Global Pay Summary

2015
GLOBAL PAY SUMMARY
WESTERN EUROPE
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Neha Sobti
Vishal Kapoor
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Shubham Bhatnagar
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2015 Mercer LLC.
Global Pay Summary Asia Pacific
TABLE OF CONTENTS
INTRODUCTION
GLOSSARY
4
6
METHODOLOGY
SEVEN QUESTIONS ABOUT COMPENSATION
12
15
OVERVIEW OF BENCHMARK POSITIONS
44
Top management
45
Legal
47
Human resources
49
Finance
59
Administration
73
Information technology
81
Sales and marketing
93
Research and development
113
Engineering
117
Operations
125
Supply and logistics
137
ABOUT MERCER
145
COUNTRY BENCHMARK POSITIONS
146
Austria
148
Belgium
154
Denmark
158
Finland
162
France
166
Germany
170
Greece
174
Ireland
178
Italy
182
Netherlands
186
Norway
190
Portugal
194
Spain
198
Sweden
202
Switzerland
206
United Kingdom
210
211
2015 Mercer LLC.
SUMMARY OF KEY FINDINGS
DATA MINING & INSIGHTS

Global Pay Summary Western Europe
INTRODUCTION
We are pleased to present the twelfth edition of Global Pay Summary (GPS). The report provides a
comparative study of annual base salary (ABS) and annual total cash compensation (ATC) for 50
benchmark positions across 76 countries and 89 locations 17 locations in the Americas, 29 in Asia
Pacific, 27 in Eastern Europe, Middle East, and Africa, and 16 in Western Europe. Salary figures are drawn
from Mercers 2014 Total Remuneration Surveys (TRS) and our compensation databases.
The great recession of 2008 has left its mark on the global economic and business panorama, with global
growth rates remaining anemic and uneven. The moderate growth experienced by advanced countries
has failed to stimulate investment. As a result, the October edition of the 2014 World Economic Outlook
(WEO) predicts the global economy to grow by 3.3% in 2014 and 3.8% in 2015. According to this report,
growth prospects differ for advanced and emerging markets. While growth rates are expected to pick up
in advanced economies, albeit at a slower rate in Japan and Europe, they are forecast to grow at faster
rates in the rest of the advanced countries. The emerging markets in Asia are still set to lead the growth
rates, even as that in China moderates.
The economic uncertainties have contributed to new efficiency challenges related to costs and a talented
workforce. While scarcity of talent was a well-debated problem during the pre-crisis period, the focus in
recent years has shifted to finding and retaining the right talent and key performers. Thus, compensation
strategy has changed from a wage-war scenario to a performance-driven competitive pay structure.
Moreover, the mixed trends in economic growth have resulted in adjustments to business models and
strategies. Companies are increasingly looking at leaner and flexible workforce models helping to keep
costs optimal, while allowing management sufficient agility to reconfigure or hire based on need. This
change requires clear understanding of salary levels in the market. At the same time, a well-structured pay
programme for employees remains the strongest factor in motivating them and attracting the right talent.
To this end, GPS provides comprehensive data for reviewing the companys current pay strategy and
budget preparation, as well as developing an optimal salary structure.
This quick reference guide supports effective pay planning for different career levels by comparing salary
components, along with market pay range, for a single job position within a country. It helps human
resources professionals:
Benchmark and design competitive pay to operate at optimal levels.
Attract and retain key talent through a well-designed competitive compensation package.
Compare pay data across countries to determine cost-efficient locations for expansion and growth.
2015 Mercer LLC.
INTRODUCTION
REPORT STRUCTURE
The 2015 Global Pay Summary report provides actionable salary information to formulate salary policies
according to current practices across major world markets. Designed as a quick reference guide for human
resources professionals, it offers data on annual base salary (ABS) and annual total cash compensation (ATC)
for 50 benchmark positions across 11 job families, covering the spectrum from para-professionals to top
management.
This report has four main sections:
The Methodology section delineates the methodology used in the report and lists key definitions,
exchange rates, and data sources.
The Summary of key findings highlights the key trends in inter- and intra-regional pay levels, using
multiple comparisons, and analysing salary differences by region, job function, and development
level of development of a country. The insights into highest- and lowest-paying countries help
companies understand the cost-effective locations within a region. This section also provides a list of
hot jobs in a particular market.
The Overview of benchmark positions section provides ABS and ATC data for a particular job
across different locations. This information helps human resources professionals understand and
compare pay scales for different positions and job functions, and supports informed decision-making
without having to sort through voluminous survey data or complex databases.
The Country benchmark positions section provides a snapshot of salary information for 50
benchmark jobs within a country. It exhibits vertical comparisons across different functions and
career levels.
The job functions covered in the report are:

Top management.
Legal.
Human resources.
Finance.
Administration.
Information technology.
Sales and marketing.
Research and development.
Engineering.
Operations.
Supply and logistics.
2015 Mercer LLC.
METHODOLOGY
READING THE REPORT
The 2015 Global Pay Summary (GPS) report presents concise information on pay levels for 50 benchmark
job positions around the world, representing positions common across multinational companies. The report
provides vertical and horizontal analysis of market pay for different job levels in different countries and
regions. For example, horizontal comparisons are possible because compensation data for single positions
can be compared across countries and regions. Vertical comparisons are possible because the positions
represent the range of jobs from top management to junior-level positions. The report also provides the
market pay range for a single job position within a country.
This definitive guide will help human resources professionals in their business expansion, talent, and
compensation strategies, as well as identify cost-effective locations. The report is based on Mercers global
consistent methodology of defining pay and positions, and our vast, country-by-country database of
compensation data. Pay data within each country matches our core benchmark position structure, using
Mercers International Position Evaluation (IPE) methodology. The IPE methodology ensures that
position levels are consistent and accurately mapped for comparison, regardless of country or industry. This
system also helps to map 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.
Global 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 and 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.
The analysis displays pay data for low, median, and high values of ABS and ATC. Low figures represent the
33rd percentile of observations in Mercers pay database, high figures represent the 67th percentile, and
median figures represent the median value.
2015 Mercer LLC.
METHODOLOGY
EXCEPTIONS AND NOTES

The ABS component includes base salary and allowances for Colombia (Americas), India (APAC),
and South Africa (EEMEA).
The data presented for China (APAC), Kazakhstan, Russia, and Ukraine (EEMEA) pertains to major
cities in these markets and is denoted in tables by CountryMarket.
In the Americas regional edition, all executive positions have role differences in North American and
Latin American countries; hence, they are treated separately. Their position descriptions appear
separately for the two sub-regions. The key findings analysis does not consider these positions.
The head of systems engineering and systems engineer positions are replaced by technical service
manager and process engineer experienced benchmark jobs in this edition.
In 2015, Wuxi (China) does not include Changzhou, as it did in 2014. Therefore, the data for 2015
might vary compared to 2014.
The 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 is based on Mercers job evaluation in local
markets, with statistics derived from individual country databases of Mercers 2014 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 Mercers 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.
2015 Mercer LLC.
METHODOLOGY
CURRENCY CONVERSION RATES AND DATA SOURCES
CURRENCY CONVERSION RATES (IN USD) AS OF 7TH NOVEMBER 2014
Country
Currency
USD1=
Country
code
Currency
USD1=
code
Austria
EUR
0.79
Italy
EUR
0.79
Belgium
EUR
0.79
Netherlands
EUR
0.79
Denmark
DKK
5.87
Norway
NOK
6.54
Finland
EUR
0.79
Portugal
EUR
0.79
France
EUR
0.79
Spain
EUR
0.79
Germany
EUR
0.79
Sweden
SEK
7.23
Greece
EUR
0.79
Switzerland
CHF
0.95
Ireland
EUR
0.79
United Kingdom
GBP
0.62
Note: These exchange rates are rounded to two significant digits. Data in the tables was prepared using high degrees of precision.
DATA SOURCES, 2014

Country
Source
No. of participants
Austria
AT: Total Remuneration Survey (April)
159
Belgium
BE: Total Remuneration Survey (April)
290
Denmark
DK: Total Remuneration Survey (June)
227
Finland
FI: Total Remuneration Survey (June)
204
France
FR: Total Remuneration Survey (April)
468
Germany
DE: Total Remuneration Survey (April)
519
Greece
GR: Total Remuneration Survey (April)
123
Ireland
IE: Total Remuneration Survey (April)
151
Italy
IT: Total Remuneration Survey (April)
351
Netherlands
NL: Total Remuneration Survey (April)
303
Norway
NO: Total Remuneration Survey (July)
173
Portugal
PT: Total Remuneration Survey (April)
287
Spain
ES: Total Remuneration Survey (April)
339
Sweden
SE: Total Remuneration Survey (July)
351
Switzerland
CH: Total Remuneration Survey (April)
230
United Kingdom
UK: Total Remuneration Survey (April)
475
2015 Mercer LLC.

