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本文是人力资源专业的Essay范例，题目是“Various Methods of Remunerating Employees（各种支付员工报酬的方法）”，奖励可以定义为员工通过服务获得的补偿和福利(Torrington Et al, 2014)。薪酬构成总薪酬的一个重要子集，由那些可以用货币来衡量的要素组成(Jiang Et al, 2009)。有效的薪酬战略往往是企业成功的基础，因为它被认为是吸引和激励人力资本的关键因素之一。Herzberg(1993)认为，薪酬不足是造成员工不满的关键因素之一。 Introduction介绍 Rewards can be defined as the compensations and benefits received by an employee in exchange for their services (Torrington Et al, 2014). Remuneration forms an important subset of the total rewards and comprises of those elements that can be valued in monetary terms (Jiang Et al, 2009). Effective remuneration strategy often underpins the success of the business as it is considered as one of the key factors to attract and motivate human capital. Herzberg (1993) asserts that inadequate remuneration is one of the key factors causing dissatisfaction amongst employees. The term remuneration is often associated with basic pay. However, remuneration is a much broader term and can encompass a wide range of techniques for rewarding employees in the form of salaries, bonuses, piece based remuneration, commission, employee stock options, fringe benefits, deferred considerations, performance related pay and profit sharing amongst many others (Torrington Et al, 2014).
One of the major challenges for organisations in the contemporary business environment is that of employee motivation. Motivation can be defined as ‘the degree to which individual wants and chooses to engage in certain specified behaviour’ (Mullins, 2002, p.418). 在当代商业环境中，组织面临的主要挑战之一是员工激励。动机可以被定义为“个体想要和选择从事特定行为的程度”(马林斯，2002，第418页)。
The purpose of this essay is to critically examine various methods of employee remuneration and assess its role in strategic management of human resources for an organisation by shedding light on its key advantages and disadvantages. The essay will finally conclude by analysing if a particular method of remunerating employees fits all situations or is preferred over other means of remuneration.
Different methods of remuneration不同的薪酬方式 Performance related pay scheme: As the name suggests, performance related pay schemes reward employees by linking the level of reward with the performance of the employees (Perry, Engbers, and Jun, 2009). Typical examples of performance related pay include bonuses, commissions and deferred considerations. One of the key advantages of performance related remuneration is that it provides an effective means of rewarding by distinguishing between good and poor performers (Torrington Et al, 2014). Other advantages of performance related pay are increased motivation amongst employees to improve performance, attract and retain high performers and talented individuals, and ultimately improve corporate performance (Torrington Et al, 2014). 与工作表现有关的薪酬计划: 顾名思义，绩效相关薪酬计划通过将奖励水平与员工的表现联系起来来奖励员工(Perry, Engbers, and june, 2009)。与业绩有关的薪酬的典型例子包括奖金、佣金和延期支付的考虑。绩效相关薪酬的一个关键优势是，它提供了一种有效的奖励手段，区分好和差的员工(Torrington Et al, 2014)。绩效薪酬的其他优势是增加了员工提高绩效的动机，吸引和留住高绩效和有才华的个人，并最终提高企业绩效(Torrington Et al, 2014)。
Nonetheless, empirical evidence highlights that the performance related pay has often been ineffective (Frey and Osterloh, 2012). Frey and Osterloh (2012) also highlight that the link between the increases in performance related pay and corporate performance has remained weak. Performance related pay is also criticised for inciting employees to take dysfunctional decisions, as it acts as an inducement for employees to take greater risks which could put an organisation’s survival at stake (Frey and Osterloh, 2012). Performance related pay may also lead to conflict of interest for the employees by inducing them to focus exclusively on areas that impact their pay and ignore other important tasks that may be in the long term interest of the company. Performance related pay might often supress the intrinsic motivation of employees (Frey and Osterloh, 2012, p.2). Amabile (1998, p.79) asserts that intrinsic motivation reflects employees passion and interest in work, which has a stronger impact on the performance of an employee and the business. Lastly, Maslow’s theory of motivation elucidates that within every individual there are hierarchy of five needs – basic physiological needs, safety needs, belongingness needs, esteem needs and self-actualisation needs (Maslow, 1943). Maslow asserts (1943, p.363) that the needs lower than the self-esteem needs can be accomplished through remuneration, whereas the higher level needs of esteem and self-actualisation for the senior management are unlikely to be achieved through extrinsic rewards, such as performance related pay. Thus, it may not act as a motivational factor for the senior management.
