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Salary And Wages Administration Pdf

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This work is concerned with salaries and wages administration in Nigeria public sector, a case study of Olamaboro Local Government Area of Kogi State. It is on this premise that the study is set to evaluate and highlight the significances of salaries and wages as factors towards achieving the aims and objectives of an organization.

Salaries & Wages

Compensation administration is a segment of management or human resource management focusing on planning, organizing, and controlling the direct and indirect payments employees receive for the work they perform. Compensation includes direct forms such as base, merit, and incentive pay and indirect forms such as vacation pay, deferred payment, and health insurance.

Compensation does not refer, however, to other kinds of employee rewards such as recognition ceremonies and achievement parties. The ultimate objectives of compensation administration are: efficient maintenance of a productive workforce, equitable pay, and compliance with federal, state, and local regulations based on what companies can afford.

The basic concept of compensation administration—compensation management—is rather simple: employees perform tasks for employers and so companies pay employees wages for the jobs they do.

Consequently, compensation is an exchange or a transaction, from which both parties—employers and employees—benefit: both parties receive something for giving something. Compensation, however, involves much more than this simple transaction. From the employer's perspective, compensation is an issue of both affordability and employee motivation. Companies must consider what they can reasonably afford to pay their employees and the ramifications of their decisions: will they affect employee turnover and productivity?

In addition, some employers and managers believe pay can influence employee work ethic and behavior and hence link compensation to performance. Moreover social, economic, legal, and political forces also exert influence on compensation management, making it a complicated yet important part of managing a business.

Rudimentary pay management has existed for as long as there have been employers and employees. Owners of typically small, preindustrial businesses commonly weighed their ability to pay against employee responsibilities and contributions in order to determine compensation. The rapid development of corporations, multiplication of administrative hierarchies, and specialization of jobs in the 20th century removed owners from the day-to-day evaluation of jobs.

Unionization brought a measure of standardization to wage labor, but neither the private sector nor the federal government began to study systematic job evaluation until after World War 1. The federal government spearheaded the development of formal compensation administration with the passage of the Federal Classification Act of , which ranked government jobs and set salary levels accordingly.

Milton L. Rock and Lance A. Hay with providing a foundation for 20th-century compensation management. Hay began his work in the late s, when his employer, a bank, asked him to create a system of pay without ethnic, racial, or gender biases. He embarked on the assignment by analyzing jobs—their duties, responsibilities, skills, education levels, etc. Hay operated on the theory that "something that can be measured has value while something that can't be measured has none.

The guide charts that bore his name would become the world's single most widely used job evaluation technique. By , when Hay founded his trendsetting consulting practice, organizations throughout the United States including the federal government had acknowledged the need for a consistent salary-administration system that would facilitate job evaluation, ranking, and pricing. During the period between the world wars, the American Management Association began to compile descriptions of nonunion especially clerical and blue-collar jobs.

Beginning in the mids, the federal government's Employment Service enlisted its field offices throughout the country to describe and codify jobs. The first edition of the resulting Dictionary of Occupational Titles DOT , published in , contained about 17, summary definitions presented alphabetically by title. Blocks of jobs were assigned five- or six-digit codes that classified them in one of occupational groups and indicated whether the positions were skilled, semiskilled, or unskilled.

This erratically published compendium became the "bible" of the emerging compensation profession. It provided a foundation for systematic pay plans by promoting internal classifications of jobs and later, external comparisons of jobs across industries. Mobilization of the domestic economy for World War II significantly advanced the compensation discipline, both directly and indirectly.

The war's technological advances helped add 3, new occupations in the plastics, paper and pulp, and radio manufacturing industries to the economy, and to the second edition of the Dictionary of Occupational Titles.

The war era also saw the imposition of governmental wage and price controls and guidelines. During the "freeze," only companies with rational job evaluation plans could justify upward pay and benefit adjustments.