Q. Why use benchmark jobs?
A.
There are five key reasons to use benchmark jobs in compensation planning:
Commonly found and defined, they allow pay comparisons within the organisation or to
comparable jobs outside the organisation.
Specific and realistic job specifications relate to what, why, and how work is done on a specific job.
As positions rarely match exactly, employers must decide whether a premium or discount is
appropriate for the particular job position based on survey data, thereby ensuring competitive pay.
Benchmark jobs help create career ladders, supporting the companys motivation and retention
of valuable talent.
They provide samples of various levels in most job functions, so employers have an overall
picture of their organisation and pay levels.
Q. Why is base salary important?

A. Base salary plays a key role in compensation planning and strategy for these reasons:
Base salary is a core component of a total rewards package.
It is often the cornerstone of that reward package and the starting point for calculating other
components of the package.
Employees view base salary as the most important element of the deal between the employee
and employer.
The way in which salary is set and progressed can have a significant impact on whether an
employee engages positively in work.
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 in hand.
Q. What is the difference between annual base salary and annual total cash compensation?
A. The two terms are defined as follows:
Annual base salary (ABS) is monthly salary multiplied by the number of months (per company
policy) used for computing annual compensation. Gross ABS includes salary sacrificed items but
excludes any cash allowances, superannuation, and benefits.
Annual total cash compensation (ATC) represents ABS, plus nonvariable remuneration and shortterm incentives (STIs), which include, for example, bonus, sales commission, and profit sharing,
but exclude share options.
2015 Mercer LLC.
Q. What are the key steps in the annual compensation planning process?
A. Most administrators follow this general planning process every year:

Update job descriptions, if necessary.

Determine market comparators (peers by industry, region, headcount size, and so on).
Collect market salary data.
Match benchmark jobs to market salary data.
Set measurement standards to determine status against desired position.
Conduct measurement of:
Internal equity (review for potential problem areas).
External competitiveness (review for underpayment or overpayment).
Alignment of pay and performance (consider whether the plan is workable).
Alignment with business and strategic goals (determine whether the plan helps employees
achieve overall organisational goals).
Formulate recommendations to adjust salary levels overall, for specific pay levels and/or job
functions, and so on.
Obtain management approval of recommendations.
Implement the compensation plan.
Communicate the plan to employees.
Q.
What factors affect compensation levels?
A.
Among the many factors that have an impact on pay in different countries, the following are key:
Talent supply and demand.

The competitive market.
The companys desired pay position in the market.
The compensation mix of base salary and incentives.
The alignment of pay with the companys business goals, mission, and cultural values.
Professional development programmes.
Mandatory minimum salaries.
Cost of living.
Standard of living.
Q. What factors influence a companys compensation strategy?

A. Both internal and external factors have an impact on compensation strategy. Internal factors include
the following points:
Business strategy may emphasise some job functions over others, such as sales positions.
Current pay programmes determine levels and components of the pay package.
Incumbent expectations and perceptions can affect their productivity.
Organisational ownership, structure, and financial constraints may limit pay budgets.
2015 Mercer LLC.
10

External factors include the following points:
External competitiveness compares the companys pay policies and practices to the external
market.
Performance expectations must be clear using accurate job descriptions; examples of
problematic employee behaviour; timely and continuous feedback; and expectations that are
specific, measurable, time-bound, and realistic to help employees understand what is expected
and how these factors affect their compensation.
Industry trends influence employees expectations of what they should receive.
Tax treatment, company rules and regulations, and accounting standards can impact the pay
strategy.
Q. How can metrics help in compensation planning and strategy?

A. Consider the following case study. A hypothetical company designed its business to rely heavily on
selling additional services to existing customers. Although it had developed significant resources to
understand customer needs and expectations, it conducted very little research to determine what
motivated its employees. The metrics analysis revealed that:
The company rewarded new hires who did not have a strong relationship with existing
customers over incumbents, resulting in a significant loss in potential revenue gains every year.
The number of service years was the single biggest driver of financial performance and growth.
Recommendations for action included the following:
Shifting human capital practices to develop firm-specific expertise and build on existing customer
relationships.
Realigning pay between new hires and high performing incumbents.
Using broadbanding to build career milestones.
Hiring at lower levels to grow from within.
2015 Mercer LLC.
11
GLOSSARY
COMPENSATION-RELATED DEFINITIONS
Annual base salary (ABS): Monthly base salary multiplied by the number of months per year that salary
is paid (according to company policy).
Annual guaranteed cash (AGC): Annual base salary plus guaranteed allowances, which include meal
allowance, vehicle allowance, and so on.
Annual total cash compensation (ATC): Annual base salary plus nonvariable remuneration and short
term incentives, which include bonus (for example, bonus, sales commission, profit sharing) but exclude
share options. The figures reported reflect the actual award amounts received over last 12 months.
Guaranteed cash allowances: Cash allowances that are guaranteed to the employee regardless of their
performance. They can be either paid out in cash, as an addition to the base salary or in the form of
vouchers or coupons and may significantly vary from country to country. Employees are given cash
allowances in order to cover the costs of, for example, meals or transportation.
High: The 67th percentile of observations in Mercers salary database.
Low: The 33rd percentile of observations in Mercers salary database.
Median: The 50th percentile (median) of observations in Mercers salary database.
Position class (PC) range: Benchmark positions are displayed by job title, covering all PCs for a given job.
PC is the Mercer level that is created using Mercers International Position Evaluation (IPE) system. Typical
PCs for different employee levels are:
Executives: PCs 5762.

Management: PCs 5257.
Professional: PCs 4752.
Para-professional (staff): PCs 4247.
Short-term incentives: Rewards relating to the performance against selected criteria over a period of
one year or less. These include performance-related bonuses, sales bonuses, sales commissions, profitsharing schemes, other bonuses, and exceptional premiums.
Total Remuneration Surveys (TRS): Mercer conducts the TRS in more than 60 countries. Each TRS
includes data for a set of core benchmark positions and, in many markets, industry-specific positions such
as consumer goods, pharmaceuticals, and high-technology. Mercers TRS allows access to market data for
pay and benefits, as well as the ability to generate statistics tailored to an organisations needs.
2015 Mercer LLC.
12
GLOSSARY
JOB FAMILY DEFINITIONS

