GLOBAL PAY SUMMARY2018

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4 MERCER'S GLOBAL PUBLICATIONS

5 INTRODUCTION 7 Report Structure

8 Reading the Report

14 SUMMARY OF KEY FINDINGS

39 OVERVIEW OF BENCHMARK POSITIONS

40 Top Management

42 Legal

44 Human Resources

54 Finance

68 Administration

76 Information Technology

88 Sales and Marketing

108 Research and Development

112 Engineering

122 Operations

132 Supply and Logistics

221 ABOUT THIS REPORT222 Methodology

236 Glossary

247 About Mercer

140 COUNTRY BENCHMARK POSITIONS 141 Austria

146 Belgium

151 Denmark

156 Finland

161 France

166 Germany

171 Greece

176 Ireland

181 Italy

186 Netherlands

191 Norway

196 Portugal

201 Spain

206 Sweden

211 Switzerland

216 United Kingdom

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HEALTH & BENEFITS

WORKFORCE & CAREERS

HANDBOOKS & GUIDES

Car Benefit Policies Around the World

Global Parental Leave Global Parental Leave Industry Scorecard

LGBT Benefits Around The World

Global Compensation Planning Report

Global Compensation Planning Report

20 Year Look Back

Short-Term Incentives Around the World

HR Guide to Doing Business

HR Atlas Asia Pacific

Worldwide Benefit & Employment Guidelines

Global Pay Summary International Geographic Salary Differentials

Total Employment Costs Around the World

Workforce Turnover Around the World

Compensation Handbook

Global Mobility Handbook

HR Management Terms

Vacation and Other Leave Around the World

Severance Pay Policies Around the World

HR Atlas Latin America

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GLOBAL PAY SUMMARY — SAMPLE 4© 2018 Mercer LLC.

INTRODUCTIONEmployee pay and compensation often represents the largest expense for most corporations around the world. As business globalizes and companies expand beyond their national borders, there is greater need for a transnational perspective that accounts for drastic fluctuations in the prices of labor between markets and career levels. Companies must strike the balance between costs and efficiency, and HR professionals around the world need the most reliable, comprehensive, and up-to-date information to inform their decisions in salary planning and negotiations.

IDENTIFYING VALUEAt its core, compensation reflects the market value for a particular type of labor. Employees view base salary as the most important element of “the deal” between them and an employer, and one of the most difficult aspects of planning for international pay schemes is effectively balancing the mutual and opposed interests of business objectives with the personal aspirations of each employee. Although it is to the benefit of every employer to offer a salary that allows employees a standard of living in the local market that is commensurate with their station within the company, it can be exceeding difficult to define that figure given cultural and economic differences between markets. In the end, it is critical that base pay be “right,” which means it should be internally equitable and externally competitive. If base pay is not “right” it may distract employees from the task at hand.

DETERMINING LOCAL STANDARDSAn employee’s base salary is the core component of a total rewards package, but it does not represent the entire picture. Instead, base salary is simply the fixed amount of total cash compensation offered by the company each year. This represents an ongoing liability for the company, as it is guaranteed for each employee, but many employees around the world now look for other forms of compensation and rewards — their annual total cash compensation. This amount includes nonvariable remuneration and short-term incentives such as bonuses and sale commissions, and has grown in its proportion of total compensation over the last 20 years. Equipped with the right data and market trends, HR professionals can account for those markets where variable pay is increasing in order to erect a cost- and labor-effective salary structure anywhere in the world.SAMPLE

GLOBAL PAY SUMMARY — SAMPLE 5

CONSIDERATIONSWhen contemplating a pay scheme, HR professionals should consider the following questions:

► What are the current pay levels for similar positions in the local market?

► How might above- or below-market pay affect my organization’s ability to attract and retain key talent?

► How do local employers structure their pay offerings (annual base salary versus annual total cash compensation) for individuals at a specific career level?

► Should I structure pay programs so as to emphasize individual job functions within my organization?

► How should my organization weigh the variation in pay levels when making key business decisions such as expanding into new markets or relocating existing roles?

