零售企业薪酬战略与薪酬系统.pptx

Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,*,Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,*,*,薪酬战略与实践,1,零售企业薪酬战略与薪酬系统,第1页,内容,薪酬与,薪酬战略,职位评定,职位评定系统,传统薪酬系统、基于绩效薪酬系统、基于技能薪酬系统,怎样建立薪酬系统,奖励性计划,2,零售企业薪酬战略与薪酬系统,第2页,什么是薪酬,3,零售企业薪酬战略与薪酬系统,第3页,整体酬劳,Base pay,基本工资,Short-term incentives,短期奖励,Special awards,尤其奖励,Deferred cash incentives,延期,现金奖励,Stock-based incentives,股票奖励计划,Compensation,薪资,Benefits,福利,Protection,保护,Vocation,假期,Education,教育,Work/life programs,工作/生活计划,Perquisites,额外津贴,Careers,职业,发展,Work Content,工作内容,Learning new skills,学习新技能,Job challenge,工作挑战,Career development,职业发展,Training opportunity,培训机会,Culture,文化,Leadership,领导能力,Feeling valued,被尊重感情,Peers,同事,Information,资讯,Work environment,工作环境,4,零售企业薪酬战略与薪酬系统,第4页,薪酬组成,基本工资,津贴,短期奖励,长久奖励,福利,5,零售企业薪酬战略与薪酬系统,第5页,薪酬目标,薪酬推进行动,吸引,加入,保留,工作,營 業 目 標,激励,改进机构绩效,6,零售企业薪酬战略与薪酬系统,第6页,薪酬系统组成,工资体系,级别结构,岗位价值:评定,岗位分析:岗位描述,薪酬策略:怎样支付,薪酬哲学:企业支付什么,为何要支付,薪酬,支付,体系,-基础部分,-中间组成,-实施细节,7,零售企业薪酬战略与薪酬系统,第7页,薪酬理论,公平理论：,投入=支出,外部平衡,内部公平,个人公平,程序公平,8,零售企业薪酬战略与薪酬系统,第8页,薪酬理论,期望理论：,一定努力势必带来一定绩效(,E-P),一定绩效势必带来一定回报(,P-E),9,零售企业薪酬战略与薪酬系统,第9页,薪酬理论,奖励理论,Employees learn to behave in ways that get rewarded and avoid behavior that does not get rewarded,员工总是喜欢做那些受到奖励事情而防止做那些没有受到奖励事情,10,零售企业薪酬战略与薪酬系统,第10页,薪酬与战略、文化关系,业务战略,文化,薪酬系统,人力资源系统,11,零售企业薪酬战略与薪酬系统,第11页,薪酬战略,外部公平,内部公平,个人公平,程序公平,12,零售企业薪酬战略与薪酬系统,第12页,薪酬战略,与业务属性与战略结合起来(,Organizational Life Cycle),组织文化：,内部结构：,外部公平：,薪酬,行政管理：,绩效,13,零售企业薪酬战略与薪酬系统,第13页,薪酬策略-组织发展阶段与薪酬策略,开始期,成熟期,更新期,14,零售企业薪酬战略与薪酬系统,第14页,职位评定,15,零售企业薪酬战略与薪酬系统,第15页,岗位评定-定义,经过考查岗位内容和组织结构,用一套连续、有序、清楚方式,在一个组织内部确定不一样岗位相对主要性大小方法，其目标在与评定岗位在组织中相对价值,评定只是职位相对价值，所以，岗位评定过程是一个分析、判断与比较过程,岗位评定是岗位相对价值，不是对任职者评定,岗位评定不是岗位分析,16,零售企业薪酬战略与薪酬系统,第16页,岗位评定,我们为何要评定岗位？,假如我们没有岗位价值体系会发生什么？,这个后果会对我们业务有什么影响？,17,零售企业薪酬战略与薪酬系统,第17页,岗位评定方法,工作分类法（,Job Classification Method,）,原因比较法（,Factor Comparison Method,）,点值法（,Point Rating Method,）,18,零售企业薪酬战略与薪酬系统,第18页,点值法步骤,1、确定付酬原因，并确定总分值（1000分）。,教育,经验,管理职责,业务职责,工作环境,工作独立性,犯错误后果,19,零售企业薪酬战略与薪酬系统,第19页,点值法步骤,2、,对每个付酬原因进行描述（处理问题能力）,20,零售企业薪酬战略与薪酬系统,第20页,点值法步骤,3、确定每个原因分数等级,21,零售企业薪酬战略与薪酬系统,第21页,点值法步骤,3、确定每个原因分数等级,22,零售企业薪酬战略与薪酬系统,第22页,点值法步骤,4、对职位进行评定,23,零售企业薪酬战略与薪酬系统,第23页,点值法步骤,5、依据评定分数建立职位等级,24,零售企业薪酬战略与薪酬系统,第24页,点值法步骤,5、依据评定分数建立职位等级和企业职位矩阵,25,零售企业薪酬战略与薪酬系统,第25页,不一样薪酬体系,26,零售企业薪酬战略与薪酬系统,第26页,关于薪酬新概念,越来越多企业将薪酬视为驱动企业业务增加工具,传统薪酬体系在渐渐被其它薪酬体系所取代,27,零售企业薪酬战略与薪酬系统,第27页,薪酬体系,基于职位薪酬体系,基于绩效薪酬体系,Merit Pay,Incentive Pay Plan,奖励计划,Earnings-at-Risk Pay Plan,风险薪酬计划,基于技能薪酬体系,28,零售企业薪酬战略与薪酬系统,第28页,基于职位薪酬体系,广泛使用，轻易操作,通惯用来确定基本工资,轻易取得内部和外部平衡,29,零售企业薪酬战略与薪酬系统,第29页,对基于职位薪酬系统批评,支持层级概念，轻易造成员工忠诚度降低,假设是：员工是商品，能够确定一个固定职位,可能不太适合今天扁平结构?,可能不太适合服务行业?,难控制人工成本,同绩效关联较差,30,零售企业薪酬战略与薪酬系统,第30页,基于绩效薪酬体系,侧重于企业、团体或个人贡献与价值,最惯用基于薪酬薪酬体系是工资增加,工资增加有以下特点:,强调个人绩效,通惯用主观方法衡量绩效,通常是永久性增加,31,零售企业薪酬战略与薪酬系统,第31页,基于绩效薪酬体系,Merit