Top management: This job family works to achieve the companys operational and financial goals.
Employees help to control, direct, and participate in corporate activities through a hierarchy of managers
and supervisors. Top managers undertake long-term strategic planning, determine policies, allocate
resources, and make decisions on growth and diversification to accomplish corporate goals.
Legal: This job family ensures that the company complies with the legal and regulatory requirements of
the country(s) where it operates and strives to maintain positive relations with investors and regulatory
bodies.
Human resources: This job family manages human resources. Activities include developing human
resources management strategies and policies to meet business needs; and planning, administering, and
reviewing activities concerned with recruitment, training and development, compensation and benefits,
and employee relations. In some companies, the activities of this job family may include payroll, employee
communications, and health and safety.
Finance: This job family manages financial and accounting operations. Areas of responsibility include
preparing, collecting, and interpreting financial information; preparing budgets, reports, forecasts, and
statutory returns; conducting financial analyses of proposals, investments, and fund sources; managing
taxation; managing cost accounting systems and cash flow; conducting audits; controlling treasury
matters; and ensuring compliance with regulatory standards.
Administration: This job family handles a range of diverse administrative or staff functions, which may
include finance, human resources, information technology, planning, supply, and other corporate
services. Activities also include performing administrative and related support services.
Information technology: This job family acquires, designs, implements, and operates information
technology resources, including computer hardware, operating systems, communications, software
applications, data processing, and security. Activities include developing information technology
strategies, policies, and plans; managing the acquisition, implementation, maintenance, and use of
information technology resources; and training and supporting technology users.
Sales and marketing: This job family oversees sales and marketing activities, including market research,
pricing, sales, and merchandising activities; marketing campaigns and promotions; business
development activities; customer service; and invoicing, credit, and payment administration.
Research and development: This job familys operations include formulating research strategies;
evaluating the cost and benefits of alternative research opportunities; and undertaking research, design,
and development activities to improve the companys products and services.
Engineering: This job family manages engineering and technical operations, and may involve various
branches of the engineering profession for example, electronic, environmental, mechanical,
maintenance, or plant engineering. Activities include designing, constructing, testing, and operating
equipment; ensuring that standards of quality, cost, safety, reliability, timeliness, and performance are
met in production processes; and interpreting plans, drawings, and specifications.
Operations: This job family is responsible for the production activities of manufacturing companies to
optimise resource use, minimise costs, and maintain quality standards. Activities include planning,
managing, and reviewing production operations to achieve output and quality objectives; monitoring
expenditures and forecasting resource inputs; and operating, monitoring, and maintaining machines and
production equipment.
2015 Mercer LLC.
13
GLOSSARY
Supply and logistics: This job family manages the supply, storage, and transport and distribution of
equipment, materials, and goods used and produced. Activities include materials control and planning,
managing supplier relationships, logistics and supply chain management, purchasing, and inventory
control.
MERCERS INTERNATIONAL POSITION EVALUATION (IPE) SYSTEM

Mercer surveys around the world are based on the IPE system. As part of the survey process, TRS
members receive job-matching tools designed specifically to support this survey, including a set of
benchmark evaluations for each survey role. The IPE system is a proven approach to position evaluation
used by companies around the world.
IPE relies on evaluating positions, not the employees holding those positions because the qualifications
and performance of incumbents can differ from what positions actually require. Position evaluation is not
just a tool for salary comparisons, but is also instrumental in recruiting, career planning, designing
corporate structures, and dealing with expatriate compensation and planning.
This tool is a robust, user-friendly job evaluation process that can form the foundation of integrated
human resources systems including:
Rewards.
Organisation design.
Talent development.
Career planning.
Performance management.
Mobility.
IPE focuses on four business-related dimensions:
Impact and contribution to business unit results.
Communication.
Innovation.
Required knowledge.
Risk is an optional factor that may be used in high-risk industries or professions. Each factor is divided into
degrees with individual weightings. The improvements to the system reflect the changes made by many
companies to flatten their structure or transition to a network-based or team environment. The result is an
easy-to-use system that facilitates position comparisons not only within a company but also across
companies and industries.
The system allows accurate comparisons between positions, as job titles alone can be misleading. For
example, a finance manager in one company may describe a position that has more operational
responsibilities compared to a finance manager in a second company with more strategic responsibilities.
In other words, the scope and content of a finance managers position could be broad in some companies
and limited in others. Using the IPE method can further isolate similar positions and responsibilities.
2015 Mercer LLC.
14
SUMMARY OF KEY
FINDINGS

The 2015 Global Pay Summary report provides an overview of the pay levels for 50 benchmark positions
across selected countries. This section presents a number of key trends using a variety of comparisons
for example, annual base salary (ABS) and annual total cash compensation (ATC), emerging vs. developed
economies, costliest and cost-effective countries, and others for positions commonly found in most
organisations. Case studies illustrate salary differences by region, job family, country grouping, and so on.
Insights into salary variations within countries, cash composition, and allowances and variable pay
provide an overall picture of country salary levels. Finally, with talent scarcity facing many countries, the
listing of hot jobs offers insights into tight labour markets around the world.
GLOBAL TRENDS
Various factors determine the salary levels in any country or region, including the interaction between the
demand and supply of labour, the level of development, quality of living, cost of living, exchange rates,
mandatory wage controls, and others. For example, advanced economies such as the US and
Switzerland have relatively high salaries compared to emerging markets, due to factors such as the
relative high quality of living associated with high costs prevalent in the market, as well as scarcity of
labour in these markets. As a result, employers must search for cost-advantageous locations to expand
their business.
However, the term emerging markets, first used by the World Bank to distinguish third-world countries
in transition from developing to developed countries, now includes more than 40 nations. This movement
has led to filtering these countries into groups with high future potential:
BRIC: Brazil, Russia, India, and China.

CIVETS: Colombia, Indonesia, Vietnam, Egypt, Turkey, and South Africa.
Emerging Seven (E7): Brazil, China, India, Indonesia, Mexico, Russia, and Turkey.
EAGLEs, or Emerging and Growth-Leading Economies: Brazil, China, Egypt, India, Indonesia,
South Korea, Mexico, Russia, Taiwan, and Turkey.
MINT: Mexico, Indonesia, Nigeria, and Turkey.
MIST: Mexico, Indonesia, South Korea, and Turkey.
Next 11 (N11): Bangladesh, Egypt, Indonesia, Iran, Mexico, Nigeria, Pakistan, Philippines, Turkey,
South Korea, and Vietnam.
TIMP: Turkey, Indonesia, Mexico, and Philippines.
Therefore, from a compensation perspective, an analysis of these countries with high future potential
has shown that:
N11 countries pay the lowest ABS for human resources and accounting managers, whereas TIMP
countries exhibit a cost advantage for marketing and office administration managers positions.
The CIVETS emerge as the lowest ATC-paying locations for three of the four managerial positions.
With regards to both ABS and ATC, BRIC countries are the costliest locations for employing
accounting and office administration managers among the emerging countries.
For ABS, the EAGLEs are the costliest locations for human resources and marketing managers, as well
as the costliest in ATC for marketing managers.
2015 Mercer LLC.
16

METHODOLOGY: ANNUAL BASE SALARY AND ANNUAL TOTAL CASH COMPENSATION TABLE
This table compares the average annual base salary (ABS) and the annual total cash compensation
(ATC) levels of managers in different job functions human resources, accounting, marketing, and
office administration across different emerging country groups. In the table, green denotes the
highest-paying location and blue the most cost-effective.
MANAGERS: ANNUAL BASE SALARY AND ANNUAL TOTAL CASH COMPENSATION (USD), 2014
Human resources
manager
Accounting
manager
Marketing
manager
Office administration
manager
Annual base salary (ABS)

CIVETS
46,797
39,716
51,036
35,948
MINT
46,831
40,173
48,532
32,916
N11
43,963
38,516
48,662
30,640
MIST
52,745
46,560
55,796
38,613
EAGLEs
53,838
50,105
57,796
42,292
TIMP
44,768
38,663
47,712
30,427
BRIC
53,834
53,035
57,457
43,894
E7
51,417
48,014
54,601
40,655
Annual total cash compensation (ATC)

CIVETS
52,497
44,854
57,929
40,392
MINT
58,696
50,662
61,304
42,599
N11
52,696
46,530
58,285
37,328
MIST
64,441
57,113
67,606
48,169
EAGLEs
63,936
58,960
68,375
50,367
TIMP
55,215
47,833
59,307
38,777
BRIC
63,055
60,688
67,341
51,417
E7
61,551
56,774
65,409
48,815
COMPENSATION COMPARISON E7 VS.G7 A CASE STUDY

PricewaterhouseCoopers (PwC) first coined the term E7 in the Stern Review report, published in 2006.
This report predicted that, by 2050, the E7 markets (Brazil, China, India, Indonesia, Mexico, Russia,
and Turkey) will have larger economies than the G7 economies (the seven wealthiest, developed nations:
Canada, France, Germany, Italy, Japan, the UK, and the US). This section provides an overview of the
salary differences among the E7 and G7 markets.
The cost advantage in the tables shows the percentage salary differential of a country compared to the
top-paying country. For example, for the human resources manager, Indonesia has an ABS cost
advantage of 78% over the US, the top-paying location. In other words, for the same job in Indonesia, a
company will pay a base salary equivalent to 22% of the base salary paid for the same job in the US.
The table also provides fixed pay as a percentage of ATC in each country. The higher the proportion of
fixed pay, the lower is the variable component. A low proportion of fixed pay indicates the significance of
performance-driven pay in that location. The markets that significantly rely on performance-based pay
have more flexible pay structures, allowing companies to vary salary based on business performance.
2015 Mercer LLC.
17

