How to distribute in the purchasing power of employees without penalizing his business Indirect compensation techniques called "devices to the wage", increase revenue without increasing wages. In the light of the law, there are fifteen different solutions to add funded pension plans, welfare, the employee share ownership, the devices of savings or benefits in kind. In theory, the richness of the Toolbox to accelerate the promotion of the global wage.
Yet this concept still embryonic in SMEs: why On the one hand, because the legislature "sponsors" socialized remuneration then that the company promotes increases and individualized premiums. On the other hand, because the legislature focused tax and social benefits on the deferred remuneration while employees require immediately available income. The development of optimized total compensation device therefore follows a ridge line, to reconcile the conflicting aspirations of Parliament, the company and the employee.
In concrete terms, how to build such devices To set the methodological principles and to perceive issues, it should be reason three: understand compensation, enhance the tax and social benefits (framed read simulations) and comply with the policy of compensation by the company. As regards compensation: salary has the disadvantage of exposing the company and the employee to the heavy amount of tax and social levies, it has the merit of being clear. By consulting its payroll sheet, measuring effort employee that the company agrees to it, which is not the case for wage devices that do not appear as explicitly.
Precisely how valuing these perquisites Relevant to valuing a device, it is the equivalent salary. Analyze the return on investment of an overall wage device imposes to three figures: the cost to the company, the immediate salary and overall salary. The immediate salary is equal to the net income of all samples. The overall wage adds immediate salary and indirect salary. The latter is composed of all the elements of remuneration peripheral to the salary and which increase the cash collected.
Can the same "peripheral" to apply to all employees of one company Build a remuneration strategy is not just the use of a calculator. The exercise is the management. Apart from the budgetary consequences, what is the talking solution for each employee For the lowest income, it will focus solutions which the impact is immediate on everyday life: restaurant, complementary health... For a frame in mid-career, might combine a statutory benefit (service car) with business savings. Retirement becomes a priority lever for managers confirmed.
Are these devices based only on the exemptions The device to the relevant salary is not the one that displays the social and tax exemptions the most important. It is firstly that respects the remuneration required by company policy and responds to the aspirations of its employees. The profit-sharing agreement illustrates the need to respect this logical order. Fiscally and socially, it presents a quality equation: up to 17.676 euros per employee, payroll and tax net. However, the profit-sharing agreement is collective and must apply to all employees. For a company that does not accept dilution of individual performance, the engagement is off-topic.
Would total compensation only benefits Communication is one of the weak points of total compensation strategies. Take the case of a vehicle of function: nothing more quickly became a vested benefit démonétisé, who finds any value that the day of its removal. If the company does not instruments of performance measurement, or effective communication to enhance the overall wage, it will be doubly losing. On the one hand, it will bear the cost of the devices to the salary. On the other hand, it will suffer the constant pressure of the employees, finding that their gross salary is below the standards of the market.