Profit Sharing利润分享 In the contemporary times, increased numbers of business organisations have started linking the level of remuneration offered to the employees with the profits of the organisation (Torrington Et al, 2014). Stock options are a common example of this type of remuneration. One of the key advantages of this remuneration policy is deemed to be higher level of commitment by the employee towards the company because of increased level of mutual interest (Torrington Et al, 2014). Other common advantage of profit sharing schemes is deemed to be change in attitude of workers due to increased sense of belongingness with the company (Rappaport, 1999). Amabile (1998) asserts that feeling of increased sense of belongingness leads to intrinsic motivation which has a more direct and stronger relationship with company’s performance. 在当代，越来越多的商业组织开始将提供给员工的薪酬水平与组织的利润联系起来(Torrington Et al, 2014)。股票期权就是这类薪酬的一个常见例子。这种薪酬政策的关键优势之一是，由于共同利益水平的提高，员工对公司的承诺水平更高(Torrington Et al, 2014)。利润分享计划的其他共同优势被认为是员工态度的改变，因为他们对公司的归属感增加(Rappaport, 1999)。Amabile(1998)认为归属感的增加会导致内在动机的产生，而内在动机与公司绩效的关系更加直接和强烈。
However, Empirical evidence highlights a lack of evidence of relationship between this type of remuneration and performance of the company (Rappaport 1999). One of the key criticisms of this type of remuneration is that any improvement in company’s performance will reward both good and bad performers, resulting in poor motivation for high performers as they may feel that part of the reward that they deserve is being enjoyed by the low performers (Rappaport 1999). Furthermore, sometimes profit based remuneration policies might fail to motivate the employees as they often feel share prices are undervalued despite of business outperforming the forecasts (Rappaport 1999). Lastly, Kohn (1993) argues that shareholders expect the board to reward employees when the company has outperformed the market. However, empirical evidence highlights that for executives to exercise the option profitably, the performance of the company need not be superior and executive can easily benefit in the times of rising market (Rappaport 1999). Thus, if employees feel that the movement in share prices are independent of their performance, there is a risk that profit based remuneration scheme may not act as motivational factor.
Piece Based Remuneration块为基础的薪酬 Piece based remuneration scheme is historically one of the most commonly used incentive schemes in practice for manual workers and is based on the number of items they produce or the number of hours worked by them (Torrington Et al, 2014). Typical examples of piece based remuneration schemes include individual time saving scheme, measured day work schemes, group incentives, plant wide bonus schemes and commissions (Torrington Et al, 2014). Advantages of such schemes typically include increased level of control by the management over the production process and it also acts as a cost control measure because the workers main goal is to do the task expediently and efficiently in order to achieve the goal (Kohn, 1993). Furthermore, Maslow’s theory of motivation (1943), as mentioned above, highlights that extrinsic rewards, such as piece based remuneration, might act as a motivational factor for manual workers because these workers are likely to have the lower level needs as per Maslow’s theory. 计件薪酬制度是历史上最常用的激励方案之一，在实践中对体力劳动者，是基于他们生产的项目的数量或他们工作的小时数(Torrington Et al, 2014)。基于计件的薪酬方案的典型例子包括个人时间节省方案、计件的白天工作方案、集体激励、工厂范围的奖金方案和佣金(Torrington Et al, 2014)。这种方案的优点通常包括增加管理对生产过程的控制水平，它也作为一种成本控制措施，因为工人的主要目标是方便和有效地完成任务，以实现目标(Kohn, 1993)。此外，如上所述，Maslow’s theory of motivation(1943)强调了外部奖励，如计件薪酬，对于体力劳动者可能是一种激励因素，因为根据Maslow’s theory，这些劳动者可能有较低层次的需求。
Like other types of remuneration, piece based remuneration has its own set of disadvantages. Remunerations such as group incentives and plant wide bonus schemes lead to additional pressure on employees and create interpersonal animosities because of high performers not being able to receive the incentives due to some low performers in the group (Torrington Et al, 2014). Furthermore, time saving schemes and measured day work schemes may act as a deterrent to creativity, as individual employee’s focus is on standardisation and predictability in order to complete the work in the minimum possible time (Kohn, 1993). Herzberg (2003) motivation hygiene theory suggests that job satisfactions and job dissatisfactions are two independent experiences. Whilst extrinsic rewards, such as piece based remuneration, can help the manual workers to avoid job dissatisfaction, it might not lead to job satisfaction as the employees are not intrinsically motivated by the work itself.
Skill Based Pay技能为基础 This is a remuneration policy where employees are remunerated based on the skills and competencies they possess (Armstrong, 2002). One of the biggest advantages of skill based remuneration is that it promotes employees to acquire multiple skills, thereby, offering flexibility to the organisation in terms of using same employees for various purposes and responding to customer needs more efficiently (Torrington Et al, 2014). Such remuneration schemes also enable organisations to attract and retain skilled employees easily compared to their competitors as people are likely to be rewarded appropriately for the skills they possess under this scheme (Torrington Et al, 2014). 这是一个薪酬政策，员工的薪酬基于技能和能力，他们拥有(阿姆斯特朗，2002年)。基于技能的薪酬最大的优势之一是，它促进员工获得多种技能，从而为组织提供灵活性，使用相同的员工用于各种目的，并更有效地响应客户的需求(Torrington Et al, 2014)。与竞争对手相比，这样的薪酬方案也使组织能够吸引和留住有技能的员工，因为人们很可能会因为他们在这个方案下拥有的技能而获得适当的奖励(Torrington Et al, 2014)。
Potential disadvantages with this scheme is that costs often outweighs the benefits if the increase in productivity is not enough to compensate the increased cost of hiring and training skilled employees (Armstrong, 2002). As business operates in a dynamic environment, there is a risk of skills obsolescence and associated high cost of training. Lastly, the business might also bear the risk of losing a skilled employee, on whom the business has invested a significant amount in training, to a competitor due to a highly competitive labour market (Torrington Et al 2014).
