某国际知名咨询公司-薪酬体系的设计与管理

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Peoplearethekeyresourceinanyorganization.Withoutthemneitheritsphysicalresourcesnorthefinancialresourceswillbeusedtotheirbesteffect.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资的的定定义义薪资资政政策策2、、薪薪资资架架构构3、、薪薪资资基基准准4、、薪薪资资异异动动5、、薪薪资资控控制制6、、薪薪资资沟沟通通薪资资的的定定义义薪资资作作业业过过程程政策策之之发发展展技技术术结结构构及及给给付付步步骤骤推推行行•薪资资水水准准•薪资资晋晋升升•薪资资计计划划•薪资资沟沟通通•工作作分分析析•工作作评评价价•薪资资调调查查•薪资资咨咨询询•薪资资预预算算•工作作划划等等•核薪薪•薪资资审审核核•薪资资成成本本•内在在结结构构•外在在趋趋势势•薪等等•给付付水水准准•员工工服服益益薪资资架架构构薪资资架架构构的的理理念念：：对内内公公平平性性对外外公公平平性性薪资资架架构构薪资资架架构构的的形形成成：：建立立公公司司薪薪资资给给付付政政策策线线进行行薪薪资资调调查查建立立薪薪等等薪薪级级制制度度薪等等薪薪级级的的扩扩延延薪资资架架构构薪资资架架构构的的选选择择：：等幅幅式式薪薪资资架架构构连续续式式扇扇状状走走向向薪薪资资架架构构复式式薪薪资资架架曲线线型型给给薪薪趋趋势势线线薪资资管管理理操操作作的的必必须须步步骤骤：：岗位位分分析析岗位位评评估估市场场情情况况薪酬酬政政策策对内内公公平平对外外公公平平公平平ClassOverview(课课程程展展望望））Session1:CompensationProgramManagement薪酬酬管管理理概概述述Session2:MarketSurvey市场场调调研研Session3:StatisticBasics&Application统计计学学基基础础及及应应用用Session4:PayStructureDesign薪酬酬架架构构的的建建立立Session5:MeritPaySystem基于于业业绩绩的的加加薪薪计计划划Session6:CompensationCost薪酬酬成成本本计计算算Session7:SalaryAdministration薪酬酬管管理理CompensationManagement薪酬酬管管理理概概述述薪酬酬管管理理的的任任务务Todevelopanddelivertotalcompensationsolutionwhichmustbe：：开发发与与实实施施整整体体薪薪酬酬计计划划，，从从而而达达到到以以下下目目的的：：Attracting，，retainingandmotivatingthebesttalentthecompanyhave吸引引，，保保留留及及激激励励本本企企业业中中的的最最佳佳人人才才Flexibleenoughtosupportbothbusinessstrategyandemployeesneeds具有有足足够够的的灵灵活活性性来来支支持持业业务务战战略略及及员员工工需需求求Balancedwithbothcompetitivenessandaffordability达到到具具有有竞竞争争力力及及企企业业可可负负担担的的平平衡衡Easytoadministrate/operate便于于日日常常管管理理和和操操作作Tocommunicatetheprogramswithclaritythatmakesure：：清晰地对对计划进进行沟通通，从而而：Theprogramisunderstood/accepted使薪酬计计划能被被理解Theexpectationsarewellmanaged使员工的的期望值值处在适适当的水水平薪酬策略略Focusontotalcompensationprograms专注于整整体薪酬酬体系的的设计Leverageeffectivemarketsurveytogetcompetitivemarketinformation有效利用用市场调调研提供供的市场场信息Differentiatepaywiththefollowingtomakesureequity制定两极极分化的的薪酬制制度，使使薪酬与与以下因因素相联联系Skills––Usingaskillsbasedjobsystem技能技巧巧–工作设置置系统Performance––linkingwithperformancemgmtsystem工作表现现–绩效考评评系统Valuetothebusiness––usingretentionprogramsfortoptalent对业务的的价值–留才计划划Efficientlaborcostmanagement–““Usingthemoneywisely””有效的人人才成本本管理–花钱的智智慧薪酬管理理目标----平平衡衡Employee员工：Balancepoint平衡点：：Competitiveness竞争性Affordability可负担性性Flexibility灵活性Company公司：Equity公平性Consistency一致性Valuable自我价值值的体现现Laborcostmanagement劳动力成成本管理理Meritsystem绩效工资资体系薪酬管理理角色分分工Compensationposition工资政策策Competitiveposition竞争水平平Laborcost人力资源源成本CompanyExecutive-Decision高层经理理–决决策HumanResources-Proposal人力资源源部––提议Managers-Execution中层主管管–执执行JobEvaluationsystem职位评估估系统CompensationSystem工资体系系Benchmarking市场调研研Laborcostanalysis人力成本本分析Jobdescriptionevaluation职位描述述，评估估Performanceevaluation工作表现现评估Salaryincreasedecision工资增长长幅度的的决定Discussion（讨讨论）Whatmakesyoutobeacompensationprofessional?