Free Compensation Data - Society for Human Resource Management
advertisement
2015 CSR Human Resources Compensation Survey Report - U.S. Total Cash Compensation PA RT IC SU IP MM AN AR T Y RE P OR T Data in Effect: February 1, 2015 Data Services Terms and Conditions Towers Watson’s surveys and the results of such surveys, including participation materials and related reports (collectively, “surveys”) are made available by local Towers Watson affiliated companies which are directly or indirectly controlled by Towers Watson & Co. (collectively referred to as “Towers Watson” or the “Towers Watson group”) on the following terms and conditions. Service Quality. Towers Watson will collect relevant data and conduct the surveys with reasonable care. While Towers Watson cannot be responsible for verifying the accuracy and completeness of each data submission, a Towers Watson associate will review each data submission for overall reasonableness. Towers Watson provides the surveys on an “as is” basis and does not provide a warranty or guarantee of any kind as to the accuracy or completeness of the surveys or the data or information contained therein. Survey results will be available only if there are sufficient participants in the applicable survey. Intellectual Property Rights. Towers Watson retains all intellectual property rights in the surveys. Unauthorized use or duplication without prior permission from Towers Watson is prohibited. You shall not refer to us or include any of our work product (including, without limitation, the surveys and the information they contain) in any shareholder communication or in any offering materials (or fairness opinion provided by your professional advisers) prepared in connection with the public offering or private placement of any security, unless otherwise agreed in writing. Use of Surveys. You may use the surveys only within your own organization for internal human resources planning and may not modify, sell or transfer such surveys. Surveys may not be reproduced in employee newsletters or posted on your company’s intranet. If you desire to share the surveys (in whole or in part) with a third party (including any entity controlling, controlled by, or under common control with your company, Towers Watson’s competitors and/or independent contractors working solely for your company), you must first obtain the written consent of Towers Watson. Any use of the information contained in the surveys is not a substitute for seeking expert legal, consulting or other advice on the reasonableness or appropriateness of compensation and/or benefits levels and practices. Limitation of Liability. The aggregate liability of Towers Watson and its employees, directors, officers, agents and subcontractors (the “related persons”) whether in contract, tort (including negligence), breach of statutory duty or otherwise for any losses relating to the surveys provided hereunder shall not exceed in aggregate the greater of (a) $25,000 USD or (b) the total fees paid to Towers Watson for the particular survey(s) and/or custom report(s) related to such survey(s), unless otherwise agreed in writing. Nothing in these terms shall exclude or limit the liability of Towers Watson or our related persons in the case of: (a) death or personal injury resulting from Towers Watson’s or Towers Watson’s related person’s negligence; (b) willful misconduct; (c) fraud; or (d) other liability to the extent that the same may not be excluded or limited as a matter of law. In no event shall Towers Watson or any of our related persons be liable for any incidental, special, punitive, or consequential damages of any kind (including, without limitation, loss of income, loss of profits, or other pecuniary loss). General. The validity and interpretation of these terms will be governed by the laws of the State of New York, United States of America, excluding its conflict of law rules. The parties submit to the exclusive jurisdiction of the State of New York, United States of America Courts to resolve any dispute between them, provided that Towers Watson shall have the right to initiate proceedings in any court of competent jurisdiction in the event of breach of Towers Watson’s proprietary rights. The parties hereby waive any right they may have to demand a jury trial. These terms will apply to purchase orders generated by your company for survey results provided hereunder. In the event of a conflict or inconsistency between the terms and conditions of such purchase orders and these terms, these terms will prevail. Separate terms and conditions apply to use and access of online tools. You shall not assign or otherwise transfer any rights or obligations under these terms without Towers Watson's prior written consent. Participation Terms By participating in Towers Watson’s surveys, you will be deemed to have agreed to the following participation terms on behalf of your company and you represent that you have authority to submit data. As a participant in this survey, your company's name will be included on survey participant lists. Survey participants must submit data on a timely basis and provide an accurate and complete data submission, including, if relevant, long-term incentive information and responses to the policies and practices questions. Data may be submitted directly via the Towers Watson portal hosted in the USA. If your company’s data submission is late or does not meet the requirements for a particular survey, Towers Watson may, at its discretion, limit/deny access to such survey results. For select surveys, participants must submit executive data to purchase executive products, middle management, professional and support data to purchase non-executive products and industry-specific functions/disciplines/positions to purchase associated industry-specific survey products. Confidentiality and Use of Data. Participant data submitted to the surveys will be held in confidence. Towers Watson takes reasonable security precautions, including the same precautions Towers Watson takes to protect our own confidential information, to prevent unauthorized access. Participant data will be used by Towers Watson for purposes of creating aggregated survey results which are presented in a manner that protects individual company confidentiality. Towers Watson reserves the right to use participant data in multiple surveys, where relevant, which may be available to participants and non-participants. Participant data and survey results may be used by Towers Watson for training, quality assurance, research and development, compensation and/or benefits consulting services (e.g., market/job pricings) and general promotional activities such as trends analysis that are provided to survey participants and other selected clients of Towers Watson. Data Protection. Towers Watson may pass participant data, which may include individually identifiable information, within its global network of offices and affiliates (including the Towers Watson Global Resource Centre) and to subcontractors and providers of IT outsourcing who will be subject to appropriate data protection standards. The Global Resource Centre is located in Manila, The Philippines, and will be used to analyze such data in connection with the surveys. The Manila corporate entity is a wholly owned subsidiary in the Towers Watson group, and it is governed by the same information security policies and internal controls that govern the Towers Watson group as a whole. Irrespective of where Towers Watson receives or holds such data, Towers Watson confirms that, acting as data processor, Towers Watson will take appropriate technical, physical and organizational/administrative measures to protect such data against accidental or unlawful destruction or accidental loss or unauthorized alteration, disclosure or access. Towers Watson will use such data only for the purposes described above or for other reasonable purposes which are related to the surveys and services, unless a participant instructs Towers Watson otherwise. Participant and Towers Watson shall each comply with applicable data privacy legislation and regulations. Towers Watson Data Services Page 2 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Table of Contents Introduction ..................................................................................................................... 4 4 4 5 5 Participating Organizations ...................................................................................... 6 7 13 Key Economic Data ...................................................................................................... 14 15 Statistical Methodology ............................................................................................. 16 17 17 17 18 19 Survey Job Matching Methodology ...................................................................... 20 21 22 22 Executive Career Bands, Career Levels, Functions and Disciplines ..... Career Band Summary Descriptions .............................................................................. Career Level General Profiles ........................................................................................ Functions and Disciplines Listing ................................................................................... Functions and Disciplines Definitions ............................................................................. 26 28 29 35 36 Glossary of Terms ........................................................................................................ 38 About this Report ............................................................................................................ Changes in 2015 ............................................................................................................ Overview of Report Sections .......................................................................................... Contact Us ...................................................................................................................... Participant List ................................................................................................................ Participant Characteristics.............................................................................................. Salary Budget and Economic Data ................................................................................ Data Review ................................................................................................................... Data Confidentiality ........................................................................................................ Incumbent and Organization-Weighted Statistics .......................................................... Composition of Total Compensation .............................................................................. Descriptive Statistics ...................................................................................................... Survey Methodology....................................................................................................... Matching Top Management Jobs ................................................................................... Matching Nonexecutive Jobs ......................................................................................... Compensation Data The compensation data are organized by position and separated into three categories, beginning with the All Organization Summary, followed by the For-Profit and Not-For-Profit Organizations categories. Within the For-Profit and Not-For-Profit categories, the data are presented in a variety of groupings ranging from the United States to statistical areas and All Organizations to individual industries. Code AHR Function Human Resources ................................................................................................ 42 AHR002-EX Top Human Resources Executive (without Labor Relations)................................ 