional % = % population x avg inc% x cash flow factor

Resources Changes Consideration 人员变动对成本的影响 New Hires Cost (+) 新员工加入增加成本 New hire average salary x No. of new hire x new hire cash flow factor (average on board months of new hires /12 mths) Separations Cost (-) 离职人员节省成本 Separation average salary x No. of separations for the year x separation cash flow factor (average months left during the year /12 mths)

Salary Administration 薪酬管理

Objective of Salary Administration 薪酬管理的目的 Maintain healthy average compa-ratio 保持良好的平均 compa-ratio Overall salary program efficiency 薪酬计划的有效性 Overall competitiveness 整体的竞争性 Maintain healthy resource structure 保持良好的人员结构 Way of labor cost management 劳动成本管理的一种方法

Promotion guideline 升职政策 Criteria 条件 Career driven / skills Performance Time stay in current level Business needs Resources structure Salary increase % 涨薪幅度 Consider the range progression rate Last increase date Cost of promotion 升职的成本 Average promotion rate per year Average promotion increase % Impact to total compensation / labor cost Inflation of banding Demotion / Re-classification 降职及重新定岗

New Hire Salary 新员工薪水 Fresh graduate 大学毕业生 At / Below range min (80% -100% of range min ) Experience hire 有经验的应聘者 Consider the experience , could be put into different quartile , normally not exceeding midpt Saving of cost when backfill with less pay 用低薪代替离职的高薪员工，对成本的节省

Demotion 降职 Causes of demotion 原因 Pay actions 工资调整 Poor performance 表现差 Reorganisation or re-engineering 机构重组 Employee request 员工主动提出 Pay actions 工资调整 Take away money 艰辛 Immediately By step Freeze pay 冻结

Reclassification 重新定岗 Change in job responsibilities 工作职责改变 Change in company job system 公司工作系统调整 Change in market value 市场价值调整 Could result in higher or lower level 向下或上调 Pay policy 工资调整 Increase or decrease 增加或降低 No change 不变

Geographic Differentials 地区差 Better fit local market 与当地市场看齐 Commonly used for low level jobs 对较低级别适用 Differentiation consideration 考虑因素 Cost of living 生活指数 Cost of labor 劳动力市场价格 Approaches 办法 Individual pay adjustment in base pay , allowances 个人工资调整，给地区补贴 Different pay structure 调整工资结构

Re – cap 课程回顾 Understand Business Structure Analysis Market Your Information Analysis Your Labor Cost Attract Retain Motivate Interpret Market Information Create a Merit Pay Matrix Design Your Salary Structure

Benefits Management 福利管理

Objectives of this session 本节目标 During this session , you will get an overall picture of following： 在本节中，你会了解到以下内容 Definition of benefits 福利的定义 Why are benefits important 福利的目的 Different kinds of benefits 福利的种类

用人单位根据自身的经济状况，积极创造条件，兴办 各种福利，改善和提高劳动者的福利待遇。减轻职工 生活负担，保持或提高职工的司机生活水平 劳动者计提生活福利设施 劳动者文化娱乐设施 劳动者的福利补贴

Employee Benefits 员工福利 That part of the total compensation package , other than pay for time worked , provided to employees in whole or in part by employer payments 员工全部薪酬的重要组成部分 E.g. , life insurance , pension plan , vacation , etc . 例如保险、失业保险、假期

工作表现 对薪酬不满的后果 渴望更多 罢工 情绪低落 缺勤 找新工作 心理退却 流失 看病 对薪酬不 满 工作吸引 力降低 不满 病态心理

Characteristics of Effective Benefit Programs 1. Specific objectives / 特定目的 2. Employee involvement / 员工参与 3. Flexibility / 灵活性 4. Willingness to modify benefit mix / 可调整性 5. Communication of benefits information / 福利的沟通 6. Administrative cost controls / 管理成本 7. Promote wellness programs /提倡公益

reliable care 可靠的关怀 值得信赖 注重信誉 有吸引力 业绩肯定 善解人意 Reliable Credible Attractive Recognition empathic reliable care 可靠的关怀

Retention Recognition Reward 3R原则

福利 福利给付之理念： 政府强制规定； 公司的责任感； 吸引并维持优秀人才； 保持竞争性； 公司的效益。

Not “ fringe benefits ” any more ! 福利再不是“额外”！ In 1953-54 , benefits programs were 15% of total gross annual payroll In 1992 , the conference board of Canada reported that total benefit costs averaged 26% Some organizations reported benefit costs as high as 52% of payroll

Pressures for growth in benefits 福利增长的压力源 Wage controls / 工资控制 Union or competitive pressures / 工会和竞争的压力 Employer initiative / 雇主动议 Cost effectiveness / 成本考虑 Favourable tax treatment / 税务原因 Lower group rates / 团队项目的减少 Other advantages beyond direct cost / 其它考虑

Issues in benefits administration Flexibility of coverage / 灵活性 “Average employee ” / 大众菜 “Cafeteria plans ” / 自助餐 Financing benefits / 福利来源 Non – contributory / 公司不“出血” Contributory / 公司“出血” Employee – financed / 员工“出血”

Benefits an be Made More Effective 福利可以更加有效 Cost sharing / 成本分摊 Aggressive Cost Management / 成本控制 Engaging Employees in Benefit Choices / 员工可以选择 Target specific benefits to make workforce more productive / 福利须注重员工效率的提高 Childcare , wellness , employee assistance

