2017/2018 Resource guide to

compensation planning - U.S.

Reference this guide to Willis Towers Watson’s publications and reports
to help address your largest compensation and benefit challenges.

For more information, email [email protected]

Visit us at wtwdataservices.com
Navigating the key issues facing Human Resources,
Compensation and Benefits professionals can be complex
and time consuming, especially if you operate across borders
as a multinational or even a local company searching for how
to attract key talent to grow your business.
We have a vast array of research and publications offering broad coverage of
employment terms and conditions, benefit design practices and salary budget trends,
as well as starting salaries and geographical pay differentials. All are intended to help
you address any challenges you face in your organization — or stay updated with the
latest market movements.

Contents

Benchmark Select Compensation Report - U.S...............................................................................3

Global 50 Remuneration Planning Report.......................................................................................... 4

General Industry Salary Budget Survey Report - U.S................................................................... 6

Geographic Salary Differentials Report - North America............................................................7

Starting Salaries Report - North America...........................................................................................7

Performance Pay and Sales Incentive Report - North America.............................................. 8

General Industry Employee Benefit Policies and Practices Report - U.S........................... 8

General Industry Compensation Policies and Practices Survey Report - U.S.................. 9

Benefits Profiles, Employment Terms and Conditions Report............................................... 10

Company Car Benefits Survey Report................................................................................................ 11

About us
Willis Towers Watson Data Services provides powerful, integrated solutions
that take the complexity out of pay and benefit planning, so you can develop
competitive compensation plans that attract and keep the best talent without
hurting your bottom line.

With robust, globally consistent data, industry expertise and intuitive

technology, we help you make strategic pay decisions to unlock your
organization’s growth potential. Learn more at wtwdataservices.com.
 Benchmark Select Compensation Report - U.S.
The new Benchmark Select Compensation Report gives you
immediate access to high-quality, reliable, consistent compensation How will this report help you?
data for up to 250 common, or “select,” jobs.
ƒƒ
Develop competitive and cost-effective compensation packages.
Confidently manage your organization’s reward programs with ƒƒ
Benchmark your pay with the market.
access to the right data, at the right time, for the right jobs at an ƒƒ
Attract and retain key talent with the right compensation levels.
affordable price.
Report snapshot
This report takes the guesswork out of market pricing and gives
you current, accurate market data and access to specific pay ƒƒ
Latest pay data for up to 250 positions across 60 disciplines
data for a broad selection of jobs. Use it to help you attract and in 30 functions — employee levels from executive to support
retain highly skilled top talent by ensuring your compensation ƒƒ
General industry coverage featuring five compensation
program is on track. elements
ƒƒ
Supplemental geographic differential data

Special offer for FREE compensation data!

FREE The Benchmark Select Compensation Report is
New participants in the 2018 General Industry Middle available in 60 countries across Asia Pacific; Europe,
Management, Professional and Support Compensation Middle East and Africa; and North America.
Survey - U.S. who also purchase the survey report are
eligible to receive Willis Towers Watson’s new 2017/2018 Contact our Client Care team at +1 800 645 5771 for
Benchmark Select Compensation Report - U.S. FREE country availability.
of charge.

For more information, contact Client Care at

+1 800 645 5771 or [email protected].

Accounting Manager
AFB-M2-12|13

Alternative Title/s: Accounting Manager; Accountant Manager

Job Summary Sample Size

Oversees accounting activities to ensure accounting records are complete, accurate Number of Organizations 347
and compliant with accepted accounting policies and principles. May assist with
general accounting activities, including the preparation, maintenance and Number of Incumbents 2,024
reconciliation of ledger accounts and financial statements such as balance sheets,
profit-and-loss statements and capital expenditure schedules. Manages professional
Senior IT Administration Professional employees or may manage supervisors of large complex support teams. Receives
AIT-P3-11|12 guidance from senior manager and is accountable for the performance and results of a
team within own discipline or function.
Alternative Title/s: Senior IT Administrator; Senior IT Support
Function
Job Summary Sample Size
Accounting
Administers the IT infrastructure within an organization, including the physical network Number of Organizations 326
Establishes and maintains accounting policies and controls, fiscal controls, preparing
(e.g., LANs/WANs, servers, terminals) as well as server applications and software (e.g., financial reports and safeguarding the organization's assets. Maintains accounting and
PeopleSoft, Oracle). Works independently with minimal guidance on complex Number of Incumbents 6,518
financial records and reports, including general ledger, financial statements, regulatory
problems. Has in-depth knowledge in own discipline, basic understanding of related and management reports.
disciplines, and may lead projects or act as a resource for colleagues. Typically
requires university degree.