43 AHR060 Benefits .................................................................................................................. 45 AHR130 Employee Development/Training Generalist/Multidiscipline ................................. 47 AHR150 Human Resources Information Systems (HRIS) ................................................... 49 AHS Environmental Health and Safety ....................................................................... 50 AHS030 Health and Safety .................................................................................................. 51 About Us ........................................................................................................................... Towers Watson Data Services 53 Page 3 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Introduction Towers Watson Data Services is pleased to present the 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. This report is based on the responses of 573 organizations reporting data on 40,349 incumbents. Refer to the Participating Organizations section for more information including a complete list of this year’s survey participants. We extend our sincere thanks to the professionals who offered suggestions, provided data and worked in partnership with our survey project teams to produce the valuable data contained in this report. Your efforts and suggestions help us to maintain our high standards of quality and service. For more information and assistance please contact us. Towers Watson Data Services 44 South Broadway, 13th Floor White Plains, NY 10601-4411 800 645 5771 twdataservices.com twusdata@towerswatson.com About this Report Effective Date: The data in this report are effective as of 01 February 2015 unless otherwise indicated. Currency: All data shown are expressed in USD per annum, unless otherwise indicated. Compensation Data: ● Actual salaries have been used rather than established salary scales ● All incumbent data were gathered from the survey participants ● Compensation data are presented on annual basis unless otherwise indicated Applicable Career Bands: The Career Bands contained in this report include Supervisory/Management, Professional, Business Support and Technical Support. Executive Benchmarks are also included in this report. Changes in 2015 A summary of changes to this year’s survey (e.g., job matching methodology, codes, titles, descriptions and data elements) can be found in Section 1 - Introduction of the Participant Guide found under Export and Download in the online reporting tool. Towers Watson Data Services Page 4 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Introduction Overview of Report Sections The following are individual sections of the printed report and can be found in the Supporting Documentation section of our online data analysis tools. These sections include explanatory text and guidelines for using this report. ● ● ● ● ● ● Introduction Participating Organizations Key Economic Data Statistical Methodology Survey Job Matching Methodology Guide to Using Data in this Report ● Short-Term Incentive Analysis ● Compensation Differentials ● Career Bands, Career Levels, Functions and Disciplines ● Glossary of Terms Contact Us If you have any questions or comments regarding this report or any of our other products, contact us at +1 800 645 5771 or twusdata@towerswatson.com. Towers Watson Data Services Page 5 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Participating Organizations Towers Watson Data Services Page 6 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Participating Organizations Participant List AAA AAA Life Insurance ABX Air ACGME AECOM Aera Energy Aeronix AFN AgFirst AGL Resources AgStar Financial Services AICPA AIG Air Liquide Air Products and Chemicals Alliant Energy Allied Electronics Alta Resources Corporation Alyeska Pipeline Service American Cancer Society American Enterprise American Greetings American University Amica Mutual Insurance Amway Andersen Corporation Anthem, Inc. A.O. Smith Arkansas Children's Hospital Arup Laboratories Association of American Medical Colleges Auto Club Group Automobile Club of Southern California Aveda Corporation AXA Assistance USA Bain & Company Barry Callebaut Americas Baylor Health Care System Bemis Manufacturing Company Beneficial Bank Best Buy Big Heart Pet Brands Bi-Lo Holdings LLC BlueCross BlueShield of Arizona BlueCross BlueShield of Florida BlueCross BlueShield of Louisiana BlueCross BlueShield of North Carolina BlueCross BlueShield of South Carolina BlueCross of Idaho BlueCross of Northeastern Pennsylvania Towers Watson Data Services Bluegreen Corporation BMW Manufacturing Corporation Board of Pensions Boddie-Noell Enterprises Boise Cascade Company Boy Scouts of America Bradley Bridgepoint Education Bridgestone Americas Briggs & Stratton Bristow Group Brookdale Senior Living Brookhaven National Laboratory Bryant University Build-A-Bear Workshop Burgess & Niple CACI International Caelum Research Corporation California Institute of Technology Cambia Health Solutions Camcraft Capital Group Companies CareFirst BlueCross BlueShield Caribou Coffee CarMax Carpenter Technology Catholic Health Initiatives CDM Smith CDS Global Celgard CEMEX, Inc. CentraState Healthcare System Centro CenturyLink CEVA Logistics Chelan County Public Utility District Chicago Transit Authority Children's Healthcare of Atlanta Children's Hospital & Clinics of Minnesota Chumash Employee Resource Center Church of Jesus Christ of Latter-day Saints Cincinnati Children's Hospital Medical Center City Colleges of Chicago City of Austin City of Charlotte City of Chicago City of Fort Worth City of Garland City of Greensboro City of Hope National Medical Center Page 7 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Participating Organizations Participant List (continued) City of Houston City of Las Vegas City of Philadelphia Clean Harbors Cleco CNL Financial Group College of DuPage College of Saint Benedict/Saint John's University Colonial Pipeline Company Colorado Springs Utilities Colsa Comcast Cable Communications CommScope Community Coffee Community Health Network Community Preservation Corporation Compassion International Compressor Controls Computer Task Group ConnectiCare Capital LLC Copper Point Core Laboratories Cornell University Cosmopolitan of Las Vegas Country Financial Crowley Maritime Corporation CTB, Inc. Dartmouth College Dartmouth Hitchcock Medical Center David C. Cook Decurion Delhaize America Denver Water DePaul University Dickstein Shapiro Diebold DIRECTV Group Doctors Company DSC Logistics DSW Dwyer Instruments Dycom Industries Dyson E A Sween Company Ecova Education Management Edward Jones Elizabeth Arden Elkay Manufacturing EMCOR Group Towers Watson Data Services Emerson Electric Emory University Employers Association Employers Mutual Casualty Company Empower Software Solutions Environmental Chemical Corporation Erie Insurance Ernst & Young ESCO Technologies Essentia Health Etnyre International, Limited Excellus BlueCross BlueShield Excentus Exide Technologies Farm Credit Bank of Texas Farm Credit Foundations Federal Reserve Bank of Atlanta Federal Reserve Bank of Chicago Federal Reserve Bank of Dallas Federal Reserve Bank of Minneapolis Federal Reserve Bank of Philadelphia Federal Reserve Bank of St. Louis Federal Reserve Board FedEx Express FedEx Ground Ferguson Enterprises Fermi National Accelerator Laboratory Ferro First Citizens Bank First Interstate Bank Fleetwood Group Flexcon Company, Inc. Flexible Steel Lacing Fluor Federal Petroleum Operations Fortune Brands Home & Security Frankenmuth Mutual Insurance Company Freeman Company Froedtert Health Frontier Airlines FULLBEAUTY Brands GEICO General Dynamics Information Technology Genesis Energy Gentiva Health Services Geokinetics Georgia Institute of Technology GKN G&K Services Glazer's Distributors Glory Global Solutions Page 8 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Participating Organizations Participant List (continued) GOJO Industries Gold Eagle Goodman Manufacturing Graco Grande Cheese GreenStone Grow Financial Federal Credit Union Grupo Cementos de Chihuahua GTECH GuideStone Financial Resources Habitat for Humanity International Harman International Industries Harrisburg Area Community College Harris Health System Harsco Harvard Vanguard Medical Associates Harvey Industries HDR, Inc. Health First, Inc. Health Net HealthNow New York H. E. Butt Grocery Hendrickson Henry Ford Health Systems Hercules Offshore Hershey Entertainment & Resort Highway Equipment Company Hillenbrand, Inc. Hillsborough County HNI HNTB Hormel Foods Howard Hughes Medical Institute Hu-Friedy Manufacturing Company, Inc. Huntington Memorial Hospital Hunton and Williams Hypertherm, Inc. ICW Group Idemitsu Lubricants America IDEXX Laboratories II-VI Indiana Farm Bureau Insurance Indianapolis Power & Light Company Indiana Rail Road Company Ingram Industries Insperity Institute for Defense Analyses Institute of Electrical & Electronic Engineers (IEEE) Integra Lifesciences INTEGRIS Health Towers Watson Data Services Intermountain Healthcare International Paper Intertape Polymer Corporation Iron Mountain Irvine Ithaca College Ithaka Harbors Itochu International Jacobs Technology Jefferson Science Associates Johns Hopkins University Johns Hopkins University - APL Johnson Financial Group Johnson Outdoors Joint Commission Jones Lang LaSalle J.R. Simplot Judicial Council of California Kelsey-Seybold Clinic Kewaunee Scientific Corporation K. Hovnanian Companies Kindred Healthcare King County Knape & Vogt Manufacturing Company Koch Pipeline Kohl's Kronos Worldwide Laboratory Corporation of America Lake Federal Bank Lane Enterprise, Inc. Lantech.com Layne Christensen Learning Care Group Legal & General America Leggett and Platt Lehigh University Lennar Corporation Leupold & Stevens LG&E and KU Energy Lhoist North America Lieberman Research Life and Specialty Ventures Lincoln Electric Lions Clubs International Littelfuse L.L. Bean Lockheed Martin Louis Dreyfus Commodities Louisiana-Pacific Lutron Electronics Page 9 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Participating Organizations Participant List (continued) Malco Products, Inc. M.A. Mortenson Company Manitou Manpower ManTech International MAPFRE USA Marcus Corporation Maricopa County Office of Management & Budget Maricopa Integrated Health System Marshfield Clinic Mars Incorporated Mary Washington HealthCare MasterBrand Cabinets, Inc. Matrix Service Mayo Clinic McCain Foods USA McDonald's McGladrey LLP MDU Resources Medcor, Inc. Medical College of Wisconsin MedSynergies Merrill Methodist Hospital System MFS Investment Management MGM Resorts International Miami Children's Hospital Michael Baker Midland Paper, Packaging & Supplies Midwestern University Mine Safety Appliances Minneapolis School District Minnesota Management & Budget Mission Support Alliance Missouri Department of Conservation Missouri Department of Transportation Mitsubishi International Moen Mohawk Industries Molex Molina Healthcare Mondelez Moneris Solutions Montana-Dakota Utilities Morinda Mortgage Guaranty Insurance MRIGlobal MTS Systems MultiPlan Munters Towers Watson Data Services Mutual of Omaha National Academies National Futures Association National Interstate National Louis University National Rural Electric Cooperative Association Nature's Sunshine Products Navicent Health Navient Navy Exchange Enterprise NCCI Holdings NCMIC Nebraska Medical Center Nebraska Public Power District Nelnet Neptune Orient Lines Limited (NOL) New York Community Bank Nidec Automotive Motor Americas NiSource Nordson Corporation North Carolina Office of State Human Resources Northeast Illinois Railroad Corporation Northwestern Mutual Northwest Pipe Company Norton Health Care Novant Health NOW Foods NSK Corporation NuStar Energy NYU Langone Medical Center Oerlikon Fairfield Oglethorpe Power Ohio Public Employees Retirement System Oil-Dri Corporation of America Old Dominion Electric Old Republic