薪酬管理理人员的的素质薪酬管理理人员的的素质Internalunderstanding内部气候候的了解解Understandthecompanybusinessstrategyandpriorities公司业务务战略及及重点Understandorganizationstructureandjobsintheorganization公司组织织结构及及业务分分布Externalunderstanding外部环境境的了解解Economicenvironment经济环境境Labormarketsituationandtrend人力资源源市场状状况及趋趋势Laborlaw/policyupdate劳动法规规政策的的变化Networking/interpersonalskills人际关系系网Havearesourcespooltoleverageforinformationsharingforothercompany’’spractices可以有可可信的资资料来源源Analyticalskillsforinterpretingthemarketinformation分析能力力及解释释市场信信息Havefunwithnumbers!与数字共共舞Goodcommunicationskillsbothoralandwriting良好的口口头，笔笔头沟通通能力ProgramManagementCycle项项目管管理周期期Company’sStrategyandplan公司策略略HumanResourcesStrategy人力资源源策略CompensationStrategy薪酬策略略Evaluation评估Design设计Communication&Training沟通与培培训Administration管理Implementation实施MarketSurvey市场调查查市场调查查的种类类Selfconductedsurvey由本公司司执行进进行Buysurveyreport购买调查查报告Companysponsoredsurvey公司召集集的调查查Participantingroupsponsoredsurvey参加小组组召集的的调查衡量各种种市场调调查的方方法的投投资回报报率Easytoconduct实施的难难易度Dataquality数据的质质量Cost成本Turnovertime周期不同调查查方法之之间的比比较Easytoconduct易于实施Cost费用Dataquality数据质量Turnovertime时效性Conductyourownsurvey本公司自己进行Buysurveyreport购买调查报告Attendgroupsponsoredsurvey参加小组召集的调查Companysponsoredsurvey本公司召集的调查服务申请请的提出出Purposeofthesurvey调研目的的Targetmarket目标市场场Targetjobs目标工作作种类Informationrequired所需要的的信息Dataofdeliveryexpected所需要的的时间Contentsofreportrequired/Format所需要的的内容形形式Additionalrequest,ifany其他要求求等服务申请请的提出出----练练习YourcompanyisaITmulti-nationalcompanybasedinBeijing,thecompanyisgongtosetupaR&DcenterinTianjin,youdonothavebranchtherecurrently.Asacompensationprofessional,youareinvitedbytheprojectofficetogivecomeadviseonhowtosetupTianjinR&Dcenter’scompensationandbenefitsterms.AsyoudonothavecontactinTianjin,youdecidetogetsomeinformationfromconsultingcompany.RaiseaROStostateyourneeds贵公司是是一家全全球行的的信息公公司的北北京分公公司，现现在天津津并没有有任分支支机构。。现要在在天津建建立一个个研发中中心，筹筹建处要要求你帮帮助建立立研发中中心的薪薪酬福利利体系，，鉴于你你在天津津没有任任何联系系，你希希望咨询询公司可可以帮助助你拿到到一些资资料请练习提提出服务务申请自我实施施的调研研Purpose目的Targetmarket目标市场场Informationneeded所需信息息Methodofsurvey方法Telephonecalls电话访谈谈Emailquestionnaire问卷Designyourquestionnaire设计问题题/问卷卷Report报告Resultanalysis结果分析析Defineyourmarket定定义市场场Yourcompany’’sbasicprofile你公司的的基本情情况Industryyouarein行业Typeoforganization组织形式式Majorcompetitors主要竞争争对手Otherconsiderationsintalentcompeting,imagecompeting,managementsystemcompeting,etc其他竞争争，人才才，形象象，管理理风格等等Sizeofthemarket市场的大大小Nolessthan10companies不能少于于10家家公司Consistencyconsideration连贯性Shouldmaintain80%repeatedrateeveryeartokeepconsistency每年80％的一一致性Contentsofsurvey调调研内容容CashCompensationitems现金项目目Benefitspractice福利政策策Paypolicies工资政策策Retentionpolicies留才计划划Companyprofiles公司的情况Defineyourquestions问问题设定Usecommonterms,putinexplanationsifnecessary用通用的术语语，必要时有有解释UseclosedquestionwithYONanswerinsteadofopenendedquestions用是否问题，，不要用自由由发挥问题Makechoicesavailableforparticipants尽量使用选择择题Exercise（（练习）Companywanttorevisittherelocationallowancepolicyasthenumberofrelocationisgrowingandtheallowanceisrelativehighandwithoutupdatefor3yearsPleasedesignaquestionnairesothatyoucouldringaroundtogetsomemarketinformation公司现有的派派遣津贴已经经有年没有变变化了，并且且随着业务量量的增加，派派遣人员总数数不断上升，，公司担负不不断增加，想想调整津贴金金额请设计调查问问卷以收集市市场信息ImportanceofJobMatching

