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An example can be seen in Table 1.

WorldatWork HRCI* SHRM** Credits 1 compensation-domain specific 1 1 *HRCI: This program has been approved for 1 (HR (General)) recertification credit hour toward aPHR™, aPHRi™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through the HR Certification Institute.

CVS Health to L ay O ff N early 2,900 E mployees As reported by Reuters , CVS Health said Tuesday, Oct. 1, it would lay off about 2,900 employees, representing less than 1% of its workforce, to cut costs.

The act was intended to dis- courage financial fraud and better align executive compensation with corporate results.

Employers Are Sweating, Prioritizing Employee Retention;Follow the Money: What Industries, Jobs Have Highest Wage Growth?

Reiman: In the nearest term, this is creating a spreadsheet scramble for compensation professionals looking to identify nonexempt workers falling below the July 1, 2024, and January 1, 2025, thresholds.

WorldatWork HRCI* SHRM** Credits 1 compensation domain-specific 1 1 *HRCI: This program has been approved for 1 (HR (General)) recertification credit hour toward aPHR™, aPHRi™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through the HR Certification Institute.

Industry Industry Group 2025 Actual Increases 2026 Forecast Increases Agencies and consultancies 3.9% 3.7% Arts, entertainment and recreation 3.7% 3.2% Business services 4.0% 4.0% Construction 4.1% 3.7% Education 3.0% 3.1% Energy and utilities 3.7% 3.7% Engineering and science 4.4% 4.2% Finance and insurance 3.9% 3.8% Food, beverage and hospitality 3.0% 3.0% Government 4.2% 4.0% Healthcare and social assistance 3.3% 3.5% Manufacturing 3.4% 3.3% Non-profit 3.5% 3.7% Pharmaceutical and biotechnology 3.2% 3.4% Real estate, rental and leasing 3.6% 3.6% Retail and customer service 3.0% 3.5% Technology (including software) 4.0% 3.5% Telecommunications 2.9% 3.4% Transportation and warehousing 3.3% 3.4% Other 3.6% 3.6% Employer Size Number of Full-Time Employees (FTEs) 2025 Actual Increases 2026 Forecast Increases Less than 25 FTEs 4.3% 4.2% 25 to 49 FTEs

As indicated in Table 1, the earlier one starts, the less it costs per year.