International Oncology Nursing Society OneAmerica Financial Partners One Call Care Management Orlando Health Pacific Northwest National Laboratory Papa John's Pattonair Paychex Pella Corporation Penske Truck Leasing Pentagon Federal Credit Union PHI Ping PM Page 10 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Participating Organizations Participant List (continued) PMA Companies Port Authority of Allegheny County Port Authority of NY & NJ Portfolio Recovery Associates Port of Portland Port of Seattle POWER Engineers Preformed Line Products Premera BlueCross Premier Farnell Primerica Life Project Management Institute Prologis Property Casualty Insurers Association of America QBE the Americas QTI Human Resources Questar Radio One Recology Regency Centers Regions Financial Rexnord Corporation RiceTec Rich Products Rite-Hite RLI Insurance Company Robertshaw Controls Rockwell Collins RTC Rust-Oleum Sabre Industries SAF-HOLLAND USA, Inc. Saint Gobain Sakura Finetek USA, Inc. Salk Institute Sally Beauty Salt Lake County San Antonio Water System San Manuel Band of Mission Indians Sazerac Company SCANA S&C Electric Schwan Food Schwan Food Company Securus Technologies, Inc. Seibels Bruce Group, Inc. Sentara Healthcare Serco Service Corporation International SGS - Société Générale de Surveillance Towers Watson Data Services Shands HealthCare Sidley Austin LLP Sisters of Charity of Leavenworth Sitel Snyder's Lance Sole Technology, Inc. Southeastern Freight Lines Spectrum Health - Grand Rapids Hospitals Sports Authority SSM Health Care St. Louis Stampin' Up! Star Tribune State Corporation Commission State of Oregon State Teachers Retirement System of Ohio St. Cloud Hospital Steelcase Stericycle, Inc. St. Joseph Mercy Health System St. Louis County Government Subaru of Indiana Automotive, Inc. Sulzer Pumps US Sunbelt Rentals Sutter Physician Services Sypris Solutions Taubman Centers TaylorMade-adidas Golf Company TDS Telecom Tecolote Research, Inc. Tenet Healthcare Corporation Terracon Texas Children's Hospital Texas - State Auditor's Office Therma Tru TIMET TJX Companies T-Mobile USA Transdev NA, Inc. Treasure Island Resort & Casino Tribune Publishing TriHealth Trinity Consultants, Inc. Trinity Health True Value Company Trugreen T System Tufts Health Plan Turner Broadcasting Unified Grocers UnitedHealth Group Page 11 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Participating Organizations Participant List (continued) United States Steel United Stationers Universal Studios Orlando University of Akron University of Alabama at Birmingham University of California University of Chicago University of Colorado Health University of Georgia University of Houston University of Iowa University of Kansas Hospital University of Maryland University of New Mexico University of North Carolina Hospitals University of Notre Dame University of Pennsylvania University of Richmond University of Rochester University of Southern California University of South Florida University of St. Thomas University of Texas at Austin University of Texas Southwestern Medical Center University of Wisconsin Medical Foundation University of Wisconsin Hospital and Clinics University Physicians, Inc. UPS URS CH2M Oak Ridge LLC (UCOR) US Bancorp USG Corporation USS-POSCO Industries US Xpress, Inc. Utah Transit Authority Valero Energy Velcro Group Verizon Via Christi Health Virginia Department of Transportation Vita-Mix Corporation Volvo Group North America von Drehle Corporation Walter Energy Washington Suburban Sanitary Commission Washington University in St. Louis Wawa Wayne Memorial Hospital W.C. Bradley Wellmark BlueCross BlueShield Wells' Dairy Towers Watson Data Services West Bend Mutual Insurance Company Westfield Group Westminster Communities of Florida Weston Solutions, Inc. West Penn Allegheny Health System West Virginia University Hospitals, Inc. Whataburger Wheaton Franciscan Healthcare Williams Companies WilmerHale LLP Windstream Communications Winebow Group Wisconsin Physicians Service Insurance Wiss Janney Elstner Associates World Vision International Wornick Company W&T Offshore Xtek, Inc. Yanfeng Yazaki YP Zimmer Page 12 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Participating Organizations Participant Characteristics NUMBER OF PARTICIPATING ORGANIZATIONS BY PROFIT STATUS AND INDUSTRY SECTOR WITHIN REGION Northeast Southeast # of Responses North South Central Central West Coast United States % of Responses 94 126 213 93 47 573 100.0% For-Profit Organizations 59 85 157 62 29 392 68.4% Not-For-Profit Organizations 35 41 56 31 18 181 31.6% Durable Goods Manufacturing 12 21 59 8 7 107 16.2% Nondurable Goods Manufacturing 10 11 23 8 1 53 8.0% Energy 0 7 8 16 3 34 5.1% Retail and Wholesale Trade 7 7 11 5 2 32 4.8% 43 53 64 39 27 226 34.1% Health Care 9 18 25 18 5 75 11.3% Banking and Finance 7 11 16 3 1 38 5.7% Insurance 14 8 23 5 7 57 8.6% High Tech 8 7 16 5 4 40 6.0% Entire Sample Combined Profit Status Industry Sector Services Regional Percentages Towers Watson Data Services 16.4% 22.0% 37.2% 16.2% 8.2% 100.0% Page 13 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Key Economic Data Towers Watson Data Services Page 14 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Key Economic Data Salary Budget and Economic Data The table below shows the data for the most relevant economic indicators for the most recent three years. 2014 2015 2016 Salary increase budget* 3.0 3.0 N/A Consumer prices (avg. % change p.a.)+ 1.6 0.5 2.2 Unemployment (avg. % p.a.)+ 6.2 5.3 5.1 Labor population (millions)+ 155.9 156.9 158.8 GDP (% real change p.a.)+ 2.4 3.2 2.5 39.60% 39.60% TBD Top personal income tax threshold+ USD 406 750 USD 413 200 TBD Top personal income tax threshold+ USD 406 750 USD 413 200 TBD Top marginal tax rate on personal income+ *Source: Towers Watson Data Services 2014 General Industry Salary Budget Survey - U.S. +Source: Economist Intelligence Unit - April 2015; data for 2014 are estimates except for inflation which is actual; data for 2015 and 2016 are forecasts Towers Watson Data Services Page 15 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Statistical Methodology Towers Watson Data Services Page 16 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Statistical Methodology Towers Watson Data Services’ survey reports present compensation information on all segments of the workforce across countries and regions. As a result, there is substantial continuity in the formats and content of data presentations from report to report. At the same time, each report is designed to provide data that are most pertinent to the specific types of jobs covered as well as the expressed needs of subscribers. As a result of these variations, some of the terms and scope factors contained in this section do not appear in every report. For a complete list and definitions of terms used refer to the Glossary of Terms. Data Review In accordance with our objective to publish the most representative information possible, all data are thoroughly reviewed by compensation professionals using proprietary data diagnostic programs and statistical modeling techniques. Participants are contacted to confirm job matches, resolve omissions, inconsistencies, or other questionable input, and clarify specific policy questions. Data Confidentiality Where there are limited samples, the descriptive statistics displayed also are limited. To ensure confidentiality, statistics are displayed if there are five or more organizations reporting. The 10th and 90th percentiles are displayed only for samples of 10 or more. Blanks or dashes indicate instances where there are insufficient data. In addition, no organization’s data dominate the sample statistics by more than 25 percent. Towers Watson Data Services maintains the confidentiality of each individual organization’s data, and any information published is aggregated so that individual organization data cannot be identified. Under no circumstances will we disclose individually identified data. Incumbent and Organization-Weighted Statistics For incumbent-weighted statistics, the compensation and scope figures reported for each incumbent are used to compute the descriptive statistics. No organization's data dominates the results by more than 25 percent. For organization-weighted (or organization average) statistics, one average figure is computed for each organization on each compensation and scope element; then descriptive statistics are computed from these averages. Organization-average statistics weight each participant’s input on an equal basis, regardless of the number of incumbents reported. Towers Watson Data Services Page 17 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Statistical Methodology Composition of Total Compensation The following text describes the compensation totals used by Towers Watson Data Services globally and the data elements included in each total. Because compensation programs vary by country, either by statute or custom, only those elements that are relevant to the market are included. In some markets where it may be important to distinguish compensation elements such as specific types of allowances, an expanded version of the elements are collected. Base Salary 12 Months: Twelve months of monthly base salary Base Salary: Base Salary 12 Months + Other Fixed Pay. Total Guaranteed Compensation: Base Salary + Total Fixed Cash Allowances Total Compensation: Total Guaranteed Compensation + Short Term Incentives Total Rewards: Total Direct Compensation + Benefits Towers Watson Data Services Page 18 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Statistical Methodology Descriptive Statistics The descriptive statistics presented in the tables are: ● Average ● 90th Percentile ● 75th Percentile ● 50th Percentile or Median ● 25th Percentile ● 10th Percentile Average Indicates the average salary obtained when considering each company with a unitary weight. All of the companies influence this measure equally, regardless of the number of salaries reported. 90th Percentile or Upper Decile Indicates the salary obtained first when organizing the gathered data in order of magnitude from the lowest to the highest and then selecting the value that separates the sample in such a way that 10% of the reported salaries are greater and 90% are lesser. 75th Percentile or 3rd Quartile Indicates the salary obtained first when organizing the gathered data in order of magnitude from the lowest to the highest and then selecting the value that separates the sample in such a way that 25% of the reported salaries are greater and 75% are lesser. Median or 50th Percentile Indicates the salary obtained first when organizing the gathered data in order of magnitude from the lowest to the highest and then selecting the value that separates the sample in such a way that 50% of the reported salaries are greater and 50% are lesser. 25th Percentile or 1st Quartile Indicates the salary obtained first when organizing the gathered data in order of magnitude from the lowest to the highest and then selecting the value that separates the sample in such a way that 75% of the reported salaries are greater and 25% are lesser. 