工作作类比的重要要性Understandthemethodologyofsurveycompany’sbenchmarkingsystem了解调研公司司的类比系统统及方法Understandthebenchmarkingjobdescriptionprovidedbysurveycompany了解调研公司司提供的标准准工作描述Understandinternalorganizationandjobdescription了解本公司的的组织及工作作种类及工作作内容Invitebusinessmanagertoparticipantinjobmatchingactivities––why?必要时要邀请请业务经理参参加工作类比比会议--为为什么？Surveydatacategories调调研数据的的分类Basepay基本薪资Monthlybasesalarytimes12基本月薪*12Guaranteedpay固定收入Includingallowances,yearendbonuswithoutmeasurements包括津贴，年年底固定奖金金Totalcash全部现金收入入Includinganyvariablebonus,incentivewithmeasurements抱愧浮动奖金金，销售奖金金TotalcompensationAnycashpaymentorbenefitsportion包括其它及福福利TotalRemunerationBenefitsIncentivepayvariablebonusAllowance(s)Fixedbonus(es)BasepayTotalRemTotalCashGuaranteedCashAnalysisofSurveyData分分析调研数据据Tounderstand理解Howdatawascollected数据采集的方方法Howtoreadthesurveyreport如何解读调研研报告Whatthedatarepresentsfor数字会说话Howcanweusethedata如何运用数据据Yourcompetitiveposition你公司的竞争争水平Defineyourfuturesalarystructure制定薪酬架构构Surveyreportscontents调调查报告内容容Executivesummary概述Ahighleveleconomic/labormarkettrendreport对经济情况及及人才市场走走势的概述DetailedremunerationdataUsuallybyjobfamilies分工作种类MarketpositioncomparisonWhatisyourcompany’’spayposition你公司与市场场平均水平的的比较Questionnaireanalysis问卷分析Salaryadministrationpolicies薪酬政策Benefitsprograms福利项目Retentionprograms留才计划StatisticBasics&Application统计学基础及及应用StatisticsTerms统计学学基础Mean平均值Unweightedmean不加权平均值值Weightedmean加权平均值Median中值Percentile百分位值Quartile区间Mean平平均值Theaverageofasetofdatapoints.itissumofthedatadividedbytheno.ofpoints一组数据的综综合除以个数数Unweightedmean不加权平均值值Obtainedbycomputingtheaverageofthevaluesofthedatapoints直接平均法Weightedmean加权平均值Obtainedbyweightingeachvaluebytheno.ofdataoccurredthencomputingtheaverage考虑每个数据据的个数因素素然后加以平平均ExampleofComputingMeanCompanyAverageSalary(RMB)No.ofIncumbentsAveragesalaryXNo.OfIncumbentsA100,000202,000,000B120,000101,200,000C140,000101,400,000Total360,000404,600,000Unweightedmean(直接平均值）ofthe3companies:360000/3=120000Weightedmean（间接平均值）ofthe3companies:4600000/40=115000ExerciseofComputingMean

