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1 Student Workbook BSBHRM505 Manage remuneration and employee benefits 1 st Edition 2015 Part of a suite of support materials for the BSB Business Services Training Package

2 Acknowledgement Innovation and Business Industry Skills Council (IBSA) would like to acknowledge Impact Training and Development Solutions for their assistance with the development of the resource for BSBHRM505A. BSBHRM505A writer: Joanna Hull and Tracey Badior BSBHRM505A industry reviewer: Kristen Miller BSBHRM505B revision by David Grubisich Revised by IBSA for BSBHRM505 (2015) Copyright and Trade Mark Statement All rights reserved. Apart from any use permitted under the Copyright Act 1968, no part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, or otherwise, without written permission from the publisher, Innovation and Business Industry Skills Council Ltd ( IBSA ). Use of this work for purposes other than those indicated above, requires the prior written permission of IBSA. Requests should be addressed to Product Development Manager, IBSA, Level 11, 176 Wellington Pde, East Melbourne VIC 3002 or Innovation and Business Skills Australia, IBSA and the IBSA logo are trade marks of IBSA. Disclaimer Care has been taken in the preparation of the material in this document, but, to the extent permitted by law, IBSA and the original developer do not warrant that any licensing or registration requirements specified in this document are either complete or up-to-date for your State or Territory or that the information contained in this document is error-free or fit for any particular purpose. To the extent permitted by law, IBSA and the original developer do not accept any liability for any damage or loss (including loss of profits, loss of revenue, indirect and consequential loss) incurred by any person as a result of relying on the information contained in this document. The information is provided on the basis that all persons accessing the information contained in this document undertake responsibility for assessing the relevance and accuracy of its content. If this information appears online, no responsibility is taken for any information or services which may appear on any linked websites, or other linked information sources, that are not controlled by IBSA. Use of versions of this document made available online or in other electronic formats is subject to the applicable terms of use. To the extent permitted by law, all implied terms are excluded from the arrangement under which this document is purchased from IBSA, and, if any term or condition that cannot lawfully be excluded is implied by law into, or deemed to apply to, that arrangement, then the liability of IBSA, and the purchaser s sole remedy, for a breach of the term or condition is limited, at IBSA s option, to any one of the following, as applicable: (a) if the breach relates to goods: (i) repairing; (ii) replacing; or (iii) paying the cost of repairing or replacing, the goods; or (b) if the breach relates to services: (i) re-supplying; or (ii) paying the cost of re-supplying, the services. Published by: Innovation and Business Industry Skills Council Ltd Level Wellington Pde East Melbourne VIC 3002 Phone: Fax: ISBN: Stock code: BSBHRM5051W First published: July st edition version: 1 Release date: July 2015

3 Table of Contents Introduction...1 Features of the training program...1 Structure of the training program...1 Recommended reading...1 Section 1 Introduction to Remuneration and Benefits...4 What skills will you need?...4 Managing remuneration and benefits...5 Understanding your organisation...9 The role of human resources professionals Section summary Further reading Section checklist Section 2 Strategy Design and Approval What skills will you need? Designing a remuneration strategy Strategic goals Operational plans Remuneration policies and programs Considering employee populations Ensuring best practice Employer of choice Minimum entitlements Legislative requirements Developing options for consideration Presenting options for approval Documenting and storing remuneration policies and programs Section summary Further reading Section checklist Section 3 Remuneration Policy What skills will you need? What is a remuneration policy? Pay structure Types of remuneration Market competitiveness Section summary BSBHRM505 Manage remuneration and employee benefits 1 st edition version: 1

4 Further reading Section checklist Section 4 Performance Management Programs What skills will you need? Introduction Performance review cycle Setting expectations Evaluating performance Section summary Further reading Section checklist Section 5 Performance Reward What skills will you need? Introduction Timing of reward payments Reward methods Salary packaging Employee benefits Section summary Further reading Section checklist Section 6 Remuneration Calculations What skills will you need? Calculating remuneration costs and budgets Merit-increase budgets Section summary Further reading Section checklist Section 7 Review Remuneration Strategy Effectiveness What skills will you need? Review remuneration strategy effectiveness Why review strategy effectiveness? Strategies to review effectiveness Amending strategy plans Section summary Further reading Section checklist Appendices Appendix 1: Answers to selected learning activities st edition version: 1 BSBHRM505 Manage remuneration and employee benefits

