“IAS 19” and employee benefits: a guide to effective management of the compensation system in Algeria

Management, Human Ressource, Accounting.

The implementation of a remuneration system is a delicate and sensitive task, which must take into account the psychological weight of the tools attached to it, such as motivation, recognition and professional development. The constraints of a remuneration system are external competitiveness, internal equity and the wage bill. To build such a system, it is essential to determine the results and objectives that the organization wishes to achieve, taking into account factors such as the balance between direct and indirect remuneration, the complexity and responsibilities of the role, and internal and external equity. The ability to achieve results is critical to the success of the organization. In this article we look at the importance of a remuneration system in an organization, how to develop a remuneration policy that is in line with the objectives set, and how to create an attractive and motivating remuneration system that includes benefits, such as those governed by IAS 19, to enhance the skills of employees.

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