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The Journal of Total Rewards Second Quarter 2025 | Volume 34 | No. 2 Explore the next equity frontier -- where analytics help ensure inclusive advancement opportunities.

Education Credits Event & Webinar Credits Membership Credits Presenting Credits Writing Credits Volunteering Credits WorldatWork Membership Credits Type Credits Earned WorldatWork Membership - 1 year 3 credits WorldatWork Membership - 2 year 6 credits WorldatWork Membership - 3 year 10 credits See Membership Options Membership Credits for Other HR Organizations Type Credits Earned HR-related Association Membership 1 credit WorldatWork Affiliate Membership 1 credit Earn a Second

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.

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.

;For the “bonus” column, for Lines 1 and 2, only 31% of interim CEOs from the board participated in the annual bonus plan (Line 2); however, of those who did participate, they did so at the same rate (100%) as the former CEO.

‘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.

Member Only Access Member Only Access 556 Responses 2/2022 Date Fielded 4.2% Margin of Error Thank You for Being a Member Get the most from your membership today!

Instructions: Sections 1 and 2 below cover administrative and compliance essentials, as well as operational competencies expected of management.

Trend 2: Employees feel less connected than ever before.

Comparing 2019 with 2022, WTW found an increase in every topic we categorized in the first study, as shown in Figure 2.