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Compensation and benefits (abbreviated “C&B”) is a sub-discipline of human resources, focused on employee compensation and benefits policy-making. It is also known in the UK as “total reward” and as “remuneration” in Australia and New Zealand. ==The basic components of employee compensation and benefits== Employee compensation and benefits are divided into four basic categories: 1. Guaranteed pay – a fixed monetary (cash) reward paid by an employer to an employee. The most common form of guaranteed pay is base salary. 2. Variable pay – a non-fixed monetary (cash) reward paid by an employer to an employee that is contingent on discretion, performance, or results achieved. The most common forms of variable pay are bonuses and incentives. 3. Benefits – programs an employer uses to supplement employees’ compensation, such as paid time off, medical insurance, company car, and more. 4. Equity-based compensation – stock or pseudo stock programs an employer uses to provide actual or perceived ownership in the company which ties an employee's compensation to the long-term success of the company. The most common examples are stock options. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Compensation and benefits」の詳細全文を読む スポンサード リンク
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