Flexible and Fringe Remuneration弹性及附带薪酬 Fringe benefits can be defined as the benefits in kind provided to the employees and have substantially growth in the recent years (Armstrong, 2002). The value of the fringe benefits paid to the employees reflect approximately twenty to fifty percent of the remuneration and typically includes benefits like pensions, company cars, sick pay, private health insurance, mobile phones, staff discounts, maternity or paternity pay, crèche facilities and relocation expense amongst many others (Torrington Et al, 2014). 附加福利(Fringe benefits)可以定义为提供给员工的实物福利，近年来有大幅增长(Armstrong, 2002)。支付给员工的附加福利大约占薪酬的20%到50%，通常包括养老金、公司汽车、病假工资、私人健康保险、移动电话、员工折扣、产假或陪产工资、crèche设施和搬迁费用等(Torrington Et al, 2014)。
Flexible benefits provide options to the employees to decide how their remuneration should be structured (Torrington Et al, 2014). Under such schemes, the gross value of the remuneration package is determined by the employer; however, the employees have the flexibility to choose the mix of cash and other benefits as a part of remuneration package (Dychtwald, Erickson, and Morison, 2006). Examples of flexible benefits include the option to choose between additional holidays, access to company crèche, childcare vouchers or cash, amongst many others. The advantages of flexible benefits include the potential of increased employee motivation as they end up getting the rewards they desire. Savings in social security taxes could also be made through comprising the salary for the desired benefits that might attract a lower level of tax (Thomsons, 2015). Furthermore, research has highlighted that flexible remuneration programs contribute to attracting new employees, improve retention of existing employees and improve employee engagement (Thomsons, 2015).
The primary disadvantage of flexible benefits remuneration schemes is increased cost burden for the employer due to rise in the amount of administrative work related to managing the individual choices of employees (Armstrong, 2002). Another criticism of flexible remuneration policy is that the expensive company cars and glamorous lifestyle provided to employees have contributed little towards developing long term commitment towards the business organisation and retention of employees (Thrope and Homan, 2000). Empirical evidence highlights that the employees do not completely understand the value of the flexible benefits and there is little evidence of the positive motivational impact of these remuneration policies on the employees (Torrington Et al, 2014). Nonetheless, it does not indicate that employees do not value the presence of these benefits and are likely to resist their removal (Torrington Et al, 2014).
Conclusion结论 Based on the discussions in the sections above, it is evident that each method of remunerating employees has certain advantages associated with it. However, Maslow’s theory of motivation and Herzberg hygiene factors, as discussed above, have highlighted a common issue across all forms of remuneration, i.e. the extent to which extrinsic rewards can contribute to motivating an individual employee, thereby, improving the company’s performance. Kohn (1993, p.1) asserts that whether remuneration is performance based, profit based or piece based, it might motivate employees in the short run, but would not contribute to long term commitment towards the company. 基于上述章节的讨论，很明显，每一种支付员工薪酬的方法都有一定的优势。然而，正如上面所讨论的，马斯洛的激励理论和赫茨伯格的卫生因素强调了所有形式的薪酬的一个共同问题，即外部奖励可以在多大程度上激励单个员工，从而提高公司的业绩。Kohn (1993, p.1)认为，无论是基于绩效、基于利润还是基于计件的薪酬，都可能在短期内激励员工，但不利于对公司的长期承诺。
Nonetheless, it is not deniable that remuneration plays an important role in influencing employee’s decision regarding the long term commitment towards the company. However, no one method of remuneration is deemed to be recommended over another method and a business might use a combination of methods to remunerate the employees according to the needs and motivations of the employees. Employees at lower level might be motivated by the prospects of better remuneration through different tools; however, for senior management self-esteem and self-actualisation needs would need to be satisfied in order to motivate them. Thus, rewards needs to be carefully crafted to support one another and incorporate both financial and non-financial remuneration. 然而，不可否认的是，薪酬在影响员工对公司的长期承诺方面发挥着重要作用。然而，任何一种薪酬方法都不能被认为优于另一种方法，企业可以根据员工的需要和动机使用多种方法的组合来对员工进行薪酬。较低水平的员工可能会通过不同的工具受到更高薪酬前景的激励;然而，对于高级管理人员来说，自尊和自我实现的需要需要得到满足，以激励他们。因此，薪酬需要精心设计，以相互支持，并包含财务和非财务薪酬。
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