Function Descriptive Statistics

IT Administration Market Data Average 25th Percentile Median 75th Percentile
Manages the Information Technology (IT) infrastructure within an organization,
Base Salary 98,965 88,886 99,284 109,588
including the physical network (e.g., LANs/WANs, servers, terminals) as well as server
applications and software (e.g., PeopleSoft, Oracle). Configures, installs, maintains and Target Total Annual Incentives % of Base Salary 12.0% 9.0% 11.0% 15.0%
upgrades server applications and hardware.
Target Total Annual Compensation 105,223 91,340 103,648 117,522
Actual Total Annual Incentives 12,341 6,679 10,557 15,565
Descriptive Statistics Actual Total Annual Compensation 105,855 91,350 105,328 118,545
Market Data Average 25th Percentile Median 75th Percentile

Base Salary 87,543 78,341 87,121 Eligible for Annual Incentives

97,033
Target Total Annual Incentives % of Base Salary 8.0% 5.0% 7.0% 10.0% Yes No

Target Total Annual Compensation 90,011 79,171 90,054 98,990 57.0% 43.0%

Actual Total Annual Incentives 6,681 3,498 6,465 8,977

©2018 Willis Towers Watson
Actual Total Annual Compensation 90,245 79,269 89,955 99,369
Reported in USD | Annual representation | Company weighted
Effective Date: 01 January 2018
Eligible for Annual Incentives
This report and any data it contains may only be used by participants to support their internal human resources and management organizations.
Yes No Use of this report or any data it contains for any other purpose (including employee newsletters and other internal publications) or by any other is strictly
prohibited without Willis Towers Watson's prior written consent. This report and the data analysis and know how embodied in it are the confidential and
41.0% 59.0% proprietary work product of Willis Towers Watson which owns all related intellectual property rights.

©2018 Willis Towers Watson

Reported in USD | Annual representation | Company weighted
Effective Date: 01 January 2018

This report and any data it contains may only be used by participants to support their internal human resources and management organizations.
Use of this report or any data it contains for any other purpose (including employee newsletters and other internal publications) or by any other is strictly
prohibited without Willis Towers Watson's prior written consent. This report and the data analysis and know how embodied in it are the confidential and
proprietary work product of Willis Towers Watson which owns all related intellectual property rights.

Willis Towers Watson Data Services 2017/2018 Benchmark Select Compensation Report - United States|

Willis Towers Watson Data Services 2017/2018 Benchmark Select Compensation Report - United States

3 2017/2018 Resource guide to compensation planning - U.S.

