The article considers modern approaches to the compensation package formation and to the evolution of its structure. Using various studies we show western and Russian companies’ trend of increasing variable salary part. The ways of its formation based on KPI (key performance indicators) become popular. It is typical for senior level management to be paid according to the company`s financial indicators (value-based or accounting) such as Economic Value Added. Long-term employee remuneration systems based on vide application of stock option programs and deferred bonuses have become widely spread recently. In this context we describe the technologies for the use of banks of bonuses, according to which bonuses are paid only in the periods when the company is successful. The article also analyses three main types of option programs such as free stock / options, classic options and phantom options programs.
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