RefertoSurveyData计算平均值的的练习ExerciseofCalculatingMean计计算平均值的的练习unweightedweightedpositionlevelincumbents50pmeanmeanJunioraccountant11056000secretary12160000HRAssistant11469000Median中值Thepointalonganordereddatapointsatwhichanequalno.ofdatapointsfallaboveandbelow在一组数据中中，排序后有有一半的数据据在此之上，，一半的数据据在此之下Foranoddno.ofdatapoints,medianisthemiddledatapoints在奇数个数据据中，中值就就是排在最中中间的那个数数的值Foranevenno.ofdatapoints,medianistheaverageofthe2middle-mostdatapoints在偶数个数据据中，中值就就是排在最中中间的两个数数的平均值Exampleofcomputingmedian(1)计算中值的练练习（1）UnordereddataOrdereddatamedian74000625005450042800332002600013100Exampleofcomputingmedian(2)计算中值的练练习（2）UnordereddataOrdereddatamedian8300074000625005450042800332002600013100ComputingPercentile计计算算百分位Definitions(定义)Px,thedesiredpercentilepoints,wherePx,为所需的百分分位点x,thepercentilerankdesired(e.g.10,25,etc..)x,为所需的百分分位v,therankorderposition(frombottom)forthepercentilepointvalueofinterest,viscalculatedasfollows:V=x/100*(n+1)v，为从上至下排排序后百分位位点的位置V=x/100*(n+1)n,thenumberofdatapointsinthesamplen，为数据的总量量ExampleofComputingPercentile(1)计计算百分位位的练习（1）ComputingP25v=25/100*(7+1)=2P25shouldbethe2nddatapointP25为下数第二个个数据Whichis2800So,p25=2800PleasecalculatingP75byself请计算P75SalaryRank40007350063200531004300032800225001ExampleofComputingPercentile(2)计计算百分位位的练习（2）ComputingP25v=25/100*(8+1)=2.25P25shouldbethe2.25thdatapointwhichinbetween2ndand3rddata,P25为下数第2.25个数据据,也就是在在第2与第3数据之间的的一个数值Whichisinbetween2800and3000So,p25=2800+0.25*(3000-2800)=2850PleasecalculatingP75byself请计算P75SalaryRank6000840007350063200531004300032800225001Quartiles区区间Incompensationanalysis,percentilesareoftenexpressedintermsofquartiles.thereare4quartilesinasetofdatapoints把每一个区域域分成4个区区间1stquartile:theAREAwherethebottom25percentofvaluesoccur,correspondsto25thpercentile第一区间，市市场上最低的的25％数据据2ndquartile:theAREAwherethe2nd25percentofvaluesoccur,correspondsto50thpercentile第二区间，市市场上25P-50P之间的数据3rdquartile:theAREAwherethe3rd25percentofvaluesoccur,correspondsto75thpercentile第三区间，市市场上50P-75P之间的数据4thquartile:theAREAwherethetop25percentofvaluesoccur,correspondstothe100thpercentile第四区间，市市场上最高的的25％的数数据Marketsurveyanalysis

市场调调研结果分析析Read&understandthereports运用统计学知知识读懂报告告Datacomparison––appletoapple数据比较Time:agemarketdata与时俱进的市市场数据Value:marketcomparablebasepay可比性工资Positiontomarket:marketindex市场系数Analysissurveyresult