As expected, G7 countries are generally costlier for employing key managerial talent. Also, the average
salary levels of E7 countries are two-thirds of the top-paying G7 locations. One of the main reasons for the
cost advantage of emerging markets is the large labour supply, compared to advanced countries. The
high cost of living in advanced countries is also a major determinant of their high-pay levels.
Germany is the highest-paying country for all positions except human resources managers, where
the US ranks first.
Human resources managers receive the highest ABS and ATC compared to managers in accounting,
marketing, and office administration.
Brazil exhibits a relatively lower cost advantage among the emerging markets, indicating a potential
scarcity of managerial skills in the market.
The next lowest cost-effective country after Brazil is Turkey, particularly with regards to marketing,
accounting, and office administration managers. China follows Brazil as being the second least costeffective country for human resources managers.
In general, India and Indonesia offer the most cost advantages for employers in the E7 group across
the four managerial positions.
India maintains the highest cost advantage in terms of ATC payouts compared to other countries.
Managerial employees in India receive less than one-fourth of the ATC received by their peers in the
highest-paying location.
Managers in India, the lowest-paying country, have a relatively high proportion of fixed pay in ATC.
Although India, in general, has higher fixed pay for human resources, marketing, and office
administration managers, Russia also has a high level of fixed pay for human resources and
accounting managers.
The highest fixed pay levels in the G7 countries are Japan for the human resources manager, the UK
and the US for marketing manager, Italy for accounting manager, and the US for office administration
manager.
In general, the lowest fixed pay levels fall in the human resources manager position across both E7
and G7 countries.
METHODOLOGY: CASE STUDY TABLES

Data in the following tables compares ABS, annual guaranteed cash (AGC), and ATC for managers in
human resources, accounting, marketing, and office administration across the 14 countries in the E7
and G7 markets. The data in this analysis is extracted from the Mercer 2014 Total Remuneration
Survey All-Industry surveys, and November 2014 exchange rates are used for the USD conversions.
The E7 and G7 salary data is the organisation-weighted average of the salaries in that group. In the
tables, green denotes the highest-paying location and blue the most cost-effective; negative values
are in red. The country listed in green, the highest paying in the group, is the benchmark to compare
the cost advantage.
2015 Mercer LLC.
18

HUMAN RESOURCES MANAGER: ANNUAL COMPENSATION AND COST ADVANTAGES FOR E7 AND G7
COUNTRIES, 2014
Median annual compensation (USD)
ABS
AGC
Cost advantage
ATC
ABS
AGC
ATC
Fixed pay as a
% of total cash
compensation
Brazil
181,761
187,778
240,372
-17%
-15%
-14%
78%
ChinaBeijing
146,574
150,091
206,767
-33%
-32%
-26%
73%
India
57,926
57,926
63,865
-74%
-74%
-77%
91%
Indonesia
48,288
52,402
71,952
-78%
-76%
-74%
73%
Mexico
122,718
144,696
177,463
-44%
-34%
-36%
82%
RussiaMoscow
103,314
106,668
117,686
-53%
-52%
-58%
91%
Turkey
97,444
97,444
113,008
-56%
-56%
-59%
86%
Average E7
105,092
111,004
135,889
-52%
-50%
-51%
82%
Canada
175,030
175,030
210,627
-20%
-20%
-24%
83%
France
133,057
134,203
164,138
-40%
-39%
-41%
82%
Germany
152,065
152,224
208,391
-31%
-31%
-25%
73%
Italy
147,440
147,440
173,527
-33%
-33%
-38%
85%
Japan
96,693
99,578
102,171
-56%
-55%
-63%
97%
United Kingdom
160,779
160,779
198,794
-27%
-27%
-29%
81%
United States
220,000
220,000
278,837
0%
0%
0%
79%
Average G7
171,099
171,525
214,776
-22%
-22%
-23%
80%
MARKETING MANAGER: ANNUAL COMPENSATION AND COST ADVANTAGES FOR E7 AND G7

COUNTRIES, 2014
ABS
AGC
Cost advantage
ATC
ABS
AGC
ATC
Fixed pay as a
% of total cash
compensation
Brazil
76,564
78,527
91,174
-36%
-34%
-32%
86%
ChinaBeijing
65,900
70,149
80,221
-45%
-41%
-40%
87%
India
29,705
29,705
31,391
-75%
-75%
-76%
95%
Indonesia
32,811
34,523
40,386
-72%
-71%
-70%
85%
Mexico
53,382
63,376
69,862
-55%
-47%
-48%
91%
RussiaMoscow
55,784
55,857
63,383
-53%
-53%
-53%
88%
Turkey
69,863
69,973
83,671
-41%
-41%
-37%
84%
Average E7
54,601
57,507
65,409
-54%
-52%
-51%
88%
Canada
89,277
89,277
98,786
-25%
-25%
-26%
90%
France
89,245
89,830
104,727
-25%
-25%
-22%
86%
Germany
119,308
119,371
133,560
0%
0%
0%
89%
Italy
84,291
84,889
93,371
-29%
-29%
-30%
91%
Japan
86,987
88,881
102,532
-27%
-26%
-23%
87%
United Kingdom
93,250
93,252
101,056
-22%
-22%
-24%
92%
United States
96,500
96,507
105,000
-19%
-19%
-21%
92%
Average G7
94,390
94,698
104,983
-21%
-21%
-21%
90%
2015 Mercer LLC.
19

ACCOUNTING MANAGER: ANNUAL COMPENSATION AND COST ADVANTAGES FOR E7 AND G7
COUNTRIES, 2014
ABS
AGC
Cost advantage
ATC
ABS
AGC
ATC
Fixed pay as a
% of total cash
compensation
Brazil
76,974
79,145
89,475
-35%
-33%
-31%
88%
ChinaBeijing
52,533
53,969
64,628
-55%
-54%
-50%
84%
India
27,136
27,136
29,211
-77%
-77%
-77%
93%
Indonesia
25,995
27,678
31,864
-78%
-77%
-75%
87%
Mexico
46,910
56,582
62,482
-60%
-52%
-52%
91%
RussiaMoscow
58,797
59,322
63,425
-50%
-50%
-51%
94%
Turkey
63,735
63,735
72,965
-46%
-46%
-44%
87%
Average E7
48,014
50,553
56,774
-59%
-57%
-56%
89%
Canada
101,538
101,538
115,663
-14%
-14%
-11%
88%
France
82,369
82,955
93,929
-30%
-30%
-28%
88%
Germany
117,851
117,851
129,619
0%
0%
0%
91%
Italy
86,084
86,860
93,791
-27%
-26%
-28%
93%
Japan
89,102
90,169
101,896
-24%
-23%
-21%
88%
United Kingdom
United States
Average G7
97,682
98,690
106,751
-17%
-16%
-18%
92%
100,152
100,289
110,300
-15%
-15%
-15%
91%
97,853
98,182
109,075
-17%
-17%
-16%
90%
OFFICE ADMINISTRATION MANAGER: ANNUAL COMPENSATION AND COST ADVANTAGES FOR E7

