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PONDICHERRY UNIVERSITY(A Central University)DIRECTORATE OF DISTANCE EDUCATIONCompensation ManagementPaper Code : MBHR 4003MBA - HRMIV - Semester

AuthorDr. P. G. Arul. Ph.D.,Assistant ProfessorDepartment of International BusinessPondicherry UniversityAll Rights ReservedFor Private Circulation OnlyISBN 978-93-81932-17-9

TABLE OF CONTENTSUNITIIIIIIIVVLESSONTITLEPAGE NO.1.1Compensation31.2Compensation Responsibilities171.3Compensation System Design Issues231.4Compensation Philosophies291.5Compensation Approaches342.1Fringe Benefits412.2Strategic Compensation Planning532.3Development of Base Pay System602.4Compensation as a Retention Strategy683.1Wage Theories793.2Executive Compensation1013.3Incentives Plan1123.4Profit Sharing and Co-Partnership1273.5Employee Stock Ownership Plans (Esop)1393.6Compensation Management inMulti-National Companies (MNCs)1464.1Sales Force Compensation1554.2Sales Incentive1665.1Wage Boards1755.2Employee Benefit Programs1825.3Security Benefits to Employees2015.4Creating Work Life Setting212

MBA (HRM) - IV SemesterPaper Code: MBHR 4003PAPER – XVIIICompensation ManagementObjectives To understand the various dimensions of Compensation Management. To familiarise the role of various bodies involved in Compensation Management.Unit - ICompensation - Definition - Compensation Responsibilities – CompensationSystem Design Issues – Compensation Philosophies – Compensation ApproachesUnit - IICompensation Classification - Types - Incentives - Fringe Benefits - StrategicCompensation Planning – Determining Compensation – The wage Mix – Developmentof Base Pay Systems – The Wage Curve – Pay Grades – Salary Matrix – Compensation as aRetention Strategy.Unit - IIITheories of Wages - Wage Structure - Wage Fixation - Wage Payment - SalaryAdministration - Executive Compensation – Incentive Plans – Team Compensation –Gain Sharing Incentive Plan – Enterprise Incentive Plan – Profit Sharing Plan- ESOPs –Compensation Management in Multi-National organisations.Unit - IVMethods of Rewarding of Sales Personnel - Pay - Commission - Pay and Commission- Performance Based Pay Systems - Incentives - Executive Compensation Plan and Packages- Perceptions of Pay Fairness – Legal Constraints on Pay Systems.1

Unit - VWage Boards - Pay Commissions - Employee Benefits – Benefits Need Analysis– Funding Benefits – Benchmarking Benefit Schemes - Employee Benefit Programmes –Security Benefits – Creating a Work Life Setting – Designing Benefit PackagesReferences1. Dewakar Goel, PERFORMANCE APPRAISALMANAGEMENT, PHI Learning, New Delhi.ANDCOMPENSATION2. Richard.I. Henderson, COMPENSATION MANAGEMENT IN A KNOWLEDGEBASED WORLD, Prentice Hall India, New Delhi.3. Richard Thrope & Gill Homen, STRATEGIC REWARD SYSTEMS, Prentice HallIndia, New Delhi.4. Michael Armstrong & Helen Murlis, HAND BOOK OF REWARD MANAGEMENT,Crust Publishing House.2

UNIT- IUnit StructureLesson 1.1 - CompensationLesson 1.2 - Compensation ResponsibilitieLesson 1.3 - Compensation System Design IssuesLesson 1.4 - Compensation PhilosophiesLesson 1.5 - Compensation ApproachesLesson 1.1 - CompensationLearning ObjectivesAfter reading this chapter you should be able to: Define Compensation Understand the Concept of Compensation List Components of Compensation Know the Process of determination of Compensation To identify the factors considered in deciding the compensation To evaluation the compensationIntroductionCompensation of employees for their services is important responsibility of humanresource management. Every organization must offer good wages and fringe benefits toattract and retain talented employees with the organization. If at any time, the wages offeredby a firm are not competitive as compared to other firms, the efficient workers may leave thefirm. Therefore, workers must be remunerated adequately for their services. Compensationto workers will vary depending upon the nature of job, skills required, risk involved, natureof working conditions, paying capacity of the employer, bargaining power of the trade union,3