5 Student Workbook Introduction Introduction Features of the training program The key features of this program are: Student Workbook Self-paced learning activities to help you to understand key concepts and terms. The Student Workbook is broken down into several sections. Facilitator-led sessions Challenging and interesting learning activities that can be completed in the classroom or by distance learning that will help you consolidate and apply what you have learned in the Student Workbook. Assessment tasks Summative assessments where you can apply your new skills and knowledge to solve authentic workplace tasks and problems. Structure of the training program This training program introduces you to the skills and knowledge required to implement an organisation s remuneration and benefits plan. Specifically, you will develop the skills and knowledge in the following topic areas: 1. Introduction to remuneration and benefits 2. Strategy design and approval 3. Remuneration policy 4. Performance management 5. Performance reward 6. Review remuneration strategy effectiveness 7. Remuneration calculation. Your facilitator may choose to combine or split sessions. For example, in some cases, this training program may be delivered in two or three sessions, or in others, as many as eight sessions. Recommended reading Some recommended reading for this unit includes: Anthony, W., Kacmar, K., and Perrewe, P., 2002, Strategic compensation systems, in: Human resource management, 4th edn, South-Western, Ohio, pp Australian Government, 2015, Businesses, Australian Taxation Office, viewed July 2015, < Australian Government, 2015, Salary sacrifice arrangements for employees, Australian Taxation Office, viewed July 2015, BSBHRM505 Manage remuneration and employee benefits 1 st edition version: 1 Page 1 of 111

6 Introduction Student Workbook < Australian Government, 2015, Wages, conditions and entitlements, Business.gov.au, viewed July 2015, < Australian Government, 2015, Withholding from allowances, Australian Taxation Office, viewed July 2015, < Bank of Queensland, 2013, Remuneration policy, Bank of Queensland, viewed July 2015, < information/human%20resource%20%20remuneration%20committee%20 Charter%20-%20approved%2030%20July% pdf>. Egan, J., Taylor, K., Khoury, D., 1988, Remuneration: Employee and executive reward management, Business Law Education Centre, Melbourne. Fair Work Ombudsman, 2010, National Employment Standards, Fair Work Australia Online, viewed July 2015, < Fair Work Ombudsman, 2015, Awards, Fair Work Australia, viewed July 2015, < Hewitt Associates, 2011, Benefits of high engagement, Aon Hewitt Best Employer, viewed July 2015, < benefits.htm>. Hewitt Associates, 2011, What is employee engagement?, Aon Hewitt Best Employer, viewed July 2015, < emp_engagement.htm>. Human Capital, 2010, Employer branding must be linked to reward, HC Online, viewed July 2015, < Masternak, R. L., 2009, Gainsharing or profit sharing: the right tool for the right organisation, Masternak & Associates, viewed July 2015, < National Australia Bank, 2013, NAB s remuneration philosophy and its performance management and executive talent frameworks, National Australia Bank, viewed July 2015, < our-business/remuneration-framework.doc>. Shell, 2011, Rewards and benefits, Shell Global, viewed July 2015, < Top Drawer Consultants, 2001, Remuneration: making it fair, making it work, Top Drawer Consultants, Wellington. Please note that any URLs contained in the recommended reading, learning content and learning activities of this publication were checked for currency during the production process. Note, however, that IBSA cannot vouch for the ongoing currency of URLs. 1 st edition version: 1 BSBHRM505 Manage remuneration and employee benefits Page 2 of 111

7 Student Workbook Introduction Every endeavour has been made to provide a full reference for all web links. Where URLs are not current we recommend using the reference information provided to search for the source in your chosen search engine. BSBHRM505 Manage remuneration and employee benefits 1 st edition version: 1 Page 3 of 111