© 2018 Mercer LLC. SAMPLE

6© 2018 Mercer LLC. GLOBAL PAY SUMMARY — SAMPLE

REPORT STRUCTUREThe 2018 Global Pay Summary report provides actionable information to HR professionals in need of current data on pay scales around the world. The report contains detailed information to assist in making critical decisions in strategic planning and negotiations, and presents data in clear, easy-to-read tables for the benefit of the user.

Mercer’s Global Pay Summary report collates data from 17 countries in the Americas, and features individual pay levels for 50 benchmark positions commonly found in most organizations.

The report has four main sections:

► The Summary of Key Findings section serves as an executive summary for those looking for Mercer’s insights and observations. This section is optimal for anyone looking for global pay and salary trends, market comparisons and other analysis.

► The Overview of Benchmark Positions includes a descriptive breakdown of the responsibilities and background of each benchmarked position, as well as the annual average base salary and annual total cash compensation for each position, by country.

► The Country Benchmark Positions is a one-stop-shop for HR managers and professionals looking for county-specific data for the 50 benchmark positions. The data are presented in both local currency and USD, and includes low, median and high rates of annual base salary and annual total cash compensation for each position.

► The About this Report section delineates the methods used in the report and lists key definitions.

INTRODUCTION

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READING THIS REPORTThe following pages include tips and guidelines to help navigate the report content.

INTRODUCTION

7© 2018 Mercer LLC.

TOP COUNTRIES, ANNUAL BASE SALARY, PERCENTAGE OF BENCHMARK JOBS, 2017

COSTLIEST COUNTRIES COST-EFFECTIVE COUNTRIES

METHODOLOGY

In the top countries infographic, the ranking represents the countries with the highest percentage of all 50 benchmark jobs included in this report, that are either the costliest or most cost-effective. For example, Venezuela is home to the highest ABS for 57% of the benchmark jobs, making it the costliest country in the region.

COUNTRY

COUNTRY

COUNTRY

10%

10%

2%

10%

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3

2

COUNTRY

COUNTRY

COUNTRY

COUNTRY

COUNTRY

10%

10%

10%

10%

10%

1

3

5

2

4

Readers can recognize that this page displays annual base salary (ABS) data by the green accent color.

The Summary of Key Findings includes some Regional Trends, such as rankings of the costliest and most cost-effective countries in the region.

The methodology for each piece of analysis can be found in the gray shaded area on many pages. Additional information on Methodology can be found in the About this Report section.

GLOBAL PAY SUMMARY — SAMPLE SAMPLE

BENCHMARK JOBSWIDEST VARIANCE NARROWEST VARIANCE

PERCENTAGE VARIATION COUNTRY PERCENTAGE VARIATION COUNTRY

LEGAL

LEGAL COUNSEL — EXPERIENCED 10% Country 30% CountryHUMAN RESOURCES

HUMAN RESOURCES MANAGER 10% Country 30% Country

COMPENSATION AND BENEFITS MANAGER 10% Country 30% Country

LABOR SAFETY ENGINEER — EXPERIENCED 10% Country 30% Country

HUMAN RESOURCES ADMINISTRATION CLERK — EXPERIENCED 10% Country 30% Country

FINANCE

CREDIT AND COLLECTIONS SUPERVISOR 10% Country 30% Country

CREDIT AND COLLECTIONS CLERK — EXPERIENCED 10% Country 30% Country

ACCOUNTING MANAGER 10% Country 30% Country

ACCOUNTANT — EXPERIENCED 10% Country 30% Country

ACCOUNTING CLERK — EXPERIENCED 10% Country 30% Country

AUDIT MANAGER 10% Country 30% Country

ADMINISTRATION

EXECUTIVE SECRETARY — SENIOR 10% Country 30% Country

SECRETARY — EXPERIENCED 10% Country 30% Country

OFFICE ADMINISTRATION MANAGER 10% Country 30% Country

SECURITY GUARD — EXPERIENCED 67% Country 30% Country

INFORMATION TECHNOLOGY

SYSTEMS DEVELOPMENT MANAGER 10% Country 30% Country

SYSTEMS ANALYST — EXPERIENCED 10% Country 30% Country

SYSTEMS PROGRAMMER — EXPERIENCED 10% Country 30% Country

WEB APPLICATIONS DEVELOPER — EXPERIENCED 10% Country 30% Country

INTRODUCTIONANNUAL TOTAL CASH COMPENSATION VARIANCE BY JOB, 2017

METHODOLOGY

The variance is defined as the difference between the 67th and 33rd percentile of the market. For example, the variance between the low and high ATC for accountant — experienced in Guatemala is 67%, therefore indicating a large difference in market pay. In Canada, the variance is 30%, indicating a narrow or small variance in salaries in the market.