分析调调查报告Data数据Information信息Knowledge知识Evaluation评估MgmtDecision管理决策Agingmarketdata

市场数数据的与时俱俱进Determineannualagingfactor增长指数的计计定Datacomingfromsurveyreports,salaryincreaseplan%reportedbyparticipatingcompanies从市场报告中中对未来年薪薪资增长的预预料Determinedatetowhichtoagedata设定市场数据据预估时间Effectivedateofsalarystructure新的工资架构构的生效日期期或数据的日日期Lead,lag,orlead/lagphilosophy用Lead,lag,orlead/lag方法Lead,structurewillcompetetheyearendmarketLead,工资结构与年年底的市场水水平看齐Lag,structurewillcompetetheyearendmarketLag,工资结构与年年初的市场水水平看齐Lead/lag,structurewillcompetethemidyearmarketLead/lag,工资结构与年年中的市场水水平看齐Exampleofagingmarketdata预预估市场数据据的例子SurveydataeffectivedateisOctober1,2002市场调查报告告生效日为2002年10月1日Annualagingfactoris8%for2002,6%for2003预估值为2002年8％％，2003年6％Thecompany’sstructurewilleffectiveJuly1,2003新的工资架构构生效日为2003年7月1日Pleasecalculatetheagingfactorsseparatelyforlead,lag,andlead/lagpolicy请用lead,lag,andlead/lag的方式分别计计算市场预估估指数Comeoutmarketcomparablebasepay把市场数据转转化成与本公公司的工资有有可比性Yougetannualpaydatafromsurvey,whichneedtobeconvertedtoyourcompany’’smonthlysalaryamount从市场报告中中你得到年底底薪酬，你需需把它转化成成月薪Whatisyourcompany’’spaypolicy?你公司的工资资结构是什么么？Whatisthemarketannualpayincludes?你的市场数据据包括了什么么内容？BasepayGuaranteedcashTotalcashTotalremunerationABCCompanyPayPracticesABC公公司的工资结结构ABCcompanypaypracticesABC公司的工资结结构12monthssalaryannually每年12个月月月薪1monthyearendfixedbonus年底1个月固固定奖金1monthvariablebonusmeasuredbycompanyperformance年底1个月浮浮动奖金根据据公司的业绩绩MonthlyallowanceofRMB500permonth每月500元津贴Housingsubsidyof10%monthlysalarypaidbycash每月10％％月薪的现现金住房补补贴CalculatingMarketComparableBasePay

计算算市场可比比性工资BenchmarkPositionABCLevelMeanComparableBasePayJunioraccountantI56000AccountantH81000SrAccountantG109000FinanceSupervisorF170000FinanceManagerD270000MarketIndex市市场系数数Comparecompanyaveragesalarywithmarketaveragesalary本公司平均均工资与市市场平均工工资的比较较MakeAppletoApplecomparison要完全同须须知的比较较Samepointoftime同一时间Samejob同一工作Samepaycomponents同样的工资资内容Basetobase,totalcashtototalcash基本月薪，，或全部年年薪Anexerciseofdatacomparison数据比较的的练习MarketIndex市市场系数数PositionLevelNumberofEEsAverageSalaryMarketMeanMarketIndexJunioraccountantI833003289AccountantH546004934SrAccountantG265006776FinanceSupervisorF1900010789FinanceManagerD11700017368PayStructureDesign设设计工资资架构Somethingaboutpaystructure

关于于工资架构构AnIdealCompensationProgram

理想的的薪酬设计计Internalequity内部公平性性Externalcompetitiveness外部竞争性性Affordability可负担性Legallydefensible合法的Understandable/salable可理解的/易服人的的Efficienttoadminister易管理的Safeguardstheorganization’sresources对公司资源源的保护Flexible灵活的Meetstheorganization’suniqueneeds为企业特别别定制的GeneralandSpecificFactorsAffectingPayStructures

影响工工资架构的的一般与特特殊因素Corporatecultureandvalues企业文化及及价值观Managementphilosophy管理宗旨Externaleconomicenvironment外部经济环环境Labormarketdemandandsupply市场的供求求比Corporatestrategyandpolicy公司的战略略与政策Centralizedcompensationpolicy统一的工资资政策Decentralizedcompensationpolicy分管的工资资政策Short-termvs..Long-termconsideration短期与长期期的考虑ExampleofaPayStructure工资架构的的例子876543217800680058004800380028008800GradePayStructureDesign工工资架构构的设计Basepaypolicyline基本工资政政策线Numberofjobgrades/bands级别的设置置Midpointprogression级差Rangespreads级宽Rangeoverlap级间重叠区区Numberofpaystructures工资架构的的数目ProfileofaBasePayStructure典典型的工资资架构a:Rangemin最低点d–c:Rangeoverlap级间重叠区区b:Rangemax最高点e-f,f-g:Rangeprogression级差a-b:Rangespread级宽e-f-g:Basepaypolicyline基本工资政政策线

agcbdefBasePayPolicyLine$JobValueRangeSpreads

级宽Plusandminusmidpointpercent中点距两极极的距离(1+％desired)/(1-%desired)-1=rangespread(1+20%)(1-20%)=0.5or50%Minimumtomaximum最低点与最最高点的距距离(max––min)/min=rangespread(4500-3000)/3000=0.5or50%ExerciseonMidpointandRangeSpread

