การจัดการค่าตอบแทนและสวัสดิการ
การจัดการค่าตอบแทนและสวัสดิการ
- ปัญหาในการกำหนดนโยบายค่าตอบแทนต่อพนักงานหรือผู้บริหารที่ไปทำงานต่างประเทศ
- ปัจจัยภายในองค์การ
- ปัจจัยภายนอกองค์การ
Relative Cost of Living in Selected Cities
Compensation
Common elements of compensation packages
1. Base salary
◦ Amount of money that an expatriate normally receives in the home country
2. Benefits
◦ Should host-country legislation regarding termination of employment affect employee benefits entitlements?
◦ Is the home or host country responsible for the expatriates’ social security benefits?
◦ Should benefits be subject to the requirements of the home or host country?
◦ Which country should pay for the benefits?
◦ Should other benefits be used to offset any shortfall in coverage?
◦ Should home-country benefits programs be available to local nationals?
Compensation
3. Allowances
◦ Cost-of-Living Allowance
Payment for differences between the home country and the overseas assignment.
Designed to provide the expatriate the same standard of living enjoyed in the home country
◦ May cover a variety of expenses, including relocation, housing, education, and hardship
◦ Incentives
A growing number of firms have replaced the ongoing premium for overseas assignments with a one-time, lump-sum premium
Compensation
4. Taxes
◦ Tax equalization
◦ An expatriate may have two tax bills for the same pay
Host country
U.S. Internal Revenue Service
◦ MNCs usually pay the extra tax burden
Employer Incentive Practices Around the World
Compensation
Tailoring the compensation package
Balance-sheet approach
◦ Ensure the expatriate doesn’t lose money on the assignment
Complementary approach
◦ Negotiate to work out an acceptable ad hoc arrangement
Localization
◦ Pays the expatriate a salary comparable to local nationals
Lump sum method
◦ Gives the expatriate a lump sum of money
Cafeteria approach
◦ Gives the individual a series of options
Regional system
◦ Sets a compensation system for all expatriates who are assigned to a particular region
'Complementary' แปลว่า ซึ่งทำให้สมบูรณ์ ad hoc เฉพาะกิจ
International Compensation
Expatriation Premium
Cost of Living Allowance
Swamp Pay Allowance
Shelter Allowance
Educational Allowance
Home Leave
Compensation and Benefits
Salary-related and non-salary related factors
Organizational philosophy and strategy
Cost to the organization
Employee motivation
Company image
The local managers are aware that their career prospects are limited therefore they are only concerned with the security and stability of only the local operation disregarding the broader goals of the global firm.
When the expatriate receives many rewards to convince them to go abroad the local employees feel discriminated against.
Swamp Pay Allowance เงินที่ออกนอกพื้นที่
Compensation for Host-Country Nationals
Organizations should think globally but act locally
Compensation - Normally, it is slightly above prevailing wage rates in the area
Variations in laws, living costs, tax policies, and other factors all must be considered
Factors to consider: minimum wage requirements (often differ from country to country and even from city to city within a country); working time information such as annual holidays, vacation time and pay, paid personal days, standard weekly working hours, probation periods, and overtime restrictions and payments; and hiring and termination rules and regulations covering severance practices
Culture often plays part
North American practices encourage individualism and high performance
Continental European programs typically emphasize social responsibility
Traditional Japanese approach considers age and company service as primary determinants of compensation
prevailing wage rates ระดับค่าจ้างทั่วไป
Expatriate Compensation
Expatriate compensation provides exceptional challenges
Largest expatriate costs include overall remuneration, housing, cost-of-living allowances and physical relocation
U.S. citizens living overseas can exclude up to $80,000 of income earned abroad
Country’s culture can affect compensation
People in U.S. derive great status from high pay
Nations in large parts of Europe and Asia shun conspicuous wealth
In Italy, teamwork is more valued than individual initiative
Typical Expatriate Benefits
Overseas premium
Housing allowances
Cost of living allowances (COLA)
Moving expenses
Tuition assistance for dependent education
Home leave
Tax reimbursement plans
How HR and IHR differ in compensation?
Company strategy and philosophy
Salary and non-salary related, e.g.
◦ Key elements in compensation package
◦ Home-based, host based or region-based
◦ Performance and motivation
◦ Gender
◦ Nationality
Employee Compensation
Per Capita Incomes by Metropolitan Area (U.S. Average: $29,469)
Per Capita Incomes by Metropolitan Area
(U.S. Average: $29,469)
Typical U.S. Expatriate Remuneration Package
Gender Pay Gap Differentials in EU and the US
.Country Time Period Women's Average Pay as Percentage of Men's Trends
Austria 1990-99 68% → 67% (monthly gross earnings) Increasing
Belgium 1991-96 75.3% → 79.4% for blue-collar workers
64.2% → 70.1% for white-collar workers (gross annual earnings). Narrowing
Denmark 1995-1999 83.61% → 82% in private sector Stable
Finland 1990-99 80% → 82% (monthly earnings). Stable
France 1991-98 84.2% → 88.2% for full-time employees (monthly pay)
75.1% → 75.8% for all employees including part-time No information
Germany 1997-2000 75.3% → 75.8% for blue-collar workers (West Germany)
69.4% → 70.4% for white-collar workers (West Germany). Narrowing
Greece 1996-1998 80% (average gross hourly earnings) Narrowing
Ireland 1987-97 80% → 84.5% (hourly earnings) Narrowing
Italy 1991-98 82.3% → 81.7% (annual income). No information
Luxembourg 1995-2000 85% (1999 average, no overtime figures given) Narrowing
Netherlands 1990-98 73% → 77% (hourly pay) Narrowing
Portugal 1997-98 77% → 76.5% (monthly pay) Increasing
Spain 1996-2000 74.9% → 76.9% (monthly pay) Narrowing
Sweden 1995-2000 84% → 82% (monthly pay) Increasing
UK 1990-2000 76.6% → 80.6% (hourly pay) Narrowing
U.S. 1983-2000 66.6% → 76.0% (weekly full-time wage and salary) Narrowing
Women’s Average Earnings as Percentage of Men’s
Gender-based Occupation
Wal-Mart’s Gender-based Pay Differentials
Family Impact on Gender-based Pay Ratios (Corrected for Hours)
The Dual-career Penalty
Why both are working?
สรุปการให้ผลตอบแทนในต่างประเทศ
(International Compensation)
1. คิดจากฐานเงินเดือนที่สำนักงานใหญ่ แล้วปรับด้วยความแตกต่าง
ระหว่างสำนักงานใหญ่และสาขา ส่วนผู้บริหารที่สาขาถ้าปฏิบัติหน้าที่
ในหน้าที่ดังกล่าวจะได้รับเงินเดือนจากฐานเงินเดือนท้องถิ่น
2. คิดจากฐานเงินเดือนของประเทศสัญชาติของตนเป็นหลัก
และปรับเพิ่มให้โดยคิดจากความแตกต่างจากรายละเอียดของประเทศ
สาขา โดยพิจารณาเปรียบเทียบระหว่างเงินเดือนของผู้บริหารต่างชาติ
กับผู้บริหารท้องถิ่น
3. กำหนดผลตอบแทนจากความเป็นสากล (global compensation
system) โดยผลตอบแทนจะคิดจากลักษณะงานเหมือนกัน ความ
รับผิดชอบกันควรได้รับค่าตอบแทนเท่ากัน