Global 50 Remuneration Planning Report
The Global 50 Remuneration Planning Report is the most
comprehensive and globally consistent compensation and Report snapshot
benefit planning tool for multinationals.
Offering easy comparisons among jobs across countries,
each country-level report typically includes:
How will this report help you?
ƒƒ
Compensation trends, including salary increases, variable pay
Gain reliable and consistent compensation, benefit and and equity share participation
economic information in a user-friendly and consistent format, ƒƒ
Statutory and occupational employee benefits and perquisites
designed for busy multinationals. ƒƒ
Public holidays and annual leave
ƒƒ
Economic growth, inflation and key highlights within the
employment and reward environment
ƒƒ
A snapshot of the relative wealth or purchasing power of
60 countries covered employees by region and country
ƒƒ
Base and variable pay practices based on the Willis Towers
Asia Pacific
Watson Global Grading System (GGS)*
Australia Malaysia Singapore ƒƒ
Regional and country comparisons on net and gross salaries
Hong Kong People’s South Korea ƒƒ
The ability to convert data to a single currency
India Republic of Taiwan
Indonesia China Thailand *GGS, a job-leveling tool, provides opportunities for a tailored
implementation within a rigorous and defensible process for job
Japan Philippines Vietnam
evaluation. It also ensures consistency in the development of a career
framework that balances internal equity and external competitiveness.
Europe, Middle East and Africa
Jobs
Algeria Israel Slovakia
Support through executive level jobs are covered.
Austria Italy Slovenia
Belgium Kazakhstan South Africa Job families
Bulgaria Luxembourg Spain
Czech Republic Morocco Sweden ƒƒ
Administration
Denmark Netherlands Switzerland ƒƒ
Engineering
Egypt Nigeria Tunisia ƒƒ
Finance
Finland Norway Turkey ƒƒ
General management
France Poland Ukraine ƒƒ
Human resources
Germany Portugal United Arab ƒƒ
Information technology
Greece Romania Emirates ƒƒ
Logistics and purchasing
Hungary Russia United Kingdom ƒƒ
Manufacturing
Ireland Saudi Arabia ƒƒ
Marketing
ƒƒ
Research and development
ƒƒ
Sales
Central and South America
Methodology
Argentina Colombia Puerto Rico
Brazil Mexico Venezuela Our methodology covers Total Rewards practices based on the
Chile Peru Willis Towers Watson Global Grading System.

North America
Canada United States

4 wtwdataservices.com +1 800 645 5771

Global 50 Remuneration Planning Report (continued)

Global 50 Remuneration Planning Report

People's Republic of China

Key Economic And Labor Market Indicators

Actual/Estimates/Forecasts 2015 2016 2017
Consumer prices (avg. % change p.a.) (1) 1.5 2.3 2.1
Unemployment rate (avg. % p.a.) (1)
4.0 4.2 4.4
Labor population (millions) (1) 806.3 805.9 805.5
GDP growth (% real change p.a.) (1) 6.9 6.6 6.0

Global 50 Remuneration Planning Report

Willis Towers Watson Survey Data (2) 2015
Average annual voluntary attrition 15%
Top Focus of Recruitment Efforts -
People's Republic of China
Job Functions Sales/Business Development 44.2%
Customer Service/Technical Support 39.3%
Background Information
Marketing 33.6%
The following information describes the economic situation, reward and benefits environment in the People's Republic of
Top Functions with Retention Issues Sales/Business Development 29.7% China for 2016. This report is an overview of the national systems and general compensation and pay practices. It does
Research and Development 17.4% not address regional, provincial or municipal variants such as those in Shanghai or Beijing.
Information Technology 15.7%
Employment Environment
% of Companies Providing
Resignation/Termination Benefits In Excess 68% The general terms and conditions of employment in China are established by the Labor Law, the Labor Contract Law, and
of Legal Minimums
individual employment contracts. The statutory workweek is eight hours per day over a five-day workweek. Employees
(1) Source: Economist Intelligence Unit - September 2016. 2015 data are actual; 2016 and 2017 data are forecasts who work overtime are entitled to mandatory pay premiums for work in excess of the normal workweek as well as for work
(2) 2015 Willis Towers Watson General Industry Survey - China - HR Policies and Practices Report on weekends and national holidays. The 40-hour per week rule is generally not applicable to high-level management
personnel. The Law on Entry and Exit Administration regulates the employment of foreigners.

The Trade Union Law gives workers the right to participate in and organize trade unions (under the supervision and
management of the ''All-China Federation of Trade Unions'' (ACFTU)) in any enterprise where 25 or more workers
request it. The ACFTU is the only legal trade union in China. Workers (or employers) may initiate the negotiation of a
collective wage agreement but in practice, collective bargaining is not common in Foreign Invested Enterprises (FIEs) or
the private sector in general. Employers are not required to engage in bargaining.

