Le glossaire Empuls

Glossaire des termes relatifs à la gestion des ressources humaines et aux avantages sociaux des employés

Rémunération variable

La rémunération variable, également connue sous le nom de rémunération basée sur les performances, fluctue en fonction des objectifs atteints. Elle est conçue pour motiver les employés à contribuer au succès de l'organisation. La rémunération variable peut être renforcée sous diverses formes, telles que les options d'achat d'actions, la participation aux bénéfices ou les primes.

Qu'est-ce que la rémunération variable ?

Variable compensation refers to a type of pay that is awarded to employees based on their performance or results, rather than a fixed salary. This form of compensation is designed to incentivize employees to achieve specific goals and improve productivity. It typically complements a fixed base salary, meaning employees receive both a guaranteed amount and additional pay based on their performance metrics.

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Qu'est-ce que la double rémunération variable ?

Dual variable compensation refers to the compensation structure in which employees are eligible for two varied variables pay compensation based on performance metrics.

Dans un système de double rémunération variable, les salariés peuvent avoir la possibilité d'obtenir des primes provenant de deux sources différentes, à savoir les performances individuelles ou les performances de l'équipe. Cela permet d'adopter une approche plus globale et plus équilibrée pour renforcer les employés.

What are the types of variable compensation?

Variable compensation can take several forms, each designed to motivate employees and reward them based on their performance. Here are the primary types:

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Bonuses: These are one-time payments awarded for achieving specific performance targets or milestones. Bonuses can be tied to individual performance, team achievements, or overall company success.

Commissions: Commonly used in sales roles, commissions are a percentage of the sales revenue generated by an employee. This type of compensation directly incentivizes employees to increase their sales performance.

Incentive pay: This includes various forms of additional compensation that reward employees for meeting or exceeding performance goals. Incentive pay can be structured as cash bonuses or non-monetary rewards, such as trips or gifts.

Profit sharing: In this model, employees receive a share of the company's profits, typically distributed at the end of a fiscal year. This aligns employees' interests with the company's financial success.

Stock options: Employees are given the option to purchase company stock at a predetermined price. This type of compensation can motivate employees to work towards increasing the company's stock value, as their financial gain is tied to the company's performance.

Recognition programs: These programs reward employees for exceptional performance through non-monetary means, such as awards, public acknowledgment, or additional time off. While not always financial, they can significantly boost morale and motivation.

Comment fonctionne la rémunération variable ?

Variable compensation is a dynamic component of an employee's pay that fluctuates based on their performance, achievements, or the overall success of the company. Here’s how it typically functions:

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Performance metrics: Organizations establish specific, measurable performance metrics that employees must meet to qualify for variable compensation. These metrics can be individual, team-based, or company-wide, depending on the role and objectives. For example, a sales representative might have a target sales figure, while a project team might be evaluated on project completion timelines.

Compensation structure: Variable compensation is often structured as a percentage of the employee's base salary or as a fixed bonus amount. For instance, an employee might have a target bonus of 20% of their salary, which they can earn by meeting or exceeding their performance goals.

Calculation of payouts: At the end of the performance period (monthly, quarterly, or annually), the organization assesses the employee's performance against the established metrics. The payout is then calculated based on the level of achievement. For example, if an employee achieves 90% of their target, they might receive 90% of the potential bonus.

Incentivizing performance: The primary goal of variable compensation is to motivate employees to enhance their performance. By linking pay to results, employees are encouraged to work harder and be more productive, as their financial rewards are directly tied to their contributions to the organization’s success.

Flexibility for organizations: Variable compensation allows companies to adjust their payroll expenses based on performance outcomes. This flexibility can help organizations manage costs more effectively, especially in fluctuating economic conditions.

Engagement and retention: When implemented effectively, variable compensation can boost employee engagement and retention. Employees who feel their efforts are recognized and rewarded are more likely to remain committed to their roles and the organization.

What is the difference between variable compensation and base salary?

Base salary and variable compensation are two distinct components of an employee's overall compensation package, each serving different purposes and characteristics.

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1. Definition:

Base salary: This is the fixed amount of money an employee earns regularly, typically paid on a monthly or bi-weekly basis. It is guaranteed and does not change regardless of the employee's performance or the company's financial results. Base salary is determined by factors such as job role, experience, and market rates.

Variable compensation: In contrast, variable compensation is the portion of pay that fluctuates based on performance metrics or company results. This can include bonuses, commissions, and other performance-related incentives. The amount can vary significantly from pay period to pay period, depending on how well the employee meets their goals or targets.

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2. Stability vs. fluctuation:

Base salary: Provides financial stability for employees, as they can rely on this amount for their regular expenses. It is consistent and predictable.