由级差差算出中点点距两极的的距离的练练习RangeSpreadSpreadoneithersideofMidpoint30%40%45%50%60%70%ExerciseforcalculatingMin/MaxfromMidpoint从从中点算出出最高最低低点的练习习PositionRangeSpreadMinimumMidpointMaximumAccountingManager30%1000040%1000050%1000060%10000RangeProgression

级差Percentagedifferencebetweengrademidpoints两极中点的的差距百分分比Toconsiderthefollowingwhendesignthejump在制定级差差时应考虑虑的因素Marketcompetitiveness市场竞争性性Costofpromotions升值的成本本Midpoint-to-midpointdifferentialguidelines(idealsituation)级差的规定定（理想状状态）5-10%forclerical/production5-10％职员/生产产线8-15%forprofessionalandmanagement8-15％专业人员及及经理层15-25%betweensupervisorandsubordinates15-25％主管及下属属之间30-35%forexecutivelevels30-35％高级管理层层TypicalRangeSpreads

典型的的级宽EmployeeGroupTypicalRangeSpreadServices,productionandmaintenance服务，生产以及维护Narrowranges20-30%窄20-30％Clerical,technicalandsupervisory职员，技工及主管Relativelynarrow30-50%相对窄30-50％Professionalandadministrative专业及行政人士Widerranges50%宽50％Managerialandexecutive经理及高层经理Widestranges50%+最宽50％以上DevelopingaPayStructure

制作作工资架构构Internalequity内部公平性性Jobevaluationsystem职位定级系系统Equitywithinajobfamily在同一工作作族群之间间的公平Equityamongvariousjobfamilies在不通工作作族群之间间的公平Crossfunctional/locationconsistency跨部门及地地区的一致致性Externalcompetitiveness外部竞争力力Achieveattract,retainandmotivepurpose完成吸引，，保留及激激励人才的的目的Getmostrecentmarketdata拿到最近的的市场数据据DevelopingaPayStructure

制作作工资架构构Defineinternalpaygrads制定内部的的工资级数数Slotjobsintopaygrads把工作与级级别相对应应Decideyourpaypolicies决定工资政政策Lead,lagorlead/lagLead,lag或lead/lagCompetitivenessposition(whichmarkettrendlinetofollow,25th,50th,or75th竞争水平（（你公司在在市场上的的定位，25p,50p,75p)Howmanystructuresyouneed需要多少个个工资结构构DevelopingaPayStructure

制作作工资架构构Applymostupdatemarketdata用最近的市市场数据Agethemarketdataaccordingtopaypolicies预估市场工工资水平Groupingmarketdatabyjobfamiliesyouneedforspecificstructure把市场数据据按工作族族群分类Calculatingthemeanofthosemarketdata算出市场数数据的中值值Findoutmarketinconsistenciesandsmoothoutgrademidpoints找到市场的的不协调点点并用平滑滑方法决定定中点Reviewdifferencesbetweenmidpointsandmarketdata回顾中点及及市场中值值的差距Resolveinconsistenciesbetweeninternalandexternalequity对外部及内内部的不一一致性进行行平衡Developingpayrangesaroundtheproposedmidpoints用决定好的的中值定出出级宽及最最低最高点点exerciseondevelopingacompany'spaystructureBuildingYourStructure制制定你的工工资架构Decideyourmidpoint决定中点Smoothoutwhereyoulackofmarketdata如没有市场场数据，用用平滑方法法决定Decideyourrangespread决定级宽Calculatetheminimumandmaximum计算最低和和最高点Calculatethemidpointprogression计算中点的的级差Furthersmoothouttherangebyappropriateprogressionandrangespread用适当的级级差，级宽宽来最后平平衡BuildYourStructure––Assumptions

制定定工资架构构－假设情情况Marketmovement市场动向8%for20026%for2003projectionStructurepolicy工资政策Lead领先Lagpolicy滞后Lead/lagpolicy跟随ASampleSalaryStructure

