Einstellungen von außertariflich bezahlten Fach- und Führungskräften in Bezug auf variable Vergütungssysteme

This study examines the motivational impact and the subjective fairness of different elements of variable compensation systems as well as possible interdependencies between these perceptions. The focus is on performance criteria and formulas to link elements of variable compensation systems to different organizational levels. Additionally, it is examined which criteria of procedural justice are important for the perceived fairness of compensation systems. An especially developed questionnaire was used to analyze a sample of 71 professionals and executives from three German companies. The results give first indications which elements of variable compensation systems are perceived as fair and motivating. Furthermore, a relationship between the perceived motivational impact and subjective fairness can be shown. Transparency, consistency, and a simple structure are perceived as the most important criteria of procedural justice.