wages and benefits offered by the other units in the region or industry etc., Consideringthat the current trend in many sectors (particularly the knowledge intensive sectors likeIT and Services) is to treat the employees as “creators and drivers of value” rather than onemore factor of production, companies around the world are paying close attention to howmuch they pay, the kind of components that this pay includes and whether they are offeringcompetitive compensation to attract the best talentDefinitionGary Dessler in his book Human Resource Management defines compensation inthese words “Employee compensation refers to all forms of pay going to employees andarising from their employment.” The phrase ‘all forms of pay’ in the definition does notinclude non-financial benefits, but all the direct and indirect financial compensations.According to Thomas J. Bergmann(1988) compensation consists of four distinctcomponents: Compensation Wage or Salary Employee benefits Non-recurring financial rewards Non-pecuniary rewards.The Concept of CompensationCompensation refers to a wide range of financial and non financial rewards toemployees for their services rendered to the organization. It is paid in the form of wages,salaries and employee benefits such as paid vacations, insurance maternity leave, free travelfacility, retirement benefits etc., Monetary payments are a direct form of compensating theemployees and have a great impact in motivating employees.The system of compensation should be so designed that it achieves the following objectives. The capable employees are attracted towards the organization The employees are motivated for better performance The employees do not leave the employer frequentlyComponents of CompensationBasic Wages/SalariesBasic wages / salaries refer to the cash component of the wage structure based onwhich other elements of compensation may be structured. It is normally a fixed amountwhich is subject to changes based on annual increments or subject to periodical pay hikes.4

Wages represent hourly rates of pay, and salary refers to the monthly rate of pay, irrespectiveof the number of hours put in by the employee. Wages and salaries are subject to the annualincrements. They differ from employee to employee, and depend upon the nature of job,seniority, and merit.Dearness AllowanceThe payment of dearness allowance facilitates employees and workers to face theprice increase or inflation of prices of goods and services consumed by him. The onslaughtof price increase has a major bearing on the living conditions of the labour.The increasing prices reduce the compensation to nothing and the money’s worthis coming down based on the level of inflation. The payment of dearness allowance, whichmay be a fixed percentage on the basic wage, enables the employees to face the increasingprices.IncentivesIncentives are paid in addition to wages and salaries and are also called ‘payments byresults’. Incentives depend upon productivity, sales, profit, or cost reduction efforts.There are:(a) Individual incentive schemes, and(b) Group incentive programmes.Individual incentives are applicable to specific employee performance. Where agiven task demands group efforts for completion, incentives are paid to the group as awhole. The amount is later divided among group members on an equitable basis.BonusThe bonus can be paid in different ways. It can be fixed percentage on the basicwage paid annually or in proportion to the profitability. The Government also prescribes aminimum statutory bonus for all employees and workers. There is also a bonus plan whichcompensates the managers and employees based on the sales revenue or profit marginachieved. Bonus plans can also be based on piece wages but depends upon the productivityof labour.5

Non-Monetary BenefitsThese benefits give psychological satisfaction to employees even when financialbenefit is not available. Such benefits are:(a) Recognition of merit through certificate, etc.(b) Offering challenging job responsibilities,(c) Promoting growth prospects,(d) Comfortable working conditions,(e) Competent supervision, and(f) Job sharing and flexi-time.CommissionsCommission to managers and employees may be based on the sales revenue orprofits of the company. It is always a fixed percentage on the target achieved. For taxationpurposes, commission is again a taxable component of compensation.The payment of commission as a component of commission is practiced heavily ontarget based sales. Depending upon the targets achieved, companies may pay a commissionon a monthly or periodical basis.Mixed PlansCompanies may also pay employees and others a combination of pay as well as commissions. This plan is called combination or mixed plan. Apart from the salaries paid, theemployees may be eligible for a fixed percentage of commission upon achievement of fixedtarget of sales or profits or Performance objectives. Nowadays, most of the corporate sectoris following this practice. This is also termed as variable component of compensation.Piece Rate WagesPiece rate wages are prevalent in the manufacturing wages. The laborers are paidwages for each of the Quantity produced by them. The gross earnings of the labourwould be equivalent to number of goods produced by them. Piece rate wages improvesproductivity and is an absolute measurement of productivity to wage structure. The fairnessof compensation is totally based on the productivity and not by other qualitative factors.6

