All General Market Organizations by Reference Level - Hay Group

2008 Compensation Planning Guide: General Market
Percentile
Total
Points
Market Pricing Table — All General Market Organizations by Reference Level
Base
Salary
Midpoint
Base
Salary
Bonus
(All)
Bonus
Percent
(All)
Total
Cash
(All)
Bonus
(Where
Received)
Bonus
Percent
(Where Recd)
Total Cash
(Bonus
Where Recd)
Level 12 (192S - 227S)
P90 211 55.5 56.5 4.5 9.9 59.7 6.4 13.3 61.4 6.5 15.0 61.3
P75 210 48.4 48.7 2.3 5.6 51.1 3.9
8.4 52.4 4.1 10.0 53.1
Median 209 41.7 40.6 0.4 1.1 42.1 2.1
5.2 44.2 2.6 6.0 44.7
P25 209 36.4 34.3 0.0 0.0 35.3 1.1
2.8 37.2 1.7 4.7 37.4
P10 205 32.4 30.6 0.0 0.0 31.3 0.6
1.4 32.9 1.2 3.0 33.3
Target
Bonus
Target
Bonus
Percent
Target
Total
Cash
Average 209 43.3 42.5 1.6 3.7 44.1 3.0
6.9 45.9 3.4 7.8 46.4
Nbr. of Incumbents 82474 56860 82474 82474 82474 82474 49857 49857 49857 50818 50818 50818
Nbr. of Organizations 457 333 457 457 457 457 290 290 290
230
230 230
Level 13 (228S - 268S)
P90 256 66.0 65.2 6.8 13.0 69.8 9.0 18.4 72.6 9.9 20.0 74.1
P75 248 55.8 55.0 3.3 6.5 58.3 5.6 10.7 61.2 6.3 10.6 62.4
Median 248 48.3 47.2 0.8 1.6 49.1 3.0
6.0 51.9 3.6 7.3 52.5
P25 248 42.1 39.4 0.0 0.0 40.9 1.6
3.5 43.7 2.2 5.0 44.6
P10 236 37.5 34.0 0.0 0.0 34.8 0.8
1.9 37.5 1.5 3.8 38.6
Average 247 50.1 48.5 2.5 5.1 51.1 4.5
9.2 54.1 5.1 10.1 55.1
Nbr. of Incumbents 101846 73241 101846 101846 101846 101846 58997 58997 58997 52134 52429 52134
Nbr. of Organizations 517 389 517 517 517 517 347 347 347
283
283 283
Level 14 (269S - 313S)
P90 299 70.0 69.9 7.4 12.9 75.1 10.4 17.2 81.9 11.9 20.0 83.4
P75 291 61.6 60.7 3.8 6.7 64.2 6.3 10.5 68.7 6.9 11.0 70.0
Median 291 54.5 52.3 0.8 1.5 54.7 3.4
6.2 58.4 4.4 8.0 59.1
P25 291 48.3 44.9 0.0 0.0 46.4 1.9
3.5 49.7 2.7 5.0 50.7
P10 282 42.3 39.3 0.0 0.0 40.2 1.0
1.9 43.2 2.0 4.0 44.5
Average 291 55.6 53.7 2.8 5.1 56.5 5.3
9.4 61.1 6.4 11.2 62.5
Nbr. of Incumbents
Nbr. of Organizations
73093 51477 73093 73093 73093 73093 39898 39898 39898
542 409 542 542 542 542 354 354 354
35549
302
35549
302
35549
302
*Insufficient data to report
Confidential and Proprietary
3-11
haygroup.com

2008 Executive Compensation Report: General Market
Group Head - 0005
Total
Points
(S)
Base
Salary
Midpoint
($000)
Base
Salary
($000)
Referenced by Job Size
Annual Compensation
Incentive
($000)
Incentive
as a % of
Base
Salary
Total
Cash
($000)
Target
Total
($000)
Value of
Long-term
Incentives
($000)
Long-term
Incentives
as a % of
Base Salary
Total
Direct
Compensation
($000)
Percentile
Levels 29-30 (3581S - 5060S)
P90 1 4656 585.8 700.0 770.2 128.6 1339.1 1400.0 1390.0 277.3 2649.5