工资架架构的样本本MinMidpMaxSpreadProgresI32503900455040％H42905150601040％32％G54406800816050％32％F762095201142050％40％E10250133301641060％40％D14350186602297060％40％MeritPaySystem绩效工资系系统LinkPerformanceWithPay工资及表现现的结合MeritPaySystem绩绩效工资资Paydifferentiationbyindividualperformance根据不通的的工作表现现拉开工资资差距Linkpaywithperformancemanagement绩效评估系系统与工资资的结合Internalequity内部公平性性的体现SalaryRangeProfile工工资幅度度的典型4thQuartileConsistentlyoutstanding3rdQuartileExceedsstandards2ndQuartileMeetsstandards1stQuartileDoesnotfullymeetstandards75%Midpoint25%payPerformancedefinitionsPositioninRange在级别中的的位置PayProgressionwithRange在同级中工工资的进度度25%DoesNotMeetStandards0%50%MeetStandards75%ExceedStandards100%OutstandingPayRangeMinimumRangePenetrationPayRangeMaximumPayTimeQuartilesofaRange工工资幅度度的区间1Q2Q3Q4QI3250-35743575-38993900-42244225-4550H4290-47194750-51495151-55795580-6010G5440-61196120-67996800-74797480-8160F7620-85698570-95199520-1046910470-11420E10250-1178911790-1332913330-1486914870-16410D14350-1650416505-1865918660-2081420815-22970PositioninRange在在工资幅度度中的位置置

Compa-RatioCalculationsCompa––Ratio的计计算MarketIndex(actualtomarket)MidpointIndividualCompa-Ratio(actualtostructure)AverageSalaryMarketAverageOrganisational/UnitCompa-Ratio(actualtostructure)Salary=-----------------------------------------------------------------------Midpoint==AverageSalaryExerciseonCalculatingCompa-ratio计计算Compa-Ratio的练习PositionLvNo.OfEEsAverageSalaryNewSalaryMidptCompa-RatioJunioraccountantI833003900AccountantH546005150SraccountantG265006800FinancesupervisorF190009520FinancemanagerD11700018660PositioninRange工工资幅度度中的位置置

RangePenetrationControl工工资百分分位值120090080010008001200RangePenetration=PayRate-MinimumMaximum-Minimum-------------------------ExerciseonCalculatingPenetration计计算工资百百分位值的的练习positionlevelNumberofEEsAveragesalarypenetrationJunioraccountantI83300AccountantH54600SraccountantG26500FinancesupvervisorF19000FinancemanagerD117000MeritIncreaseGuidelines

绩效工工资增长规规定Performanceonly只与表现挂挂钩Performanceandpositioninrange与表现及在在工资架构构中的位置置一起挂钩钩BasedonPerformanceOnly–IncreaseanPercentofBasePay只只与表现挂挂钩—基本本工资增长长幅度PerformanceRatingFixedIncreaseAmountDiscretionaryIncreaseRangeOutstanding10%7-12%ConsistentlyExceedsStandards7%6-8%MeetsStandards4%3-5%DoesnotFullyMeetStandards0%0%BasedonPerformanceandPositioninRange与与表现及在在幅度中的的位置相挂挂钩FixedIncreaseAmountPerformanceRating1stQuartileorbelow2ndQuartile3rdQuartile4thQuartileOutstanding12%9%6%3%ConsistentlyExceedsStandards8%5%3%0-2%MeetsStandards5%3%0-2%0%DoesnotFullyMeetStandards0-3%0%0%0%FactorswhenDefiningtheIncreasePercentage

决定涨涨工资幅度度的因素Averageincreasebudget涨工资的预预算Salarystructuremovementpercentage工资架构增增长的比例例Performanceratingdistribution工作表现分分数的分布布Averagepaypositioninrange平均工资在在幅度中的的位置Compa-ratioPenetrationquartilePaydifferentiation差距的大小小SalaryIncreaseBudget