Countries with the widest and narrowest variance for each job are reported. The higher the percentage, the wider the gap in compensation within that country.

Readers can recognize that this page displays annual total cash (ATC) data by the orange accent color.

Data in the region have been analyzed to identify the countries with the widest and narrowest pay variance for each job.

8© 2018 Mercer LLC.

The percentage indicates the difference (or variance) between the 33rd and 67th percentiles for each job.

GLOBAL PAY SUMMARY — SAMPLE SAMPLE

© 2018 Mercer LLC. GLOBAL PAY SUMMARY — SAMPLE 9

INTRODUCTIONHEAD OF ORGANIZATION — TIER 3COUNTRYTOP MANAGEMENT

KEY ACTIVITIESEstablish an overall vision and strategy, and approve policies and procedures for the country/local business unit, that contributes to the overall corporate plan. Set and monitor the performance of the country/local business unit against standards and targets in areas such as manufacturing and administration efficiency, cost control, sales revenue, legal compliance, and human resources management. Lead, guide, evaluate, and develop a team of senior managers to ensure that the country/local business unit achieves its business objectives and complies with all relevant regulations and laws.

ROLELead, direct, and control the activities of a country or local business unit so that it achieves its short- and long-term financial and operating objectives (for example, increased profitability, productivity, or market share) as set by the overall corporate business plan. Please note that associated organization type should be division.

TYPICAL EDUCATIONUniversity (degree).

TYPICAL RELEVANT EXPERIENCEMore than 12 years.

NORMALLY REPORTS TOHead of organization — Tier 0, tier 1, or tier 2.

9© 2018 Mercer LLC.

The Overview of Benchmark Positions section includes descriptions for each of the 50 jobs. Some descriptions may vary within a region. This page describes the Head of Organization — Tier 3 in North America (Americas region) but in most cases jobs descriptions are applicable globally.

GLOBAL PAY SUMMARY — SAMPLE SAMPLE

INTRODUCTIONHEAD OF ORGANIZATION — TIER 3COMPARISON OF ANNUAL BASE SALARY AND ANNUAL TOTAL CASH COMPENSATION, USD, 2017

135,417

163,997

176,221

110,988

132,892

135,226

121,188

148,636

143,421

143,243

138,937

87,206

118,527

111,396

230,420

144,328

186,389

215,780

202,752

113,434

164,507

187,534

140,561

178,629

170,123

175,652

144,861

115,554

140,903

127,220

291,499

150,804

AUSTRIA

BELGIUM

DENMARK

FINLAND

FRANCE

GERMANY

GREECE

IRELAND

ITALY

NETHERLANDS

NORWAY

PORTUGAL

SPAIN

SWEDEN

SWITZERLAND

UNITED KINGDOM

10© 2018 Mercer LLC.

This comparison is provided in USD and helps to identify high paying (costly) and low paying (cost-effective) locations within the region. Exchange rates can be found in the About this Report section.

The Overview of Benchmark Positions section also includes a summary comparison of pay for a single job in each country in the region.

ABS: ANNUAL BASE SALARY, (USD), MEDIAN GUARANTEED ALLOWANCES AND VARIABLE BONUS + ATC: ANNUAL TOTAL CASH, (USD), MEDIAN

GLOBAL PAY SUMMARY — SAMPLE SAMPLE

INTRODUCTION

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COUNTRY

GDP GROWTH INFLATION UNEMPLOYMENT

50% 50% 50%

ECONOMIC AND LABOR MARKET

TOTAL POPULATION, 2017 WORKING AGE RANGE POPULATION(15-64), 2017

ECONOMICALLY ACTIVE POPULATION (15-64), 2017

TOTAL POPULATION GENDER RATIO, 2016

WORKING AGE (15-64) GENDER RATIO, 2016

ECONOMICALLY ACTIVE (15-64) GENDER RATIO, 2016

1,00010,000 1,000

Note: Population size is in thousands.