AND G7 COUNTRIES, 2014
ABS
AGC
Cost advantage
ATC
ABS
AGC
ATC
Fixed pay as a
% of total cash
compensation
Brazil
66,210
68,199
81,960
-40%
-40%
-36%
83%
ChinaBeijing
45,926
48,447
56,740
-59%
-57%
-56%
85%
India
25,146
25,146
25,929
-77%
-78%
-80%
97%
Indonesia
26,328
27,992
33,726
-76%
-75%
-74%
83%
Mexico
35,588
44,967
48,765
-68%
-60%
-62%
92%
RussiaMoscow
44,098
45,088
47,298
-60%
-60%
-63%
95%
Turkey
50,457
52,316
56,087
-55%
-54%
-56%
93%
Average E7
40,655
43,086
48,815
-63%
-62%
-62%
88%
Canada
71,035
71,302
73,533
-36%
-37%
-43%
97%
France
75,133
76,935
85,924
-32%
-32%
-33%
90%
Germany
111,195
112,815
128,207
0%
0%
0%
88%
Italy
74,947
78,287
82,630
-33%
-31%
-36%
95%
Japan
87,603
88,898
105,043
-21%
-21%
-18%
85%
United Kingdom
67,527
67,527
70,449
-39%
-40%
-45%
96%
United States
59,661
59,661
61,062
-46%
-47%
-52%
98%
Average G7
71,139
71,793
76,755
-36%
-36%
-40%
94%
2015 Mercer LLC.
20
Global Pay
Global
Summary
Pay Summary
Western
EEMEA
Europe
ANNUAL SALARIES FOR SALES

REPRESENTATIVES A CASE STUDY
SALES REPRESENTATIVE
ROLE
Promote and sell the organisations products
and services within an assigned geographic
area, product range, or list of customer
accounts to meet or exceed sales targets.
This case study explores the country distribution based on

median ABS and ATC levels for the sales representative
benchmark job both globally and across all regions. While
this case study provides a snapshot analysis for one
benchmark position, within the report, ABS and ATC figures
are provided for each benchmark job, both from a job
perspective and a country perspective. Human resources
managers can use this information to better understand
both inter-regional trends and regional cost advantages.
KEY ACTIVITIES
Pursue sales leads; visit existing and new
customers; assess customer needs, and
suggest appropriate products and services;
respond to customer enquiries; negotiate
prices and delivery times within limits of
authority; and conclude sales orders to meet
revenue targets. Identify, research, and
contact prospective customers and build
positive relationships that will generate future
sales and repeat business. Refer sales leads,
customer feedback, and information on
competitor activity to appropriate contacts
within the organisation so that they can
respond to changing market conditions
and customer demands. Establish annual,
quarterly, monthly, or weekly sales plans and
prioritise and schedule own activities so these
targets are met.
When looking only at annual base salary (ABS):

On a global basis across all regions, in 54% of countries,
ABS falls between USD10,000 and USD40,000. This
finding is led primarily by countries in EEMEA (81%)
and the Americas (71%).
Western Europe is the costliest region to employ sales
representatives; in 81% of countries in the region, the
ABS is between USD40,000 and USD70,000, and a
further 6% pay in the USD70,000 and USD100,000
range.
Asia Pacific is the most cost-effective region as
demonstrated by an ABS of less than USD10,000 paid
in 48% of countries and an ABS of between USD10,000
and USD40,000 in 41% of countries.
TYPICAL EDUCATION
University (degree).
TYPICAL RELEVANT EXPERIENCE
1 to 4 years.
NORMALLY REPORTS TO
Sales manager or sales supervisor.
SALES100%
REPRESENTATIVE: DISTRIBUTION OF COUNTRIES BASED ON ANNUAL BASE SALARY, 2014
Percentage of countries
100%
80%
60%
40%
40%
25%
20%
71%
0%
54%54%
48% 48%
25%
20%18%
0%
81%
81%
71%
80%
60%
81%
81%
41%
41%
18%
19% 19%
0%
13%
12%10%
13%
12%10%
0%
<= USD10,000
<= USD10,000
20%
20%
0%
0%
USD10,000 - USD40,000
USD10,000 - USD40,000
1% 0% 0% 0%
6%
1% 0% 0% 0%
6%
USD40,000 - USD70,000 USD70,000 - USD100,000
USD40,000 - USD70,000 USD70,000 - USD100,000
Annual base salary ranges

Global
Global
2015 Mercer LLC.
Americas
Americas
APAC
APAC
EEMEA
EEMEA
21
Western Europe
Western Europe

When looking at annual total cash compensation (ATC) as a whole:
On a global basis across all regions, in 66% of countries, ATC falls between USD10,000 and
USD40,000. This finding is led by countries in EEMEA (85%) and the Americas (82%).
Western Europe is an even costlier region to employ sales representatives; in 69% of countries in the
region, the ATC is between USD40,000 and USD70,000, a further 13% pay in the USD70,000 and
USD100,000 range, and 6% pay more than USD100,000. This indicates a higher emphasis on variable
pay components and allowances that make up ATC in the region.
In Asia Pacific, while still the most cost-effective region, just 17% of countries pay an ATC of less than
USD10,000 and 69% pay between USD10,000 and USD40,000.
SALES REPRESENTATIVE: DISTRIBUTION OF COUNTRIES BASED ON ANNUAL TOTAL CASH

COMPENSATION, 2014
100%
100%
82%
80%
66%
80%
85%
82%
69%
66%
60%
85%
69%
69%
69%
60%
40%
40%
20%
20%
0%
0%
22%
17%
7%
12% 14% 11%

22%
13%
12% 14% 11%
13%
17%7%
0%
0%
7%
7%
0%
<= USD10,000 0% USD10,000 - USD40,000
<= USD10,000
USD10,000 - USD40,000
- USD70,000
USD70,000 - USD100,000
Annual total cashUSD40,000
compensation
ranges
Global
Global
2015 Mercer LLC.
USD40,000 - USD70,000
13%
3% 6% 0% 0% 13% 1% 0% 0% 0% 6%
6%
3% 6%
1%>USD100,000
0% 0% 0%
0%
USD70,000 - 0%
USD100,000
Americas
Americas
APAC
APAC
22
EEMEA
EEMEA
>USD100,000
Western Europe
Western Europe
REGIONAL TRENDS WESTERN EUROPE

Recognising that there is a wide variation in salary levels among geographic regions is important when
developing salary structures for a global workforce. A further understanding of the comparative cost
advantages within a region for different skills helps human resources managers support the organisations
business expansion strategy. This section explores cost-effective locations within Western Europe, salary
variation within a market, and salary variation across different functions at the management career level.
COSTLIEST AND MOST COST-EFFECTIVE LOCATIONS

Whether a company has an existing operation in a country, expanding it, or considering a new location,
the expense of hiring a qualified workforce is a key factor in strategic decisions. The total cost of base
salary, plus variable pay, benefits, mandatory contributions, and other reward components when
calculated for the workforce as a whole can be staggering.
In periods of economic uncertainty, most organisations attempt to reduce their costs, wherever feasible.
Consequently, the selection of a worksite can have a major impact on whether or not they achieve that
goal. However, while a company might desire a cost-effective location for their operation, if qualified
talent is unavailable in that market, it may force the company to choose a higher-cost country. Knowing
the variation in pay levels across countries can offer management a choice of locations.
The following tables on the highest- and lowest-paying countries by job identify the cost-effective
locations in Western Europe for 50 benchmark positions across 16 locations. The analysis is based on
median ABS and median ATC compensation.
Switzerland, one of the most developed country of this region, is the costliest location for employing
key skills. Of the 50 jobs in this analysis, Switzerland pays the highest for 96% of the jobs.
The only job where Switzerland pays relatively lower ABS and ATC compensation than Germany is
the credit and collections supervisor. Note: Switzerland does not have data for the computer
operator job and is not included in the analysis for that job.
Switzerland has been and continues to remain the most expensive location in the region, indicating
the correlation between cost of living in a country and salary levels. (See Mercer 2014 Cost of Living
report for more information).
Portugal is the cost-effective location for 80% of the jobs for ABS. However, its cost advantage
declines to 52% of jobs for ATC. This trend indicates relatively higher allowances and variable pay
payouts in Portugal for many jobs among the low paying countries.
Greece, followed by Finland, Italy, and France, are the other cost-effective locations in the region.
As Greece pays the lowest ABS for 12% and lowest ATC for 34% of the jobs, it pays relatively lower
allowances and variable pay than Portugal for 22% of the jobs in this analysis.
Portugal pays the maximum ABS and ATC for head of organisation Tier 3 after Switzerland across
all countries in the region, indicating scarcity of skills and resources at that level. Even though
Germany seems to be the second costliest location for 2% of the jobs, the data shows that Denmark
is the costliest location after Switzerland.
Denmark pays the highest compensation for 40% of the jobs and, specifically, most of the
professional jobs compared to Germany.
Most countries pay the highest for these two executive level jobs head of marketing and head of
finance and accounting indicating a scarcity of skills for these positions. Conversely, the head of
plant and head of production are the lowest-paying executive jobs for many countries.
Across all Western Europe, executive secretary senior is the highest-paying position, and
customer service representative is the lowest within the para-professional category.
2015 Mercer LLC.
23