8 Section 1 Introduction to Remuneration and Benefits Student Workbook Section 1 Introduction to Remuneration and Benefits This section introduces you to the basic concepts of managing remuneration and benefits. Understanding the needs of your organisation is an essential foundation for developing a remuneration strategy. This section will also look at how to understand the needs of the organisation, and it covers the role and responsibilities of human resource professionals when developing and implementing a remuneration strategy. Scenario: Fast Track Couriers The value of effective remuneration strategies Francis has been asked to develop a remuneration strategy for her employer, Fast Track Couriers. The managers at Fast Track inform Francis that they have had problems retaining valuable staff, and feel that redeveloping the remuneration strategy may decrease staff turnover. Francis supports a review of the remuneration strategy because she has had firsthand experience of the benefits that result from improved remuneration strategies. These improvements have included: maximised human resources productivity greater ability to achieve organisational human resources objectives greater ability to meet the overall organisational objective to increase profitability strong influences over the achievement of both short-term and long-term strategies. 1 Francis doesn t need anyone to tell her that how to best structure pay should be one of her central concerns, both in her current task and as a human resources professional. What skills will you need? In order to work effectively as a human resources professional, you must be able to: understand the scope of managing remunerations and benefits understand what is involved in remuneration and benefits planning understand the role and responsibilities of human resource professionals responsible for remuneration and benefits planning. 1 Anthony, W., Kacmar, K., and Perrewe, P., 2002, Strategic compensation systems, Human resource management, 4th edn, South-Western, Ohio, p st edition version: 1 BSBHRM505 Manage remuneration and employee benefits Page 4 of 111

9 Student Workbook Section 1 Introduction to Remuneration and Benefits Managing remuneration and benefits Managing remuneration and benefits includes all of the functions associated with remuneration such as: salary packaging salary benchmarking market rate reviews legal compliance incentive plans superannuation company vehicles annual leave long service leave paid parental leave sick leave family/carer s leave study leave leave without pay allowances employee share plans legal requirements with regards to employee benefits. In recent years, Australia has seen low unemployment and a shortage of skilled labour, both of which have resulted in remuneration and benefits playing a critical role in attracting and retaining talent in the workplace. Employees satisfaction with their remuneration and benefits often depends on what they perceive as fair or equitable in other words, what do other people in the same job get from their employers? As a human resources professional it is important to appreciate the role employee remuneration and benefits can play in attracting and retaining talent and motivating employees to perform in their role. An organisation s remuneration strategy, when fully developed, can make a significant contribution to the achievement of its strategic business goals. Often there are strong links between the quality of remuneration, employee productivity, and job satisfaction. Interviewing employees in regards to their remuneration package can provide valuable insight into how the impact of remuneration on employee satisfaction and productivity in a particular work environment. Learning activity: Remuneration and benefits Use the questions below to interview three friends or family members regarding the remuneration and benefits provided by their employer. Interview questions Do you believe that you are paid fair and competitive compensation? Why or why not? Interview 1 BSBHRM505 Manage remuneration and employee benefits 1 st edition version: 1 Page 5 of 111

10 Section 1 Introduction to Remuneration and Benefits Student Workbook Interview 2 Interview 3 Does the amount you are paid affect the way in which you do your job? Why or why not? Interview 1 Interview 2 Interview 3 Would you leave your job if you felt you were not being paid fairly and competitively, even if all other components of your role and employment were good? Why or why not? Interview 1 Interview 2 1 st edition version: 1 BSBHRM505 Manage remuneration and employee benefits Page 6 of 111

11 Student Workbook Section 1 Introduction to Remuneration and Benefits Interview 3 Do you know and understand how your employer determines the amount you are paid? Interview 1 Interview 2 Interview 3 When have you been most satisfied with your remuneration and benefits? Why were you satisfied with that situation? Interview 1 Interview 2 Interview 3 BSBHRM505 Manage remuneration and employee benefits 1 st edition version: 1 Page 7 of 111

12 Section 1 Introduction to Remuneration and Benefits Student Workbook What could your organisation do to improve the way you feel about your remuneration and benefits? Interview 1 Interview 2 Interview 3 Reflection questions Consider the way in which the people you interviewed feel about their pay and the way in which they perform their work. Are there any recognisable trends? Why might this be the case? Based on your own experiences and the responses to the interview questions above, do you believe that you can ever satisfy an employee s needs with regards to pay? Does anyone ever feel they are paid enough? Why or why not? 1 st edition version: 1 BSBHRM505 Manage remuneration and employee benefits Page 8 of 111

