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Put more pay at risk (a 60%/40% base-to-variable mix versus one that is 70%/30%).; ;Accelerators.

In fact, Deloitte’s 2025 Global Human Capital Trends report found 30% of surveyed executives said they believe that to create better human and business outcomes, HR functions — including total rewards (TR) — need to be better partners with IT.

Since the plan requires the election to be made before the PTO is available to be taken, the cash-out can occur in 2026 without creating constructive receipt in 2025, or for the remaining 30 days of PTO she’ll accrue in 2026.; ;Cash-outs for financial emergencies.

For some statistical proof: ;Only 30% of individual contributors want to become people managers in the next few years — with a similar percentage saying their managers are too stressed out to support them, according to a LinkedIn survey of more than 10,000 professionals.; ;47% of top performers would decline a promotion to management, according to research from employee engagement platform Happily.ai.; ;Only 6% of Generation Z workers say their primary career goal is to obtain a position in senior leadership, Deloitte uncovered in its 2025 Gen Z and Millennial Survey.; “The manager role isn’t particularly enticing,” said Sue Cantrell, the vice president of products and workforce strategies at Deloitte Consulting LLP.

Of the 56% of organizations with moderate to extreme flexibility for allowing full-time remote workers to voluntarily relocate, 70% of the requests, on average, are prompted by the employee while only 30% are on behalf of the business.

By covering newer screening procedures, like certain types of 3-D breast imaging to detect breast cancer and at-home colon cancer screening tests, employers hope that diagnoses can be made earlier when illnesses are easier to treat.

.; ;Differentiate leave types .

Pretax Commuter Benefits Qualified transportation fringe benefits (QTFBs), also known as Section 132(f) programs, represent perhaps the most common type of commuter benefit program being used by employers today.

(The Internal Revenue Service defines part-time workers as employees who work less than an average of 30 hours per week or 130 hours per month.)

In fact, 30% of the time they actually make less.