10th Percentile Indicates the salary obtained first when organizing the gathered data in order of magnitude from the lowest to the highest and then selecting the value that separates the sample in such a way that 90% of the reported salaries are greater and 10% are lesser. Towers Watson Data Services Page 19 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Survey Job Matching Methodology Towers Watson Data Services Page 20 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Survey Job Matching Methodology Survey Methodology The Towers Watson survey methodology is an integrated process combining elements from each of our two proprietary leveling methodologies, Career Map and the Global Grading System (GGS). The combination yields a unique and systematic approach to matching jobs that encompasses the concept of career progression through Career Levels with differentiated job size as determined by Global Grades. See Leveling for further details. ● Career Map - The Towers Watson Career Level methodology is based on a series of Career Bands, each with a number of distinct Career Levels. Career Bands enable companies to structure work and jobs based on progressive levels of expected contribution. Career Levels represent discernible broad steps in a career progression, which are consistent across organizations. They reflect the normal market progression of jobs requiring higher levels of competence and knowledge as people advance in their careers. ● Global Grading System - The Towers Watson Global Grading System (GGS) measures the relative internal value of distinct jobs within a company according to specific dimensions and aligns those values with quantifiable differences in pay levels in the external marketplace. Global Grades, which are linked to organization size, reflect the impact of size on job scope at higher levels, thus enhancing data comparability across organizations of varied size. Global Grades create a single top-to-bottom framework to facilitate leveling and drive consistency across Career Bands, Functions and Disciplines. They provide the foundation, or underpinning, for both Executive Benchmarks and the broad-based Career Levels and define the start and end points of a career progression. The integrated survey methodology enables participants to align jobs with both approaches to job leveling in a single process, which supports job match validation and helps provide globally consistent results. See Job Matching for details. For purposes of Towers Watson surveys, multiple Career Bands have been identified. Within each of the Career Bands there are four to six Career Levels, which span six to eleven Global Grades. The following General Alignment Map of Global Grades to Career Levels provides an overview of how Global Grades align with Career Levels, without reflecting the impact of organization size. Towers Watson Data Services Page 21 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Survey Job Matching Methodology Survey Methodology (continued) GENERAL ALIGNMENT OF GLOBAL GRADES TO CAREER LEVELS Revenue (USD) 1 2 3 4 5 6 7 8 9 10 11 12 13 USD75m USD150m USD500m USD1bn 14 15 16 90 FTE (Full Time Equivalent) Employees 15 M1 T1 Sr. Manager Professional (P) P4 P2 P3 Entry Interm. Career Specialist 18 240 17 19 620 USD2bn 20 1.6K USD5bn 21 4.1K USD10bn USD50bn USD100bn 22 10.6K Executive/Senior Management (EX) 18 19 20 21 22 23 27.5K 24 25 200K 24 25 75K 23 M5 Group Mgr. Sr. Group Mgr. P5 P6 Master Renowned Expert Customer/Client Management and Sales (S) S3 S4 S6 S2 S5 Interm. Career Expert Sr. Expert Elite Expert Technical Support (T) T3 T4 T2 Entry Interm. U1 Manager P1 Entry 16 Supervisory/Management (M) M2 M3 M4 Supervisor S1 17 Senior Lead Business Support (U) U4 U2 U3 Entry Interm.Senior Lead Production/Manual Labor (W) W1 W2 W3 W4 Entry Intermediate Senior Lead NOTE: The job matching methodology presented here is for survey purposes only and is not a job evaluation process. Although this survey methodology is related to the Towers Watson Career Map and Global Grading methodologies, it may not align directly with specific client implementation of one of these leveling methodologies. Therefore it is critical to align your internal levels to the survey levels based on a careful review of the survey definitions to ensure proper job matching. Matching Top Management Jobs In the CSR Top Management Compensation Survey, positions are matched through benchmark titles and descriptions. The benchmark positions at the executive and senior management levels allow you to match your organization’s executives to a specific set of responsibilities, and then to differentiate between corporate and business unit responsibilities. Matching Nonexecutive Jobs Middle management, professional and support positions are matched by the following steps Step 1. Align organization levels to survey levels and assign Career Bands and Career Levels to nonexecutive jobs; outside of North America Global Grades are also assigned to nonexecutive jobs. Step 2. Match organization jobs to Functions and Disciplines. Alternatively, to match your jobs using a benchmark approach, steps 1 and 2 can be reversed (i.e., match organization jobs to Functions and Disciplines and then determine the survey levels). Towers Watson Data Services Page 22 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Survey Job Matching Methodology Step 1. Assign Career Bands Career Levels to Nonexecutive Jobs The Career Band is determined based on whether the job is: ● Supervisor/manager or individual contributor ● Sales or nonsales ● Professional or support ● Technical support, business support or production/manual labor The following decision tree illustrates the process for identifying the appropriate Career Band. Career Band Summary Descriptions are included in the Leveling section of the Participant Guide. Towers Watson Data Services Page 23 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Survey Job Matching Methodology Step 2. Match organization jobs to Functions and Disciplines The Functions and Disciplines section of the Participant Guide identify the best match for the content and purpose of an organization's jobs. Once the Function is identified, the Discipline that corresponds to the area of specialization is determined. In each Function, one or more Disciplines are designated and defined as generalist/multidiscipline. Each Function has a generalist/multidiscipline code (Discipline suffix "000"), and some Functions have additional generalist/multidiscipline codes that apply to a subgroup of Disciplines within a Function. The generalist/multidiscipline codes are used in the following circumstances: ● Incumbents perform more than one of the specialized Disciplines in the Function as part of their normal responsibilities, OR ● Managers are responsible for employees in more than one Discipline within that Function. Each Function has a No Applicable Discipline code (Discipline suffix "999"). This code is used if the incumbent's specialization cannot be classified in any of the defined Disciplines or cannot be identified. Once jobs are matched to Functions and Disciplines, Career Levels and Global Grade matches (outside of North America) are reviewed to ensure they are consistent across Functions. Towers Watson Data Services Page 24 Towers Watson Data Services Page 25 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Executive Career Bands, Career Levels, Functions and Disciplines Towers Watson Data Services Page 26 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Executive Career Bands, Career Levels, Functions and Disciplines General Overview This section provides job matching documentation used for this survey report. ● Career Band Summary Description for the Supervisory/Management (M), Professional (P), Technical Support (T) and Business Support (U) Career Bands The Global Grade(s) aligned with each level also are noted. Global Grade differentiators are shaded since North America survey participants only match to Career Levels. ● Function and Discipline Listing ● Function and Discipline Descriptions NOTE: The job matching methodology presented here is for survey purposes only and is not a job evaluation process. Although this survey methodology is related to the Towers Watson Career Map and Global Grading methodologies, it may not align directly with specific client implementation of one of these leveling methodologies. Therefore it is critical to align your internal levels to the survey levels based on a careful review of the survey definitions to ensure proper job matching. Career Map and the Global Grading System, when formally implemented, enable the alignment of reward and talent management programs across businesses. When used as internal leveling tools, these methodologies take into account the specific organizational context of a job and the detailed set of associated accountabilities and demands. The outcomes of these processes are highly organization-specific, while survey job descriptions and levels are by their nature generic. Therefore, organizations that use Career Map or the Global Grading System as their internal leveling tool are still required to match their jobs to this survey using the job matching process outlined in this Participant Guide. An organization's internal Global Grade or Career Level may act as a starting point, but as the Career Levels and Global Grades contained in these surveys represent a typical or generic organization, there may be differences between the internal value a specific organization places on a job and where the job should be mapped for purposes of external comparison. Towers Watson Data Services Page 27 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Executive Career Bands, Career Levels, Functions and Disciplines Career Band Summary Descriptions Supervisory/Management Career Band (M) ● Accountable for managing people, setting direction and deploying resources; typically is responsible for performance evaluation, pay reviews, and hire/fire decisions ● Results are primarily achieved through the work of others and typically depend on the manager's ability to influence and negotiate with parts of the organization where formal authority is not held ● Progression within Career Band reflects acquisition of broad technical expertise, business and industry knowledge, and process and people leadership capabilities ● Accountable for business, functional, or operational areas, processes, or programs Professional Career Band (P) ● Work is primarily achieved by an individual or through project teams ● Requires the application of expertise in professional area(s) to achieve results ● Progression within the Career Band reflects increasing depth of professional knowledge, project management, and ability to influence others ● Majority of time is spent on: ● ● Performing routine professional-based activities (early in career) ● Contributing to and managing projects (mid-career) ● Providing advice/direction in primary areas of expertise (seasoned and expert) ● Leveraging professional expertise and relationships to contribute to strategy and drive business results (thought leader) Entry-level jobs within the Professional Career Band typically require a university degree or equivalent work experience that provides knowledge of and exposure to fundamental theories, principles and concepts Technical Support Career Band (T) ● Performs specialized technical tasks required to support operations (e.g., IT development, research support, skilled trade) ● Requires vocational training or the equivalent experience, but typically does not require a university degree Business Support Career Band (U) ● Performs clerical/administrative or specialized support tasks in an office or field setting ● May require vocational training or the equivalent experience, but does not require a university degree Towers Watson Data Services Page 28 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Executive Career Bands, Career Levels, Functions and Disciplines Career Level General Profiles Supervisory/Management Career Band (M) M5 Senior Group Manager (aligns with Global Grade 17) ● Applies only to large international or global organizations ● Provides leadership and direction through Group and/or Senior Managers ● Is accountable for the performance and results of: ● ● ● ● A large, strategically important function in an extremely large market Diverse disciplines or departments within a large geography or division A large, strategically important discipline within a major region A medium-sized global corporate discipline or department ● Develops, adapts and executes functional or departmental strategy to achieve key business objectives in area of responsibility ● Decisions are guided by organization and functional strategies and objectives M4 Group Manager (aligns with Global Grade 16) ● Provides