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Access a bonus Workspan Daily Plus+ article on this subject: Two TR Leaders Provide a Personal Take on Their 2026 Priorities; WorldatWork’s 2026 findings are based on the survey responses (from Oct. 27 through Nov. 21) of 290 TR leaders, including: ;Directors or senior directors (37%); ;Managers or senior managers (27%); ;Vice presidents (senior or assistant) (15%); ;Consultants/analysts/specialists (11%); ;Chiefs or heads (6%); ;Other titles (3%); Respondents represented a diversity of: ;Organization sizes ;500 to 2,499 employees (29%); ;2,500 to 9,999 (27%); ;20 to 499 (18%); ;20,000 or more (16%); ;10,000 to 19,999 (8%); ;Less than 20 (3%);; ;And, geographic regions;;United States (41%); ;Canada (14%); ;Europe (excluding the United Kingdom) (8%); ;U.K. (8%); ;India (8%); ;Asia (excluding India) (7%); ;Latin America and the Caribbean (6%); ;Middle East (4%); ;Africa (2%); ;Oceania (2%);; “TR leaders recognize that rewards programs must directly support organizational

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Figures 1, 2 and 3 preview the models tested.

;Companies will explore mitigating stock price volatility through specific mechanics (e.g., conversion periods, granting frequency), but we do not expect major changes.; 4.

Driving Strategic Priorities Method Example Pro Tip Product-specific rates Provide a 2% commission rate for core products and a 4% commission rate for strategic products.

Otherwise, the employee may determine their qualified tips for tax year 2025 by noting: ;Social security tips reported in Box 7 of the Form W-2; and,; ;Tips reported by the employee to the employer on Form 4070 (“Employee’s Report of Tips to Employer”) or similar substitute forms.; The employee also may include any dollar amount listed on Line 4 of their 2025 Form 4137 (“Social Security and Medicare Tax on Unreported Tip Income”) filed with their 2025 income tax return (and included as income on that return).

President, Donald Trump vowed to eliminate taxes on tips earned by select hourly workers .Three months after being elected to the office, he reiterated that pledge in a March 4 joint address to Congress, stating this and other tax breaks are “a very big part of our plan” to financially assist American workers.

Table 2 lists the compensable factors in each plan.

WorldatWork’s Pay Equity Study found that 70% of organizations are taking action on pay equity, which is up 10% from 2019 and 4% from 2021.

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