Latest on employee compensation
Read our latest features and articles on employee compensation.
Should employers offer group private medical insurance to their employees?
- Article
- 30 Oct 2023
As NHS waiting lists reach a record-high, is it time for employers to consider group private medical insurance to support employee health and increase productivity? Howden Employee Benefits & Wellbeing explains the benefits to both employers and employees.
Helping employees through the cost-of-living crisis
- Article
- 13 Oct 2023
Many employees are struggling with the ongoing cost-of-living situation and the knock-on effects of this at work are cause for concern. How can employers offer their staff practical support?
Executive pay rises amid cost-of-living crisis
- Article
- 31 Aug 2023
Average CEO pay is now 118 times that of the average UK worker, compared with 108 times in 2021 and 79 times in 2020.
Have your say: HMRC consultation on employee ownership trusts and employee benefit trusts
- Article
- 01 Aug 2023
Reforms to the tax treatment of EOTs and EBTs proposed in the paper are intended to focus the rules more effectively on the policy objectives of rewarding employees and encouraging more employee engagement. Another objective is to prevent tax advantages being obtained through the use of these trusts outside their intended purposes.
Sexism in the City: what progress has been made?
- Article
- 31 Jul 2023
New inquiry will review whether the financial services industry has met previous recommendations from the Treasury Committee to create a more gender-balanced industry.
Legislation Day 2023: R&D, pensions and some unexpected announcements
- Article
- 18 Jul 2023
While a lot of the material published on 18 July was expected, there were some surprise announcements including planned administrative changes to the high income child benefit charge.
Small steps in inclusion create meaningful change
- Article
- 15 Jun 2023
DE&I has been talked about for many years – but how do you enact it in your organisation? Laura Murphy explains why accounting firms need partners who are committed to meaningful action.
Hefty executive payouts come under the spotlight
- Article
- 05 Apr 2023
As we await the verdict of the lawsuit challenging a $56bn pay package from Tesla to Elon Musk by aggrieved shareholders of the carmaker, is enormous executive remuneration really necessary – or indeed ethical – in today’s market?
Reports
Exclusive
Special Report 65 - Smart Reporting
- Report
- 2019
- PDF (1,597kb)
This special report will be a handy go-to guide – we take you through the latest techniques and thinking behind the new smart world with which CFOs, and aspiring CFOs, must contend.
Exclusive
Special Report 52: People and skills
- Report
- 2016
- PDF (4,295kb)
This quarterly report deals with recruiting and retaining the right staff with good practical tips and advice from a variety of specialists.
Exclusive
Special report 6: Human resources - accountability
- Report
- 2004
- PDF (338kb)
Central to the long-term success of any enterprise are the productivity of its employees and the quality of their performance. Accordingly, the human resources (HR) function plays a major role in the achievement of organisational goals and strategies by providing policies, programmes and services for the company’s employees.
Exclusive
Effective employment strategies
- Helpsheets and support
- 1996
- PDF (141kb)
Good practice guideline issue: This Guideline is designed to cover most of the issues which anyone who has responsibility for employing other people will have to face.
Webinars
How should a board approach exec pay?
- Podcast
- Feb 2023
In this special Insights In Focus episode, we discuss the thorny and often contentious topic of executive pay.
The gender pension gap
- Podcast
- Sep 2021
Ros Urwin is joined by a panel of experts to discuss the gender pension gap, a problem that is related to the gender pay gap but has its own, negative characteristics.
What does your gender pay gap tell you?
- Webinar
- Sep 2019
Nigel Marriott, an independent statistician, will explain what your gender pay gap report tells you and just as important, what it doesn’t tell you.
eBooks
The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Exclusive
Disclosures about termination benefits
- eBook chapter
- 2019
- Rob Carrington, Ernst & Young
- Wiley
Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter on accounting for employee benefits includes a section on disclosures about termination benefits
Exclusive
Employee benefits
- eBook chapter
- 2021
- Ernst & Young LLP
- John Wiley & Sons
A global perspective on technical accounting issues with worked examples and illustrations from published financial reports of major listed companies from around the world. This chapter discusses IAS 19.
Exclusive
Employee benefits
- eBook chapter
- 2023
- PKF International Ltd
- Wiley
Updated edition providing a detailed reference guide with practical examples, and IFRIC interpretations and directions. This chapter discusses IAS 19.
Exclusive
Employee benefits
- eBook chapter
- 2017
- Barry Cushway
- Kogan Page
This chapter of the handbook looks at employee benefits with sections on: pensions auto-enrolment; shares and share options; company cars; flexible benefits; and taxation of benefits.
Exclusive
Employee benefits
- eBook chapter
- 2019
- Rob Carrington, Ernst & Young
- Wiley
Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter on accounting for employee benefits gives a comparison of FRS 102 Section 28 and IFRS, and covers short-term employee benefits, post-employment benefits, defined contribution plans, defined benefit plans, costs of administering employee benefit plans, other long-term employee benefits, termination benefits, group plans, death-in-service benefits, and disclosures.
Exclusive
Employee share schemes
- eBook
- 2013
- Karen Cooper
- ICSA Publishing
Accounting treatment, tax relief and reporting obligations for employee share schemes.
Exclusive
Income from employment 2
- eBook chapter
- 2017
- Alan Melville
- Pearson
Explains how an employee's benefits in kind are calculated for income tax purposes, including salary sacrifice and company vehicles.