GDP, Inflation, and unemployment rates can be found on the first page of each set of country data.

Population numbers are in thousands.

The data sources for all content can be found on the last page of each country and in the About this Report section.

Population is provided for three categories, as well as the proportion of males and females within each group.

2017 1.0%

2016 -1.0%

2015 1.0%

2017 10.0%

2016 10.0%

2015 10.0%

2017 1.0%

2016 1.0%

2015 1.0%

The Country Benchmark Positions section includes details for each country. The economic and labor market data provide additional market context and background.

50% 50% 50%

GLOBAL PAY SUMMARY — SAMPLE SAMPLE

INTRODUCTION

LOCAL CURRENCY USD

BENCHMARK JOBSANNUAL BASE SALARY (ABS) ANNUAL TOTAL CASH

COMPENSATION (ATC) ANNUAL BASE SALARY (ABS) ANNUAL TOTAL CASH COMPENSATION (ATC)

LOW MEDIAN HIGH LOW MEDIAN HIGH LOW MEDIAN HIGH LOW MEDIAN HIGH

TOP MANAGEMENT

HEAD OF ORGANIZATION — TIER 3 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 2100,000 100,000 100,000

LEGAL

LEGAL COUNSEL — EXPERIENCED 10,000 10,000 10,000 10,000 10,000 10,000 66,264 77,888 87,980 72,197 10,000 10,000

HUMAN RESOURCES

HEAD OF HUMAN RESOURCES — TIER 3 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

HUMAN RESOURCES MANAGER 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

COMPENSATION AND BENEFITS MANAGER 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

LABOR SAFETY ENGINEER — EXPERIENCED 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

HUMAN RESOURCES ADMINISTRATION CLERK — EXPERIENCED

10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

FINANCE

HEAD OF FINANCE AND ACCOUNTING — TIER 3 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

CREDIT AND COLLECTIONS SUPERVISOR 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

CREDIT AND COLLECTIONS CLERK — EXPERIENCED 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

ACCOUNTING MANAGER 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

ACCOUNTANT — EXPERIENCED 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

ANNUAL COMPENSATION, 2017

USD1 = EUR1.00EUR1 = EUR1.00Exchange rate as of Nov 6, 2017

Note: The figures under the annual total cash compensation section reflect the actual amounts of the awards received over last 12 months.

Due to the local currency in some countries, figures may be reported in thousands. This is noted below the table.

A “–“ indicates there is insufficient data to report a statistic.

12© 2018 Mercer LLC.

Low = 33rd percentile and High = 67th percentile. More information on these statistics can be found under Methodology in the About this Report section.

The exchange rate can be found here, as well as in the About this Report section.

GLOBAL PAY SUMMARY — SAMPLE

Data for the 50 benchmark jobs in each country are provided in local currency and USD.

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OVERVIEW OF BENCHMARK POSITIONS

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HEAD OF ORGANIZATION — TIER 3TOP MANAGEMENT

KEY ACTIVITIESEstablish an overall vision and strategy, and approve policies and procedures for the country/local business unit, that contributes to the overall corporate plan. Set and monitor the performance of the country/local business unit against standards and targets in areas such as manufacturing and administration efficiency, cost control, sales revenue, legal compliance, and human resources management. Lead, guide, evaluate, and develop a team of senior managers to ensure that the country/local business unit achieves its business objectives and complies with all relevant regulations and laws.

ROLELead, direct, and control the activities of a country or local business unit so that it achieves its short- and long-term financial and operating objectives (for example, increased profitability, productivity, or market share) as set by the overall corporate business plan. Please note that associated organization type should be division.

TYPICAL EDUCATIONUniversity (degree).

TYPICAL RELEVANT EXPERIENCEMore than 12 years.

NORMALLY REPORTS TOHead of organization — Tier 0, tier 1, or tier 2.