Fringe BenefitsFringe benefits may be defined as wide range of benefits and services that employeesreceive as an integral part of their total compensation package. They are based on criticaljob factors and performance. Fringe benefits constitute indirect compensation as they areusually extended as a condition of employment and not directly related to performanceof concerned employee. Fringe benefits are supplements to regular wages received by theworkers at a cost of employers. They include benefits such as paid vacation, pension, healthand insurance plans, etc. Such benefits are computable in terms of money and the amount ofbenefit is generally not predetermined. The purpose of fringe benefits is to retain efficientand capable people in the organization over a long period. They foster loyalty and acts as asecurity base for the employees.Profit SharingProfit-sharing is regarded as a stepping stone to industrial democracy. Profit-sharingis an agreement by which employees receive a share, fixed in advance of the profits. Profitsharing usually involves the determination of an organization’s profit at the end of the fiscalyear and the distribution of a percentage of the profits to the workers qualified to sharein the earnings. The percentage to be shared by the workers is often predetermined at thebeginning of the work period and is often communicated to the workers so that they havesome knowledge of their potential gains. To enable the workers to participate in profitsharing, they are required to work for certain number of years and develop some seniority.The theory behind profit-sharing is that management feels its workers will fulfill theirresponsibilities more diligently if they realize that their efforts may result in higher profits,which will be returned to the workers through profit-sharing.Types of Compensation / Base and Supplementary CompensationTotal compensation returns are more transactional. They include pay receiveddirectly as cash (like base, merit, incentives, cost of living adjustments) and indirectly asbenefits (like pensions, medical insurance, programs to help balance work and life demands,brightly coloured uniforms). Programme to pay to people can be designed in a wide varietyof ways, and a single employer typically uses more than one.Direct /Base CompensationDirect compensation refers to monetary benefits offered and provided to employeesin return of the services they provide to the organization. The monetary benefits include basic7

salary, house rent allowance, conveyance, leave travel allowance, medical reimbursements,special allowances, bonus, Pf/Gratuity, etc. They are given at a regular interval at a definitetime.Basic SalarySalary is the amount received by the employee in lieu of the work done by him/herfor a certain period say a day, a week, a month, etc. It is the money an employee receivesfrom his/her employer by rendering his/her servicesHouse Rent AllowanceOrganizations either provide accommodations to its employees who are fromdifferent state or country or they provide house rent allowances to its employees. This isdone to provide them social security and motivate them to work.ConveyanceOrganizations provide for cab facilities tto their employees. Few organizations alsoprovide vehicles and petrol allowances to their employees to motivate themLeave Travel AllowanceThese allowances are provided to retain the best talent in the organization. Theemployees are given allowances to visit any place they wish with their families. Theallowances are scaled as per the position of employee in the organization.Medical ReimbursementOrganizations also look after the health conditions of their employees. The employeesare provided with medi-claims for them and their family members. These medi-claimsinclude health-insurances and treatment bills reimbursements.BonusBonus is paid to the employees during festive seasons to motivate them and providethem the social security. The bonus amount usually amounts to one month’s salary of theemployee.8

Special AllowanceSpecial allowance such as overtime, mobile allowances, meals, commissions, travelexpenses, reduced interest loans; insurance, club memberships, etc are provided to employeesto provide them social security and motivate them which improve the organizationalproductivityDirect CompensationIndirect /Supplementary CompensationIndirect compensation refers to non-monetary benefits offered and provided toemployees in lieu of the services provided by them to the organization. They include LeavePolicy, Overtime Policy, Car policy, Hospitalization, Insurance, Leave travel AssistanceLimits, Retirement Benefits, Holiday Homes.Leave PolicyIt is the right of employee to get adequate number of leave while working with theorganization. The organizations provide for paid leaves such as, casual leaves, medical leaves(sick leave), and maternity leaves, statutory pay, etc.Overtime PolicyEmployees should be provided with the adequate allowances and facilities duringtheir overtime, if they happened to do so, such as transport facilities, overtime pay, etc.9