Reward Environment
Notable aspects of the reward environment include:

Global 50 Remuneration Planning Report Pay

Ɣ The majority of employers surveyed, particularly foreign companies, extend performance bonus opportunities to
most or all of their staff.
France Ɣ About 25% of companies offer employees housing benefits; although this tends to be restricted to foreign
companies. Most commonly this is via the government housing fund or, to a lesser extent, through the provision of
housing allowances. This is on top of required contributions to the local housing fund under social security.
Compensation Trends Ɣ Hardship, cost-of-living and foreign service allowances are common for expatriate staff.

Type of Salary Increases Granted (%) Car Benefits

Ɣ Company car benefits are not common. Eligibility is often restricted to middle management and above. Program
Technical designs vary considerably with about half of applicable companies offering cash allowances and a quarter offering
General Middle Business Manualvehicles. Programs providing eligible staff an option between a vehicle and an allowance are uncommon.
Type Management Executives Management Professional Support Workers
General increases only 4.1 3.4 3.3 5.1 6.1 Risk
11.3 and Retirement Benefits
Merit increases only 71.6 76.2 72.0 61.1 55.5 Ɣ
42.6
Typical benefits include medical and life insurance.
Combination of the above methods 24.2 20.4 24.7 33.8 38.4 46.1
Ɣ The development of occupational retirement plans is proceeding relatively slowly, partly due to the nature of the
Chinese labor market and partly due to the lack of uniform tax incentives.

Total Salary Increases (%) Perquisites

The percentages reported in the table(s) below are market median total increases, including merit/performance-based Ɣ In addition to living allowances, mobile telephones (professional staff and above) and training and education
assistance are also common.
increases as well as general increases (typically resulting from cost-of-living, inflation, currency devaluation adjustments
or provided by virtue of collective agreements) and other increases (e.g. market adjustments). Promotional and zero
increases are excluded. Salaries are paid on a monthly basis, but an additional 13-month salary is fairly common, with about half of companies
providing one month or more depending on the duration of employment; payable at the end of the calendar year or on the
Lunar New Year.
2016 Actual Salary Increase Budget (%) 2017 Projected Salary Increase Budget (%)
Further information on the employment and reward environments can be found in the Employment Terms and Conditions reports, as well as Benefits Profiles published by
Willis Towers Watson.
General Management

General Management
Middle Management

Middle Management
Technical Business

Technical Business
Manual Workers

Manual Workers

Country
Professional

Professional
Executives

Executives
Support

Support
Overall

Overall

France 2.3 2.3 2.3 2.3 2.3 2.3 2.3 2.4 2.5 2.4 2.4 2.5 2.4 2.4

Performance-Based Incentives
Bonuses are standard market practice, with the vast majority of general managers receiving performance-related bonuses
and about two-thirds of technical/administrative/clerical staff on an annual basis. Note: companies that pay regular
dividends may be required to pay their employees special profit-related bonuses.

2015-2016 Median Salary Increases, 2014-2015 Median Variable Pay

Local Currency (%) Targets (% of Base Salary)
3 25
2.5 20
2 15
1.5
1 10
0.5 5
0 0
2015 Overall Salary 2016 Overall Salary 2014 Median Target 2015 Median Target
Increase Increase Performace Bonus Performace Bonus

Executives Professional Manual Workers CPI Executives Professional Manual Workers

For further information or questions,

contact our Client Care team at
+1 800 645 5771.

5 2017/2018 Resource guide to compensation planning - U.S.