GLOBAL PAY SUMMARY — SAMPLE SAMPLE

HEAD OF ORGANIZATION — TIER 3COMPARISON OF ANNUAL BASE SALARY AND ANNUAL TOTAL CASH COMPENSATION, USD, 2017

OVERVIEW OF BENCHMARK POSITIONS

ABS: ANNUAL BASE SALARY, (USD), MEDIAN GUARANTEED ALLOWANCES AND VARIABLE BONUS + ATC: ANNUAL TOTAL CASH, (USD), MEDIAN

15© 2018 Mercer LLC.

199,634

190,842

214,084

184,304

180,368

188,163

187,806

214,980

201,635

211,551

200,351

139,859

201,588

160,520

304,986

204,582

246,666

229,850

237,532

207,615

219,334

243,048

227,765

227,244

234,833

295,125

224,389

167,333

246,436

185,008

379,587

224,908

AUSTRIA

BELGIUM

DENMARK

FINLAND

FRANCE

GERMANY

GREECE

IRELAND

ITALY

NETHERLANDS

NORWAY

PORTUGAL

SPAIN

SWEDEN

SWITZERLAND

UNITED KINGDOM

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COUNTRY

GDP GROWTH INFLATION UNEMPLOYMENT

50% 50% 50%50% 50% 50%

ECONOMIC AND LABOR MARKET

TOTAL POPULATION, 2017 WORKING AGE RANGE POPULATION(15-64), 2017

ECONOMICALLY ACTIVE POPULATION (15-64), 2017

TOTAL POPULATION GENDER RATIO, 2017

WORKING AGE (15-64) GENDER RATIO, 2017

ECONOMICALLY ACTIVE (15-64) GENDER RATIO, 2017

1,0001,000 1,000

Note: Population size is in thousands.

2018 1.0%

2017 1.0%

2016 1.0%

2018 1.0%

2017 1.0%

2016 1.0%

2018 1.0%

2017 1.0%

2016 1.0%

GLOBAL PAY SUMMARY — SAMPLE SAMPLE

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COUNTRYANNUAL COMPENSATION, 2017

LOCAL CURRENCY USD

BENCHMARK JOBSANNUAL BASE SALARY (ABS) ANNUAL TOTAL CASH

COMPENSATION (ATC) ANNUAL BASE SALARY (ABS) ANNUAL TOTAL CASHCOMPENSATION (ATC)

LOW MEDIAN HIGH LOW MEDIAN HIGH LOW MEDIAN HIGH LOW MEDIAN HIGH

TOP MANAGEMENT

HEAD OF ORGANIZATION — TIER 3 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

LEGAL

LEGAL COUNSEL — EXPERIENCED 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

HUMAN RESOURCESHEAD OF HUMAN RESOURCES — TIER 3 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

HUMAN RESOURCES MANAGER 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000COMPENSATION AND BENEFITS MANAGER 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

LABOR SAFETY ENGINEER — EXPERIENCED 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

HUMAN RESOURCES ADMINISTRATION CLERK — EXPERIENCED

100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

FINANCEHEAD OF FINANCE AND ACCOUNTING — TIER 3 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

CREDIT AND COLLECTIONS SUPERVISOR 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

CREDIT AND COLLECTIONS CLERK — EXPERIENCED 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

ACCOUNTING MANAGER 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

ACCOUNTANT — EXPERIENCED 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000ACCOUNTING CLERK — EXPERIENCED 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

AUDIT MANAGER 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

USD1 = EUR1.00EUR1 = EUR1.00Exchange rate as of Nov 6, 2017

Note: The figures under the annual total cash compensation section reflect the actual amounts of the awards received over last 12 months.SAMPLE

© 2018 Mercer LLC. GLOBAL PAY SUMMARY — SAMPLE 19

ANNUAL COMPENSATION, 2017, CONTINUEDLOCAL CURRENCY USD

BENCHMARK JOBSANNUAL BASE SALARY (ABS) ANNUAL TOTAL CASH

COMPENSATION (ATC) ANNUAL BASE SALARY (ABS) ANNUAL TOTAL CASHCOMPENSATION (ATC)