leadership and direction through Senior Managers and Managers ● Is accountable for the performance and results of: ● ● ● A large, strategically important discipline in an extremely large market Related disciplines or a medium-sized function in a large market or medium-sized division A medium-sized discipline or department in a major region ● Adapts and executes functional or departmental business plans and contributes to the development of functional or departmental strategies ● Decisions are guided by functional strategies and priorities M3 Senior Manager (aligns with Global Grades 14 and 15) ● Provides leadership to managers, supervisors and/or professional staff Global Grade 15 Differentiators ● Is accountable for the performance and results of multiple related units ● ● Develops departmental plans, including business, production and/or organizational priorities ● ● Controls resources and policy formation in area of responsibility ● Decisions are guided by resource availability and functional objectives ● ● ● Looks beyond existing methodologies and own discipline to define and resolve complex problems Develops plans and delivers results in fastchanging businesses and/or regulatory environments Provides input to functional or departmental strategy Manages large, potentially diverse teams of managers and/or senior professionals In Global Grade 16 or 17 organizations, typically contributes directly to business priorities and planning Global Grade 14 Differentiators ● ● ● Towers Watson Data Services Identifies applications of functional knowledge and existing methodologies to complex problems Manages large teams of professionals and/or junior managers In Global Grade 16 or 17 organizations, typically has accountability for a function Page 29 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Executive Career Bands, Career Levels, Functions and Disciplines Career Level General Profiles (continued) Supervisory/Management Career Band (M) (continued) M2 Manager (aligns with Global Grades 12 and 13) ● Manages professional employees and/or supervisors or supervises large, complex technical or business support or production operations team(s) ● Is accountable for the performance and results of a team within own discipline or function ● Adapts departmental plans and priorities to address resource and operational challenges ● Decisions are guided by policies, procedures and business plan; receives guidance from senior manager ● Provides technical guidance to employees, colleagues and/or customers Global Grade 13 Differentiators ● ● ● Accountable for the budget, performance and results of a medium-sized team or multiple small teams Exercises full management authority, including performance reviews, pay decisions, recruitment, discipline, termination, and other personnel actions Addresses issues with impact beyond own team based on knowledge of related disciplines Global Grade 12 Differentiators ● ● ● Accountable for results of a small team Exercises limited management authority; sets employee performance objectives, conducts performance reviews and recommends pay actions Defines team operating standards and ensures essential procedures are followed based on knowledge of own discipline M1 Supervisor (aligns with Global Grades 10 and 11) ● Coordinates and supervises the daily activities of business or technical support or production team Global Grade 11 Differentiators ● ● Sets priorities for the team to ensure task completion; coordinates work activities with other supervisors ● Decisions are guided by policies, procedures and business plan; receives guidance and oversight from manager ● ● Typically does not spend more than 20% of time performing the work supervised ● ● Accountable for the results of a large and/or moderately complex support or production operations team including subordinate work leaders Applies acquired expertise to analyze and solve problems without clear precedent Provides input on resource planning and policy development Coaches team members on performance, completes employee performance evaluations, and recommends pay actions Global Grade 10 Differentiators ● ● ● Towers Watson Data Services Accountable for the results of medium-sized routine support or production operations teams Solves problems based on practice and precedent Trains team members and provides input to employee performance evaluations Page 30 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Executive Career Bands, Career Levels, Functions and Disciplines Career Level General Profiles (continued) Professional Career Band (P) P6 Renowned Expert (aligns with Global Grades 16 and 17) ● Is recognized as an external thought leader within strategic function or discipline ● Influences the strategy to address internal or external business and regulatory issues ● Proactively identifies, defines, and solves the most complex problems that impact the management and direction of the business ● Significantly influences functional strategy; may participate in the development of the product or division strategy ● Leads multidisciplinary projects or initiatives ● Progression to this level is typically restricted on the basis of individual capabilities and business requirements Global Grade 17 Differentiators ● Only applies to large international or global businesses ● Contributes as top thought leader worldwide, whose achievements include major innovations that change and advance the industry and/or profession ● Leads the largest projects/initiatives that have a significant impact upon a complex, global business Global Grade 16 Differentiators ● ● ● Typically found in Global Grade 18 or higher organizations Contributes thought leadership and innovation that influences change and advancement of the industry and/or profession Leads large projects/initiatives that impact the business on a domestic or international scale P5 Master (aligns with Global Grade 15) ● Is recognized as an expert within the organization, both within and beyond own function ● Anticipates internal and/or external business challenges and/or regulatory issues; recommends process, product or service improvements ● Solves unique and complex problems that have a broad impact on the business ● Contributes to the development of functional strategy ● Leads project teams to achieve milestones and objectives ● Progression to this level is typically restricted on the basis of business requirements ● Operates with no supervision in a complex environment P4 Specialist (aligns with Global Grades 13 and 14) ● Is recognized as an expert in own area within the organization Global Grade 14 Differentiators ● Requires specialized depth and/or breadth of expertise ● ● Interprets internal or external business issues and recommends solutions/best practices ● Solves complex problems; takes a broad perspective to identify solutions ● Works independently, with guidance in only the most complex situations ● Progression to this level is typically restricted on the basis of business requirement Identifies applications of functional knowledge and existing methodologies to complex problems ● Serves as an expert within own function ● Leads functional teams or projects and serves as a best practice/quality resource Global Grade 13 Differentiators ● ● ● ● Towers Watson Data Services Guides others in resolving complex issues in specialized area based on existing solutions and procedures Serves as an expert within own discipline Serves as a resource for best practices/quality on functional teams or projects Trains/mentors junior staff Page 31 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Executive Career Bands, Career Levels, Functions and Disciplines Career Level General Profiles (continued) Professional Career Band (P) (continued) P3 Career (aligns with Global Grades 11 and 12) ● Requires in-depth knowledge and experience Global Grade 12 Differentiators ● Solves complex problems; takes a new perspective using existing solutions ● ● Works independently; receives minimal guidance ● Acts as a resource for colleagues with less experience ● ● Represents the level at which career may stabilize for many years or even until retirement ● ● Uses best practices and knowledge of internal or external business issues to improve products/services or processes Typically resolves complex problems or problems where precedent may not exist Often leads the work of project teams; may formally train junior staff Works independently Global Grade 11 Differentiators ● ● ● ● Contributes to process improvements Typically resolves problems using existing solutions Provides informal guidance to junior staff Works with minimal guidance P2 Intermediate (aligns with Global Grade 10) ● Requires knowledge and experience in own discipline; still acquiring higher level knowledge and skills ● Builds knowledge of the organization, processes and customers ● Solves a range of straightforward problems ● Analyzes possible solutions using standard procedures ● Receives a moderate level of guidance and direction P1 Entry (aligns with Global Grades 8 and 9) ● Performs routine assignments in the entry level of the Professional Career Band Global Grade 9 Differentiators ● Has limited discretion to vary from established procedures Has limited work experience involving basic concepts and procedures Works under general supervision ● Typically requires a college or university degree or the equivalent work experience that provides knowledge and exposure to fundamental theories, principles and concepts ● ● Develops competence by performing structured work assignments ● ● Uses existing procedures to solve routine or standard problems Global Grade 8 Differentiators ● Receives instruction, guidance and direction from others ● ● ● ● Towers Watson Data Services Has no discretion to vary from established procedures Has no related work experience or has work experience but requires formal training in theories/concepts in own function Works under close supervision Entry-level graduate in the "probationary" period Page 32 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Executive Career Bands, Career Levels, Functions and Disciplines Career Level General Profiles (continued) Technical Support Career Band (T) T4 Lead (aligns with Global Grades 9 and 10) ● Has advanced and specialized expertise, typically developed through a combination of job-related training and considerable on-the-job experience ● Completes assignments and facilitates the work activities of others; may coordinate work beyond own area ● Proposes improvements to processes ● Acts as a lead, coordinating the work of others but is not a supervisor ● Works autonomously within established procedures and practices Global Grade 10 Differentiators ● ● ● Leads one or more teams in the performance of a variety of tasks that are often complex Spends a majority of working time performing the same work processes and activities as employees on team Analyzes complex technical problems and delivers solutions where precedent may not exist Global Grade 9 Differentiators ● ● ● Leads a team in the performance of a variety of tasks that are often routine Spends most of working time performing the same work activities as employees on team Solves problems of a recurring nature T3 Senior (aligns with Global Grades 7 and 8) ● Has developed proficiency in a range of processes or procedures through job-related training and considerable on-the-job experience ● Completes a variety of atypical assignments ● Works within defined processes and procedures or methodologies and may help determine the appropriate approach for new assignments ● Works with a limited degree of supervision ● Acts as an informal resource for colleagues with less experience Global Grade 8 Differentiators ● ● ● Performs highly complex and varied tasks Typically has specialized external certification Guides and supports junior team members; may assist in their formal orientation and training Global Grade 7 Differentiators ● ● ● Performs moderately complex and varied tasks May have