General Industry Salary Budget Survey Report - U.S.
Our General Industry Salary Budget Survey Report - U.S.
delivers the latest information on salary increase trends and Also available
practices.
General Industry Salary Budget Survey Report - Canada

How will this report help you? Global Salary Budget Planning Survey Report
This global report captures essential data on actual salary
This report provides aggregated data on increase percentages
budget increase percentages for the past and current year
for actual salary budgets for the past and current year, along
along with projected increases for next year. It summarizes
with projected increases for next year — figures most sought
the findings of Willis Towers Watson’s biannual survey
after by HR and compensation professionals for effective
on salary movement around the world. The purpose of
compensation planning.
this report is to help companies with their compensation
planning across the following geographical regions:
Report snapshot
ƒƒ
North America
Data are segmented by: ƒƒ
Latin America
ƒƒ
Geographic area ƒƒ
Asia Pacific
ƒƒ
Industry classification ƒƒ
Europe, Middle East and Africa
ƒƒ
Organization size
Contact [email protected] to
ƒƒ
Profit status
learn how to participate or for more information.
Employee groups covered:
ƒƒ
Executive
ƒƒ
Management (excluding executives)
ƒƒ
Exempt, nonmanagement Did you know?
ƒƒ
Nonexempt salaried According to the 2017 General Industry Salary Budget
ƒƒ
Nonexempt hourly Survey Report - U.S.:

Statistics reported on:

ƒƒ
Merit and total increases reported as a percentage of total “Star” performers receive
base salaries granted in 2017, budgeted in 2018 and projected
for 2019
salary increases that are

88% higher
ƒƒ
Salary range midpoint increases granted in 2017, budgeted in
2018 and projected for 2019
ƒƒ
The percentage of incumbents who receive variable pay
elements (short-term incentives/bonuses and low-cost than average performers.
recognition/spot awards programs) in each applicable
employee group
ƒƒ
The percentage of total base salaries budgeted for short-term
incentives/bonuses 4.5%
ƒƒ
Targeted Total Rewards mix, including the target percentage
of each element
ƒƒ
Salary increases expressed both as a percentage of 2.4%
incumbents receiving and the average salary increase, at each
of the four performance ratings
ƒƒ
Starting salaries for recent graduates

We are currently collecting data for our salary budget Highest-rated Average-rated
FREE survey publications. Participate and receive the results performer performer
for FREE. To participate visit wtwdataservices.com.

Salary increases based on performance rating

(exempt, nonmanagement employees)

6 wtwdataservices.com +1 800 645 5771

Geographic Salary Differentials Report - North America
Including salary differential data from more than 2,000
organizations, this report gives organizations insight into how Report snapshot
employee pay differs across key cities, metropolitan areas and
ƒƒ
Coverage by cities/regions combination groupings from
regions within Canada and the U.S. to help create competitive
Canada and the U.S.
pay plans that align with your organization’s talent needs, budget
ƒƒ
Comparison of pay differentials for key cities/region versus
and growth objectives.
the national average
ƒƒ
Extensive geographic coverage in the U.S., including regions,
How will this report help you? subregions, states, core-based statistical areas and combined
ƒƒ
Manage costs effectively by understanding salary differentials statistical areas
among key cities, metropolitan areas and regions. ƒƒ
Data presented by the following four employee categories:
ƒƒ
Create and manage pay plans that attract and retain key talent -- Middle management and senior professional
across geographic locations. -- Supervisory and professional
ƒƒ
Achieve cost advantages when selecting locations for expansion. -- Technical and business support
ƒƒ
Rationalize salary differences in staff relocations. -- Production and manual labor

Global and regional reports that cover more than 45 countries are available.
Contact our Client Care team at +1 800 645 5771 for details.

Starting Salaries Report - North America

With data representing more than 1,800 organizations, this Education and labor snapshot:
report provides credible, unbiased pay data to help you create
ƒƒ
Education system key performance indicators
appropriate and competitive pay packages that attract and
ƒƒ
Labor statistics
retain new graduates in Canada and the U.S.
ƒƒ
Largest universities by enrollment
ƒƒ
Top universities
How will this report help you?
For the U.S., starting salaries for recent graduates presented
ƒƒ
Attract talent from different education levels. by function (entry-level professional and sales jobs) and
ƒƒ
Maintain competitiveness and cost effectiveness of starting geographic area:
salaries.
ƒƒ
Save costs in selecting locations for increasing graduate ƒƒ
Regions
hire rates. ƒƒ
Subregions
ƒƒ
States
ƒƒ
Combined statistical areas
Report snapshot ƒƒ
Core-based statistical areas
Data segmented by:
For Canada, starting salaries for recent graduates presented
ƒƒ
Program type/job function by program type and region:
ƒƒ
Geographic area
ƒƒ
Community college/Institute of technology
ƒƒ
University graduates – general degrees
ƒƒ
University graduates – master’s degrees
ƒƒ
Engineering degrees

Global and regional reports that cover nearly 60 countries are available.
Contact our Client Care team at +1 800 645 5771 for details.