LOW MEDIAN HIGH LOW MEDIAN HIGH LOW MEDIAN HIGH LOW MEDIAN HIGH

ADMINISTRATIONEXECUTIVE SECRETARY — SENIOR 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

SECRETARY — EXPERIENCED 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000OFFICE ADMINISTRATION MANAGER 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

SECURITY GUARD — EXPERIENCED 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

INFORMATION TECHNOLOGYHEAD OF INFORMATION TECHNOLOGY — TIER 3 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

SYSTEMS DEVELOPMENT MANAGER 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

SYSTEMS ANALYST — EXPERIENCED 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

SYSTEMS PROGRAMMER — EXPERIENCED 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

WEB APPLICATIONS DEVELOPER — EXPERIENCED 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

COMPUTER OPERATOR — EXPERIENCED 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

Note: The figures under the annual total cash compensation section reflect the actual amounts of the awards received over last 12 months.

COUNTRY USD1 = EUR1.00EUR1 = EUR1.00Exchange rate as of Nov 6, 2017

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© 2018 Mercer LLC. GLOBAL PAY SUMMARY — SAMPLE 20

ANNUAL COMPENSATION, 2017, CONTINUEDLOCAL CURRENCY USD

BENCHMARK JOBSANNUAL BASE SALARY (ABS) ANNUAL TOTAL CASH

COMPENSATION (ATC) ANNUAL BASE SALARY (ABS) ANNUAL TOTAL CASHCOMPENSATION (ATC)

LOW MEDIAN HIGH LOW MEDIAN HIGH LOW MEDIAN HIGH LOW MEDIAN HIGH

SALES AND MARKETINGHEAD OF SALES AND MARKETING — TIER 3 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

HEAD OF MARKETING — TIER 3 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

MARKETING MANAGER 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000MARKET RESEARCH ANALYST — EXPERIENCED 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

PRODUCT/BRAND MARKETING PROFESSIONAL — SENIOR 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

SALES MANAGER 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

SALES MANAGER — REGIONAL 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000SALES REPRESENTATIVE — EXPERIENCED 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

CUSTOMER SERVICE MANAGER 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000CUSTOMER SERVICE REPRESENTATIVE — EXPERIENCED

10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

RESEARCH AND DEVELOPMENTRESEARCH AND DEVELOPMENT MANAGER 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

RESEARCH AND DEVELOPMENT ENGINEER — EXPERIENCED 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

ENGINEERINGENVIRONMENTAL HEALTH AND SAFETY MANAGER 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

TECHNICAL SERVICE MANAGER 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000TECHNICAL SERVICE TECHNICIAN — EXPERIENCED 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

PROCESS ENGINEER — EXPERIENCED 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

Note: The figures under the annual total cash compensation section reflect the actual amounts of the awards received over last 12 months.

COUNTRY USD1 = EUR1.00EUR1 = EUR1.00Exchange rate as of Nov 6, 2017

SAMPLE

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ANNUAL COMPENSATION, 2017, CONTINUEDLOCAL CURRENCY USD

BENCHMARK JOBSANNUAL BASE SALARY (ABS) ANNUAL TOTAL CASH

COMPENSATION (ATC) ANNUAL BASE SALARY (ABS) ANNUAL TOTAL CASHCOMPENSATION (ATC)

LOW MEDIAN HIGH LOW MEDIAN HIGH LOW MEDIAN HIGH LOW MEDIAN HIGH

OPERATIONS

HEAD OF PLANT 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

HEAD OF PRODUCTION 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

PRODUCTION SUPERVISOR 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000PRODUCTION WORKER — EXPERIENCED 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

HEAD OF QUALITY — TIER 3 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000REPAIR AND MAINTENANCE ENGINEERING MANAGER 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

SUPPLY AND LOGISTICSHEAD OF SUPPLY CHAIN — TIER 3 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

HEAD OF PURCHASING 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000TRAFFIC AND DISTRIBUTION COORDINATOR — ENTRY 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000

WAREHOUSE — TEAM LEADER 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000

Note: The figures under the annual total cash compensation section reflect the actual amounts of the awards received over last 12 months.

