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Trend 2: Employees feel less connected than ever before.

According to the WGA, the studios’ offer just before the strike began was only 4%-3%-2%, which is 9.26% compounded over three years.

‘No Tax on Tips’ Implications Regarding the “no tax on tips” component of H.R. 1, the new federal guidance document explains that if an employer voluntarily chooses to report the amount of an employee’s cash tips in Box 14 of Form W-2 (or on a separate statement), the employee may use that figure on their 2025 taxes.

In terms of the organization model, this involves reviewing how the business is designed as well as how work and jobs are designed and organized.

Travel- and Security-Related Perks According to WTW research, personal use of corporate aircraft is the most prevalent executive perk, with 46% of companies providing this benefit to CEOs in 2023 and 31% offering it to other NEOs (see Figure 2).

This is down from the 2% general/COLA that was provided in 2023, which fell well below the 2.3% that organizations had projected from the prior year.

This was a significant departure from the proposed rules that would have required only reporting the value of equity vested for any given year, which would have been more akin to the W-2 values recognized by an executive for the year.

They can supplement and diversify the income with tasks they enjoy, at rates they set, on a schedule they determine” (Zgola 2021, p. 2).