Netherlands is among the highest-paying countries; however, it pays the lowest for head of
organisation Tier 3, indicating competition in the market for the top management job.
Sweden is the cost-effective location in this Europe region for all executive jobs; however, it pays
more to para-professionals compared to other countries in the region.
Systems development managers in Portugal receive only 19% of ABS received by their peers in
Switzerland. The head of organisation, followed by head of finance and accounting and head of sales
and marketing, has a relatively low ABS cost advantage compared to other executive levels.
Sales representatives in Greece receive only 22% of ATC received by their peers in Switzerland.
2015 Mercer LLC.
24

METHODOLOGY: TOP COSTLIEST AND COST-EFFECTIVE COUNTRIES
In the top costliest and cost-effective countries infographic below, the percentage represent the
percentage of benchmark jobs that fall in to the applicable category of being either costly or
cost-effective.
For example, 96% of the benchmark jobs in Switzerland were the costliest.
WESTERN EUROPE TOP COUNTRIES, ANNUAL BASE SALARY

(% OF BENCHMARK JOBS), 2014
COSTLIEST
Germany
Annual Base Salary 4%
Switzerland
COST-EFFECTIVE
Greece
Portugal
3
Finland
Italy
France
Note: Finland, Italy, and France fall in the 3rd position due to same value.
2015 Mercer LLC.
25
WESTERN EUROPE TOP COUNTRIES, ANNUAL TOTAL CASH

COMPENSATION (% OF BENCHMARK JOBS), 2014
COSTLIEST
Germany
Netherlands
Annual Total Cash Compensation 2%
Switzerland
Note: Germany and Netherlands fall in the 2nd position due to same value.
COST-EFFECTIVE
Greece
2
Italy
Portugal
Finland
2015 Mercer LLC.
26
France

METHODOLOGY: PERCENTAGE COST ADVANTAGE IN THE TABLE BELOW
The percentage cost advantage indicates the ABS and ATC paid in the lowest-paying country as a
percentage of what is paid in the highest-paying country. The median ABS of Legal counsel in
Portugal is 23% of what Legal counsel makes in Switzerland. The larger the percentage, the smaller
the gap between the high and low countries. Therefore, the smaller the percentage, the more cost
advantageous the lowest ABS country.
WESTERN EUROPE
HIGHEST AND LOWEST ANNUAL BASE SALARY AND ANNUAL TOTAL CASH
COMPENSATIONPAYING COUNTRIES, BY JOB, 2014
Annual Base Salary
Benchmark jobs
Top management
Head of organisation Tier 3
Legal
Legal counsel Experienced
Human resources
Head of human resources Tier 3
Human resources manager
Compensation and benefits manager
Labour safety engineer Experienced
Human resources administration clerk
Experienced
Finance
Head of finance and accounting Tier 3
Credit and collections supervisor
Credit and collections clerk Experienced
Accounting manager
Accountant Experienced
Accounting clerk Experienced
Audit manager
Administration
Executive secretary Senior
Secretary Experienced
Office administration manager
Security guard Experienced
Head of information technology Tier 3
Systems development manager
Systems analyst Experienced
Systems programmer Experienced
Web applications developer Experienced
Computer operator Experienced
Sales and marketing
Head of sales and marketing Tier 3
Head of marketing Tier 3
Marketing manager
Market research analyst Experienced
Product/brand marketing professional
Senior
Sales manager
Sales manager Regional
Sales representative Experienced
Annual Total Cash Compensation

% Cost
Advantage
Highest
Lowest
% Cost
Advantage
Highest
Lowest
Switzerland
Finland
54%
Switzerland
Finland
45%
Switzerland
Portugal
23%
Switzerland
Portugal
30%
Switzerland
Switzerland
Switzerland
Switzerland
Portugal
Portugal
Portugal
Portugal
43%
30%
23%
25%
Switzerland
Switzerland
Switzerland
Switzerland
Finland
Portugal
Portugal
Greece
48%
37%
24%
28%
Switzerland
Portugal
22%
Switzerland
Portugal
26%
Switzerland
Germany
Switzerland
Switzerland
Switzerland
Switzerland
Switzerland
Portugal
Portugal
Greece
Portugal
Portugal
Portugal
Portugal
53%
29%
25%
34%
28%
24%
25%
Switzerland
Germany
Switzerland
Switzerland
Switzerland
Switzerland
Switzerland
Portugal
Greece
Greece
Portugal
Greece
Portugal
Greece
52%
34%
25%
40%
34%
28%
32%
Switzerland
Switzerland
Switzerland
Switzerland
Portugal
Portugal
Portugal
France
24%
25%
37%
29%
Switzerland
Switzerland
Switzerland
Switzerland
Greece
Greece
Spain
France
31%
29%
39%
36%
Switzerland
Switzerland
Switzerland
Switzerland
Switzerland
Germany
Portugal
Portugal
Portugal
Portugal
Italy
Portugal
35%
19%
31%
25%
43%
42%
Switzerland
Switzerland
Switzerland
Switzerland
Switzerland
Netherlands
Finland
Portugal
Greece
Portugal
Italy
Portugal
39%
36%
32%
28%
44%
49%
Switzerland
Switzerland
Switzerland
Switzerland
Portugal
Portugal
Portugal
Greece
52%
31%
36%
22%
Switzerland
Switzerland
Switzerland
Switzerland
Portugal
Portugal
Portugal
Greece
57%
35%
46%
21%
Switzerland
Portugal
35%
Switzerland
Greece
40%
Switzerland
Switzerland
Switzerland
Portugal
Portugal
Greece
46%
25%
23%
Switzerland
Switzerland
Switzerland
Portugal
Greece
Greece
49%
33%
22%
Note: The figures under the annual total cash compensation section reflect the actual amounts of the awards received over last 12 months.
2015 Mercer LLC.
27

WESTERN EUROPE
HIGHEST AND LOWEST ANNUAL BASE SALARY AND ANNUAL TOTAL CASH
COMPENSATIONPAYING COUNTRIES, BY JOB, 2014, CONTINUED
Annual Base Salary

Highest
Lowest
Switzerland
Greece
% Cost
Advantage
44%
31%
Switzerland
Greece
31%
Portugal
46%
Switzerland
Portugal
43%
Switzerland
Portugal
37%
Switzerland
Greece
38%
Switzerland
Switzerland
Switzerland
Switzerland
Portugal
Portugal
Portugal
Portugal
34%
45%
27%
30%
Switzerland
Switzerland
Switzerland
Switzerland
Portugal
Portugal
Portugal
Portugal
34%
50%
28%
31%
Switzerland
Switzerland
Switzerland
Switzerland
Switzerland
Greece
Portugal
Portugal
Portugal
Portugal
47%
42%
36%
22%
35%
Switzerland
Switzerland
Switzerland
Switzerland
Switzerland
Portugal
Portugal
Greece
Portugal
Portugal
50%
36%
36%
24%
38%
Switzerland
Portugal
36%
Switzerland
Portugal
47%
Switzerland
Switzerland
Switzerland
Switzerland
Portugal
Greece
Spain
Portugal
36%
31%
41%
25%
Switzerland
Switzerland
Switzerland
Switzerland
Portugal
Greece
Italy
Portugal
36%
31%
41%
29%
Benchmark jobs
Highest
Lowest
Customer service manager