This requirement helped coerce some recalcitrant corporations into formulating systematic pay plans. Since the controls on wages were more stringent than those on benefits, labor unions lobbied for increased benefits and employers gladly capitulated. At the time, generous packages of benefits were nontaxable and cost-effective for employers. Now-common benefits such as pension plans, supplementary unemployment , extended vacations, and guaranteed wages were added to the roster of statutory benefits that had included Social Security federal , workers' compensation, and unemployment compensation.

Over the years, aggressive unions negotiated an astonishing array of benefits, the administration of which fell to compensation managers.

Most companies limited their pay analysis efforts internally until after the war. During the s, Hay and other human resource professionals joined the federal government in broader examinations of compensation.

The introduction of computers quickly and continuously simplified and advanced the data collection, quantification, and storage processes. The resulting databases have enabled survey analysts to thoroughly study relationships within and among corporations, industries, and geographic regions. Sunshine laws ratified in the s combined with equal pay for equal work initiatives began to usher in a new era for the compensation profession, as employees demanded explanations of the rationale behind job assignments, remuneration, and opportunities, as well as employers' overall capacity to pay.

Over the course of the decade, pay administration evolved into a thoroughly scientific and bureaucratic method, with its own technologies and rationalization methods. The profession grew so systematized, in fact, that its precepts were considered nearly as inviolate as natural law until the early s.

At that time, corporate downsizing, international competition, and new management schemes compelled compensation managers to be more adaptive to the changing needs of employers and employees. These shifts went to the heart of wage and salary administration: job descriptions. As companies asked their employees to use their competencies and skills to contribute to results in several ways, rather than just one easily described way, the compensation administrator's tasks of job description and comparison have grown more difficult and variable.

One observer of these changes has characterized compensation managers in this environment as "engineers" who apply established techniques as situationally warranted. The basics of the discipline still apply, but they are adapted to each corporate culture.

A pay program may include the following four components: base pay, wage and salary add-ons, incentive payments, and benefits and services. Base pay refers to the cash that an employer pays for the work performed.

This base pay can be further delineated as either a wage or a salary. Wages are hourly rates of pay regulated by the Fair Labor Standards Act of This federal legislation formed the foundation of minimum wage, overtime pay, child labor, gender equality, and record keeping requirements for U. Employees who are subject to the Fair Labor Standards Act are known in compensation management parlance as "nonexempt.

Most but not all salaried workers are "exempt" from the Fair Labor Standards Act of Wage and salary add-ons include cost-of-living adjustments or COLAs , overtime, holiday and other premium wages, travel and apparel expenses, and a host of related forms of premiums and reimbursements. Wage and salary add-ons are used to compensate employees for work above and beyond their normal work schedules or to reimburse them for expenses related to their jobs.

COLAs are usually across-the-board contractual increases tied to an economic indicator, such as the consumer price index, that reports an increase in the cost of living.

Incentive payments refer to funds employees receive for meeting performance or output goals as well as to seniority and merit pay. Companies provide these forms of compensation to influence employee behavior, improve productivity, and reward employees for their years of service or their strong job performance.

Finally, benefits and services include paid time off, health insurance, deferred income such as pension and profit sharing programs, company cars, fitness club memberships, child care services, and tuition reimbursement.

Social Security, workers' compensation, and unemployment compensation are three legally required benefits. Employers, employees, and the self-employed make contributions to the Social Security fund over the course of their careers. Workers' compensation benefits have evolved from the early s, when rising industrial accident rates prompted state legislatures to action. Unemployment insurance is designed to help workers through the unexpected loss of a job. Employers pay the premiums for unemployment insurance in the form of variable federal and state taxes.

Workers who become unemployed and meet preset eligibility requirements receive weekly benefits. Benefits may also come in the form of protection programs, such as life and health insurance and pensions and retirement plans.

