Think back to our friend from Cats and the variety of work required to put on the show. Does one actor’s role require more knowledge or experience than another’s? Does one star’s reputation influence audience size and revenues? Internal alignment pertains to the pay rates both for employees doing equal work and for those doing dissimilar work. In fact, determining what is an appropriate difference in pay for people performing different work is one of the key challenges facing managers. Whole Foods tries to manage differences with a salary cap that limits the total cash compensation (wages plus bonuses) of any executive to 14 times the average cash compensation of full-time employees.