specialized external certification Guides junior team members T2 Intermediate (aligns with Global Grade 6) ● Expands skills in own work area within an analytical/scientific method or operational process ● Applies experience and skills to complete assigned work within own area of expertise ● Works within standard operating procedures and/or scientific methods ● Works with a moderate degree of supervision T1 Entry (aligns with Global Grade 5) ● Has basic skills in an analytical or scientific method or operational process ● Works within clearly defined standard operating procedures and/or scientific methods and adheres to quality guidelines ● Works with close supervision Towers Watson Data Services Page 33 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Executive Career Bands, Career Levels, Functions and Disciplines Career Level General Profiles (continued) Business Support Career Band (U) U4 Lead (aligns with Global Grades 8 and 9) ● Has developed expertise in a variety of work processes or activities typically developed through a combination of job-related training and considerable on-the-job experience Global Grade 9 Differentiators ● Typically acts as a lead, coordinating the work of others, but not a supervisor ● ● Works autonomously within established procedures and practices ● Anticipates patterns and links; looks beyond the immediate problem to the wider implications ● Generates new and innovative solutions to complex problems ● ● Leads one or more teams in the performance of a variety of tasks that are often complex Spends a majority of working time performing the same work processes and activities as employees on team Analyzes complex problems and delivers solutions where precedent may not exist Global Grade 8 Differentiators ● ● ● Leads a team in the performance of a variety of tasks that are often routine Spends most of working time performing the same work activities as employees on team Solves problems of a recurring nature U3 Senior (aligns with Global Grade 7) ● Has developed specialized skills or is multi-skilled through job-related training and considerable on-the-job experience ● Completes work with a limited degree of supervision ● Likely to act as an informal resource for colleagues with less experience ● Identifies key issues and patterns from partial/conflicting data ● Takes a broad perspective to problems and spots new, less obvious solutions U2 Intermediate (aligns with Global Grade 6) ● Has developed knowledge and skills through formal training or considerable work experience ● Entry level often for those with work experience in the skill area ● Works within established procedures with a moderate degree of supervision ● Identifies the problem and all relevant issues in straightforward situations, assesses each using standard procedures, and makes sound decisions U1 Entry (aligns with Global Grades 4 and 5) ● Entry level job with little or no prior relevant work experience Global Grade 5 Differentiators ● Acquires basic skills to perform routine tasks ● ● Work is prescribed and completed with little autonomy ● ● Works with either close supervision or under clearly defined procedures Has limited prior relevant training or work experience Has limited discretion to vary from established procedures Global Grade 4 Differentiators ● ● Towers Watson Data Services Has no prior relevant training or work experience Has no discretion to vary from established procedures Page 34 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Executive Career Bands, Career Levels, Functions and Disciplines Functions and Disciplines Listing AHR Human Resources AHR002-EX Top Human Resources Executive (without Labor Relations) AHR060 Benefits AHR130 Employee Development/Training Generalist/Multidiscipline AHR150 Human Resources Information Systems (HRIS) AHS Environmental Health and Safety AHS030 Health and Safety Towers Watson Data Services Page 35 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Executive Career Bands, Career Levels, Functions and Disciplines Functions and Disciplines Definitions Function Code Human Resources AHR Designs, implements and monitors human resource programs and policies, including recruitment, learning and development, performance management, compensation, benefits, equal opportunity and diversity, etc. Anticipates and plans for long-term human resource needs and trends. Applicable Career Bands M (Supervisory/Management) P (Professional) U (Business Support) Discipline AHR002-EX Top Human Resources Executive (without Labor Relations) AHR060 Benefits AHR130 Employee Development/Training Generalist/Multidiscipline AHR150 Human Resources Information Systems (HRIS) ● Has primary responsibility for designing, developing and implementing all human resource policies and programs ● For noncorporate positions, this position is typically responsible for the execution and administration of policies within a segment of the organization ● In highly decentralized organizations, responsibilities could also include policy design at the segment level ● Develops, implements and administers cost-effective benefits programs, such as pension plans, life, health and disability insurance ● Develops, implements and evaluates employee development plans and programs to support organizational needs as a generalist or in a combination of disciplines, such as management development, talent management, succession planning, technical or nontechnical training, or e-learning ● Monitors employee development and training programs, assesses needs and results, develops new programs and modifies existing programs ● Processes the organization's human resource information using the most efficient and cost-effective computer systems and applications ● Researches, analyzes, designs and maintains information systems in support of human resource administration and projects ● Monitors HR information needs and designs new or modifies existing systems to meet changing requirements Towers Watson Data Services Page 36 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Executive Career Bands, Career Levels, Functions and Disciplines Functions and Disciplines Definitions (continued) Function Code Environmental Health and Safety AHS Designs, develops, implements and oversees the organization's environmental health and safety programs and procedures to safeguard employees and surrounding communities and to ensure that all facilities are in compliance with regulations. Applicable Career Bands M (Supervisory/Management) P (Professional) T (Technical Support) Discipline AHS030 Health and Safety ● Conducts studies and investigations to ensure compliance with government safety and health laws, standards and regulations, and industrial hygiene ● Investigates accidents and promotes safety-conscious work performance and training programs ● Provides safety performance measures ● Determines root cause analyses Towers Watson Data Services Page 37 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Glossary of Terms Towers Watson Data Services Page 38 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Glossary of Terms Each report is designed to provide data that are most pertinent to the specific types of jobs covered as well as the expressed needs of subscribers. As a result of these variations, some of the terms and scope factors contained in this section do not appear in every report. This section is divided into two subsections: ● Company and Unit Data Terms ● Incumbent Data Terms Company and Unit Data Terms Industry: The industry or industries that most closely describe the organization's line(s) of business. (See the Industry codes in the section on Guide to Using Data in this Report.) Revenue: Total revenue for the organization for the most recent fiscal year. Assets: Total year-end assets for the most recent fiscal year. Net Income: Total net operating income (after taxes) for the most recent fiscal year. Shareholders' Equity: Total shareholders' equity (defined as the difference between the organization's assets and liabilities) for the most recent fiscal year. FTE Employees: The number of full-time equivalent (FTE) employees plus part-time employees converted to full-time equivalents for the organization. U.S. Executives (Applies to Top Management Positions only): The number of full-time equivalent (FTE) employees designated as executives in the United States. Incumbent Data Terms Organization Unit (Applies to Top Management Positions only): Segment of the organization in which the incumbent has primary responsibility Corporate - Responsibilities that span the entire organization. Subsidiary and division participants should not use this code. Noncorporate - Responsibilities limited to a segment of the organization (e.g., subsidiary, division, business unit). Unit Size (Applies to Top Management Positions only): Total revenue (in whole numbers) for which the incumbent is responsible. Towers Watson Data Services Page 39 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Glossary of Terms Incumbent Data Terms (continued) Corporate Reporting Level (Applies to Top Management Positions only): Number of levels the incumbent is from the Board of Directors. The Chief Executive Officer (CEO) and Chairman of the Board (not CEO) are reporting level 1. All positions reporting directly the CEO are reporting level 2, and so on. Geographic Responsibility (Applies to Top Management Positions only): Scope of geographic responsibility of the incumbent's role. Worldwide (global or multiregion) International (all business outside of the home country of the parent company) Single Region (e.g., Asia/Pacific, Latin America, Europe) Multicountry (e.g., United States and Mexico, Southeast Asia or Benelux) Single country Career Band and Level: The appropriate Career Band and Career Level for the incumbent. M5 M4 M3 M2 M1 Supervisory/ Management Senior Group Manager Group Manager Senior Manager Manager Supervisor P6 P5 P4 P3 P2 P1 Professional Renowned Expert Master Specialist Career Intermediate Entry Customer/ Client Management and Sales S6 Elite Expert S5 Senior Expert S4 Expert S3 Career S2 Intermediate S1 Entry Technical Support T4 T3 T2 T1 Lead Senior Intermediate Entry Business Support U4 U3 U2 U1 Lead Senior Intermediate Entry Production/ Manual Labor W4 W3 W2 W1 Lead Senior Intermediate Entry Annual Base Salary Amount: The annual base salary for the incumbent. Excludes shift differential pay, overtime or any other cash compensation other than base salary. Annual Base Salary Midpoint Amount: The midpoint of the base salary range to which the incumbent is assigned. Target Performance Bonus/Short-Term Incentive % of Base Salary: The target annual performance/shortterm incentive as a percent of the current annual base salary. Annual Performance Bonus/Short-Term Incentive Amount: Annual performance bonus or short-term incentive earned for the most recent financial year. Includes all incentive awards, based on one year's performance, regardless of whether the award is paid in full currently, in installments or deferred to future years. Annual Sales Incentive/Commission Amount: The annual sales incentive/commission amount earned for the most recent fiscal year. Incentive - Based on qualitative or judgmental measures related to sales activity or group performance typically expressed as a percent of base salary (monetary amount). Commission - Based on quantitative performance items such as sales revenue/quota typically expressed as a percent of each unit sold (monetary amount). Multicountry (e.g., United States and Mexico, Southeast Asia or Benelux) Towers Watson Data Services Page 40 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. Glossary of Terms Incumbent Data Terms (continued) Corporate Reporting Level (Applies to Top Management Positions only): Number of levels the incumbent is from the Board of Directors. The Chief Executive Officer (CEO) and Chairman of the Board (not CEO) are reporting level 1. All positions reporting directly the CEO are reporting level 2, and so on. Target