Getting a Return on Your Pay Investment

-Performance-related pay might provide the solution, but if the answer seems so obvious why have so few Irish companies introduced it for front-line employees?

Given the current slowdown in the world economy and the anticipated knock-on effect on the Irish market, many companies are struggling to meet worker expectations of continued year-on-year base pay increases in the absence of any guaranteed returns to the business.   At the same time the relentless pursuit of performance improvement and shareholder value growth is resulting in new expectations of employees. Increasingly employees are being asked to take on more responsibility, make decisions previously made by middle management and be accountable for results. Quite naturally, employees are asking "What´s in it for me?"

Performance-related pay might provide the solution, but if the answer seems so obvious why have so few Irish companies introduced it for front-line employees?

The answer is most likely a multitude of factors.

·               A history of nationally negotiated pay agreements and job benchmarking has instilled a perception that pay is a fixed cost to a business, especially with respect to front-line employees

·               A perception that trade unions are reluctant to explore, and or, participate in the design and implementation of performance-related pay plans, or that addressing pay design in partnership is too complex

·               Management fear of failure, either as a result of past experience with unsuccessful attempts to introduce performance-related pay or a skill deficit in the technical aspect of pay design

·               Difficulty identifying and agreeing on performance measures that truly drive the bottom line, compounding concerns over designing a performance-related pay plan that "pays-out " in the absence of a real return to the business

·               Concern that the ongoing management and administration of the pay plan will be cumbersome and controversial

While some of these factors seem daunting, the good news is that there are companies and trade unions here in Ireland, across Europe and in the US that can provide helpful insights on how to unlock the value inherent in performance-related pay. Based on our experience working to implement PRP across a broad set of industries we would suggest the following steps are critical to success and are equally relevant in unionized and non-unionized workplaces.

1. Establish a Business Case for Change

Identifying and agreeing upon the need for change is a critical first step. Proceeding to design performance-related pay plans in the absence of a clear business case will result in a shaky start, wavering commitment and often shelving of the initiative as a "flavor of the month" effort. Businesses may wish to introduce performance-related pay to ensure a better return on their pay expenditure, or to focus employees on how they can best contribute to the overall success of the organization. Employees, and their trade union if they are represented, may believe that performance-related pay is necessary to reward employees for increased responsibility and accountability for results. On the surface both sides seem to agree and with their rush to get on with the design process can often overlook exactly why each party is engaged in the process. Failure to establish a clear business case for has been fatal in more than a few performance-related pay designs.  

2. Select a Design Team

Using a design team to design a recommended PRP plan makes a lot of sense. The team should comprise a representative from the employees who will be eligible to participate, an operations and finance resource and a human resources specialist. This can help ensure that all key stakeholders are represented building commitment and buy-in, and usually results in a better quality plan.

3. Identify a Funding Strategy

Prior to deciding what type of plan you wish to design the source of funding for the plan must be established. In some instances it´s obvious, e.g., profit sharing where plan payouts are a percentage of profits. The three primary funding strategies are:

a)         Self-funding: Some or all the performance measures selected in the plan have directly quantifiable impact on financial performance and a portion of the real financial gains is shared. Testing of the plan prior to implementation under several performance scenarios is required to ensure that meaningful payouts for employees and adequate returns for the business can be generated.

b)         Transfer funding: In this instance funds that were targeted for other spending are used to fund the plan.   Using a portion of future budgeted base pay increases to fund the PRP plan is used when companies do not wish to penalize employees under poor economic conditions but can simply not afford to give based pay increases without some return to the business.

c)           Investment: Some companies choose to budget more spending to fund PRP plans recognizing that if the PRP plan works it will generate returns to the business.

