人力资源管理复习提纲(二).docx

十一、制定战略性薪酬计划重点 公平理论 基于胜任能力的薪酬 宽带薪酬 可比价值Key Point Equity Theory Competency-based pay Broadbanding Comparable worth难点 宽带薪酬 可比价值Difficult Point Broadbanding Comparable worth决定薪酬水平的基本要素员工薪酬：直接经济报酬，间接经济报酬Basic Factors in Determining Pay RatesEmployee Compensation Components：Direct financial payments，Indirect financial payments公平性及其对薪酬水平的影响薪酬公平的形式：外部公平性 内部公平性 个人间的公平性 程序公平性Equity and Its Impact on Pay RatesForms of Compensation Equity：External equity Internal equity Individual equity Procedural equity解决公平问题解决公平问题的方法：1薪酬调查2职位分析和职位评价3绩效评价和奖励性薪酬4建立沟通渠道、申诉机制以及员工参与Methods to Address Equity Issues：1salary surveys2Job analysis and job evaluation3Performance appraisal and incentive pay4Communications, grievance mechanisms, and employees participation步骤一：薪酬调查薪酬调查的作用：为标杆职位定薪根据市场薪酬为部分职位定薪决定福利政策Step1: The Salary SurveyUses for Salary SurveysTo price benchmark jobsTo market-price wages for jobsTo make decisions about benefits薪酬调查的来源薪酬信息的来源自己进行咨询公司专业机构政府机构互联网Sources for Salary SurveysSources of Wage and Salary InformationSelf-Conducted SurveysConsulting FirmsProfessional AssociationsGovernment AgenciesThe Internet 步骤二：职位评价报酬要素：技能、努力程度、工作责任、工作条件Step 2: Job EvaluationIdentifying Compensable Factors：Skills、Effort、Responsibility、Working conditions怎样进行职位评价职位评价的方法：排序法、职位分类法、计点法、要素比较法How to Evaluate JobsMethods for Evaluating Jobs：Ranking、Job classification、Point method、Factor comparison步骤三：将类似职位归入薪酬等级将类似职位归入薪酬等级：计点法、排序法、分类法Step 3: Grouping JobsGrouping Similar Jobs into Pay Grades：Point Method、Ranking Method、Classification Methods步骤四：为每一个薪酬等级定价 工资政策曲线 描述了相对于每一个职位或职位评价等级所得到的点数或者排序情况，目前位于每一薪酬等级中的那些职位实际获得的薪酬水平 表明在以下两组数据之间存在的关系：一是通过某种职位评价方法所确定的职位的价值；二是组织目前对于某一薪酬等级中的所有职位支付的平均薪酬水平Step 4: Price Each Pay Grade The Wage Curve Shows the pay rates paid for jobs in each pay grade, relative to the points or rankings assigned to each job or grade by the job evaluation.Shows the relationships between the value of the job as determined by one of the job evaluation methods and the current average pay rates for your grades步骤五：对薪酬水平进行微调 建立薪酬区间 使企业在劳动力市场上保持一种比较灵活的立场 用薪酬区间内部较高的那些薪酬水平更为容易地吸引到这种员工 对处于同一薪酬等级之中，但是在绩效方面或者是资历方面存在差异的员工支付不同的薪酬水平 纠正不正常薪酬水平 将薪酬水平过低的职位上调到所在薪酬等级对应的薪酬区间的最低水平上 冻结或降低薪酬水平已经超过本薪酬等级所对应的薪酬区间的最高值的职位Step 5: Fine-Tune Pay Rates Developing Pay Ranges Flexibility in meeting external job market rates Easier for employees to move into higher pay grades Allows for rewarding performance differences and seniority Correcting Out-of-Line Rates Raising underpaid jobs to the minimum of the rate range for their pay grade Freezing rates or cutting pay rates for overpaid (“red circle”) jobs to maximum in the pay range for their pay grade管理类职位和专业类职位的定价高层管理人员的薪酬：基本薪酬、短期奖金、长期奖金、高管福利和“特权”Pricing Managerial and Professional JobsCompensating Executives and Managers: Base pay、Short-term incentives、Long-term incentives、Executive benefits/perks胜任能力薪酬 胜任能力 能够促使绩效达成的那些被表现出来的知识、技能或行为 什么是胜任能力薪酬 企业根据员工掌握的技能和知识的广度、深度和种类，而不是根据员工所在的职位的名称来支付的薪酬Competency-Based