P75 2 4656 570.0 584.4 486.5 99.3 1101.8 1046.3 1065.9 200.3 2070.5
Median 3 3920 483.0 460.0 389.8 85.5 845.0 815.0 743.3 158.6 1638.0
P25 4 3916 391.7 365.0 271.3 60.3 633.3 614.1 447.6 101.0 1110.7
P10 5 3916 362.4 326.0 132.4 34.4 498.0 526.8 192.4 56.8 743.5
Average 6 4220 479.3 495.3 424.2 88.9 912.3 891.4 850.9 165.4 1708.1
Number of:
Incumbents 59 32 59 58 58 59 52
49 49 53
Organizations 32 16 32 32 32 32 29
26 26 28
Level 30 (4251S - 5060S)
P90 1 4656 574.0 700.0 775.0 135.9 1669.3 1400.0 1735.1 291.0 2986.0
P75 2 4656 570.0 600.1 728.7 116.5 1290.9 1068.2 1065.2 179.0 2468.9
Median 3 4656 471.5 525.0 412.5 82.5 845.0 912.6 718.9 157.5 1638.0
P25 4 4656 381.0 431.1 285.3 60.5 681.8 722.7 581.1 102.7 1441.6
P10 5 4656 364.6 361.0 207.7 46.1 602.8 547.2 381.0 62.6 952.8
Average 6 4666 481.2 556.2 497.3 88.3 1031.9 995.5 1027.6 173.8 1990.6
Number of:
Incumbents 23 13 23 22 22 23 22
19 19 21
Organizations 16 8 16 16 16 16 15
13 13 14
Level 29 (3581S - 4250S)
P90 1 4056 597.9 682.5 612.6 119.7 1194.6 1220.0 1211.2 242.5 2197.0
P75 2 3920 533.3 542.5 442.1 95.7 930.7 950.1 1063.8 205.6 1961.3
Median 3 3916 483.0 440.0 376.3 86.0 841.7 777.8 845.7 159.2 1632.4
P25 4 3916 410.0 352.8 230.8 60.5 618.1 588.3 241.8 81.0 874.1
P10 5 3916 365.6 254.4 68.3 19.3 445.7 428.5 147.9 42.2 636.5
Average 6 3935 478.0 456.4 379.6 89.2 836.0 815.1 739.0 160.1 1522.7
Number of:
Incumbents 36 19 36 36 36 36 30
30 30 32
Organizations 22 13 22 22 22 22 19
18 18 19
Levels 27-28 (2551S - 3580S)
P90 1 3371 700.0 761.0 754.0 149.3 1443.0 1501.5 1358.0 242.0 2016.1
P75 2 3300 546.0 607.5 450.9 105.1 959.0 1023.9 686.4 149.9 1523.3
Median 3 3232 427.3 460.0 350.2 75.0 814.5 825.9 431.3 90.8 1204.1
P25 4 2786 350.2 360.7 215.6 49.3 652.4 582.3 215.0 58.3 933.1
P10 5 2786 213.7 287.8 54.0 21.7 523.3 429.1 111.0 22.2 635.8
Average 6 3098 450.9 502.6 380.6 82.9 876.6 894.8 593.6 120.2 1411.6
Number of:
Incumbents 58 30 58 57 57 58 48
47 47 53
Organizations 45 24 45 44 44 45 40
35 35 41
Level 28 (3021S - 3580S)
P90 1 3536 678.1 765.4 729.4 141.3 1397.9 1450.4 1046.9 187.4 1964.0
P75 2 3300 558.2 680.0 417.8 90.9 1002.1 1085.3 651.7 126.8 1476.2
Median 3 3300 469.0 528.8 334.8 71.5 839.8 875.0 431.3 88.6 1252.6
P25 4 3232 401.2 423.3 215.6 47.9 675.8 618.4 283.8 58.3 994.1
P10 5 3232 248.6 328.0 0.0 0.0 568.0 450.0 155.7 28.3 815.1
Average 6 3313 479.8 546.8 354.2 72.6 890.5 964.7 623.1 115.4 1460.8
Number of:
Incumbents 34 15 34 33 33 34 25
29 29 32
Organizations 28 14 28 27 27 28 23
23 23 26
Please Note:
1) All compensation figures are reported in decimal thousands.
2) All Annual and Long-term Incentive data presentations include eligible incumbents only.