13 Student Workbook Section 1 Introduction to Remuneration and Benefits What are some potential impacts on an organisation if its employees feel that they are not adequately compensated? How could this type of interview benefit human resource professionals in the workplace? Understanding your organisation It is important that you have a good understanding of the organisation and employees prior to developing and implementing a remuneration strategy. To do this effectively you should research and understand your organisation s: strategic and operational plans performance management systems and processes organisational culture employee value proposition employee engagement scores and strategy relevant organisational policies and procedures. Knowledge and understanding of each of the above will assist you to develop a remuneration strategy that assists the organisation to achieve its goals. This is because you know more about the organisation, such as: what the organisation is trying to achieve the current issues facing the organisation BSBHRM505 Manage remuneration and employee benefits 1 st edition version: 1 Page 9 of 111

14 Section 1 Introduction to Remuneration and Benefits Student Workbook the history of the organisation and employees expectations of management and employees. This knowledge can be obtained by speaking to the general manager and operations manager to access copies of an organisation s strategic and operational plans, or to access information regarding the organisation s employment brand by speaking with HR managers, recruitment agencies and new employees. Other useful documents include recruitment policies and recent job advertisements. Learning activity: Understanding your organisation In the space provided below, detail how and where you would obtain information for each of the areas listed. This includes who you would approach and where you would look. You should complete this based on the practice of a specific organisation; either one you currently work for, or an organisation with which you are familiar. Strategic and operational plans Performance management systems and processes Organisational culture Employee value proposition 1 st edition version: 1 BSBHRM505 Manage remuneration and employee benefits Page 10 of 111

15 Student Workbook Section 1 Introduction to Remuneration and Benefits Employee engagement Relevant organisational policies and procedures The role of human resources professionals Human resources professionals are responsible for managing the remuneration and benefits programs within an organisation. Specific responsibilities can vary depending on the organisation; however, generally human resource professionals are responsible for the following: Remuneration strategy design Ensuring the program is aligned to and supports the achievement of strategic and operational plans. Partnering with management to design a program that meets their needs and is practical for their business. Researching best practice. Ensuring competitive remuneration. Reuneration strategy implementation Educating managers and employees regarding participation within programs and access to benefits. Communicating to managers and employees regarding programs and benefits. Working with the payroll department to ensure programs are actioned correctly. Providing support to managers throughout implementation to ensure the success of the program. Remuneration strategy review Conducting regular reviews to ensure the effectiveness of the programs. Updating program information to ensure accuracy and currency of information. It is important that you understand your role and responsibilities with regards to managing remuneration and benefits to ensure that you deliver programs that meet the expectations of the business. BSBHRM505 Manage remuneration and employee benefits 1 st edition version: 1 Page 11 of 111

16 Section 1 Introduction to Remuneration and Benefits Student Workbook Learning activity: Role of human resource professionals Use the internet to search for a job advertisement for a Remuneration and Benefits Manager. What are the responsibilities of the role? What knowledge and skills are required for this role? How would you rate yourself against the skills and knowledge required? For the skills and knowledge areas that you feel less confident with, what could you do to develop those skills knowledge? and 1 st edition version: 1 BSBHRM505 Manage remuneration and employee benefits Page 12 of 111

17 Student Workbook Section 1 Introduction to Remuneration and Benefits Section summary You should now understand the basic concepts of managing remuneration and benefits and the importance of understanding the needs of your organisation. You should understand the role and responsibilities of human resource professionals when developing and implementing a remuneration strategy. Further reading Anthony, W., Kacmar, K., and Perrewe, P., 2002, Strategic compensation systems, Human resource management, 4th edn, South-Western, Ohio, pp Section checklist Before you proceed to the next section, make sure that you are able to: understand the scope of managing remunerations and benefits understand what is involved in remuneration and benefits planning understand the role and responsibilities of human resource professionals responsible for remuneration and benefits planning. BSBHRM505 Manage remuneration and employee benefits 1 st edition version: 1 Page 13 of 111

