We are seeking to understand the criteria which other companies use when analysing their comparator group data for their Remuneration Report disclosure.
Is a constant population used in both years?
Are new starters and leavers excluded?
Are promotions excluded (i.e the population must be the same grade in both years)?
We would be grateful for any information companies are prepared to share.
We use an exact matched sample so the individual has to be on exactly the same terms and employment status for both years. In practical terms this means that not only are starters, leavers and promotees excluded, but also those with long periods of absence such as maternity and long term sick which would give a distorted bonus payment for the the time were off.