Pay Competencies Demonstrable characteristics of a person, including knowledge, skills, and behaviors, that enable performance What is Competency-Based Pay? Paying for the employees range, depth, and types of skills and knowledge, rather than for the job title he or she holds薪酬管理中的一些特殊问题 薪酬宽带 将薪酬等级合并为数量更少、但是浮动范围更大的薪酬等级或薪酬宽带 支持与反对v 在员工的薪酬决定方面注入了更大的灵活性v 将上级和下级同时纳入到同一个宽带当中来，同时还能方便将员工的薪酬进行适当的上调和下调v 鼓励获取必要技能和调动v 缺乏固定的工作职责导致新员工感到有点不踏实Special Topics in Compensation Broadbanding Consolidating salary grades and ranges into a few wide levels or “bands,” each of which contains a relatively wide range of jobs and salary levels. Pros and Consv More flexibility in assigning workers to different job gradesv Provides support for flatter hierarchies and teamsv Promotes skills learning and mobilityv Lack of permanence in job responsibilities can be unsettling to new employees.可比价值 概念： 当男性和女性所从事的工作对于企业而言具有可比性的（并非是严格相同的）价值时，企业需要支付给他们相同的薪酬 基本问题： 到底是应当向那些从事与男性完全相同工作的女性支付与男性相同的薪酬呢，还是应当向从事与男性具有可比性工作的女性支付与男性相同的薪酬？ 亟待解决的问题： 谁来最终决定工作的可比性？v 雇主v 法庭Comparable Worth Concept: Employers should be required to pay men and women equal wages for dissimilar jobs that are of comparable (rather than strictly equal) value to the employer. Basis: Seeks to address the issue that women have jobs that are dissimilar to those of men and those jobs are often consistently valued less than mens jobs. Question at Hand: Who will get to make final decisions on the comparability of jobs?v Employersv Courts关键词employee compensationdirect financial paymentsindirect financial paymentssalary compressionsalary surveybenchmark jobjob evaluationcompensable factorranking methodjob classification (or grading) methodpoint methodfactor comparison methodpay gradewage curvepay rangescompetency-based paycompetenciesbroadbandingcomparable worth员工薪酬直接经济报酬间接经济报酬薪酬压缩薪酬调查标杆职位职位评价报酬要素排序法职位分类法计点法要素比较法薪酬等级工资政策曲线薪酬区间胜任能力薪酬胜任能力宽带薪酬可比价值十二、绩效薪酬与经济型激励重点 适用于员工个人的几种主要奖励计划。 适用于中高层管理人员的主要奖励计划。 几种被广泛使用的、适用于整个组织的可变薪酬计划。Key Point the main incentives for individual employees. the main incentives for managers and executives. the most popular organizationwide variable pay plans.难点 股票期权 金色降落伞 员工持股计划Difficult Point Stock option Golden parachutes Employee stock ownership plan (ESOP)奖励性薪酬的相关术语 绩效薪酬计划（pay-for-performance） 把员工的薪酬与他们的绩效挂钩 可变薪酬（variable pay） 一种奖励计划：把员工小组或团队的薪酬与能够衡量整个组织（或一家工厂）的整体盈利能力的某些指标挂钩v 例如:利润分享计划 一些专家经常用“可变薪酬”这个词来概括面向员工个人实施的各种奖励计划Incentive Pay Terminology Pay-for-Performance Plan Ties employees pay to the employees performance Variable Pay Plan Is an incentive plan that ties a group or teams pay to some measure of the firms (or the facilitys) overall profitabilityv Example: profit-sharing plans May include incentive plans for individual employees员工激励计划的类型绩效薪酬计划：1针对员工个人的奖励和认可计划2销售人员的奖励计划3团队绩效奖励计划4组织绩效奖励计划5中高层管理人员的奖励计划Types of Employee Incentive PlansPay-for-Performance Plans：1Individual Employee Incentive and Recognition Programs2Sales Compensation Programs3Team/Group-based