Customer service representative
Experienced
Research and development manager
Research and development engineer
Experienced
Engineering
Environmental health and safety manager
Technical service manager
Technical service technician Experienced
Process engineer Experienced
Operations
Head of plant
Head of production
Production supervisor
Production worker Experienced
Head of quality Tier 3
Repair and maintenance engineering
manager
Head of supply chain Tier 3
Head of purchasing
Traffic and distribution coordinator Entry
Warehouse Team leader
Switzerland
Portugal
Switzerland
Greece
Switzerland
% Cost
Advantage
38%
Note: The figures under the annual total cash compensation section reflect the actual amounts of the awards received over last 12 months.
SALARY VARIATIONS
Understanding salary variations within a market helps companies determine appropriate salary levels that
are competitive, as well as cost-effective. Wide salary variations within a country may be due to
differences in skill levels and organisational perception of a jobs importance. Sometimes, the differences
in companies salary structures, as well as the nature of their operation, add to this variation. On the other
hand, the narrowest pay variation implies a greater demand for that particular skill in the market;
consequently, the majority of companies try to peg their salaries at a competitive scale.
For most of the cost-effective locations in the region, there is a high variation in ABS compared to ATC
compensation. This high variation could indicate that organisations in these countries pay high ABS with
fewer allowances and variable pay when designing a salary package commensurate with employees
skillsets.
2015 Mercer LLC.
28

On average, Portugal and Greece have relatively wide ABS variations in the market, indicating wide pay
positioning in these markets.
The head of marketing in Portugal exhibits the widest ABS salary variation among the selected jobs.
In this country, a company positioning its pay at the 33rd percentile pays only 7% of ABS paid by their
competitor with pay positioning at the 67th percentile.
Finland exhibits contrasting trends in the same job family. While it shows the narrowest ABS variation
for the head of human resources and human resources manager, it also has the widest variation for the
compensation and benefits manager. Among the 50 benchmark jobs, the security guard -experienced has the least ABS and ATC variation. Conversely, the head of marketing (93%) has the
highest ABS variation, and systems analyst experienced has the widest ATC variation.
Although Denmark, on average, has the lowest variation across a majority of jobs, for head of
purchasing and head of information technology, it has the widest variation.
On average, Norway has the lowest variation across all jobs for both ABS and ATC.
2015 Mercer LLC.
29

METHODOLOGY: SALARY VARIATION INFOGRAPHIC
In the top countries infographic below, the percentages represent the percentage of the benchmark
jobs that fall in to the applicable category.
For example, 34% of the benchmark jobs in Portugal had the highest ABS variation.
WESTERN EUROPE TOP COUNTRIES WITH MAJORITY WIDEST AND

NARROWEST ANNUAL BASE SALARY VARIATIONS
WIDEST
Spain
2
Austria
Portugal
Greece
NARROWEST
Switzerland
Netherlands
Denmark
Norway
Switzerland
Ireland
Note: Denmark and Norway fall in the 1st position due to same value.
2015 Mercer LLC.
30
WESTERN EUROPE TOP COUNTRIES WITH MAJORITY WIDEST AND

NARROWEST TOTAL CASH COMPENSATION VARIATIONS
WIDEST
Portugal
Switzerland
Greece
3
Spain
Austria
Notes: Portugal and Switzerland fall in the 2nd position due to same value.
Spain and Austria fall in the 3rd position due to same value.
NARROWEST
Denmark
Norway
Ireland
Switzerland
Netherlands

Note: Ireland, Netherlands, and Switzerland fall in the 3rd position due to same value.
2015 Mercer LLC.
31

METHODOLOGY: PERCENTAGE VARIATION TABLE
It is defined as the difference between the 67th and 33rd percentile of the market.
The variance between the low and high ABS for head of marketing in Portugal is 93%, therefore,
indicating a very large difference in the market. In the Austria market, the variance is just 10%, showing a very small variance in salaries in the market.
WESTERN EUROPE
ANNUAL BASE SALARY VARIATIONS (%), BY JOB, 2014

Widest
Benchmark jobs
Top management
Legal
Human resources
Experienced
Finance
Accounting manager
Audit manager
Administration
Sales and marketing
Marketing manager
Senior
Sales manager
Experienced
Experienced
2015 Mercer LLC.
% Variation
Country
Narrowest
% Variation
Country
70%
Portugal
15%
Greece
42%
Denmark
13%
Austria
46%
45%
43%
43%
Greece
Portugal
Finland
Greece
17%
16%
14%
12%
Finland
Finland
Germany
Belgium
61%
Spain
7%
Sweden
47%
48%
31%
42%
36%
29%
71%
Switzerland
Portugal
Ireland
Portugal
Portugal
Greece
Belgium
18%
7%
9%
3%
13%
8%
11%
Ireland
Norway
Netherlands
Germany
Italy
Austria
Germany
48%
24%
48%
21%
Portugal
Austria
Austria
France
11%
8%
5%
10%
Netherlands
Norway
Ireland
Spain
68%
70%
65%
38%
37%
33%
Denmark
Portugal
Belgium
Spain
Sweden
United Kingdom
11%
12%
13%
7%
14%
16%
Austria
Netherlands
Finland
United Kingdom
Netherlands
France
51%
93%
38%
41%
Portugal
Portugal
Portugal
Spain
12%
10%
12%
10%
Austria
Austria
Norway
Denmark
33%
Greece
17%
Denmark
32%
43%
33%
51%
Portugal
Portugal
Finland
Portugal
14%
17%
16%
7%
Germany
Austria
Sweden
Germany
36%
Switzerland
10%
Denmark
58%
Greece
9%
Germany
28%
Netherlands
10%
Sweden
32

WESTERN EUROPE
ANNUAL BASE SALARY VARIATIONS (%), BY JOB, 2014, CONTINUED

Narrowest
Widest
Benchmark jobs
Engineering
Operations
Head of plant
Head of production
manager
Head of purchasing
% Variation
Country
% Variation
Country
46%
44%
30%
22%
Portugal
Spain
Portugal
Belgium
17%
15%
4%
12%
Germany
Denmark
Denmark
Sweden
37%
59%
70%
31%
43%
Italy
Greece
Portugal
Portugal
Spain
15%
14%
12%
10%
10%
Norway
Ireland
Norway
Switzerland
Germany
48%
Austria
13%
United Kingdom
37%
54%
23%
33%
Spain
Denmark
United Kingdom
Spain
3%
20%
11%
13%
Norway
Germany
France
Denmark
Note: The report used 7th November 2014 exchange rates to convert the local compensation data into USD.
WESTERN EUROPE
ANNUAL TOTAL CASH COMPENSATION VARIATIONS (%), BY JOB, 2014

Widest
Benchmark jobs
Top management
Legal
Human resources
Experienced
Finance
Accounting manager
Audit manager
Administration
2015 Mercer LLC.
% Variation
Country
Narrowest
% Variation
Country
68%
Austria
26%
Greece
45%
Ireland
14%
Italy
45%
43%
61%
56%
Switzerland
Austria
Finland
Greece
18%
14%
19%
10%
Norway
Norway
Denmark
Switzerland
64%
Spain
8%
Sweden
67%
37%
29%
32%
33%
30%
55%
Switzerland
Sweden
Switzerland
Switzerland
United Kingdom
Greece
Belgium
23%
10%
11%
13%
13%
9%
14%
Italy
Norway
Netherlands
Greece
Norway
Austria
Ireland
27%
24%
57%
23%
Greece
Portugal
Austria
United Kingdom
13%
9%
20%
11%
Netherlands
Norway
Greece
France
33

WESTERN EUROPE
ANNUAL TOTAL CASH COMPENSATION VARIATIONS (%), BY JOB, 2014,

CONTINUED
Widest
Benchmark jobs
Sales and marketing
Marketing manager
Senior
Sales manager
Experienced
Experienced
Engineering
Operations
Head of plant
Head of production
manager
% Variation
Country
Narrowest
% Variation
Country
80%
47%
73%
35%
35%
42%
Denmark
Austria
Belgium
Spain
Sweden
France
12%
11%
13%
11%
14%
21%
Ireland
Belgium
Finland
United Kingdom
Netherlands
Portugal
46%
54%
38%
48%
Norway
Greece
Netherlands
Spain
8%
20%
18%
15%
Ireland
Austria
Norway
Denmark
36%
Greece
18%
Denmark
36%
38%
37%
38%
Spain
Spain
United Kingdom
Greece
19%
17%
18%
19%
Norway
Portugal
Norway
Germany
40%
Switzerland
13%
Denmark
70%
Greece
17%
Germany
28%
France
11%
Sweden
67%
58%
27%
26%
Portugal
Portugal
Portugal
Portugal
20%
17%
5%
11%
Netherlands
Denmark
Denmark
Sweden
45%
66%
36%
26%
57%
Portugal
Denmark
Netherlands
Ireland
United Kingdom
13%
15%
11%
12%
6%
Norway
Switzerland
Switzerland
Switzerland
Norway
41%
Austria
16%
United Kingdom

