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Employers can address that issue by designing a benefit that allows workers to choose between, for example, three contribution or match options: student loan debt, 529 savings or emergency fund assistance, Stout said.

The process starts with a pay equity analysis then moves into an action plan designed to effect change and establish consistent practices across all departments and divisions.

But some organizations’ pay designs and philosophies are evolving as they seek to simplify pay design.

Essentials of Executive Compensation is an introductory course providing an overview of executive compensation philosophy, strategy and design.

.; ;Most respondents are not planning significant changes to incentive plan designs for 2026 or the short-term incentive (STI ) performance mix or long-term incentive (LTI) award vehicle mix.Most also have not made changes to equity grant practices in response to stock market volatility or proposed shareholder advisory group policy changes.; ;Among respondents with incentive cycles ending in 2025, most (roughly half for STI and 60% for LTI) do not currently anticipate the use of discretion, with one-third taking a “wait and see” approach.

WTW's 2024 Pay Effectiveness and Design Survey , a client survey shared with Workspan Magazine , found that many of the employer respondents did not feel they were delivering on the core objectives of their pay programs.

If wage hikes aren’t in the budget or can’t fully address the issue, however, benefits designed to help employees with essential living expenses — such as housing costs — can be an effective alternative and strategic contributor to the employee value proposition.

This survey reveals how organizations design and implement their programs and practices, including whether they require employees to take time off, if they allow employees to redirect their PTO to important causes, the number of annual vacation allotted days based on tenure and more.

These sample formulas are designed to help WorldatWork members get started on developing great formulas that produce reliable outcomes.

Design Sales compensation design develops the pay program’s features.