7 2017/2018 Resource guide to compensation planning - U.S.

Performance Pay and Sales Incentive Report - North America
Are you setting the right performance targets to encourage your
employees to perform at their best? Variable pay is one element used Report snapshot
to motivate employees, either by achieving objectives or meeting sales
Executive summary
targets. But what level of target is appropriate? What should you pay for
different levels of performance? Does the performance of the team or ƒƒ
Main variable pay plan features by country
business impact on the payout of the individual? ƒƒ
Summary of the local environment and insights

Our latest Performance Pay and Sales Incentive Report presents Performance-based bonus plan
an in-depth analysis on plan design and structure, helping ƒƒ
Eligibility by employee category
organizations to develop effective incentive plans. ƒƒ
Sales and non-sales employee categories
ƒƒ
Prevalence of schemes
How will this report help you? ƒƒ
Prevalence of target bonus
ƒƒ
Maximum, actual and target bonus amounts
ƒƒ
Link business targets with individual performance.
ƒƒ
Formulate an effective incentive plan to meet your business goals. Sales incentive plans
ƒƒ
Motivate your employees to achieve higher levels of performance.
ƒƒ
Eligibility by employee category
ƒƒ
Target awards at 90%, 100% and 120% achievement of
objectives
Global and regional reports are available for Asia Pacific;
ƒƒ
Typical sales incentive payouts
Europe, Middle East and Africa; and Latin America.
ƒƒ
Threshold and maximum payments
Contact our Client Care team at +1 800 645 5771 for details.

General Industry Employee Benefit Policies and Practices

Report - U.S.
Organizations must examine their benefit policies and practices
to gain the knowledge required to compete in the war for talent. Report snapshot
Our latest report is based on collaborative efforts between Benefits covered:
Willis Towers Watson Data Services and Willis Towers Watson’s ƒƒ
Medical benefits* ƒƒ
Sick leave/short-term disability
Research and Innovation Center (RIC). Data were compiled from ƒƒ
Dental benefits ƒƒ
Long-term disability
the Benefits Data Source (BDS) database. ƒƒ
Vision plans ƒƒ
Active employee life insurance
ƒƒ
Defined contribution plans ƒƒ
Accidental death and
How will this report help you? ƒƒ
Pension plans dismemberment insurance
ƒƒ
Vacation ƒƒ
Flexible/other benefits
This report will help you develop competitive, cost-effective and ƒƒ
Paid time off ƒƒ
Benefits for retirees
reform-compliant employee benefit programs.
Retiree benefits covered:
ƒƒ
Medical savings accounts ƒƒ
Dental insurance
Did you know? ƒƒ
Medical insurance ƒƒ
Life insurance
According to the 2017 General Industry Employee Benefit
Policies and Practices Report - U.S.: Data for all are segmented by:

64% of organizations reported making ƒƒ

Organization size
ƒƒ
Industry classification
ƒƒ
Geographic area
the Roth option available in their 401(k)
plans. This is a six-percentage-point *Data on medical benefits include comprehensive coverage of individual
increase over the previous year and a types of plans, including preferred provider organization (PPO), account-
10-percentage-point increase over 2015. based medical/health plan (ABHP), health maintenance organization/
exclusive provider organization (HMO/EPO) and point of service (POS).