3) Total Direct Compensation represents the full value of executive annual compensation. However, it only includes incumbents for whom
complete and valid information for base salary, annual incentive, and long-term incentive awards are available. Since this is a smaller
sample of incumbents than available for base salary and total cash, direct comparisons between TDC and others are not appropiate.
4) An asterisk (*) is used to ensure confidentiality and/or to suppress data where TDC is less than total cash.
Confidential and Proprietary
4-37
haygroup.com

Hay Information Services
Tax Accountants (1019, 1020, 1021)
Percentile
Total
Points
Base
Salary
Midpoint
Base
Salary
Bonus
(All)
Bonus
Percent
(All)
Total
Cash
(All)
Bonus
(Where
Received)
Bonus
Percent
(Where Recd)
Total Cash
(Bonus
(Where Recd)
Target
Bonus
Target
Bonus
Percent
Target
Total
Tax Accountant III (1019)
P90 478 103.2 99.4 17.0 19.2 113.1 18.6 20.6 117.4 14.0 15.0 112.4
P75 478 91.8 88.7 9.5 12.2 99.0 13.0 14.4 102.9 10.9 12.5 101.8
Median 478 85.7 83.5 6.4 8.0 85.8 8.9 10.8 94.9 8.0 10.0 93.4
P25 478 75.3 71.4 0.0 0.0 75.0 6.5
8.0 83.9 6.2 8.2 83.9
P10 478 70.0 62.0 0.0 0.0 64.0 5.2
7.0 68.8 5.3 6.2 68.7
Inc. Wgtd 481 NA 80.2 6.5 7.7 86.6 9.5 11.4 91.6 8.8 10.7 90.4
Org. Wgt 483 84.5 81.0 6.6 7.7 87.6 10.3 12.1 93.8 8.9 10.5 92.1
Nbr. of Incumbents
112 108 112 112 112 112 76 76 76
73
73
73
Nbr. of Organizations
40
37 40 40 40 40 27 27 27
26
26
26
Tax Accountant II (1020)
P90 405 85.4 81.0 10.1 14.2 88.4 11.0 17.7 89.2 9.3 13.0 90.8
P75 404 77.1 75.9 7.3 10.8 81.4 9.2 12.3 84.1 7.8 10.0 83.9
Median 404 71.8 65.4 3.3 5.1 70.3 6.2
9.2 73.7 6.1 9.2 73.3
P25 404 60.8 56.9 0.0 0.0 59.9 3.3
5.2 66.3 3.6 6.0 63.4
P10 403 55.0 50.1 0.0 0.0 50.8 1.6
2.2 57.7 2.7 4.7 53.8
Inc. Wgtd 406 NA 65.6 4.6 6.8 70.2 6.6
9.8 73.6 6.1 8.9 72.0
Org. Wgt 405 69.8 66.2 4.3 6.2 70.5 6.4
9.4 74.2 6.0 8.7 72.9
Nbr. of Incumbents
138 127 138 138 138 138 95 95 95
92
92
92
Nbr. of Organizations
58
52 58 58 58 58 35 35 35
32
32
32
Tax Accountant I (1021)
P90 353 75.0 74.2 6.9 10.6 79.9 8.3 11.7 82.5 6.6 10.0 80.3
P75 342 71.5 68.0 4.9 8.5 71.4 5.1
9.0 73.0 5.1 8.0 72.7
Median 342 65.5 57.0 2.7 5.0 60.9 4.3
7.4 62.8 3.8 6.2 61.5
P25 342 52.9 50.3 0.0 0.0 51.5 2.5
4.4 54.5 2.8 5.2 53.9
P10 342 47.2 45.3 0.0 0.0 46.2 1.7
3.5 46.5 2.2 4.1 46.4
Inc. Wgtd 343 NA 57.9 3.1 5.0 61.0 4.6
7.6 63.9 4.0 6.8 61.9
Org. Wgt 343 62.6 59.0 3.3 5.3 62.3 4.6
7.5 63.9 4.2 7.0 63.6
Nbr. of Incumbents
93 87 93 93 93 93 62 62 62
72
72
72
Nbr. of Organizations
41
35 41 41 41 41 26 26 26
25
25
25
*Insufficient data to report
Confidential and Proprietary
30
haygroup.com