Variable compensation: Offers the potential for higher earnings but comes with uncertainty. Employees may earn more in good performance periods and less during times when targets are not met.

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3. Purpose:

Base salary: Serves as the foundational income for employees, reflecting their role and responsibilities within the organization.

Variable compensation: Designed to motivate and reward employees for achieving specific performance goals, aligning their interests with the company's objectives.

Comment calculer la rémunération variable ?

La formule de calcul de la rémunération variable peut varier en fonction de la structure et des composantes spécifiques du plan de rémunération. Toutefois, voici une formule générale qui peut être utilisée comme point de départ :

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Variable Compensation = (Base Salary) + (Performance Multiplier) x (Variable Performance Component)

Dans cette formule :

Base Salary: This represents the fixed salary or base pay that an employee receives.

Performance Multiplier: This is a factor or percentage that determines the level of performance achieved by the employee. It is often based on predefined performance targets or metrics.

Variable Performance Component: This refers to the specific component or components of performance that are considered for variable compensation. It could include factors such as sales revenue, customer satisfaction scores, individual or team performance metrics, or any other measurable criteria.

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Le multiplicateur de performance est généralement appliqué à la composante variable de la performance pour calculer le montant de la rémunération supplémentaire qui est gagnée en fonction de la performance. La rémunération variable qui en résulte est ensuite ajoutée au salaire de base pour déterminer la rémunération totale pour la période.

Enquêtes sur le pouls des employés :

Il s'agit de courtes enquêtes qui peuvent être envoyées fréquemment pour vérifier rapidement ce que vos employés pensent d'une question. L'enquête comprend moins de questions (pas plus de 10) pour obtenir rapidement les informations. Ils peuvent être administrés à intervalles réguliers (mensuels/hebdomadaires/trimestriels).

Rencontres individuelles :

Organiser périodiquement des réunions d'une heure pour une discussion informelle avec chaque membre de l'équipe est un excellent moyen de se faire une idée précise de ce qui se passe avec eux. Comme il s'agit d'une conversation sûre et privée, elle vous aide à obtenir de meilleurs détails sur un problème.

eNPS :

L'eNPS (employee Net Promoter score) est l'un des moyens les plus simples et les plus efficaces d'évaluer l'opinion de vos employés sur votre entreprise. Il comprend une question intrigante qui évalue la fidélité. Voici un exemple de questions eNPS : Quelle est la probabilité que vous recommandiez notre entreprise à d'autres personnes ? Les employés répondent à l'enquête eNPS sur une échelle de 1 à 10, où 10 signifie qu'ils sont "très susceptibles" de recommander l'entreprise et 1 signifie qu'ils sont "très peu susceptibles" de la recommander.

Sur la base des réponses, les employés peuvent être placés dans trois catégories différentes :

Promoteurs
Employés qui ont répondu positivement ou qui sont d'accord.
Détracteurs
Employés qui ont réagi négativement ou qui ne sont pas d'accord.
Passives
Les employés qui sont restés neutres dans leurs réponses.

How to create different variable compensation plans?

Creating effective variable compensation plans involves several key steps to ensure they align with organizational goals and motivate employees. Here’s a structured approach to developing these plans:

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Identify objectives: Determine the specific business goals you want to achieve with the variable compensation plan. This could include increasing sales, improving customer satisfaction, or enhancing team collaboration. Clearly defined objectives will guide the design of the compensation structure.

Define performance metrics: Establish clear, measurable performance metrics that employees must meet to qualify for variable compensation. These metrics should be specific, attainable, and aligned with the overall business objectives. For example, sales targets, project completion rates, or customer satisfaction scores can serve as effective metrics.

Determine the compensation structure: Decide how the variable compensation will be calculated. This could involve setting a percentage of base salary, a fixed bonus amount, or a tiered structure where higher performance leads to greater rewards. Ensure that the structure is transparent and easy for employees to understand.

Set eligibility criteria: Define who is eligible for the variable compensation plan. Consider factors such as job roles, tenure, and performance history. This helps ensure that the plan is fair and inclusive.

Communicate the plan: Clearly communicate the details of the variable compensation plan to all employees. This includes explaining how the plan works, the performance metrics, and the potential rewards. Transparency is crucial for motivating employees and ensuring they understand how their efforts contribute to their compensation.

Monitor and adjust: Regularly review the effectiveness of the variable compensation plan. Gather feedback from employees and assess whether the plan is driving the desired performance outcomes. Be prepared to make adjustments as needed to ensure the plan remains relevant and effective.

Incorporate feedback: After implementing the plan, solicit feedback from employees to understand their perspectives on the compensation structure. This can help identify areas for improvement and enhance employee engagement.

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