8 wtwdataservices.com +1 800 645 5771

General Industry Compensation Policies and Practices
Survey Report - U.S.
The report covers a variety of compensation policies and practices
information for executives; management, excluding executives; Report snapshot
exempt, nonmanagement; and nonexempt employees.
Policies and practices reported on:
ƒƒ
Labor market definition by employee group
How will this report help you?
ƒƒ
Short-term incentive pay programs
How do your policies stack up to your peers? Key findings will help ƒƒ
Sales incentives and policies affecting sales personnel
ensure your organization’s pay policies and practices are competitive. ƒƒ
Shift and holiday pay differentials
ƒƒ
Severance pay policies
ƒƒ
Exempt overtime policies
Participate in the General Industry Compensation
50%
Policies and Practices Survey and receive 50% off the
ƒƒ
Staffing
OFF
nonparticipant price. ƒƒ
Tuition assistance
ƒƒ
Recruitment and retention
ƒƒ
Work/life policies
ƒƒ
Deferred compensation plans for executives
ƒƒ
Company car benefits
Did you know?
ƒƒ
Regional differentials
According to the 2017 General Industry Compensation
Policies and Practices Survey Report - U.S.: Data are broken down by:
ƒƒ
Geographic area

Top three
ƒƒ
Organization size
ƒƒ
Profit status
ƒƒ
Industry
recruitment/retention practices

Also available
General Industry Compensation Policies and
Practices Survey Report - Canada

For more details, contact

1 2 3
[email protected].
Wellness Tuition Short-term
programs reimbursement incentives

9 2017/2018 Resource guide to compensation planning - U.S.

Benefits Profiles, Employment Terms and Conditions
Report
The Benefits Profiles, Employment Terms and Conditions
Report provides your organization with high-quality and up-to- 67 countries covered
date insights into local employment legislation and employee
benefits, as well as market practice reports. Asia Pacific
Australia Japan South Korea
How will this report help you? Bangladesh Laos Sri Lanka
This report provides answers to questions such as: Cambodia Malaysia Taiwan
China Myanmar Thailand
ƒƒ
Where do I find out about national labor laws and regulations Hong Kong New Zealand Vietnam
when entering a new country? India Philippines
ƒƒ
My company operates in different countries. How do I build Indonesia Singapore
employee benefit programs that are competitive and cost
effective in all of them?
Europe, Middle East and Africa
ƒƒ
What’s new in mandatory and voluntary employee benefit
programs? Algeria Greece Romania
ƒƒ
What options do I have in meeting employer obligations while Austria Hungary Russia
remaining aligned with our global reward philosophy? Bahrain Iran Saudi Arabia
Belgium Ireland Slovakia
Bulgaria Israel Slovenia
Report snapshot
Croatia Italy South Africa
Employment Terms and Conditions Report Cyprus Latvia Spain
Summary of national labor laws and regulations: Czechia Lithuania Sweden
Denmark Luxembourg Switzerland
ƒƒ
Start of employment: employment contract requirements, trial Egypt Netherlands Turkey
periods and recruitment issues Estonia Norway Ukraine
ƒƒ
Active employment: compensation and its components, Finland Poland United Arab
working hours, holidays and annual leave, equal opportunity France Portugal Emirates
and training requirements Germany Qatar United Kingdom
ƒƒ
Social affairs and industrial relations: collective bargaining,
labor unions, works councils and industrial action
ƒƒ
End of employment: types of termination, notice and Central and South America
severance requirements, organizational changes and collective Argentina Chile Mexico
dismissals Brazil Colombia

Benefits Profiles
Summary of national social security systems and the mandatory North America
and voluntary employee benefit programs that supplement the Canada United States
system:

ƒƒ
Retirement, survivors’ and disability benefits
ƒƒ
Health care, cash sickness and workers compensation
benefits
ƒƒ
Maternity and parental leave benefits
ƒƒ
Unemployment and family allowances
ƒƒ
Employer and employee costs, including standard social
security contribution

10 wtwdataservices.com +1 800 645 5771

Company Car Benefits Survey Report
Managing a company car policy is a continuous challenge. The
ultimate policy will ideally represent a win-win for the employer Report snapshot
and employee alike, aligning cost efficiency, business needs and
Covering 78 countries across Asia Pacific, Europe, Middle East
employee perception to name a few.
and Africa, our surveys cover positions that are common to
all industries, as well as key positions that are specific to the
How will this report help you? following sectors: Energy and Natural Resources, Financial
Use this report data to drive your company car program to Services, High Tech, Media, Pharmaceutical and Health
optimal performance across the globe. Sciences, and Retail.