Pay,绩效评定,工资增加幅度,工资增加指导标准,32,零售企业薪酬战略与薪酬系统,第32页,基于绩效薪酬体系形式,一次性奖励(,Yearly),及时奖励 (,Long-Service Reward,Innovation,and Achievement),个人奖励,团体奖励,利润分享,销售分享,33,零售企业薪酬战略与薪酬系统,第33页,基于技能薪酬体系,Skill-Based pay rewards employees for the range,depth,and types of skills they are capable of using,so it is tied to evaluation of skill blocks,奖励员工能力,Pay goes up when employees demonstrate an ability to perform specific competency,当员工表现出更高能力时，酬劳随之增加,Have to be line with the companys competency model(Competency test),必须建立在能力模型基础上,Difficult to administrate,难以操作,Pay range is always broad,幅度通常比较宽,Need pay more attention to training,需要更多关注培训,It is hard to handle internal equity issues,难以取得内部平衡,May good for industries driven by skills,对那些能力驱动行业有好处,34,零售企业薪酬战略与薪酬系统,第34页,不一样工资体系比较,基本工资,基本工资,基本工资,No Cap,Incentive,Incentive,Merit,传统薪酬体系,奖励性体系,风险性薪酬体系,市场,35,零售企业薪酬战略与薪酬系统,第35页,怎样建立薪酬结构,36,零售企业薪酬战略与薪酬系统,第36页,建立工资结构应考虑原因,基本工资政策,决定竞争性参考性工资,决定工资幅度,幅度重合,工资幅度主要性,多少结构,高出或低出,37,零售企业薪酬战略与薪酬系统,第37页,决定工资政策（1）,Lag Policy,落后政策,Your Reference Salary EQUAL Updated Market Benchmark at start of year,标准工资在年头相等最近新市场工资,Lead Policy,领先标准,Your Reference Salary FULLY AHEAD of Updated Market Benchmark at start of year,标准工资在年头百分之一百领先最近新市场工资,Lead-Lag Policy,落后-领先(妥协),Your Reference Salary HALFWAY AHEAD of Updated Market Benchmark at start of year,标准工资在年头百分之五十领先最近新市场工资,38,零售企业薪酬战略与薪酬系统,第38页,决定工资政策(2),Do we differentiate our Pay Policy for different employee categories,是否对员工类别区分工资政策,E.g.,Management,管理层,Professionals,专业层,Staff/Others,其它员工,E.g.,Management,管理层,Technical Service,技术服务,Administrative,行政,Production,生产,39,零售企业薪酬战略与薪酬系统,第39页,薪酬政策,$,Grade,级 别,标 准 工 资,Reference,Salary,40,零售企业薪酬战略与薪酬系统,第40页,市场数据,90,百分比,90,th Percentile,75,百分比,75,th Percentile,中位數,Median,25,百分比,25,th Percentile,10,百分比,10,th Percentile,RMB,Position Class,41,零售企业薪酬战略与薪酬系统,第41页,市场数据,42,零售企业薪酬战略与薪酬系统,第42页,你企业与市场比较,75,百分比,75,th Percentile,中位數,Median,25百分比,25,th Percentile,貴企业回歸線,Your company trendline,RMB,职位等级,43,零售企业薪酬战略与薪酬系统,第43页,你企业与市场比较,44,零售企业薪酬战略与薪酬系统,第44页,决定竞争性工资水平,RMB,Grade,PC,41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57,Grade or Position Class,一 个 等 级=一 个 标 准 工 资,One Grade=One Reference Salary,标 准 工 资=竞 争 报 酬 =招 聘 标 准,Reference Salary=Competitive Pay=Recruitment Standard,45,零售企业薪酬战略与薪酬系统,第45页,设定工资幅度,由中点开始(或标准工资),Start with Mid-Point(or Reference Salary),决定幅度,Decide Range Spread,定最低工资,Establish Minimum,定最高工资,Establish Maximum,46,零售企业薪酬战略与薪酬系统,第46页,中点增加率,Gradual,逐步,Moderate,稳健,Steep,陡斜,10%,10%,15%,15%,30%,30%,More grades,多级别,Less