Variable Pay Programs4Organizationwide Incentive Programs5Executive Incentive Compensation Programs针对员工个人的奖励和认可计划 计件工资计划 根据员工生产出来的每一单位产品来支付一定数量的（称为计件工资率）薪酬v 直接计件工资制v 标准工时计划Individual Incentive Plans Piecework Plans The worker is paid a sum (“piece rate”) for each unit he or she produces.v Straight pieceworkv Standard hour plan 绩效加薪 公司根据员工个人的绩效水平高低为其提供的基本薪酬上涨 如果企业为员工普遍提供加薪（而不考虑员工的个人绩效），那么，这种做法实际上会导致绩效的下降 员工的直接上级在确定绩效等级以及绩效加薪水平时，经常倾向于尽量缩小员工之间的差距 绩效加薪计划的几种选择 每年一次性地将绩效加薪的总额支付给员工，而不改变员工的基本薪酬水平 将一次性绩效加薪与个人和组织的绩效挂钩 Merit Pay Is a permanent cumulative salary increase the firm awards to an individual employee based on his or her individual performance Can detract from performance if awarded across the board Becomes permanent ongoing reward for past performance Merit Pay Options Give annual lump-sum merit raises that do not make the raise part of an employees base salary. Tie merit awards to both individual and organizational performance.专业技术类员工的奖励计划 专业技术类员工 运用自己所掌握的知识来帮助公司解决问题的员工v 律师、医生、经济学家以及工程师 可用的奖励计划 奖金、股票期权和赠与、利润分享 更好的假期、更有单行的工作时间 更好的年金计划 家用办公设备Incentives for Professional Employees Professional Employees Are those whose work involves the application of learned knowledge to the solution of the employers problems.v Lawyers, doctors, economists, and engineers Possible Incentives Bonuses, stock options and grants, profit sharing Better vacations, more flexible work hours Improved pension plans Equipment for home offices销售人员的奖励计划 基本薪酬计划 固定薪酬v 适合：销售人员的主要工作内容是挖掘客户（寻找新客户），或者提供客户服务（比如参加展销会等） 佣金计划 佣金计划只依据销售人员的业绩来对其支付报酬v 公司的固定销售成本会比较低v 容易忽视一些不属于直接销售范围的工作职责v 销售人员之间的收入差距可能会较大v 在经济繁荣时期，销售人员的收入往往会过高；而在经济衰退时期，他们的收入往往又会过低v 在缺乏经济安全保障的情况下工作令人不安Incentives for Salespeople Salary Plan Straight salariesv Best for: prospecting (finding new clients), account servicing, training customers sales force, or participating in national and local trade shows Commission Plan Pay is a percentage of sales results.v Keeps sales costs proportionate to sales revenuesv May cause a neglect of nonselling dutiesv Can create wide variation in salespersons incomev Likelihood of sales success may be linked to external factors rather than to salespersons performancev Can increase turnover of salespeople 组合型薪酬计划 将固定薪酬和佣金结合在一起的组合形式 为销售人员提供了一笔稳定的收入 明确指出公司为什么会向员工支付这部分固定薪酬（例如为当前的客户提供服务） 组合型薪酬计划也变得越来越复杂，这样就会使员工对这种薪酬计划产生各种误解 Combination Plan Pay is a combination of salary and commissions, usually with a sizable salary component. Plan gives salespeople a floor (safety net) to their earnings. Salary component covers company-specified service activities. Plans tend to become complicated, and misunderstandings can result.组合型薪酬计划 “佣金加预支账户”的薪酬计划 销售人员是以佣金的形式获得报酬的，但是在销售淡季，他们可以通过从公司预支未来收入的方式度过难关 “佣金加奖金”的薪酬计划 销售人员的大部分收入也是以佣金的形式获得的 如果他们完成了一些特定的工作活动比如推销出去一些滞销的产品，他们还可以得到一笔小额的奖金Specialized Commission Plans Commission-plus-Drawing-Account Plan Commissions are paid but a draw on future earnings helps the salesperson to get through low sales periods. Commission-plus-Bonus Plan Pay is mostly based on commissions. Small bonuses (“spiffs”) are paid for directed activities like selling add-ons or slow-moving items.