Group life insurance is one of the most widely offered benefits because of its cost-effectiveness. Most employers shoulder the premiums for employees and sometimes retirees , but end coverage at employee termination. Group health insurance has also become an expected component of benefits plans.

Employers typically choose between five prevalent systems: community-based, commercial insurance, self-insurance, health maintenance organization, or preferred provider. Pension and retirement plans include defined-benefit plans and defined-contribution plans. As many as 80 percent of pension plan participants are the beneficiaries of defined-benefit plans. In such a program, the employer promises a fixed pension level, either in terms of a dollar amount or a percentage of earnings scaled to seniority.

Defined-contribution plans specify the amount an employer will set aside in an investment fund for the benefit of each employee. These plans have grown increasingly popular in the s and s because employers know their costs up front, employees can also contribute, and the funds can accumulate in a tax shelter. Employee stock ownership plans ESOPs and k plans are the most popular defined-contribution plans. ESOPs are allocations of company-donated stock that can be used as retirement or incentive funds.

Upon retirement, a worker receives cash based on the value of the stock and seniority. The interaction between 13 factors affects the actual pay rates employees receive, according to Richard I. While each factor is straightforward when considered in isolation, it becomes far more complicated when considered alongside the other factors. The 13 factors are:. A general model of compensation administration encompasses the creation and management of a pay system based on four basic, interrelated policy decisions: internal consistency, external competitiveness, employee contributions, and administration of the compensation program.

Compensation professionals work with these policy decisions according to individual corporations' needs, keeping in mind the ultimate objectives of compensation administration—efficiency, equity, and compliance. Companies develop their individual compensation strategies by placing varying degrees of emphasis on these four policy decisions. This model of compensation administration shows how companies consider most of the 13 factors previously presented that influence pay rates. Compensation managers seek to achieve internal equity and consistency—rationalizing pay within a single organization from the chief executive officer on down—through the analysis, description, evaluation, and structure of jobs.

This policy requires compensation managers to compare jobs or skill levels to determine the contributions employees with different job titles or skill levels make toward accomplishing company goals. Compensation managers, therefore, should consider internal consistency when determining pay rates for employees who do the same work and employees who do different work.

The objective of internal consistency is for compensation managers to determine equitable rates of pay by considering the similarities and differences in work content or job skills as well as the different contributions employees with different jobs and skill levels make to a company's goals.

The different values companies have for employees with different jobs reflect the perceived importance of the various jobs or skill levels to achieving company goals. Internal consistency depends on how a company is structured—i. Companies traditionally maintained larger hierarchies with several levels, but the corporate restructuring and reorganizing trend of the s has resulted in flatter corporate structures with just a few levels. The pay structure of a company is its range of pay rates for different jobs and skill levels within the organization.

In other words, pay structures reflect corporate structures.

Employee compensation: Salary, wages, incentives and commissions

Compensation administration is a segment of management or human resource management focusing on planning, organizing, and controlling the direct and indirect payments employees receive for the work they perform. Compensation includes direct forms such as base, merit, and incentive pay and indirect forms such as vacation pay, deferred payment, and health insurance. Compensation does not refer, however, to other kinds of employee rewards such as recognition ceremonies and achievement parties. The ultimate objectives of compensation administration are: efficient maintenance of a productive workforce, equitable pay, and compliance with federal, state, and local regulations based on what companies can afford. The basic concept of compensation administration—compensation management—is rather simple: employees perform tasks for employers and so companies pay employees wages for the jobs they do. Consequently, compensation is an exchange or a transaction, from which both parties—employers and employees—benefit: both parties receive something for giving something.

The main objective of wage and salary administration is to establish and maintain an equitable wage and salary system. These objectives can be seen in more orderly manner from the point of view of the organisation, its individual employees and collectively. There are outlined and discussed subsequently:. The compensation system should be duly aligned with the organisational need and should also be flexible enough to modification in response to change. Achieve flexibility in the system to accommodate organisational changes as and when these take place.