4. Decide the Type of PRP Plan You Want

Plan options will be informed by the funding strategy you select. Don´t rush to select profit sharing because it appears to involve the least work.   Line-of-sight is a very important consideration. Line-of-sight refers to the degree to which employees can see a clear and direct connection between "What I do" (effort) to "What happens" (results/outcome) to "What´s in it for me" (reward). When line of sight is murky or non-existent, the potential motivational impact of the plan is limited. Company wide profit sharing has a notoriously weak link between effort and outcome. Also if profit sharing does not result in a pay-out, employees may suspect boardroom gymnastics have been used in calculating the profit number. Plan choices include:

Gainsharing: A formula-driven plan aimed at improving productivity over historical levels and sharing the value of the gains.

Goal sharing: These plans often incorporate both financial and operational measures, and typically include goals based on future business plans rather than historical performance. These plans may include goals that cannot easily be expressed in terms of their financial value.

Profit sharing: Plans under which a share of profits is distributed among eligible employees.

Team incentives: Plan payouts are based on operational performance metrics within work teams.

5. Define Eligibility

Identify which employees will be eligible to participate in the plan (e.g., full time, part-time etc.)

6. Select Performance Measures

The key to effective PRP plan design is to select the right mix of measures that balance the needs of customers, the company and its shareholders and against which employees can be rewarded. It is important not to use too many measures as it creates confusion and lack of focus. The right mix of performance measures should include measures that:

·               Clearly support customer needs (e.g., service/product quality, on time, delivery, or product cost)

·               Support company needs (e.g., increase in profitability or shareholder value)

·               Are "close to home" and can be directly influenced by employees (e.g., increasing productivity, product quality, response time)

7. Set Targets

Target setting is the often the most controversial and difficult of the plan design steps. No other factor has a greater influence on the success or failure of a PRP plan than the quality of the target setting. Performance targets for PRP plans are usually established in one of three ways.

·               Performance versus history;

·               Performance versus the business plan or budget; or

·               Performance against some combination of historical performance and the business plan

8. Communicate Plan Design Features and Implement

Engage employees in understanding how they can win under the new PRP plan.   This is critical as it sets the tone for a successful implementation.

Using Technology to Strengthen the Design Process and Facilitate Smoother Implementation

If all of these steps sound daunting take heart that the use of web and PC-based applications can greatly simplify and inform decision-making at each juncture by:

·               Quantifying the value to the bottom line of performance improvements

·               Illustrating the sensitivity between interdependent measures (e.g., productivity and quality)

·               Facilitating highly dynamic scenario planning

·               Adding transparency to the target-setting process

·               Simplifying administration and plan governance going forward by providing a simple link between your existing payroll system and the new PRP plan payout

These tools also serve to communicate and educate participants on the pay plan´s design features, while their dynamic nature ensures pay plans remain flexible over the long-term and can easily be adapted to reflect changing business needs.

Final Thoughts

- If you are thinking of PRP and your employees are represented get the trade union on board quickly even if you are unsure as to the direction the exploratory effort may take. A joint group can work very effectively given commitment, a good process and the appropriate support.

- Unless you have internal resources with strong compensation design skills get some help from a recognized expert who has a track record of implementation.

- Avoid putting PRP plans on "auto-pilot" post implementation and assuming that improvement will simply happen. Performance improvement requires continually involving employees who are closest to the work in discussions on how to improve performance.

- Keep the PRP plan "evergreen" by updating targets and performance measures as changes in the business necessitate.


Garrett Sheridan is a Principal in MPact Consulting´s Chicago office. He has extensive experience in aligning business strategy with work system design, people deployment strategies and rewards. He specializes in high involvement, direct participation approaches that enable organizations to implement change quickly and effectively, by involving employees in the design, development and implementation of solutions to improve financial, operational and customer satisfaction results. He has consulted to a broad range of industries, including healthcare, service and manufacturing organizations, with a particular focus on high-tech and telecommunications.

Triona´s expertise is in linking people strategies with operational performance. She runs MPact Consulting´s Dublin office. Triona holds an M.S. degree in mechanical and aerospace engineering from Case Western Reserve University, and received her undergraduate degree, also in mechanical engineering, from University College Dublin.

For more information contact Garrett at 312-377-1438, or Triona at 011-353-1-639-1590.

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