Exclusive
Narrative reporting
- eBook chapter
- 2017
- ICSA Publishing
- ICSA Publishing
Chapter 8 looks at narrative reporting, giving an overview, the requirements of the UK Corporate Governance Code and detailing the strategic report, the directors report, the corporate governance statement, the statement on risk management and internal control, remuneration reporting and gender pay gap reporting.
Terms of use
You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Business press
The ICAEW Library & Information Service provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.
Exclusive
Inc. Best Workplaces 2023
- Article
- 01 May 2023
- Bill Saporito
Business magazine Inc.'s list of the best US companies to work for in 2023. Some of the most popular companies focus on employee wellness - particularly mental well-being and work-life balance. They have found ways to extend their culture without busting the budget; for example setting up a meditation room or offering a quarterly 'mental health day'.
Exclusive
Why leadership requires more than wielding an Obi-Wan Kenobi Lightsaber
- Article
- 01 Apr 2023
- Jason Richmond
How organisations can minimize employee resignations by improving compensation packages and considering adding culture-centric benefits such as subsidizing fitness centre memberships, childcare services or mental health therapies. The article takes a look at the results of a 2022 Remote.co Work & Financial Wellness Report, which found that 'Remote work options' was the top priority of workers surveyed, followed closely by 'Salary' and 'Work-life balance'.
Exclusive
Rethink your employee benefits
- Article
- 01 Jan 2023
- Amy C.Edmondson, Mark Mortensen
To retain talent, offer your staff more than just flexibility, say the authors. While material aspects of jobs such as pay and flexibility are immediately appreciated, they're easy for competitors to imitate and their impact on employee retention is the least enduring. Instead the authors recommend designing an employee value proposition composed of four interrelated factors: material offerings; opportunities to develop and grow; connection and community; meaning and purpose.
Exclusive
Are workers more productive at home?
- Article
- 02 Jun 2022
- Justin Fox
A conversation with Stanford economist Nick Bloom on a surprising find from the COVID-19 pandemic: remote work can lead to productivity gains and fuel economic growth. Bloom has been studying employee benefits and discovered that certain pro-work-life-balance policies (maternity leave, job sharing, part-time work and work from home) were positively correlated with good firm performance.
Exclusive
IMA's Global Salary Survey 2020 results
- Article
- 01 Mar 2021
- KIP Krumwiede, Charles Shannon
The article presents the Institute of Management Accountants' (IMA) global salary survey 2020 findings. The mean and median base salary and total compensation by country and region are shown, as well as average hours worked by country/region. Also noted is the impact of COVID-19 on compensation and upskilling.
Exclusive
Making it personal
- Article
- 01 Sep 2020
- Joanne Sammer
Article discusses employee benefits flexibility and how different generations in the workforce from generation Z to those nearing retirement will have differing priorities when it comes to benefits.
Find more articles
Articles and books in the ICAEW Library collection
The collection of the ICAEW Library & Information Service includes a range of articles, books and reports on employee compensation. Use the links below to see what we have available to request in our Library catalogue (Libcat).
Salary versus dividends: and other tax efficient profit extraction strategies
- Library book
- 2022
- N.Braun
- Taxcafe UK
This tax guide deals primarily with the 2022/23 tax year, providing information on how companies and company owners are taxed, how to extract more income tax efficiently, keeping income below the key thresholds, splitting income with your family, other profit extraction strategies and salary and dividend practical tax issues.
Directors' checklists
- Library book
- 2020
- M.Wearden
- ICSA Publishing
An easy-to-use A-Z guide to the key tasks and responsibilities of a director. It is designed for quick reference, with each entry including an introduction and explanation, a checklist of points to consider, procedures to follow and cross-references to relevant legislation and regulation.
To find out how you can borrow books from the Library please see our guide to borrowing books.
You can obtain copies of articles or extracts of books and reports through our document supply service.
External resources
2024 salary guide
- Website
- Robert Half Talent Solutions
Guide showing salaries for a range of industries, including finance and accounting and financial services. Includes a list of the most in-demand permanent jobs and most in-demand contract jobs by industry. Salaries are shown for 25th, 50th and 75th percentile across a wide range of roles.
Employee Benefits
- Website
Online magazine covering developments around various kinds of employee benefits, including pensions, health insurance, and company cars.
Employee Benefits
- Website
- DVV Media HR Group Limited
News, analysis, case studies and events listings on pay and benefits topics.
Employee benefits
- Website
- Chartered Institute of Personnel and Development
Factsheets and reports from CIPD on employee benefits, flexible and voluntary benefits, and workplace pensions. Registration required to access content.
Employee pay
- Website
- Chartered Institute of Personnel and Development
Factsheets and reports from CIPD on staff benefits, pay structures, pay progression, bonuses and incentives and performance related pay. Registration required to access content.
Expenses and benefits A-Z
- Website
- HM Government
Government guidance on individual expenses and employee benefits presented in an A-Z list
Expenses and benefits for employers
- Website
- GOV.UK
Overview providing guidance on tax and National Insurance on expenses and employee benefits, covering the procedure for submitting a P11D form, deadlines, record keeping, and exemptions and dispensations.
Financial services inquiry
- Website
- Equality and Human Rights Commission
Research report from the EHRC. The study looks at sex discrimination and the gender pay gap within the financial services sector.
Terms of use
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided 'as is' with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.
Can't find what you're looking for?
The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.
Everything business
Find out about the key benefits available for members in business and the support from ICAEW. We are proud of our some 60,000 members working in and running business all over the world.
Read More 