PDF | em>The study looks into wages and salaries administration as a motivational tool in Nigerian organisation. The study went further to.


Wages and Salary

The following is a greeting given in one of the 20 indigenous languages recognized by the State of Alaska. Effective Jan. This amount is the least amount that can be paid to an employee as wages. Yes, but there are a few exceptions.

Information on this website may not reflect the current situation in Alberta. Please visit alberta. Payroll administrators process payroll information. They determine pay and benefit entitlements and source deductions for employees in organizations of all types and sizes.

A salary is a form of payment from an employer to an employee, which may be specified in an employment contract. It is contrasted with piece wages , where each job, hour, or other unit is paid separately, rather than on a periodic basis. From the point of view of running a business, salary can also be viewed as the cost of acquiring and retaining human resources for running operations, and is then termed personnel expense or salary expense.

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Payroll Administrator

Wage and salary administration is defined as the process by which wage and salary levels and structures are determined in organisational settings. Wages are payments for labour services rendered frequency, expressed in hourly rates, while a salary is a similar payment, expressed in weekly, monthly or annual rates. The determination of wage rates, administration of wage policies and satisfying the employees as regards to wages and rates of wages is an important aspect of wage administration. As a matter of fact wage and salary administration is one of the major responsibilities of modern manpower management. Introduction to Wage and Salary Administration 2. Meaning and Definitions of Wage and Salary 3. Concepts 4.

For each policy below you will find the pdf versions as well as the policy history, the statutory authority, the administrative code, previous policies and FAQs when applicable. These documents contain the policy and guidelines that define the Career Banding framework and outlines the Career Banding Salary Administration plan. This policy provides guidelines for extended work duty for critical coverage shortages in certain medically related classes. The Compensation of Foreign Service Employees Policy defines a foreign service employee, establishes compensation requirements, benefits, and tax reimbursement requirements. An overview of the compensation plan foundation for ensuring consistent and equitable application of pay decisions and the administration of pay practices.

Salaries and wages administration is an essential factor that determine to success and failure of any organization. This system of motivating workers is very important for every organization to take proper consideration through salaries and wages as a factor of motivation can work to some extent, which means they have limitation in motivating workers to effectively if when they are not apply in proper way. According to Edward Flippo salaries and wages administration is one of the essential ways of managing an organizations employees which is called personal management which involves planning, organizing, directing and Controlling of the procurement, development compensation, integration, maintenance and separation of human resources to the end that individual, organizational and societal objectives are accomplished. Wayne F. And it is a critical component of the employment relationship. According to John Wales , money as a factor which serves as a potential dissatisfies if not present in an appropriate quantity but starting us on essential satisfier or positive motivation. It is apply in an appropriate way.


administer a wage and salary administration program and to ensure fair and equitable pay amongst employees. — Provides guidance on an employee's salary.


Вчера он чуть не умер, а сегодня жив, здоров и полон сил. Сьюзан положила голову ему на грудь и слушала, как стучит его сердце. А ведь еще вчера она думала, что потеряла его навсегда. - Дэвид, - вздохнула она, заметив на тумбочке его записку.  - Скажи мне, что такое без воска.

Его падение пронзило Стратмора холодным ужасом - отчаянный крик и потом тишина. Но более страшным стало то, что он увидел в следующее мгновение. Скрытые тенью, на него смотрели глаза Грега Хейла, глаза, полные ужаса. Тогда Стратмор понял, что Грег Хейл должен умереть.

А у входа толпились бандиты. - Внимание! - скомандовал Фонтейн. Соши смотрела на монитор и читала вслух: - В бомбе, сброшенной на Нагасаки, использовался не плутоний, а искусственно произведенный, обогащенный нейтронами изотоп урана с атомным весом 238.

 - Откроем пачку тофу. - Нет, спасибо.  - Сьюзан шумно выдохнула и повернулась к .

 Панк кивнул.

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