COUNTRY USD1 = EUR1.00EUR1 = EUR1.00Exchange rate as of Nov 6, 2017

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ABOUT THIS REPORTThis section provides information on the methods of collecting, collating, and analyzing data for this publication. Below are notes on exceptions and exclusions in the data and a list of data sources, relevant equations, and currency conversions rates. Readers will also find a glossary of key terms.

METHODOLOGYSTATISTICSThe following statistics are presented in this report:

► Low or 33rd Percentile: The data point that is higher than 33% of all other data in the sample when ranked from low to high.

► Median or 50th Percentile: The data point that is higher than 50% of all other data in the sample when ranked from low to high.

► High or 67th Percentile: The data point that is higher than 67% of all other data in the sample when ranked from low to high.

► Average: The sum of all data reported divided by the number of data observations in the sample. Also known as the mean.

► Prevalence: The percentage of companies that provided a response to a question with a defined number of options to choose from. For example, a single response question or a multiple response (select all that apply) style question.

► In single response questions, the sum of all responses may not equal 100% due to rounding.

► In multiple response questions, the sum of all responses will be greater than 100%.

► N: The number of companies that reported data for the statistic.

► Endash or “–”: The sample is too small to provide the statistic.

DATA MASKINGTo ensure the confidentiality of all companies that provide data to Mercer’s surveys, statistics have been “masked” by displaying an endash or “–” when minimum sample sizes are not met.

► A minimum of three data points are required to report the average and prevalence percentages.

► A minimum of five data points are required to report the 33rd, 50th, and 67th percentiles.

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GLOBAL PAY DATAGlobal Pay Summary provides Annual Base Salary (ABS) and Annual Total Cash Compensation (ATC) data in local currency and USD, as well as information on Annual Guaranteed Cash (AGC) for selected countries in the case studies.

► ABS is the monthly base salary multiplied by the number of months of pay (based on company policy).

► AGC refers to ABS plus the annual fixed allowances or any guaranteed cash.

► ATC refers to the total ABS in addition to any guaranteed cash and actual annual short-term incentives.

Pay data within each country matches our core benchmark position structure, using Mercer’s International Position Evaluation (IPE) methodology. This system maps job roles to position classes (PCs) based on the scope of the roles, responsibilities, and company size, thereby supporting an accurate comparison of peers in the market. See the Glossary for more information on IPE.

EXCEPTIONS AND NOTESThe range of pay data may appear wide, primarily due to company size variation and the sampling of their pay practices in the database for some positions. The data are based on Mercer’s job evaluation in local markets, with statistics derived from individual country databases of Mercer’s 2017 All Industry Total Remuneration Surveys (TRS). TRS reports provide extensive details on all elements of compensation and benefits.

The salary information for some positions in a few countries might be less than in the previous year for the following reasons:

► The sample of participating companies is different this year, resulting in a change in Mercer’s IPE levels reported in the job titles. This change can be seen in the PC ranges of each job position.

► Increased unemployment rates, uncertain business conditions, and continued slow growth have increased talent availability. This increased talent supply, in turn, has reduced the pressure on employers to increase salaries to attract and retain desirable employees. New hires typically cannot demand, and do not receive, salaries as high as they did a few years ago, causing actual data to decrease for some positions.

► A large talent gap is an indirect reason for lower salaries in some areas. Although employers may promote employees in some positions at a faster rate to cover the talent gap, salaries for these promotions might be lower than previously offered.

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© 2018 Mercer LLC. GLOBAL PAY SUMMARY — SAMPLE 25

