[Excerpt] Pay is the foundation of the relationship between employer and employee, influencing job satisfaction, quality of work and standard of living. In addition to base pay, companies have been using supplementary employee reward systems increasingly to reward performance and motivate employees. These systems include performance-related pay, salaries in kind, supplementary social security contributions and financial participation schemes such as profit-sharing.
This report examines the extent of these schemes in the EU Member States and Norway. It describes their characteristics and evolution, how they are regulated by legislation or collective agreements, and the views of social partners.