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According to the Yale Budget Lab , around 4 million people — or around 2.5% of U.S. workers — are traditionally considered tipped workers.

For single-employer plans terminating in 2021, the maximum monthly benefit guarantee for a 65-year-old is $6,034 ($5,430 for a joint and 50% survivor annuity, assuming both spouses are of the same age) (PBGC 2021).

When someone earns recognition, give managers a budget to celebrate with their team.

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For high-performing employees whose pay outcome was limited by company budget, this discussion might involve expressing appreciation for their contributions and communicating the ways the company values employees outside of salary increases and bonuses (e.g., benefits, flexibility, etc.).

For WorldatWork Members 2025-2026 Salary Budget Survey , research;Compensation Philosophy Guide , tool;Salary Data Center , tool; For Everyone Study Unveils America’s ‘Perfect’ Salary.

Employers implementing LSAs can have different goals, so it’s difficult to say what a typical budget amount is, said Stephen Durso, director, benefits accounts at WTW.

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