工资资增长预算算PercentnecessarytomatchmarketasofJanuary1追赶一月一一日市场的的增长百分分比Anticipatedpercentofnextyear’’smarketmovement(lead,lag,lead/lag)预期的市场场增长比例例，考虑领领先或滞后后策略Desiredpositionaboveorbelowthemarket(paypolicy)想要比市场场高或低的的百分比（（市场定位位）PercentageIncreaseExample工工资增长比比例的例子子PercentIncrease=8%Percenttomatchmarket0.2%Totalmarketsalaries/Totalcompanysalaries–1Marketmovement3%Companypaypolicy5%ExerciseforSalaryIncreaseMatrix工工资增长矩矩阵的练习习Averagesalaryincreasebudget8%平均加薪幅幅度预算为为8％Performanceevaluationdistribution绩效考评分分数分布Outstanding10%Meetalltarget50%Meetmosttarget30%Doesnotfullymeettarget10%Maximumincreasepercentage16%最高加薪薪幅度16％％Populationdistributioninsalaryrange在薪酬架架构中人人员的分分布1Q40%,2Q30%,3Q20%,4Q10%Flexibilityadder2%灵活加薪薪幅度ExerciseonMeritMatrix工工资增长长矩阵的的练习Populationineachcell每每小格的的人数1Q40%2Q30%3Q20%4Q10%Outstanding10%4%3%2%1%Meetalltarget50%20%15%10%5%Meetmosttarget30%12%9%6%3%Doesnotfullymeettarget10%4%3%2%1%ExerciseonMeritMatrix工工资增长长矩阵的的练习Merit%Assumption增增长比例例设定1Q40%2Q30%3Q20%4Q10%Outstanding10%4%(16%)3%(13%)2%(8%)1%(5%)Meetalltarget50%20%(13%)15%(9%)10%(6%)5%(3%)Meetmosttarget30%12%(7%)9%(5%)6%(0%)3%(0%)Doesnotfullymeettarget10%4%(3%)3%(0%)2%(0%)1%(0%)ASampleofPayStructure&MeritMatrix

工资资架构与与绩效工工资增长长的例子子1Q40%2Q30%3Q20%4Q10%I3250-35743575-38993900-42244225-4550H4290-47194750-51495151-55795580-6010G5440-61196120-67996800-74797480-8160F7620-85698570-95199520-1046910470-11420E10250-1178911790-1332913330-1486914870-16410D14350-1650416505-1865918660-2081420815-22970110%16%13%8%5%250%13%9%6%3%330%7%5%0%0%410%3%0%0%0%SalaryIncreaseProgramCost

加薪薪预算Pointintimecostforamonth加薪当月月成本Annualizedcostconsideringimpacttootheritems年度加薪薪成本，，考虑到到其它因因素的影影响IfthereisanyimpacttootherpayprogramsYearendbonus（（年终奖金金）Salesincentive（（销售奖金金）Benefitscost（（福利成本本）SalaryIncreaseProgramCcost加薪预算算Pointintimecostforamonth加薪当月月成本Totalpayrollincrease%basedonmeritincrease%calculationE.g.theexampleshowsthetotalpayrollwillincreaseby8%fromJuly1Whatistheaverageincrease%foreligibleemployees?AllocatingSalaryIncreaseBudget加加薪预预算8%averagecompanysalaryincreasebudgettoallocateto3BUs8％的加薪预预算分给给3个部部门Method1:Give8%toeachBUequally平分Method2:AllocatingbudgetconsidertheBUaverageCompa-ratio根据部门门平均Compa-ratio来分Acompa––ratiois80%8%/80%=10%Acompa––ratiois100%8%/100%=8%Acompa––ratiois120%8%/120%=6.7%Needtocalculatethetotaltomakesurewithinbudget分后重算算总数以以保证不不超预算算LaborCostCalculation

人力力成本的的计算AnnualLaborCostCalculation年年度人力力成本计计算Salaryincreaseprogramcost加薪成本本Promotioncost升职成本本Resourceschangescost人员变动动成本AnnualCashFlowCostofMonthlyPayroll月月工资变变动对全全年的影影响Januarypayrollincreasewillgenerate100%costimpacttotheyear(8%)increasefromJanuarywillcost8%annually一月的加加薪对全全年造成成100％的影影响Julyincreasewillgenerate50%impacttotheyear(8%increasefromJulywillcost4%annually)七月的加加薪对全全年造成成50％％的影响响Promotionalcostcalculation

升职职成本的的计算Howmany%populationwillgetpromoted?升职人数数比例Whatistheaverageincrease%平均加薪薪