HospitalizationThe employees should be provided allowances to get their regular check-ups, say atan interval of one year. Even their dependents should be eligible for the medi-claims thatprovide them emotional and social security.Indirect CompensationInsuranceOrganizations also provide for accidental insurance and life insurance for employees.This gives them the emotional security and they feel themselves valued in the organization.Leave TravelThe employees are provided with leaves and travel allowances to go for holiday withtheir families. Some organizations arrange for a tour for the employees of the organization.This is usually done to make the employees stress free.Retirement BenefitsOrganizations provide for pension plans and other benefits for their employeeswhich benefits them after they retire from the organization at the prescribed age.10

Holiday HomesOrganizations provide for holiday homes and guest house for their employees atdifferent locations. These holiday homes are usually located in hill station and other mostwanted holiday spots. The organizations make sure that the employees do not face any kindof difficulties during their stay in the guest house.Flexible TimingsOrganizations provide for flexible timings to the employees who cannot come towork during normal shifts due to their personal problems and valid reasons.Factors Considered in Deciding the CompensationEmployers decide on what is the right compensation after taking into account thefollowing points. The Job Description of the employee that specifies how much should bepaid and the parts of the compensation package. The Job Description is further made up ofresponsibilities, functions, duties, location of the job and the other factors like environmentetc. These elements of the job description are taken individually to arrive at the basiccompensation along with the other components like benefits, variable pay and bonus. Itneeds to be remembered that the HRA or the House Rental Allowance is determined by amix of factors that includes the location of the employee and governmental policies alongwith the grade of the employee. Hence, it is common to find a minimum level of HRA thatis common to all the employees and which increases in proportion to the factors mentionedabove.The Job Evaluation that is a system for arriving at the net worth of employeesbased on comparison with appropriate compensation levels for comparable jobs across theindustry as well as within the company. Factors like Experience, Qualifications, Expertiseand Need of the company determine how much the employer is willing to pay for theemployee. It is often the case that employers compare the jobs across the industry andarrive at a particular compensation after taking into account the specific needs of theirfirm and in this respect salary surveys and research results done by market research firmsas to how much different companies in the same industry are paying for similar roles. Thecomponents of compensation that have been discussed above are the base requirementsfor any HR Manager who is in charge of fixing the compensation for potential employees.Hence, all HR professionals and managers must take this following aspect into accountwhen they determine the compensation to be paid to employees11

Factors Considered in Deciding the CompensationExternal FactorsDemand and Supply of LabourWage is a price or compensation for the services rendered by a worker. The firmrequires these services, and it must pay a price that will bring forth the supply which iscontrolled by the individual worker or by a group of workers acting together through theirunions. The primary result of the operation of the law of supply and demand is the creationof the going wage rate. It is not practicable to draw demand and supply curves for each jobin an organization even though, theoretically, a separate curve exists for each job.Cost of LivingAnother important factor affecting the wage is the cost of living adjustments ofwages. This tends to vary money wage depending upon the variations in the cost of livingindex following rise or fall in the general price level and consumer price index. It is anessential ingredient of long-term labour contract unless provision is made to reopen thewage clause periodically.Labour UnionOrganized labor is able to ensure better wages than the unorganized one. Higherwages may have to be paid by the firm to its workers under the pressure or trade union.12