Sales Incentive/Commission % of Base Salary: The target sales incentive/commission as a percent of the current annual base salary. Annual Discretionary Bonus Amount: The annual amount of other variable or discretionary payments. Includes recognition awards, lump sum awards, alternative reward programs (e.g., gain sharing, team/group incentives or other productivity programs), and discretionary one-off payments (i.e., not part of a normal/regular short-term bonus or incentive plan) for the most recent financial year. Total Cash Compensation: The sum of annual salary, bonus, and other cash compensation payments from variable pay programs. Total Direct Compensation: The sum of annual salary, bonus or other cash compensation and the expected value of long-term incentive awards. Long-Term Incentive (LTI): Variable compensation related typically to individual and/or company/group performance. Examples are stock option plans, performance share or unit plans, and restricted stock plans. Awards made under plans of these types are always in recognition of results longer than 12 months. Long-Term Incentive Plan Type (Applies to Top Management Positions only): Type of long-term grant data. SO Stock Options - Stock Options are rights to purchase a fixed number of shares of a company's stock, at a stated price for a specified period of time. RS Restricted Stock/Stock Units - Restricted Stock/Stock Units are grants of stock or stock units at no or nominal cost. The restrictions and risk of forfeiture lapse with continued employment over a period of years and/or performance. Dividends or dividend equivalents are normally paid or accrued during the restricted period. PP Performance Plan Awards - Performance Plan Awards are contingent awards of cash or stock that are earned in whole or in part according to the degree of achievement of performance goals over a multi-year period (usually three years). SAR Stock Appreciation Rights - Stock Appreciation Rights (SARs) are rights to receive payment equal in value to the appreciation on a share of stock between the date on which the SAR was granted and the date on which the employee exercises his/her appreciation rights. Towers Watson Data Services Page 41 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. AHR Human Resources Towers Watson Data Services Page 42 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. AHR002-EX Top Human Resources Executive (without Labor Relations) All Organization Summary Description: Has primary responsibility for designing, developing and implementing all human resource policies and programs | For noncorporate positions, this position is typically responsible for the execution and administration of policies within a segment of the organization | In highly decentralized organizations, responsibilities could also include policy design at the segment level. TOTAL U.S. FTE EMPLOYMENT ORGS INCS Under 1,000 Bonus Eligible Non-Bonus Elig. All Orgs. 25th MEDIAN 75th ANNUAL SALARY INC AVG ($000) ORG AVG ($000) 10th ($000) 25th MEDIAN ($000) ($000) SHORT-TERM INCENTIVE 75th ($000) 90th ($000) % OF INCS RECVG INC AVG PAID ($000) % OF ORGS PAYING ORG AVG PAID ($000) TOTAL CASH COMPENSATION % OF ORG AVG SAL 45 6 51 46 6 52 295 569 331 469 745 555 756 936 760 189.4 178.8 188.2 189.9 122.4 146.9 178.8 140.3 188.6 121.6 146.7 180.3 158.6 171.8 221.1 206.9 220.0 285.0 89.1 58.4 88.9 58.9 29.3 285.0 78.8 58.4 78.4 58.9 29.3 42 19 61 44 20 64 1,416 1,237 1,343 2,123 1,790 1,975 3,955 2,744 3,502 236.6 229.6 234.4 241.5 145.3 210.7 232.3 129.5 179.0 238.6 143.5 202.5 244.5 232.5 241.2 279.6 269.7 273.9 321.0 335.0 329.1 88.6 87.6 88.1 90.0 34.8 60.9 87.6 60.7 90.0 34.8 28 13 41 32 13 45 5,832 8,161 10,553 7,399 10,053 12,622 6,381 8,268 11,549 250.5 188.0 232.4 258.8 177.7 220.6 188.0 126.2 142.6 236.3 142.4 180.3 249.8 164.3 241.3 300.7 234.8 284.4 352.3 292.2 327.8 90.6 101.1 89.3 110.0 41.6 64.4 101.1 61.0 110.0 14 16 26,750 50,750 124,535 253.8 254.3 138.8 190.6 254.5 305.8 367.5 75.0 90.6 71.4 17 19 28,579 45,000 80,526 235.3 233.5 119.8 156.6 250.1 293.8 363.0 63.2 90.6 226.1 202.8 220.6 228.6 134.7 175.3 203.4 127.5 150.8 222.5 134.1 164.4 233.4 179.0 222.5 275.1 261.7 270.0 320.0 314.5 318.9 87.7 67.2 INC AVG ($000) ORG AVG ($000) 10th ($000) 241.4 178.8 234.2 242.2 178.8 234.8 138.2 314.3 229.6 287.8 25th ($000) MEDIAN ($000) 75th ($000) 90th ($000) 225.2 158.6 218.0 320.2 206.9 317.8 361.1 134.1 163.1 140.3 160.2 320.8 232.3 293.2 182.7 129.5 175.4 250.7 179.0 217.2 297.6 232.5 269.7 407.1 269.7 354.6 459.5 335.0 438.3 41.6 342.1 188.0 297.6 357.0 188.0 303.4 232.5 126.2 150.7 273.0 142.6 202.4 330.5 164.3 290.5 436.1 234.8 368.5 567.4 292.2 484.2 106.7 45.0 321.8 330.5 169.6 247.2 321.4 430.5 473.4 58.8 106.7 45.0 292.5 296.3 133.8 169.6 273.2 415.9 468.9 81.3 86.8 84.9 35.3 81.3 65.9 84.9 35.3 297.3 202.8 275.3 302.3 203.4 278.5 160.9 127.5 147.0 220.7 150.8 180.6 280.0 179.0 261.4 369.1 261.7 340.5 465.0 314.5 439.0 357.8 1,000 - 4,999 Bonus Eligible Non-Bonus Elig. All Orgs. 5,000 - 19,999 Bonus Eligible Non-Bonus Elig. All Orgs. 20,000 or More Bonus Eligible Non-Bonus Elig. All Orgs. All Organizations Bonus Eligible Non-Bonus Elig. All Orgs. 129 41 170 138 42 180 740 1,207 862 1,975 2,744 2,201 6,683 9,000 7,438 Target Bonus Analysis INDUSTRY SUPERSECTOR All Manufacturing All Nonmanufacturing Financial Services All Organizations % ORGS WITH POSITION % ORGS WITH ORG AVG BONUS TARGET TARGET ELIGIBLE BONUS BONUS ($000) 91.7 65.1 94.6 75.9 66.7 50.5 73.0 58.2 99.4 85.6 85.5 89.2 ORG AVG TARGET BONUS AS % OF SALARY 41.5 34.4 33.6 35.7 See the Compensation Differentials section to estimate compensation for unpublished geographic areas or industry classifications. Towers Watson Data Services ORG AVG PAID THOSE WITH TARGET BONUS ($000) 110.3 78.6 95.0 89.4 ORG AVG BONUS AS % OF TARGET BONUS 104.8 97.3 111.4 101.9 Additional statistics can be found in our online data analysis tools. Page 43 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. AHR060 Benefits All Organization Summary Description: Develops, implements and administers cost-effective benefits programs, such as pension plans, life, health and disability insurance. BONUS AND/OR OTHER CASH COMPENSATION ANNUAL SALARY CAREER BAND AND LEVEL All Organizations M1 - Supervisor M2 - Manager M3 - Senior Manager M4 - Group Manager P1 - Entry P2 - Intermediate P3 - Career P4 - Specialist P5 - Master U1 - Entry U2 - Intermediate U3 - Senior U4 - Lead ORGS 39 122 61 20 61 155 152 59 9 22 55 48 15 INCS INC AVG ($000) 54 177 70 22 123 322 344 125 10 51 269 113 33 75.1 97.9 123.9 147.2 47.7 56.3 69.9 85.9 95.7 39.1 39.1 46.8 51.1 ORG AVG ($000) 76.8 98.2 124.3 146.6 48.5 56.8 71.4 86.8 95.4 38.2 43.0 50.2 55.1 10th ($000) 63.1 77.8 100.0 119.1 39.6 46.0 55.2 66.2 28.8 32.3 38.9 37.0 25th ($000) 67.4 86.9 107.5 127.6 42.7 50.3 63.2 76.3 82.5 33.3 38.5 44.4 46.7 MEDIAN ($000) 75.8 98.2 124.1 140.2 46.3 56.3 71.3 86.0 97.9 37.4 43.6 50.2 57.0 75th ($000) 84.6 108.0 137.8 164.1 54.7 61.6 79.7 95.6 109.9 43.2 48.7 56.2 59.8 90th ($000) 91.3 117.6 147.9 183.5 62.6 67.0 87.2 105.2 47.1 53.5 64.7 73.9 % OF INC AVG % OF INCS ORGS PAID RECVG ($000) PAYING 53.7 58.8 67.1 59.1 51.2 34.8 44.8 40.0 50.0 39.2 36.6 54.0 15.2 6.4 10.6 18.9 34.0 3.0 3.3 5.2 10.0 6.1 1.6 2.3 2.9 3.2 51.3 61.5 70.5 55.0 50.8 45.8 46.1 45.8 44.4 36.4 38.2 33.3 33.3 See the Compensation Differentials section to estimate compensation for unpublished geographic areas or industry classifications. Towers Watson Data Services ORG AVG PAID ($000) 6.9 12.0 19.6 33.0 2.9 3.5 6.2 9.8 6.5 1.7 2.8 2.6 3.2 TOTAL CASH COMPENSATION % OF ORG AVG SAL 8.8 12.1 15.3 21.9 5.8 5.9 8.4 11.4 6.9 4.6 6.3 5.5 5.3 INC AVG ($000) 78.7 104.3 136.8 167.2 49.2 57.5 72.3 90.0 98.7 39.7 40.1 48.5 51.8 ORG AVG ($000) 80.3 105.4 138.1 164.7 50.0 58.3 74.1 91.2 98.3 38.8 44.0 51.0 56.2 10th ($000) 63.6 83.8 106.4 120.1 40.7 46.5 56.5 66.2 29.7 32.7 40.2 37.0 25th ($000) 72.9 90.9 116.2 138.1 43.5 51.2 64.8 79.3 87.0 33.8 40.0 44.9 46.7 MEDIAN ($000) 77.6 105.0 135.0 154.9 47.2 58.2 74.1 89.3 97.9 37.7 44.7 50.9 58.0 75th ($000) 90.3 117.8 157.6 192.7 57.7 63.2 82.3 105.0 109.9 43.4 49.9 56.6 62.4 90th ($000) 96.7 132.2 174.3 231.9 64.0 71.5 93.2 115.0 47.1 55.8 64.7 77.5 Additional statistics can be found in our online data analysis tools. Page 44 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. AHR060 Benefits All Organization Summary Organization Size Analysis Under 1,000 FTEs M1 M2 M3 M4 P1 P2 P3 P4 P5 U1 U2 U3 U4 ORGS ORG AVG SAL ($000) ORG AVG TOTAL COMP ($000) 9 5 93.0 120.5 100.2 136.6 12 17 8 56.3 69.9 85.7 58.9 73.9 92.3 1,000 - 4,999 FTEs ORGS 13 43 23 7 23 65 58 21 5 21 20 6 ORG AVG SAL ($000) 76.2 99.2 121.5 154.4 48.5 58.5 72.9 87.8 43.4 46.7 54.0 57.6 ORG AVG TOTAL COMP ($000) 80.2 106.7 135.8 180.4 50.0 60.4 76.5 93.7 5,000 - 19,999 FTEs ORGS 15 42 21 8 19 54 49 17 44.4 47.9 54.9 59.0 8 21 15 Midpoint Analysis ORGS M1 M2 M3 M4 P1 P2 P3 P4 P5 U1 U2 U3 U4 33 101 52 20 51 133 137 50 6 17 46 41 10 ORG AVG MID ($000) 81.3 99.0 120.5 144.4 50.3 59.3 73.4 87.1 98.4 40.2 44.2 49.6 57.3 ORG AVG SAL ($000) 78.2 98.9 131.1 142.1 47.5 54.9 68.5 82.7 36.7 39.4 47.2 81.0 107.0 147.7 153.5 48.8 55.9 70.4 85.7 ORGS ORG AVG SAL ($000) ORG AVG TOTAL COMP ($000) 15 24 28 13 50.1 56.6 74.2 91.5 51.7 57.9 75.9 93.9 8 11 11 37.1 41.5 47.5 37.1 42.2 48.2 9 28 12 37.3 40.4 48.1 74.8 97.2 119.5 78.6 102.7 126.2 Target Bonus Analysis % OF ORGS WITH POSITION BONUS ELIGIBLE ORG AVG COMPARATIO 94.5 99.1 103.2 101.5 96.5 95.7 97.3 99.7 97.0 94.9 97.3 101.1 96.2 M1 M2 M3 M4 P1 P2 P3 P4 P5 U1 U2 U3 U4 59.0 67.2 73.8 65.0 52.5 41.3 47.4 49.2 33.3 27.3 38.2 33.3 40.0 % OF ORGS WITH TARGET BONUS 53.8 54.1 68.9 60.0 42.6 30.3 37.5 40.7 33.3 22.7 32.7 27.1 33.3 See the Compensation Differentials section to estimate compensation for unpublished geographic areas or industry classifications. Towers Watson Data Services 20,000 FTEs or More ORG AVG TOTAL COMP ($000) ORG AVG BONUS TARGET ($000) 7.8 12.2 21.4 30.3 2.6 3.8 6.3 8.2 8.8 1.6 2.6 2.4 3.4 ORG AVG PAID FOR THOSE WITH ORG AVG TARGET AS % TARGET OF SALARY BONUS ($000) 9.4 12.2 16.9 20.1 5.4 6.3 8.7 9.5 8.7 3.8 5.9 4.8 5.6 6.8 12.6 19.1 27.4 2.8 3.8 5.9 8.8 8.4 1.4 3.0 2.4 2.4 ORG AVG BONUS AS % OF TARGET BONUS 96.0 97.9 93.2 100.6 112.0 101.8 97.0 107.6 110.3 111.2 121.8 107.8 101.7 Additional statistics can be found in our online data analysis tools. Page 45 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. AHR130 Employee Development/Training Generalist/Multidiscipline All Organization Summary Description: Develops, implements and evaluates employee development plans and programs to support organizational needs as a generalist or in a combination of disciplines, such as management development, talent management, succession planning, technical or nontechnical training, or e-learning | Monitors employee development and training programs, assesses needs and results, develops new programs and modifies existing programs. BONUS AND/OR OTHER CASH COMPENSATION ANNUAL SALARY CAREER BAND AND LEVEL All Organizations M1 - Supervisor M2 - Manager M3 - Senior Manager M4 - Group Manager P1 - Entry P2 - Intermediate P3 - Career P4 - Specialist P5 - Master U1 - Entry U2 - Intermediate U3 - Senior U4 - Lead ORGS 39 132 75 34 70 160 163 71 20 13 40 25 8 INCS INC AVG ($000) 170 400 192 85 468 1,638 1,290 391 53 84 99 95 38 66.3 91.3 115.5 137.8 46.5 57.2 71.2 83.4 100.2 34.1 46.3 47.4 45.9 ORG AVG ($000) 75.6 93.0 115.6 138.5 49.9 59.9 71.4 84.7 102.2 37.4 47.3 49.1 47.0 10th ($000) 55.5 73.7 91.0 111.5 41.0 46.8 56.8 67.4 83.7 26.7 36.9 35.1 25th ($000) 63.1 83.8 102.0 126.8 43.5 53.2 63.0 74.7 90.6 32.0 42.3 40.7 36.2 MEDIAN ($000) 73.8 91.7 116.2 137.5 47.9 59.5 71.6 84.0 101.3 39.5 47.8 48.7 46.5 75th ($000) 88.9 103.8 130.0 151.1 57.1 66.0 78.7 94.2 107.3 41.8 52.2 57.2 58.3 90th ($000) 96.2 110.8 140.3 161.5 61.7 73.1 85.7 105.3 129.1 44.6 58.1 62.4 % OF INC AVG % OF INCS PAID ORGS RECVG ($000) PAYING 44.1 60.0 58.9 73.7 43.8 44.4 38.6 34.3 44.4 42.4 28.3 23.2 18.8 8.8 9.9 16.5 26.8 2.5 