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Total Payroll Cost to Revenue Ratio = (Total Payroll Costs / Total Revenue) * 100 Variable Pay to Total Compensation Ratio Assesses the proportion of variable pay (bonuses, commissions, etc.) in relation to total compensation expenses.

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For WorldatWork Members ;Leveraging Total Rewards to Defeat the Four Horsemen of RTO , Journal of Total Rewards article; ;Checklist: Evaluating EVP Delivery Across Work Arrangements , Workspan Daily Plus+ article; ;Total Rewards Inventory of Programs and Practices , research; Your return-to-office (RTO) policy may be less important to organizational success than the policies that shape your work environment, according to a new McKinsey & Co. survey of more than 8,000 U.S. workers across 15 industries.

For WorldatWork Members 5 Things TR Pros Can Do to Mitigate Pay Transparency Risks , Workspan Daily Plus+ article;Teaching Employees About Pay Helps Avoid Transparency Problems , Journal of Total Rewards article;Organizations Slow to Enact Pay Transparency , Journal of Total Rewards article;2025-2026 Salary Budget Survey , research;Pay Equity Laws by State — Are You in Compliance?

2026 Priorities for Total Rewards Leaders Home Overview & Methodology ;Methods & Key Findings; ;Participant Profile; ; Key Findings ;Ranked Total Rewards Factors for 2026; ;Differences by Region; ;Differences by Organizational Characteristics; ;Differences by Financial Performance & Business Objectives; ;Differences by Role & Functional Area; ;Total Rewards Leaders' Top Goals for 2026; ;What Leaders Most Want to Change About their Total Rewards Programs; ; 2026 Priorities for Total Rewards Leaders

That drive put her on the path to becoming President of the Rocky Mountain Total Rewards Association (RMTRA) in Denver.

Together, these two components constitute a sales position’s total target cash compensation (TTC) or on-target-earnings (OTE).

Editor’s Note: Additional Content For more information and resources related to this article, see the pages below, which offer quick access to all WorldatWork content on these topics: ;Executive Compensation; ;Organizational Performance; #1 Total Rewards & Comp Newsletter Subscribe to Workspan Weekly and always get the latest news on compensation and Total Rewards delivered directly to you.

I have some bittersweet news to report: This Journal of Total Rewards (JTR) issue marks the final time Jack Kilgour will share his unparalleled research and knowledge with WorldatWork readers.