If the trade union fails in their attempt to raise the wage and other allowances throughcollective bargaining, they resort to strike and other methods hereby the supply of labour isrestricted. This exerts a kind of influence on the employer to concede at least partially thedemands of the labour unions.GovernmentTo protect the working class from the exploitations of powerful employers, thegovernment has enacted several laws. Laws on minimum wages, hours of work, equal pay forequal work, payment of dearness and other allowances, payment of bonus, etc., have beenenacted and enforced to bring about a measure of fairness in compensating the workingclass. Thus, the laws enacted and the labour policies framed by the government have animportant influence on wages and salaries paid by the employers. Wages and salaries can’tbe fixed below the level prescribed by the government.Prevailing Wage RatesWages in a firm are influenced by the general wage level or the wages paid for similaroccupations in the industry, region and the economy as a whole. External alignment ofwages is essential because if wages paid by a firm are lower than those paid by other firms,the firm will not be able to attract and retain efficient employees. For instance, there is awide difference between the pay packages offered by multinational and Indian companies.It is because of this difference that the multinational corporations are able to attract themost talented workforce.Internal FactorsAbility to PayEmployer’s ability to pay is an important factor affecting wages not only for theindividual firm, but also for the entire industry. This depends upon the financial positionand profitability of the firm. However, the fundamental determinants of the wage rate forthe individual firm emanate from supply and demand of labour. If the firm is marginal andcannot afford to pay competitive rates, its employees will generally leave it for better payingjobs in other organizations. But, this adjustment is neither immediate nor perfect becauseof problems of labour immobility and lack of perfect knowledge of alternatives. If the firmis highly successful, there is little need to pay more than the competitive rates to obtainpersonnel. Ability to pay is an important factor affecting wages, not only for the individualfirm but also for the entire industry.13

Top Management PhilosophyWage rates to be paid to the employees are also affected by the top management’sphilosophy, values and attitudes. As wage and salary payments constitute a major portionof costs and /or apportionment of profits to the employees, top management may like tokeep it to the minimum. On the other hand, top management may like to pay higher pay toattract top talent.Productivity of WorkersTo achieve the best results from the workers and to motivate him to increase hisefficiency, wages have to be productivity based. There has been a trend towards gearingwage increase to productivity increases. Productivity is the key factor in the operationof a company. High wages and low costs are possible only when productivity increasesappreciably.Job RequirementsJob requirements indicating measures of job difficulty provide a basis for determiningthe relative value of one job against another in an enterprise. Explicitly, job may be gradedin terms of a relative degree of skill, effort and responsibility needed and the adversity ofworking conditions. The occupational wage differentials in terms ofa) Hardship,b) Difficulty of learning the jobc) Stability of employmentd) Responsibility of learning the job andf) Change for success or failure in the work.This reforms a basis for job evaluation plans and thus, determines wage levels in anindustry.Employees Related FactorsSeveral employees related factors interact to determine his remuneration. These includei)Performance: productivity is always rewarded with a pay increase. Rewardingperformance motivates the employees to do better in future.14

ii) Seniority: Unions view seniority as the most objective criteria for pay increaseswhereas management prefer performance to effect pay increases.iii) Experience: Makes an employee gain valuable insights and is generally rewardediv) Potential: organizations do pay some employees based on their potential. Youngmanagers are paid more because of their potential to perform even if they are shortof experience.Organizational PoliticsCompensation surveys, job analysis, job evaluation and employee performanceare all involved in wage and salary decisions. Political considerations may enter into theequation in the following ways:i)Determination of firms included in the compensation survey: managers could maketheir firm appear to be a wage leader by including in the survey those organizationsthat are pay followers.ii) Choice of compensable factors for the job evaluation plan: Again, the job valuedetermined by this process could be manipulatediii) Emphasis placed on either internal or external equity andiv) Results of employee performance appraisal may be intentionally disported by thesupervisorThus, a sound and objective compensation system may be destroyed by organizationalpolitics.Evaluation of CompensationToday’s compensation systems have come from a long way. With the changingorganizational structures workers’ need and compensation systems have also been changing.From the bureaucratic organizations to the participative organizations, employees havestarted asking for their rights and appropriate compensations. The higher educationstandards and higher skills required for the jobs have made the organizations providecompetitive compensations to their employees. Compensation strategy is derived from thebusiness strategy. The business goals and objectives are aligned with the HR strategies.Then the compensation committee or the concerned authority formulates the compensationstrategy. It depends on both internal and external factors as well as the life cycle of anorganization15