grades,少级别,47,零售企业薪酬战略与薪酬系统,第47页,工资幅度主要性,Q4,Q2,Q3,Q1,中点=竞争性工资,Mid-Point=Competitive Pay,Maximum,最高点,Minimum,最低点,普通期望=标准工资,Standard Expectation=Reference Salary,-Performance,工作表现,-,Competencies,技能,-,Years in service,服务年期,48,零售企业薪酬战略与薪酬系统,第48页,多少结构,市场特色,Market Characteristics,内部平衡,Internal Equity,外部竞争力,External Competitiveness,管理概念,Management Philosophy,49,零售企业薪酬战略与薪酬系统,第49页,$,中值前进,mid-point progression,Reference Salary,标准工资,Grades,等级,高或低,用什么策略,?,What Strategies?,50,零售企业薪酬战略与薪酬系统,第50页,个人工资决定,51,零售企业薪酬战略与薪酬系统,第51页,决定个人工资,Based on performance?,根據表現,Based on competencies?,根據技能,Based on salary in range?,根據工資幅度,Based on seniority?,根據年資,Discretionary?,酌情處理,52,零售企业薪酬战略与薪酬系统,第52页,新工資結構,調整,市场工资调整,53,零售企业薪酬战略与薪酬系统,第53页,工资定位(1),Position Class,RMB,54,零售企业薪酬战略与薪酬系统,第54页,新工資結構,調整,工资调整,55,零售企业薪酬战略与薪酬系统,第55页,加薪預算分配,56,零售企业薪酬战略与薪酬系统,第56页,分配百分十加薪預算,1)Differentiate by performance only,從表現區分,2),Differentiate by performance and position in range,從表現以及職位幅度區分,3),Differentiate by competency,從技能區分,4),Differentiate by competency and position in range,從技能以及職位幅度區分,57,零售企业薪酬战略与薪酬系统,第57页,從表現區分,百分十預算設計,10%,Budget by Design,以工資分配作于比重百分比增加,58,零售企业薪酬战略与薪酬系统,第58页,怎样做到,Performance,0.93,0.94-1.06,1.07,Rating,0.35,0.49,0.16,5,0.18,4,0.43,3,0.33,2,0.06,1,0,Compa-Ratio,%,of salaries in this third of salary range,%,of salaries in this performance rating category,59,零售企业薪酬战略与薪酬系统,第59页,基于绩效薪酬体系形式,一次性奖励(,Yearly),及时奖励(,Long-Service Reward,Innovation,and Achievement),个人奖励,团体奖励,利润分享,销售分享,60,零售企业薪酬战略与薪酬系统,第60页,奖励计划政策与策略,业务整合,绩效要素,财务起源,计算公式,绩效标准,奖励周期,奖励机会,奖励计划应将企业关键绩效指标和关键成功要素结合起来,绩效要素应表达出企业战略方向以及长久与短期平衡,员工奖励计划所要求现金来自何处，与企业财务表现关系怎样,怎样用简易公式计算员工奖励详细数目,怎样衡量事先设定绩效要素,员工奖励频率/周期怎样,什么样员工有资格参加奖励计划，各自机会怎样,61,零售企业薪酬战略与薪酬系统,第61页,销售奖金与销售分成区分,分成,公式驱动,与销售额、销售单元或销售利润相关一定百分比和一定量,事先设定,事后难以改变,目标性奖金,目标驱动,一定百分比基本工资，基于绩效与目标对比,百分比通常是浮动,事后决定,62,零售企业薪酬战略与薪酬系统,第62页,销售奖金与销售分成最好应用/特点,基本工资+分成,试图提升销售额，但有强调其它非销售行为,在新销售人员进入时，可能比较轻易稳定销售人员,目标设定不轻易,基本工资+目标性奖金,试图到达长久性目标，如组织想要结果,及时性不够,目标设定轻易,分成,突出提升销售额，不太关注行为,相对轻易控制成本,个人业绩与个人努力关系亲密,轻易计算/易于了解,63,零售企业薪酬战略与薪酬系统,第63页,长久奖励计划,64,零售企业薪酬战略与薪酬系统,第64页,認股權歷程,Grant Date,給予日,the date when option is given,給予認股權證確實日期,establishes the option price i.e stock price above which option recipient earns a profit for stock price growth.,訂立認股權價。股價高於認股權價即認股權持有些人可因股價上升而獲利,Vesting Date,執行日,the date when option recipient first has the right to take option profit by“exercising”the option,認股權持有些人首次有權使用認股權日期,Exercise Date,行使日,the date when option recipient buys the specified shares,認股權持有些人買股票日期,Expiration Date,到期日,the end of the option term,認股權完結日期,the last day the option may be exercised,最後一日行使認股權,65,零售企业薪酬战略与薪酬系统,第65页,認股價,Also known as grant price,strike price,exercise price,又名給予價、認購價、行使價,At-market