中高层管理人员的奖励计划 高管总薪酬包 基本薪酬（现金） 短期奖励（奖金） 长期奖励（例如股票期权） 其他类型的激励计划（金色降落伞）Incentives for Managers and Executives Executive Total Reward Package Base salary (cash) Short-term incentives (bonuses) Long-term incentives (e.g., stock options) Other incentives (golden parachutes)短期和长期奖励 短期奖励：年终奖 目的是激励公司的中高层管理人员达成短期绩效目标 三个基本问题需要考虑v 资格条件v 奖金规模v 个人绩效 长期奖励v 股票期权v 绩效股份v 指数期权v 溢价期权v 股票增值权 金色降落伞（一家公司在改变所有权或控制权时，为高管人员提供的一种额外的薪酬。）Short- and Long-Term IncentivesShort-Term Incentives: The Annual Bonus Plans intended to motivate short-term performance of managers and tied to company profitability. Issues in awarding bonuses v Eligibility basisv Fund size basisv Individual performance awardLong-term incentivesv Stock optionsv Performance sharesv Indexed optionsv Premium price optionsv Stock appreciation rightsgolden parachutes团队奖励计划的优点和缺点 优点 加强了团队的计划能力和解决问题的能力 确保员工们彼此之间的合作 鼓励培养合作意识 有利于新成员的快速培训 缺点 一位优秀员工的薪酬可能与其个人的努力不成正比 “搭便车”的成员分享了团队报酬Pros and Cons of Team Incentives Pros Reinforces team planning and problem solving Helps ensure collaboration Encourages a sense of cooperation Encourages rapid training of new members Cons Pay is not proportionate to an individuals effort Rewards “free riders”组织绩效奖励计划 利润分享计划（ProfitSharing Plans） 即时利润分享计划（current profit-sharing）或者现金分享计划（cash plans）v 员工每个季度或者每年均可分享一定比例的公司利润 延期利润分享计划（deferred profit-sharing plans）v 公司通常会根据员工基本薪酬的一定比例以及员工对公司利润的贡献来分配奖金v 可以享受税收优惠，这是因为，员工的个人所得税是可以延期缴纳的，而纳税的时间则往往要等到员工退休之后Organizationwide Incentive Plans Profit-Sharing Plans Current profit-sharing (cash) plansv Employees receive cash shares of the firms profits at regular intervals. Deferred profit-sharing plansv A predetermined portion of profits based on the employees contribution to the firms profits is placed in each employees retirement account under a trustees supervision.v Employees income taxes on the distributions are deferred, often until the employee retires.组织绩效奖励计划 员工持股计划 employee stock ownership plan(ESOP) 公司把自己的一部分股票（或用于购买这些股票的现金）交给一个信托机构，该机构负责为员工购买一定数量的公司股票。关键词:financial incentivesfair days workscientific management movementexpectancyinstrumentalityvalencebehavior modificationvariable paypieceworkstraight pieceworkstandard hour planmerit pay (merit raise)annual bonusstock optiongolden parachutesteam (or group) incentive planorganizationwide incentive plansprofit-sharing planScanlon plangainsharing planat-risk variable pay plansemployee stock ownership plan (ESOP)经济性激励公平日工作标准科学管理运动期望关联性效价行为塑造可变薪酬计件工资直接计件工资标准工时计划绩效加薪年终奖股票期权金色降落伞团队或群体奖励计划面向整个组织的奖励计划利润分享计划斯坎伦计划收益分享计划风险型可变薪酬计划员工持股计划十三、福利与服务重点 福利的类型 弹性福利Key Point Types of Benefits Flexible Benefit难点 弹性福利Difficult Point Flexible Benefit福利员工福利的类型：非工作时间的薪酬、保险福利、养老金、高管福利BenefitsTypes of Employee Benefits：Supplemental pay、Insurance benefits、Retirement benefits、Executive servicesSupplemental pay非工作时间薪酬补充性薪酬型福利失业保险、病假、遣散费、休假和节假日薪酬哦、产假、补充性事业福利Supplemental