CASE STUDYIn 2007, the Indian subsidiary of a multinational refinery became a Governmentof India company. The government company had announced an ambitious expansionprogramme which meant doubling the work force in less than four years. In 2007 at thetime of wage revision, the union and management agreed to a two-tier pay structure. Thosealready employed will be eligible for a higher grade and those who are (to be) recruitedafresh will get a lower grade though jobs are similar in skill, responsibility and effort. Boththe union and the management justified that this is an innovative practice widely followedin deregulated companies abroad, particularly the airlines in North America.Questionsa) Is it fair agreementb) Would it contravene with the concept of equal pay for equal work?.****16

Lesson 1.2 - Compensation ResponsibilitiesLearning ObjectivesAfter reading this chapter you should be able to: Define Compensation Responsibilities Understand the Compensation Objectives List different Significance of Compensation Management Know the Principles of Compensation ManagementIntroductionA good compensation package is important to motivate the employees to increasethe organizational productivity. Unless compensation is provided no one will come andwork for the organization. Thus, compensation helps in running an organization effectivelyand accomplishing its goals. Salary is just a part of the compensation system, the employeeshave other psychological and self-actualization needs to fulfill. Thus, compensation servesthe purpose.The most competitive compensation will help the organization to attract andsustain the best talent. The compensation package should be as per industry standards.Human Resource Management (HRM) has never been as significant as it is today. Companieswant to attract, retain and motivate brains to meet objectives. Today humans are regardedas one of every company’s assets, so they need to be efficiently and effectively managed.One of the tools companies use to attract, retain and motivate its people is CompensationManagement.Objectives of Compensation ManagementTo Establish a Fair and Equitable RemunerationEffective compensation management objectives are to maintain internal and externalequity in remuneration paid to employees. Internal equity means similar pay for similar17

work. In other words, compensation differentials between jobs should be in proportion ofdifferences in the worth of jobs. External equity implies pay for a job should be equal to payfor a similar job in other organizations. Payments based on jobs requirements, employeeperformance and industry levels minimize favoritism and inequities in pay.To Attract Competent PersonnelA sound wage and salary administration helps to attract qualified and hardworking people by ensuring an adequate payment for all jobs. For example IT companiesare competing each other and try their level best to attract best talents by offering bettercompensation packages.To Retain the Present EmployeesBy paying competitive levels, the company can retain its personnel. It can minimizethe incidence of quitting and increase employee loyalty. For example employees attrition ishigh in knowledge sectors (Ad-agency, KPO, BPO etc.,) which force the companies to offerbetter pay to retain their employees.To Improve ProductivitySound wage and salary administration helps to improve the motivation and moraleof employees which in turn lead to higher productivity. Especially private sectors companies’offer production linked compensation packages to their employees which leads to higherproductivity.To Control CostThrough sound compensation management, administration and labour costs can bekept in line with the ability of the company to pay. If facilitates administration and controlof pay roll. The companies can systematically plan and control labour costs.To Improve Union Management RelationsCompensation management based on jobs and prevailing pay levels are moreacceptable to trade unions. Therefore, sound wage and salary administration simplifiescollective bargaining and negotiations over pay. It reduces grievances arising out of wageinequities.18

To Improve Public Image of the CompanyWage and salary programme also seeks to project the image of the progressiveemployer and to company with legal requirements relating to wages and salaries.To Improve Job SatisfactionIf employees would be happy with their jobs and would love to work for the companyif they get fair rewards in exchange of their services.To Motivate Employees: EmployeesAll have different kinds of needs. Some of them want money so they work for thecompany which gives them higher pay. Some of them value achievement more than money,they would associate themselves with firms which offer greater chances of promotion,learning and development. A compensation plan

TABLE OF CONTENTS UNIT LESSON TITLE PAGE NO. I 1.1 Compensation 3 1.2 Compensation Responsibilities 17 1.3 Compensation System Design Issues 23 1.4 Compensation Philosophies 29 1.5 Compensation Approaches 34 II 2.1 Fringe Benefits 41 2.2 Strategic Compensation

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