ABOUT THIS REPORT

BENCHMARK JOBS COUNTRY COUNTRY COUNTRY COUNTRY COUNTRY COUNTRY

TOP MANAGEMENT

HEAD OF ORGANIZATION — TIER 3 50-50 50-50 50-50 50-50 50-50 50-50

LEGAL

LEGAL COUNSEL — EXPERIENCED 50-50 50-50 50-50 50-50 50-50 50-50

HUMAN RESOURCES

HEAD OF HUMAN RESOURCES — TIER 3 50-50 50-50 50-50 50-50 50-50 50-50

HUMAN RESOURCES MANAGER 50-50 50-50 50-50 50-50 50-50 50-50

COMPENSATION AND BENEFITS MANAGER 50-50 50-50 50-50 50-50 50-50 50-50

LABOR SAFETY ENGINEER — EXPERIENCED 50-50 50-50 50-50 50-50 50-50 50-50

HUMAN RESOURCES ADMINISTRATION CLERK — EXPERIENCED 50-50 50-50 50-50 50-50 50-50 50-50

FINANCE

HEAD OF FINANCE AND ACCOUNTING — TIER 3 50-50 50-50 50-50 50-50 50-50 50-50

CREDIT AND COLLECTIONS SUPERVISOR 50-50 50-50 50-50 50-50 50-50 50-50

CREDIT AND COLLECTIONS CLERK — EXPERIENCED 50-50 50-50 50-50 50-50 50-50 50-50

ACCOUNTING MANAGER 50-50 50-50 50-50 50-50 50-50 50-50

ACCOUNTANT — EXPERIENCED 50-50 50-50 50-50 50-50 50-50 50-50

ACCOUNTING CLERK — EXPERIENCED 50-50 50-50 50-50 50-50 50-50 50-50

AUDIT MANAGER 50-50 50-50 50-50 50-50 50-50 50-50

ADMINISTRATION

EXECUTIVE SECRETARY — SENIOR 50-50 50-50 50-50 50-50 50-50 50-50

SECRETARY — EXPERIENCED 50-50 50-50 50-50 50-50 50-50 50-50

OFFICE ADMINISTRATION MANAGER 50-50 50-50 50-50 50-50 50-50 50-50

SECURITY GUARD — EXPERIENCED – – – – 42-44 41-44

INFORMATION TECHNOLOGY

HEAD OF INFORMATION TECHNOLOGY — TIER 3 50-50 50-50 50-50 50-50 50-50 50-50

SYSTEMS DEVELOPMENT MANAGER 50-50 50-50 50-50 50-50 50-50 50-50

SYSTEMS ANALYST — EXPERIENCED 50-50 50-50 50-50 50-50 50-50 50-50

SYSTEMS PROGRAMMER — EXPERIENCED 50-50 50-50 50-50 50-50 50-50 50-50

WEB APPLICATIONS DEVELOPER — EXPERIENCED 50-50 50-50 50-50 50-50 50-50 50-50

COMPUTER OPERATOR — EXPERIENCED 50-50 50-50 50-50 50-50 50-50 50-50

POSITION CLASS (PC) RANGES

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Mercer Select IntelligenceSM is a global membership platform, offering HR and business professionals digital and in-person access to cutting-edge research, analysis, productivity tools, best practices, on-demand expertise, and peer networks. When it’s time to shape policy and make critical people-strategy decisions, Mercer Select Intelligence will keep you ahead of the curve with actionable insights into the latest HR news and key issues, including legislative and regulatory initiatives, local and global economic indicators, and emerging trends. As your trusted resource in a rapidly changing business environment, the Mercer Select Intelligence membership will continually evolve to deliver the human capital insights that you need to succeed. Visit select.mercer.com to learn more.

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ABOUT MERCER At Mercer, we make a difference in the lives of more than 110 million people every day by advancing their health, wealth, and careers. We’re in the business of creating more secure and rewarding futures for our clients and their employees — whether we’re designing affordable health plans, assuring income for retirement, or aligning workers with workforce needs. Using analysis and insights as catalysts for change, we anticipate and understand the individual impact of business decisions, now and in the future. We see people’s current and future needs through a lens of innovation, and our holistic view, specialized expertise, and deep analytical rigor underpin each and every idea and solution we offer. For more than 70 years, we’ve turned our insights into actions, enabling people around the globe to live, work, and retire well. At Mercer, we say we Make Tomorrow, Today.

Mercer LLC and its separately incorporated operating entities around the world are part of Marsh & McLennan Companies, a publicly held company (ticker symbol: MMC) listed on the New York, Chicago, and London stock exchanges.

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Copyright 2018 Mercer LLC. All rights reserved.

For further information, please contact your local Mercer office or visit our website at www.imercer.com

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