18 Section 2 Strategy Design and Approval Student Workbook Section 2 Strategy Design and Approval This section discusses the requirements of an effective remuneration strategy. It covers the essential components of the strategy and how a strategy aids in achieving organisational goals and operational plans. It also covers the legislative requirements of managing remuneration. This section also examines presenting remuneration strategies to senior management for approval, and documentation and storage of remuneration policies and incentive programs. Scenario: Fast Track Couriers Employee engagement Francis has learned that employee engagement plays a significant role in an organisation s productivity and profitability. Based on a Hewitt Best Employers Engagement Model, she gains a quick understanding of employee engagement in order to make remuneration improvements that will suit employees. The engagement model measures three components: say, stay, and strive. The characteristics of these components are: Say The level of positive comments employees currently have to say about the organisation. Stay The level of desire that employees have to remain in the company. Strive The level of exertion and extra effort employees put into their job role. 2 Francis gains an understanding of these factors through observation, discussions with employees and discussions with management. She then considers what type of remuneration improvements might address current dissatisfaction among employees in order to improve the remuneration strategy. What skills will you need? In order to work effectively as a human resources professional, you must be able to: identify the essential components of a remuneration and benefits strategy analyse strategic and operational plans to determine the scope of remuneration and benefits plans research occupational groups to determine requirements undertake research on current practice, recent developments and legislative parameters for the remuneration strategy 2 Hewitt Associates, 2011, What is employee engagement?, Aon Hewitt Best Employer, viewed July 2015, < 1 st edition version: 1 BSBHRM505 Manage remuneration and employee benefits Page 14 of 111

19 Student Workbook Section 2 Strategy Design and Approval ensure employees receive at least their minimum entitlements in accordance with organisational policies and legal requirements present remuneration strategy information to senior leaders to obtain approval for implementation present options showing the link to organisational strategic objectives ensure remuneration policies and programs are documented and stored according to organisational requirements. Designing a remuneration strategy A remuneration strategy details how an organisation will reward and recognise its employees for contributing to the achievement of the organisation s goals and objectives. A good remuneration strategy structures remuneration in a way that provides incentives for employees to achieve in the areas that contribute most to the organisation s goals. Additional benefits (increased wage, improved superannuation, etc.) can be added as a reward and sign of appreciation for good ongoing performance. The design of an organisation s compensation system may have a critical impact on its ability to achieve its strategic goals. For this reason the reward system s philosophy and objectives must reinforce and reflect the organisation s culture, external environment, and business strategy. Among other things, reward systems can influence (1) who is attracted to and who remains with an organisation, (2) an employee s motivation level, and (3) the organisation s operating costs. 3 The impact of a remuneration strategy can be especially clear within sales departments or organisations that rely heavily on the work of their sales staff. Often sales representatives compensation is structured using a base salary that is increased based on actual sales made or accompanied by additional incentives paid on achieving sales targets. Most sales departments and organisations have a sales target or goal that they wish to achieve. Compensating the sales representatives for making sales focuses them on achieving the organisation s goals while simultaneously rewarding them for their contribution. This is an effective remuneration strategy because it drives employee performance in a way that makes a direct and significant contribution to the organisation s success. The model that follows is a visual reminder that strategic and operational plans inform the development of the remuneration strategy. You should keep this in mind when developing your remuneration and benefits strategy. This will help to ensure your strategy includes all of the essential components and supports the organisation in its achievement of goals and objectives. 3 Anthony, W., Kacmar, K., and Perrewe, P., 2005, Strategic compensation systems, Human resource management, 5th edn, Strategic compensation systems, South-Western, Ohio, p BSBHRM505 Manage remuneration and employee benefits 1 st edition version: 1 Page 15 of 111

20 Section 2 Strategy Design and Approval Student Workbook Strategic goals and operational plans Remuneration strategy Strategic goals Remuneration policies and programs Remuneration policy Performance management program Performance reward program An organisation s strategic goals provide the direction for the organisation and therefore should form the basis of any remuneration and benefits strategy. It s important to be able to demonstrate how the remuneration strategy directly impacts the achievement of the organisation s overall strategic business goals. At this stage of the strategy development human resources managers should be identifying the strategic goals of the remuneration and benefits strategy and how these map to the strategic goals of the organisation. This does not include the detail of how the strategy and, ultimately, the goals, will be delivered; rather, it states how the focus of the strategy will ensure it supports the achievement of the organisation s overall business goals. Generally organisations are focused on growth, maintaining the current position or reducing size or operations. The focus of your organisation will determine the focus of your remuneration strategy with each focus area requiring a different approach to remuneration. The example below demonstrates the strategic goals that an organisation could adopt depending on whether it is focused on growth, consolidation or reduction. 1 st edition version: 1 BSBHRM505 Manage remuneration and employee benefits Page 16 of 111

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