options(typical),在市場上認股權,经典,“,fair”market price on the grant date such as:closing price on the grant date;or average of opening and closing price;or prices averaged over several proceeding dates,在給予日以“公平”市價給予，比如：給予日收市價；開市與收市平均價；或整個過程平均價,Discount options(rare),折扣後認股權(较少),option price below market value,認購價低於市價,Premium options(rare),溢價認股權(较少),option price above market value,認購價高於市價,66,零售企业薪酬战略与薪酬系统,第66页,認股權種類,Annual Option,年度性認股權,Retention Option,保留性認股權,Key Contributors Option,主要貢獻者認股權,67,零售企业薪酬战略与薪酬系统,第67页,認股權細節,Annual Grant,按年給予,Each grant runs for 10 years(typical),每次給予維持(经典,),means that vested options must be exercised within 10 years from grant date,意即由給予日起內，必須行使已執行認股權,Less than 10 years(e.g.5-10),少於,growth-oriented companies,增長導向企业,companies with extreme price volatility,股價飄忽不定企业,68,零售企业薪酬战略与薪酬系统,第68页,執行,One to five years(provided recipient is still in service)15,年(受益人仍在職),Incremental vesting,逐步執行,33%,each vesting on the anniversary of Year 2,Year 3,Year 4,在第二、第三、第四週年，每次執行33,Cliff vesting,一次性執行,100%,vesting on the anniversary of a particular year,e.g.Year 5,在一特定年度執行100認股權，比如：5年,Performance vesting,績效執行,either the earlier of five years or 50%when stock price is at least 25%above original grant price for at least 30 running days,and the balance 50%when the stock price is at least 50%above the grant price for at least 30 running days,達到績效便能獲利，在五年以內 假如股價連續三十天高於原價25%能够有權行使二分之一認股權，假如股價連續三十天高於原價50%能够行使另外二分之一認股權。,Accelerated vesting,推動性執行,vesting due to certain events prior to normal vesting，pany change of ownership;recipient retires;dies;special reward,因特殊情況而執行認股權比如：企业擁有權改變；退休；死亡；特殊收益,69,零售企业薪酬战略与薪酬系统,第69页,行使認股權付款,Assumptions:Grant US$20/share,Exercise US$60/share,1,000 shares exercise,假設:,提供美元$20/每股,現市價美元$60/每股,行使 1000 股,Cash Exercise,現金行權,Cashless Exercise,非現金行權,Stock-for-Stock Exercise,以股易股行權,70,零售企业薪酬战略与薪酬系统,第70页,Optionee to Company,股權持有些人付予企业,US$20,000 cash,20，000美元現金,(1,000,exercised shares x US$20 option price),(1，000,股可行權股票期權,X,20美元行權價,),Company to Optionee,企业付予股權持有些人,1,000,share,1，000,股,(1,000,shares worth US$60(price exercise)or current market,value of US$60,000),(1，000,股，每股面值60美元股票，行權日市價,或市值為 60，000美元股票),(,subject to tax),(,需扣稅),現金行權,71,零售企业薪酬战略与薪酬系统,第71页,非現金行權,Optionee to Company at Exercise,於行權時，股權持有些人付予企业,Nothing;optionee instructs third party broker to exercise,不用支付；股權持有些人可經由第三者經紀行權,Company to Optionee at Exercise,於行權時，企业付予股權持有些人,Broker buys and sells simultaneously the 1,000 shares,經紀同時購買與出售1，000股股票,Broker delivers,經紀發放,US$40,000 cash profit(subject to tax),40,000,美金現金收益(需扣稅,),(,US$60 exercise price-US$20 option price x 1,000 exercised shares),(60,美金行權價,-20,美金認股權價,x 1,000,已行權股票,(,subject