Salary Variability and Flexibility, Variable Remuneration and Flexible Remuneration

Abstract

Incentives and variable salary, as well as flexible remuneration systems, are gaining ground within corporate compensation policies. We analyze some of their critical points, in light of the complex legislative reforms, and taking into account recent judicial resolutions generating relevant indirect labor costs. Altogether with there opening of classical debates and disputes is also highlighting the contradictory and difficult evolution of labor salary systems, in key of variability and flexibility. This paper aims to contribute to identify and measure their real potential in order to play a relevant role as instruments of modernization, flexibilization and individualization in the field of worker’s compensation.