Pay BenefitsUnemployment insurance、Sick leave、Severance pay、Vacations and holidays、Parental leaveSupplemental unemployment benefitsInsurance Benefits保险福利 工伤保险 向工伤事故受害者及其抚养对象或赡养对象提供可靠、及时的收入补偿以及医疗福利，而无论工伤事故的责任方是谁v 如果员工因工伤而死亡或致残，那么，企业应当向员工的抚养对象或赡养对象支付一笔现金，这笔钱的数量根据员工过去的收入来定通常是根据员工的服务周数v 特殊的工伤: 法定条款v 伤残工人受美国残疾人法的保护 工伤保险成本的控制 v 录用员工时就将那些容易发生事故的人筛选掉v 减少工作场所中存在的各种事故隐患v 必须注意那些典型的欺诈性索赔的危险信号v 个案管理让受伤的员工尽快重返工作岗位 Workers Compensation Provides income and medical benefits to work-related accident victims or their dependents, regardless of fault.v Death or disability: a cash benefit based on earnings per week of employment.v Specific loss injuries: statutory list of losses.v Injured workers are protected by ADA provisions. Controlling workers compensation costsv Screen out accident-prone workers.v Make the workplace safer.v Thoroughly investigate accident claims.v Use case management to return injured employees to work as soon as possible. 住院保险、健康保险和残疾保险 可以帮助员工在发生工伤或职业病时，能够支付住院治疗所需的费用，同时弥补他们在因工伤或职业病而无法工作期间遭受的收入损失v 意外死亡和残疾v 伤残保险v 精神健康福利 Hospitalization, Health, and Disability Insurance Provide for loss of income protection and group-rate coverage of basic and major medical expenses for off-the-job accidents and illnesses. v Accidental death and dismembermentv Disability insurancev Mental health benefitsOther Benefits Issues其他福利问题 长期护理 向年老的员工提供护理援助已经成为一种非常重要的福利 人寿保险 类型v 团体人寿保险v 意外死亡及伤残保险 人事政策v 保险福利金支付表（人寿保险的福利金额通常同员工的年收入挂钩）v 附加福利（如在员工退休后继续享受人寿保险福利等）v 险资金的筹集（员工需要缴纳的保险费金额和比率） 非全职员工和临时性员工的福利 大多数企业都会为非全职员工提供节假日、病假、休假和健康保险等福利 对长期的独立承包商有好利 Long-Term Care Insurance for older workers is a growing issue. Life Insurance Typesv Group life insurancev Accidental death and dismemberment Personnel policy considerationsv Benefits-paid schedulev Supplemental benefitsv Financing (employee contribution) Benefits for Part-Time and Contingent Workers Leave and health benefits available to part-time workers. Benefits for long-term independent contractors.退休福利Retirement Benefits 社会保障 企业和员工需要各支付7.65%的保费v 到了62岁以后才能享受社会保障v 不论员工死亡时的年龄有多大，其家属每个月都能得到的收入补贴v 在员工完全丧失劳动能力的情况下，员工本人（及其抚养或赡养的对象）每个月都能得到的收入补贴 医疗保险计划v 为65岁或65岁以上的老人提供各种健康服务 Social Security(Federal Old Age and Survivors Insurance) A federal payroll tax (7.65%) paid by both the employee and the employer on the employees wagesv Retirement benefits at the age of 62 v Survivors or death benefits paid to the employees dependentsv Disability payments to disabled employees and their dependents The Medicare programv Health services to people age 65 or older养老金计划分类：固定收益制计划、固定缴费制计划、税收优惠计划、无税收优惠计划Types of Pension Plans：Defined benefit plans、Defined contribution plans、Qualified plans、Nonqualified plansFamily-Friendly (WorkLife) Benefits家庭友好型（工作-生活平衡）福利 儿童看护补贴 患病儿童照看福利 老人护理 休假 员工交通补贴 餐饮服务 教育补贴 健康医疗设施 弹性工作计划 Subsidized child care Sick child benefits Elder care Time off Subsidized employee transportation Food services Educational subsidies Fitness and medical facilities Flexible work sc