Searching Compensation on page 48

;Collect and analyze compensation actually paid (CAP) data.

For WorldatWork Members Why Executive Compensation Is Following the Crowd and Why That Matters , Workspan Magazine article;Compensation Structure Policies and Practices , research;Compensation Committee Toolkit , tool; For Everyone What’s Topping Compensation Committee Agendas in 2025?

Industry Variations In Mercer’s study, the technology sector reported above-average compensation budgets, with increases of 3.5% for merit and 3.8% for total compensation, while the healthcare services industry reported below-average increases for merit (3.0%) and total compensation (3.5%).

Editor’s Note: Additional Content For more information and resources related to this article see the pages below, which offer quick access to all WorldatWork content on these topics: Well-Being ;Employee Compensation ; FREE Newsletter FREE E-newsletter Subscribe to Workspan Weekly for news on trends and compliance in Total Rewards, compensation and benefits.

Revisit your compensation philosophy and communicate it to all levels of employees.; “Welcome to the Twilight Zone. . .”

;Non-compensation issues at board level.

“We’re seeing them bringing the analysis, the data, to making compensation decisions and creating a better foundation for compensation decision making, and that doesn’t happen without technology,” Romanyshyn said.

Performance , Journal of Total Rewards article; ;Compensation Committee Toolkit , tool; For Everyone ;SEC’s Final Clawback Rules: What to Know , Workspan Daily article; ;Tips for Drafting a Clawback Policy to Protect Against Future Risks , Workspan Daily article; ;Divergent Perspectives Emerge at SEC Executive Comp Roundtable , Workspan Daily article; ;Executive Compensation Immersion Program , course; ;Essentials of Executive Compensation , course; Clawing back an executive’s pay can be an emotionally fraught process, but organizations have tools at their disposal to help ease the burden on total rewards teams, the compensation committee and affected executives.

If individuals do not receive a Form W-2 or other statement from their employer or other payer for tax year 2025 that separately reports the amount of qualified overtime compensation, they may use any of the methods described in Notice 2025-69 and the Instructions to Schedule 1-A that are included in the Instructions for Form 1040 to calculate the amount of qualified overtime compensation.; ;For tax years 2026 and later years, employers and other payers are required to separately report qualified overtime compensation.

In addition to explaining the “why,” Aleksandra Popovic, the head of HR, and Clare Bonham, the chief product officer, at total compensation software company beqom, said compensation communication guidelines should reflect corporate culture and compensation philosophy, so messages are consistent, clear and authentic.