Managing Salaried Remuneration: An Overview of Trends and Issues

Abstract

Following a review of factors influencing remuneration trends over the past twenty-five years, the authors conclude that the administration and management of salaried employees remuneration has largely responded to a perceived inequitable taxation structure. As such, remuneration has been driven by motives of tax minimization and has consequently neglected opportunities to utilize remuneration policies as an effective management process to assist in the achievement of organisational objectives. The authors argue that the current economic environment and existing (and likely) taxation structures, favour an emphasis on cash based remuneration prac tices where there is a direct link between remuneration, individual contri bution and company success.