to tax),(需扣稅),72,零售企业薪酬战略与薪酬系统,第72页,以股易股行權,Optionee to Company at Exercise,於行權時，認股權持有些人付予企业,333,owned shares(actual delivery or through“attestation of ownership”),333,股已直接擁有股票,(1,000,exercised shares x US$20 option price,US$60 exercise price),(1,000,已行權股票,x 20,美金認股權價,60,美金行權價,Company to Optionee at Exercise,於行權時，企业付予股權持有些人,(,Assuming owned shares are exchanged through attestation method),Optionee retains original 333 owned shares,and,認股權持有些人可繼續持有其本身,333,股股票，和,Company issues 666 “profit shares”,企业分配額外,666,股股票,(,$60,exercise price-$20 option price x 1,000 exercised shares)$60 at exercise,(60,美金行權價,-20,美金認股權價,x 1,000,已行權股票,)60,美金行權價,73,零售企业薪酬战略与薪酬系统,第73页,員工其它股份分配計劃,Phantom Stock Options,虛擬認股權,Stock Appreciation Rights,股票之升值權,Employee Stock Purchase,員工股份回購,Restricted Stock,限制股份,Performance Plans,績效計劃,74,零售企业薪酬战略与薪酬系统,第74页,虛擬認股權,Issued by private companies who do not trade in the market,普通由私人，沒有上市企业提供,Use by public companies who do not have enough shares for real stock options,普通不夠市面股份給予員工上市企业,Internal stock valuation methodology substitutes traded market price,以內部估價代替市價,Options on units equivalent to shares but not real shares,or,認購認股權單位與股票單位相同，不过這非等同市面上股票，或,Rights to the appreciation on shares without related option rights,擁有股價上升權利，但沒有認股證認購權,75,零售企业薪酬战略与薪酬系统,第75页,股票之升值權,Right to receive appreciation in the FMV of given number of shares,在公平市場價格，有權得到某一數量股票升值利潤,Over a fixed period,usually 10 years,一固定時限，通常為期,No investment needed from executive,行政人員無須投資,Declining usage,使用率下降,76,零售企业薪酬战略与薪酬系统,第76页,股份回購計劃,A board-based employee-ownership plan,一個廣泛員工擁有股份計劃,Applies to all employees,適用於全部員工,Certain employees can be excluded:,某一類員工是例外：,Less than two years in company,服務少於兩年,Less than 20 hours work per week,每週工作少於20小時,“,Highly”compensated employees,高薪酬員工,Share purchase offered with no more than 15%discount for fair market price,回購股份折扣應少於15,Allow purchase every 3 to 12 months through payroll deduction to enable employees to pay for the shares,員工能够每3至12個月認購股份，而其費用則在薪金中扣除,Allow 3 to 12 months to exercise option,允許有3至12個月行使認股權,The employee is not taxed until sales of the stock,員工只須在股票轉讓後才繳稅,77,零售企业薪酬战略与薪酬系统,第77页,限制股份,Outright award of shares,直接股份獎勵,Restriction to sell or transfer shares,限制股份轉讓或出售,Shares forfeiture,沒收股份,Acceleration contingent upon performance,促進員工工作表現,High retention tool,保留員工最正确工具之一,78,零售企业薪酬战略与薪酬系统,第78页,績效計劃,Supplement stock option plans,補充認股權計劃,Hedge against volatility of stock market,與市場對沖,Stock-or cash-based on LT goals achievement,為達到長遠目標而提供股票或現金,Financial goals judged to support TSR typical,評估財務目標,Cumulative earnings per share,每股累積盈利,Cumulative return on capital,累積投資回報,79,零售企业薪酬战略与薪酬系统,第79页,