3.6 5.4 7.0 13.5 1.0 2.6 1.9 2.7 41.0 55.3 56.0 67.6 58.6 49.4 44.8 52.1 40.0 30.8 32.5 60.0 37.5 See the Compensation Differentials section to estimate compensation for unpublished geographic areas or industry classifications. Towers Watson Data Services ORG AVG PAID ($000) 8.1 10.6 20.5 28.3 3.5 3.8 6.0 7.6 11.5 1.8 2.8 2.1 2.7 TOTAL CASH COMPENSATION % OF ORG AVG SAL 10.2 10.9 18.1 19.9 7.0 6.2 8.2 8.8 11.6 4.7 5.9 4.1 5.2 INC AVG ($000) 70.4 97.6 126.2 158.8 47.9 59.3 73.7 86.7 108.0 34.4 47.2 48.2 46.7 ORG AVG ($000) 78.9 98.5 126.7 157.6 51.7 61.6 73.8 88.4 106.5 38.0 48.2 50.2 47.6 10th ($000) 58.1 75.6 94.6 113.1 41.4 47.8 58.7 68.0 83.7 27.0 37.2 36.2 25th ($000) 63.1 88.1 108.9 141.4 44.8 54.4 63.9 77.0 98.4 32.4 42.3 40.7 37.8 MEDIAN ($000) 74.2 97.4 125.8 154.3 49.5 62.3 74.0 90.2 104.7 39.5 48.2 50.8 46.5 75th ($000) 94.1 110.0 142.8 173.6 59.3 67.2 82.5 96.6 115.2 43.3 53.7 59.1 58.8 90th ($000) 102.2 123.4 165.4 209.9 65.6 75.8 90.5 109.3 129.7 46.0 58.4 65.1 Additional statistics can be found in our online data analysis tools. Page 46 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. AHR130 Employee Development/Training Generalist/Multidiscipline All Organization Summary Organization Size Analysis Under 1,000 FTEs M1 M2 M3 M4 P1 P2 P3 P4 P5 U1 U2 U3 U4 ORGS ORG AVG SAL ($000) ORG AVG TOTAL COMP ($000) 12 8 88.9 107.5 95.2 114.4 21 18 9 59.3 73.2 86.9 61.5 76.4 90.7 6 42.8 43.3 1,000 - 4,999 FTEs ORGS ORG AVG SAL ($000) ORG AVG TOTAL COMP ($000) 15 7 47.3 52.2 48.5 53.5 7 47 17 9 17 49 59 26 9 76.2 96.8 121.0 133.7 47.7 61.1 71.5 85.6 103.0 80.7 103.1 132.4 147.4 50.0 62.7 74.2 90.0 109.4 5,000 - 19,999 FTEs ORGS ORG AVG TOTAL COMP ($000) 13 6 5 46.6 50.6 47.0 47.0 51.5 47.8 15 42 30 14 28 59 52 21 5 Midpoint Analysis ORGS M1 M2 M3 M4 P1 P2 P3 P4 P5 U1 U2 U3 U4 36 117 67 31 64 145 143 65 17 13 32 22 6 ORG AVG MID ($000) 78.3 94.2 117.4 141.3 53.0 62.7 72.6 86.6 102.8 39.2 47.1 48.7 49.7 72.4 91.8 114.7 143.0 49.8 58.4 69.6 84.0 104.9 75.1 95.3 126.0 162.4 51.4 59.7 71.2 86.6 104.9 ORGS 14 31 20 10 21 31 34 15 5 7 9 6 ORG AVG SAL ($000) 74.1 90.7 115.7 139.5 52.5 60.9 72.9 82.5 100.2 36.0 46.7 50.5 ORG AVG TOTAL COMP ($000) 77.6 97.1 127.7 164.9 54.5 63.5 75.9 86.8 104.6 36.5 47.5 51.8 Target Bonus Analysis % OF ORGS WITH POSITION BONUS ELIGIBLE ORG AVG COMPARATIO 96.6 98.8 98.5 98.1 94.2 95.5 98.3 97.8 99.4 95.4 100.3 100.9 94.4 M1 M2 M3 M4 P1 P2 P3 P4 P5 U1 U2 U3 U4 43.6 61.4 66.7 70.6 60.0 46.9 45.4 50.7 40.0 38.5 35.0 60.0 62.5 % OF ORGS WITH TARGET BONUS 38.5 51.5 53.3 52.9 50.0 40.0 38.7 42.3 40.0 30.8 25.0 36.0 37.5 See the Compensation Differentials section to estimate compensation for unpublished geographic areas or industry classifications. Towers Watson Data Services 20,000 FTEs or More ORG AVG SAL ($000) ORG AVG BONUS TARGET ($000) 6.7 11.5 19.7 27.5 2.8 4.1 6.3 7.8 12.3 1.0 2.1 1.7 2.8 ORG AVG PAID FOR THOSE WITH ORG AVG TARGET AS % TARGET OF SALARY BONUS ($000) 8.7 12.0 16.5 20.3 5.7 6.7 8.5 9.0 12.5 3.0 4.5 3.6 7.0 7.0 10.5 19.8 30.1 3.1 4.1 5.9 7.7 11.3 1.4 2.1 1.8 2.0 ORG AVG BONUS AS % OF TARGET BONUS 111.2 90.5 105.8 105.3 109.8 103.7 97.5 102.2 98.5 101.6 113.5 106.6 86.5 Additional statistics can be found in our online data analysis tools. Page 47 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. AHR150 Human Resources Information Systems (HRIS) All Organization Summary Description: Processes the organizations human resource information using the most efficient and cost-effective computer systems and applications | Researches, analyzes, designs and maintains information systems in support of human resource administration and projects | Monitors HR information needs and designs new or modifies existing systems to meet changing requirements. BONUS AND/OR OTHER CASH COMPENSATION ANNUAL SALARY CAREER BAND AND LEVEL All Organizations M1 - Supervisor M2 - Manager M3 - Senior Manager M4 - Group Manager P1 - Entry P2 - Intermediate P3 - Career P4 - Specialist P5 - Master U1 - Entry U2 - Intermediate U3 - Senior U4 - Lead ORGS 25 84 40 8 52 107 123 56 8 11 29 24 7 INCS INC AVG ($000) 29 108 46 8 81 193 290 90 9 76 91 67 9 79.2 107.6 120.0 132.2 51.8 61.8 79.0 91.9 98.6 38.0 43.3 51.6 48.7 ORG AVG ($000) 79.4 107.6 119.9 132.2 52.1 62.5 77.0 91.2 100.8 38.6 45.3 50.7 48.5 10th ($000) 60.0 89.6 100.1 40.5 50.6 60.4 68.9 29.0 36.3 41.4 25th ($000) 69.8 98.6 108.2 113.8 47.8 55.8 69.2 78.6 82.6 32.4 40.7 43.9 46.3 MEDIAN ($000) 77.8 108.1 121.8 129.8 52.8 61.7 78.0 90.6 97.6 38.1 44.1 50.4 47.0 75th ($000) 93.2 118.5 129.6 151.2 56.0 68.1 84.9 101.1 117.9 46.1 49.5 56.5 50.9 90th ($000) 98.2 124.0 141.0 64.4 76.1 93.3 118.3 48.0 56.0 62.5 % OF INC AVG % OF INCS PAID ORGS RECVG ($000) PAYING 44.8 57.4 65.2 37.5 28.4 39.9 35.5 53.3 22.2 12.0 38.5 13.4 8.5 11.3 24.4 16.8 3.3 4.2 6.1 9.4 13.4 1.3 1.8 1.6 48.0 60.7 62.5 37.5 32.7 42.1 53.7 62.5 25.0 27.3 41.4 25.0 See the Compensation Differentials section to estimate compensation for unpublished geographic areas or industry classifications. Towers Watson Data Services ORG AVG PAID ($000) 8.3 10.6 25.5 16.8 3.4 4.2 5.8 9.0 13.4 1.3 1.6 1.4 TOTAL CASH COMPENSATION % OF ORG AVG SAL 10.6 9.8 20.5 12.2 6.1 6.6 7.3 9.3 12.5 3.8 3.7 2.8 INC AVG ($000) 83.0 114.3 135.8 138.5 52.8 63.5 81.3 96.9 101.6 38.3 44.2 52.0 49.0 ORG AVG ($000) 83.4 113.8 135.8 138.5 53.2 64.2 80.0 96.7 104.2 38.9 45.9 51.0 48.9 10th ($000) 60.8 93.5 100.2 40.5 50.6 60.6 68.9 29.4 37.0 41.4 25th ($000) 74.4 101.1 116.4 115.6 47.9 57.9 71.6 80.1 82.6 33.3 41.0 44.1 46.5 MEDIAN ($000) 80.0 115.4 134.0 135.2 54.1 63.6 81.2 97.5 102.7 38.1 45.7 50.4 49.4 75th ($000) 97.0 124.0 154.4 167.0 57.5 71.2 87.3 109.0 125.4 46.1 50.9 56.9 50.9 90th ($000) 106.3 130.6 165.4 65.7 79.4 96.7 129.2 48.0 56.0 62.5 Additional statistics can be found in our online data analysis tools. Page 48 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. AHR150 Human Resources Information Systems (HRIS) All Organization Summary Organization Size Analysis Under 1,000 FTEs M1 M2 M3 M4 P1 P2 P3 P4 P5 U1 U2 U3 U4 ORGS ORG AVG SAL ($000) ORG AVG TOTAL COMP ($000) 10 10 65.8 74.7 67.2 78.4 1,000 - 4,999 FTEs ORGS ORG AVG SAL ($000) ORG AVG TOTAL COMP ($000) 19 39 45 30 53.2 63.2 79.1 88.6 7 9 52.0 47.7 7 23 12 80.7 113.3 115.4 5,000 - 19,999 FTEs ORGS ORG AVG TOTAL COMP ($000) 55.0 65.5 82.6 94.0 18 39 44 11 50.1 60.9 74.7 94.0 52.5 48.2 7 14 10 37.6 42.7 52.3 89.1 120.9 129.4 10 38 18 Midpoint Analysis ORGS M1 M2 M3 M4 P1 P2 P3 P4 P5 U1 U2 U3 U4 21 77 37 5 45 97 112 46 10 24 19 5 ORG AVG MID ($000) 80.9 104.1 119.3 138.0 55.1 65.2 78.6 91.5 42.7 45.4 53.6 51.0 80.0 103.8 122.4 ORGS ORG AVG SAL ($000) ORG AVG TOTAL COMP ($000) 51.1 62.2 77.1 100.3 14 19 24 12 53.2 62.6 78.3 95.7 53.6 64.4 80.8 100.9 37.8 43.1 52.5 7 43.0 44.1 81.0 109.8 140.0 6 21 8 76.3 108.4 118.8 81.0 114.0 131.1 Target Bonus Analysis % OF ORGS WITH POSITION BONUS ELIGIBLE ORG AVG COMPARATIO 98.2 103.4 100.5 95.8 94.6 95.8 98.0 99.7 90.4 99.7 94.6 95.0 M1 M2 M3 M4 P1 P2 P3 P4 P5 U1 U2 U3 U4 44.0 66.7 67.5 25.0 38.5 43.0 48.0 66.1 25.0 27.3 34.5 25.0 % OF ORGS WITH TARGET BONUS 36.0 58.3 65.0 25.0 30.8 37.4 36.6 50.0 25.0 27.3 31.0 25.0 See the Compensation Differentials section to estimate compensation for unpublished geographic areas or industry classifications. Towers Watson Data Services 20,000 FTEs or More ORG AVG SAL ($000) ORG AVG BONUS TARGET ($000) 9.0 12.1 23.2 28.9 3.3 4.1 6.2 9.0 13.0 1.2 1.9 1.8 ORG AVG PAID FOR THOSE WITH ORG AVG TARGET AS % TARGET OF SALARY BONUS ($000) 11.2 11.4 18.7 22.0 5.9 6.6 8.0 9.4 12.0 3.7 4.2 3.7 9.3 10.4 25.4 3.3 4.0 6.4 9.0 13.4 1.1 1.6 1.5 ORG AVG BONUS AS % OF TARGET BONUS 95.3 87.9 110.1 96.9 97.5 99.6 99.3 104.8 87.6 85.1 65.2 Additional statistics can be found in our online data analysis tools. Page 49 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. AHS Environmental Health and Safety Towers Watson Data Services Page 50 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. AHS030 Health and Safety All Organization Summary Description: Conducts studies and investigations to ensure compliance with government safety and health laws, standards and regulations, and industrial hygiene | Investigates accidents and promotes safety-conscious work performance and training programs | Provides safety performance measures | Determines root cause analyses. BONUS AND/OR OTHER CASH COMPENSATION ANNUAL SALARY CAREER BAND AND LEVEL All Organizations M1 - Supervisor M2 - Manager M3 - Senior Manager P1 - Entry P2 - Intermediate P3 - Career P4 - Specialist T1 - Entry T2 - Intermediate ORGS 10 40 12 19 39 40 16 5 9 INCS INC AVG ($000) 17 130 27 112 152 263 59 5 62 87.7 87.6 112.5 52.1 60.2 74.3 92.0 39.3 44.0 ORG AVG ($000) 90.8 91.9 110.0 53.0 62.7 72.7 86.1 39.3 44.5 10th ($000) 66.8 70.4 85.1 40.8 50.5 52.9 66.6 25th ($000) 72.8 82.8 88.0 44.3 56.2 61.0 73.2 36.3 40.9 MEDIAN ($000) 85.9 91.5 113.1 54.6 60.6 73.4 88.1 38.1 45.1 75th ($000) 111.1 101.3 124.6 61.4 70.7 78.8 95.1 42.9 48.1 90th ($000) 114.8 112.5 133.1 65.0 77.2 92.2 103.7 % OF INC AVG % OF INCS PAID ORGS RECVG ($000) PAYING TOTAL CASH COMPENSATION % OF ORG AVG SAL 17.6 53.1 62.5 10.0 33.6 32.3 13.6 4.3 10.0 20.0 2.9 4.7 5.9 11.4 30.0 55.0 66.7 31.6 35.9 35.0 31.3 4.3 10.1 15.9 3.2 4.1 5.6 11.4 5.0 10.8 14.1 6.1 6.8 7.2 12.4 48.3 2.7 44.4 3.0 6.5 See the Compensation Differentials section to estimate compensation for unpublished geographic areas or industry classifications. Towers Watson Data Services ORG AVG PAID ($000) INC AVG ($000) 88.4 93.7 125.8 52.4 61.9 77.2 95.7 40.1 45.2 ORG AVG ($000) 92.1 97.2 120.0 54.0 64.1 74.5 89.5 40.1 45.6 10th ($000) 69.8 75.3 87.2 40.8 50.9 53.0 66.6 25th ($000) 72.8 84.7 99.7 45.8 56.9 61.6 73.5 36.3 41.6 MEDIAN ($000) 88.8 94.9 117.9 57.9 64.5 76.9 92.8 38.1 45.1 75th ($000) 111.1 107.0 138.1 61.4 72.5 85.8 100.3 45.0 51.5 90th ($000) 118.2 124.1 159.2 65.0 77.2 95.1 110.3 Additional statistics can be found in our online data analysis tools. Page 51 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. AHS030 Health and Safety All Organization Summary Organization Size Analysis Under 1,000 FTEs ORGS M1 M2 M3 P1 P2 P3 P4 T1 T2 8 ORG AVG SAL ($000) 74.3 ORG AVG TOTAL COMP ($000) 76.3 1,000 - 4,999 FTEs ORGS ORG AVG SAL ($000) ORG AVG TOTAL COMP ($000) 10 100.7 107.1 5 12 10 8 49.2 70.1 74.1 82.9 51.4 71.0 76.6 86.0 5,000 - 19,999 FTEs ORGS 5 18 5 7 18 12 6 Midpoint Analysis ORGS M1 M2 M3 P1 P2 P3 P4 T1 T2 8 32 9 17 34 34 13 6 ORG AVG MID ($000) 81.1 93.4 112.4 55.9 63.1 77.4 90.3 47.8 ORG AVG SAL ($000) 94.5 91.2 105.6 59.4 59.3 70.9 89.7 95.7 97.0 118.2 60.2 60.7 72.4 94.9 ORGS ORG AVG SAL ($000) ORG AVG TOTAL COMP ($000) 10 82.9 86.7 5 9 10 44.0 59.6 72.1 44.4 61.6 73.7 Target Bonus Analysis % OF ORGS WITH POSITION BONUS ELIGIBLE ORG AVG COMPARATIO 112.0 98.5 97.8 94.8 99.4 93.9 95.3 93.0 M1 M2 M3 P1 P2 P3 P4 T1 T2 50.0 57.5 75.0 42.1 35.9 37.5 31.3 33.3 % OF ORGS WITH TARGET BONUS 30.0 45.0 75.0 36.8 30.8 32.5 31.3 33.3 See the Compensation Differentials section to estimate compensation for unpublished geographic areas or industry classifications. Towers Watson Data Services 20,000 FTEs or More ORG AVG TOTAL COMP ($000) ORG AVG BONUS TARGET ($000) 8.0 10.0 17.8 3.0 4.5 6.8 10.3 2.6 ORG AVG PAID FOR THOSE WITH ORG AVG TARGET AS % TARGET OF SALARY BONUS ($000) 8.0 11.3 16.0 5.9 7.2 8.9 11.3 4.3 11.0 15.9 3.2 4.8 6.5 11.5 5.7 4.4 ORG AVG BONUS AS % OF TARGET BONUS 96.1 94.6 88.1 103.4 96.3 95.3 113.6 137.4 Additional statistics can be found in our online data analysis tools. Page 52 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. About Us Towers Watson Data Services Page 53 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. About Us Towers Watson Data Services Page 54 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. About Us Towers Watson Data Services Page 55 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. About Us Towers Watson Data Services Page 56 2015 CSR General Industry Human Resources Compensation Survey Report - U.S. About Us Towers Watson Data Services Page 57 Towers Watson Data Services Page 58
