本科毕业论文（设计）
外文原文
外文出处  Benefits & Compensation Digest;Jul2010, Vol. 47 Issue 7, p32-34,                                             
weigh翻译
外文作者            Skousen, John K.               
原文：
The Rules of Reducing Salaries: Tips to Consider Before Implementing Pay Cuts
The article offers advice for implementing salary cuts in the U.S. Employers with no alternative but to reduce salaries should first determine which employment-related laws apply in their particular state and provide appropriate notice to their employees for at least one pay period before implement any changes. Executives are advised to be transparent in their discussion of the salary cuts.
In the wake of a continuing recession, companies everywhere are dealing with the effects of financial distress. As sales revenues continue to slump, many businesses can no longer afford a managerial staff--but key staff members are needed to stimulate sales. Employers are left with a nearly unsolvable problem. As company leaders scramble to start the new decade on the right foot by protecting profitability, many are forced to cut costs in a less-than-popular way: employee pay cuts.
Companies large and small, regional and national, are decreasing salaries in order to stay afloat. Yet in spite of these challenging times, managers should remember the value of their hardworking, faithful employees. A company's people are far more important than any capital or other resource. People think, create and produce. For this reason, executives should carefully weigh the impact of compensation cuts and take steps to sustain long-term employee satisfaction during the process. By acting carefully and legally, employers can effectively reduce compensation while upholding companywide morale, motivation and loyalty.
Give Appropriate Notice
Before trimming salaries, companies must determine which employment-related laws apply in their particular state. California, for instance, requires an employer to notify employees of any salary changes before they perform any work at the new rate of pay. Failure to comply strictly with state laws puts a company at risk for costly litigation in the future.
Regardless of the rules, employers are advised to offer plenty of notice--at least one pay period--before imposing any changes to pay. The same general "rule" applies if a company must cancel an alternative workweek (such as a 9/80 or 4/10 schedule) for cost-saving reasons. Giving sufficient notice will show respect for affected employees, offering them adequate time to make any necessary adjustments.
Communicate Openly
Company leaders should be transparent when it comes to salary cuts, unless specific business concerns including proprietary considerations prevent the disclosure of all relevant details. Secretiveness at the management level can lead to fear, speculation and
gossip among personnel. Rather than keeping employees in the dark and left to assume the worst, employers should explain specifically why pay changes must be made. They also should provide an estimated time frame for how long the changes might last--with an emphasis on the fact that changing conditions could impact the time frame. As much as possible, employers should remain open and honest with employees in order to retain their trust, understanding and optimism for the future.
Commission Reduction:
Timing Is Everything
If a sales-driven company must alter employees' commission structures, there are several considerations to bear in mind. Commission changes generally can be made only prospectively. And in planning for a future decrease in this area, the timing must be planned cautiously. For example, if a change is made in the middle of a monthly commission plan, administrative chaos and possible errors are likely to ensue if two different measures (the old rate and the new rate) will apply. Any payment errors pose a liability to the employer; po
tential claims could be made and litigation could follow.
In addition to the likelihood of clerical complications, companies should remember that a midcycle commission reduction might dim employee ambition--leading to lower production for the commission measuring period.
Make Smart Cuts, Not Quick Cuts
When making cutbacks, employers should make prudent decisions for the long-term good of the company, rather than for immediate, short-term gain. It generally makes good business sense to avoid making pay reductions so severe that the new salaries are absurdly below industry standards. Companies are wise to consult relevant associations and groups to ensure any changes are within a reasonable range that won't reflect poorly on the company. (Such associations may be able to provide adjusted pay ranges to reflect salary reductions during recessionary periods.) In addition, employers must be careful not to cut exempt employees' salaries below the level that makes them exempt.
If a company has committed to reducing salaries, employees should see evidence that these reductions are not select ive but , rather, ref lect a general commitment to reduce costs. If the elaborate company retreat for executives stays on the calendar but paychecks are slashed, employees are likely to become aggravated and skeptical. If financial favor is given to those with seniority, frustrated lower-level employees might be more inclined to file a lawsuit or other administrative claims. In short, employers should take precautions to maintain credibility when costs must be cut. Fair play in cost cutting will help maintain good morale even when times are tough and salaries are impacted.