Even though the Scanlon and Rucker Plans share a common philosophy they differ in one important aspect: the Scanlon Plan focuses only on labor cost savings. Suppose that the historical costs of labor for your firm are $1 on a year. If actual labor costs are less an anticipated costs ($800,000), a portion ($50,000) of the money saved is placed in a set-aside fund in case labor costs soar in subsequent quarters. The remaining savings ($150,000) is split among the company and the employees, in contrast, the Rucker Plan ties incentives to a wide variety of saving.