Car benefits policies and practices Car benefits by position

ƒƒ
Eligibility for company car or car ƒƒ
Fuel Car benefits by position
allowances ƒƒ
Tires (career bands/levels and global
ƒƒ
Type of car (financing method, car ƒƒ
Other running costs (car wash, road grades grouped by job functions and
make and model, maximum cost) assistance, maintenance and repair) disciplines)
ƒƒ
Personal use of company cars ƒƒ
Tax treatment highlights
ƒƒ
Replacement period ƒƒ
Chauffeur ƒƒ
Car benefit type
ƒƒ
Employee options to purchase ƒƒ
Promotions/changes of position ƒƒ
Car eligibility criteria (job
company car ƒƒ
Accidents/damages/penalties requirement/job status)
ƒƒ
Car purchase bonus (in lieu of a ƒƒ
Insurance (Mexico) ƒƒ
Top three makes/models/
company car) (Latin America) ƒƒ
Second car (Latin America) engine size
ƒƒ
Company-financed employee private car ƒƒ
Security items (Mexico) ƒƒ
Car purchase cost
purchase (Latin America and Asia Pacific) ƒƒ
Car allowances (in lieu of a company car) ƒƒ
Contract hire/operating lease
ƒƒ
Use of employee personal cars ƒƒ
Car/cash alternatives ƒƒ
Finance lease
for business ƒƒ
Miscellaneous (garage/parking, ƒƒ
Car allowance
ƒƒ
Decision making congestion charges, highway toll charges) ƒƒ
Car purchase bonus
ƒƒ
Policy review ƒƒ
Expatriates (Latin America) (in lieu of a company car)
ƒƒ
Part-time jobs eligible for car benefit ƒƒ
Motorcycles (Latin America)
ƒƒ
Trade-up/trade-down of car benefit ƒƒ
Green initiatives (carbon dioxide
ƒƒ
Car accessories and other features ceilings, policy changes)
(options, prohibited vehicles)

Did you know?

According to the 2017 Company Car Benefits Survey Report:

Top 3 planned changes to car benefit policies by region/subregion

Western Europe Asia Pacific Latin America
1st Makes and models Restriction of the Makes and models
allocated company car benefit allocated
provision

2nd Introduction of Makes and models Acquisition/

more environmentally allocated Financing method
friendly cars

3rd Introduction of the Introduction of a Phase out from a

possibility to choose flexible benefit company car policy
between a company scheme allowance to a cash allowance
car or a cash allowance policy

11 2017/2018 Resource guide to compensation planning - U.S.

 Willis Towers Watson Data Services
Willis Towers Watson Data Services is a leading provider of compensation, benefit and
employment practice information to the global employer community. Our databases are
recognized worldwide as a premier source of current data for compensation planning.

Willis Towers Watson Data Services

44 South Broadway, 13th Floor
White Plains, NY 10601-4411
T +1 800 645 5771 F +1 914 289 3201
[email protected]
wtwdataservices.com

About Willis Towers Watson

Willis Towers Watson (NASDAQ: WLTW) is a leading global advisory, broking and
solutions company that helps clients around the world turn risk into a path for growth.
With roots dating to 1828, Willis Towers Watson has over 40,000 employees serving more
than 140 countries. We design and deliver solutions that manage risk, optimize benefits,
cultivate talent, and expand the power of capital to protect and strengthen institutions
and individuals. Our unique perspective allows us to see the critical intersections
between talent, assets and ideas — the dynamic formula that drives business
performance. Together, we unlock potential. Learn more at willistowerswatson.com.

willistowerswatson.com/social-media

Copyright © 2018 Willis Towers Watson. All rights reserved.

WTWDS-GDS-18-SAL-2148a (47N)

wtwdataservices.com