福利 福利的范畴及分类 由政府强制或公司自行兴办的保障办法； 非工作状态，不论公务或公余，所取得之给付 员工服务项目 工作津贴 工作奖金

Issues in benefits planning 设计福利需考虑的因素 Employer preferences / 雇主偏好 Employee preferences / 员工偏好 Administration / 福利管理问题： Communicating benefits / 福利的沟通 Relations with regulators , etc / 法规 Cost analysis and control / 成本控制 monitoring / 监控

Flexible benefit plans (cafeteria) “自助餐”式福益计划 Workers get more value / 员工获得更多价值 Helps make employees more aware of benefit costs / 让员工了解福利的成本 Addresses different employees needs / 满足不同的福利需求 Maybe reduce some costs for benefits not needed / 降低无需求福利的成本 Increased design and administrative / 提高了设计和管理成本

Anatomy of a cafeteria benefit plan 自助餐福益计划的操作 Estimate fund available for each employee / 核定每个员工的福利账户 Core of mandatory benefits / 以强制性福利为核心 Nucleus of “necessary” benefits / 以需求为核心 Optional benefits ( employee can choose to the maximum available to him /her) / 福利的可选择性 Decision on surplus availability / 供给的可获得性 Procedure for periodic review and change / 定期调整或修改

Managing Benefits 福利的管理 Survey & benchmarks 参照性调查 Cost control 成本控制 Managed care 管理对员工的“关怀” Co – insurance 共同保险 Workforce demographics 员工的人文分类 Communicating with employees /福利的沟通

Guidelines for Design 设计方针 Improved Communication – Increases Saliency of Benefits 加强沟通，凸显福利 Employee Involvement in the Program Design 员工介入设计过程 Linking Benefits ( where possible ) to the desired word behaviors 尽可能与期望的绩效行为相关联

Wages v . benefits Value – the amount an individual is willing to pay for a goods or service 价值是个人愿为某商品或服务付出的金额 If price is too high , the worker wouldn’t buy 价格过高，则工人不会购买 Worker may be willing to pay more for the benefit than it costs (e.g. , group rates , taxes) 工人可能愿意高于成本来享受福利 Willingness to trade wages for benefit 可能愿意工资和福利间的交易 Salary = 55827-1836(health plan ) Salary with health plan $ 53991

Employees Undervalue Benefits 员工通常低谷福利 Unaware of costs 不了解成本 Every benefit does not suit every worker “一道菜不可能满足每个人的胃口”

Benefit Summary 总结 Benefits usually do not motivate 福利通常无激励作用 Usually viewed an entitlement 通常被视为应该的 Benefits may help attraction and retention 福利可能有助于吸引和挽留 Often undervalued by employees 经常为员工所低谷 Communication important in the process 沟通的重要性

Variable Pay Management 可变薪酬管理

Objectives of This Session 本节目标 During this session , you will get an overall picture of following ： 在本节中，您会了解到以下内容： Profit Sharing 利润分享 Sales Commission 销售提成 Gain Sharing 盈余分享

Objectives of Performance – Based Rewards 绩效奖励的目标 To attract and retain high – performing employees 吸引并挽留高绩效的员工 To motivate employees to attain the goals of the organization 激励员工达成组织的目标 To increase employee satisfaction by ensuring individual equity 确保平等以提高员工的满意度

Conditions for pay to serve as a motivator of good performance 薪酬作为激励良好绩效的前提 Pay should be desirable 可及 Good performance should be perceived to lead to higher pay 良好表现一定获得更高薪酬 Quality of performance should be related equitably to the amount of effort expended 平等原则 Plusses of good performance should outweigh the minuses 将功补过 Employees should see good job performance as the most appealing possible behaviors 良好表现的高吸引力

Level of Aggregation Decision Factors 协同决策因素 Technology 技术 Information system 信息系统 Size of the organization 公司的规模 Trust between employees and mgt 员工与管理层相互的信任

Individual performance Technology less complex so as to permit independent job tasks 技术不复杂，所以员工可独立控制 Info system allows objective measures of the individual’s performance 信息系统使员工的绩效得以客管考量 Larger size organization – usually non unionized 公司规模大，因而无工会 Employee trusts the supervisor 员工信任管理人员

Group/firm level Complex technology = tasks interdependent 技术复杂造成岗位的互赖 Objective measures only at group level 客管标准对团队层面更有效 Small size means individuals can influence the outcome of organization 公司规模小，所以员工个人可以控制企业的产品 Employees must understand & accept goals and have a high level of trust 员工必须理解和接受既定目标 Union must support the plan / 工会的支持

Approaches to relating pay to performance 依据绩效进行奖励的办法 Automatic progression / 自动递增 Pure merit / 注重功绩 Combination / 组合 Bonus vs salary increase / 奖金与工资的提高 Size of the increase / 工资调整的大小 Openness of system / 体系的透明度

The dimensions of performance Past performance / 过往绩效 Current performance / 现在绩效 Future performance / 将来的绩效 Length of payout period / 发放时段的长短

Profit Sharing Plans 利润分享 Link C&B to firm’s performance / 薪酬与企业绩效的挂钩 Promote partnership / group incentive / 鼓励组群激励 Encourage employees to care about the firm’s results / 鼓励员工关注企业的效益 Create retention by deferring payout / 支付递延的员工挽留效应 Lower base pay as some is now variable / 可以降低底薪 “Line of Sight ”issue–COMMUNICATION / 必须沟通