Head of purchasing
39%
68%
Belgium
Denmark
12%
23%
Norway
Ireland
25%
Switzerland
18%
Germany
34%
France
14%
Denmark
Note: The report has used 7th November, 2014 exchange rates to convert the local compensation data into USD.
2015 Mercer LLC.
34
ANNUAL TOTAL CASH COMPENSATION COMPOSITION

The composition of annual total cash compensation (ATC) provides insights into the significance of
different pay components that attract and retain qualified employees. Compensation that has a relatively
higher variable pay package emphasising pay elements that link to individual, group, or company
performance is more useful in uncertain economic and business conditions. It serves to motivate
employees to meet and/or exceed their goals, which, in turn, supports the companys strategic
objectives.
Organisational pay plans can have differences in the compensation mix, depending on the impact of the
position on company results. So, the higher the position in the company hierarchy, the larger the share of
pay-for-performance should be in the total remuneration package. Within this share, eligibility for
incentives should always correspond to the extent of control the position has on the results. For example,
a corporate performance bonus typically does not go to employees who have no identifiable impact on
corporate results.
Countries that have higher allowances and variable pay in their salary structures generally reflect larger
variances between their ABS and ATC compensation levels. So, for example, if there are mandated
allowances in certain countries, then the allowance figures may be larger.
The following table provides insight into the proportion of ABS in ATC compensation.
Norway had the highest percentage of ABS in ATC for around 26% of the job positions in this analysis,
indicating relatively low prevalence of allowance and variable pay.
Finland and Austria pay the highest percentage of ABS in ATC for 20% of the jobs.
Portugal, one of the most cost-effective locations in the region, has the lowest percentage of ABS in
ATC.
For 36% of the jobs, Austria, Finland, Ireland, Italy, Norway, and the United Kingdom pay 100%
of ABS as a percentage of ATC compensation.
Switzerland, the costliest location paying the highest for head of organisation Tier 3, has the
lowest percentage of ABS in ATC, indicating relatively higher allowances and variable pay.
2015 Mercer LLC.
35

METHODOLOGY: ABS AS A PERCENTAGE OF ATC TABLES
In the annual base salary as a percentage of annual total cash table, the country with higher base pay
would have, relatively lower share of allowances and variable pay compared to other countries.
Legal counsel in Irelands ABS is 100% of their annual total cash compensation (ATC). That is, there is
very little, if any variable component to their total cash compensation. In Portugal, the annual base
salary (ABS) of systems development manager is just 46% of their annual total cash compensation
(ATC), indicating a higher prevalence of allowances and variable pay components.
WESTERN EUROPE
ANNUAL BASE SALARY AS A PERCENTAGE OF ANNUAL TOTAL CASH

COMPENSATION, BY JOB, 2014
Highest
Benchmark jobs
Top management
Legal
Human resources
Experienced
Finance
Accounting manager
Audit manager
Administration
Sales and marketing
Marketing manager
Senior
Sales manager
2015 Mercer LLC.
ABS as % of ATC
Country
Lowest
ABS as % of ATC
Country
88%
Finland
74%
Switzerland
100%
Ireland
72%
Portugal
91%
96%
100%
Austria
Norway
Norway
Greece, Denmark,
Norway
75%
71%
78%
Portugal
Portugal
Germany
83%
Portugal
100%
100%
Greece
83%
Portugal
93%
96%
100%
95%
99%
100%
94%
Denmark
United Kingdom
Austria
Sweden
Germany
Finland
Finland
79%
73%
75%
77%
78%
83%
58%
Germany
Portugal
Portugal
Portugal
Portugal
Portugal
Portugal
100%
100%
100%
100%
Norway
Austria
Finland
Italy
64%
78%
69%
77%
Portugal
Portugal
Portugal
France
98%
97%
100%
100%
100%
98%
Norway
Austria
Spain
Germany
Finland
Spain
70%
46%
67%
84%
93%
79%
Portugal
Portugal
Portugal
Portugal
Denmark
Netherlands
92%
99%
98%
99%
Austria
Ireland
Norway
Germany
76%
71%
72%
76%
Portugal
Portugal
Portugal
Portugal
98%
Norway
76%
Portugal
95%
96%
96%
98%
Finland
Finland
Norway
Finland
80%
58%
64%
76%
Portugal
Portugal
Portugal
Portugal
36

WESTERN EUROPE
ANNUAL BASE SALARY AS A PERCENTAGE OF ANNUAL TOTAL CASH

COMPENSATION, BY JOB, 2014 , CONTINUED
Highest
Benchmark jobs
Experienced
Experienced
Engineering
Operations
Head of plant
Head of production
ABS as % of ATC
Country
Lowest
ABS as % of ATC
Country
99%
United Kingdom
84%
Portugal
98%
Finland
83%
Greece
100%
Norway
90%
Portugal
100%
99%
100%
99%
Austria
Austria
Austria, Ireland
United Kingdom
86%
88%
86%
92%
France
Sweden
France
Portugal
96%
94%
98%
82%
80%
80%
France
France
Portugal
83%
Netherlands
76%
Germany
100%

manager
Head of purchasing
99%
Norway
Portugal
Austria
Norway, United
Kingdom
Norway
99%
Finland
74%
Portugal
94%
98%
99%
100%
Norway
Ireland
Italy
Austria
75%
73%
80%
85%
Germany
Germany
France
Portugal
ALLOWANCES AND VARIABLE PAY A CASE STUDY

Annual total cash compensation represents ABS plus nonvariable remuneration and short-term incentives
(STIs). These incentives generally include bonuses (for example, bonus, sales commission, profit-sharing)
but exclude share options. Within the cash component are allowances, or salary supplements paid to
employees to cover job requirements, with reimbursement usually based on actual costs. Typical
allowances, depending on country or company culture, might include allowances for maternity, festival,
transition, meal, car, childcare, family, vacation, sickness, housing, and others.
In essence, variable pay recognises and rewards employees based on factors such as productivity,
profitability, teamwork, safety, or quality and parameters such as individual, group, or corporate
performance rather than time on the job or the jobs value. A higher proportion of variable compensation
generally goes to employees whose work has gone beyond the job description to contribute to company
success.
By designing a system that ensures that two employees with different efficiencies receive different
remuneration, the company rewards productivity and hard work and nudges underperformers to work
harder. The company can award variable pay through a share of profits, bonuses, deferred compensation,
cash, company stock, and services (such as a company-paid trip). Different types of variable pay systems
are individual incentive plans, achievement awards, lump-sum cash handouts, and sharing company
profits.
2015 Mercer LLC.
37

Design of an effective variable programme should consider these points:
Measuring employee performance collectively, rather than individually, might reduce overall
enthusiasm.
There should be a direct and visible correlation between performance and variable pay. If there is a
lack of transparency, or nonperformers are rewarded, employees can lose faith in the systems
integrity.
The goals that lead to employee rewards should align with company long-term objectives and
strategy.
For more information on components of variable pay, see Mercers Short-Term Incentives
around the World, Total Employment Costs around the World, and Worldwide Benefit &
Employment Guidelines.
The following case study for the human resources manager position illustrates variations in allowances
and variable pay information across countries.
Portugal, a cost-effective location, provides the highest allowances (15%) to employees.
The trend among cost-effective locations is to pay a higher variable component; the highest-paying
countries pay lower allowances in the region.
Human resources managers in Norway receive 96% of ATC in the form of ABS, the highest in the
region.
Switzerland pays the highest variable pay in absolute values, followed by Germany, France, Italy,
and Portugal.
Austria and Ireland do not provide allowances; consequently, ABS is the same as annual guaranteed
cash.
2015 Mercer LLC.
38

METHODOLOGY: ALLOWANCES AND VARIABLE PAY TABLE
For standard comparisons, the analysis in the table on the following page uses USD values for
allowances and variable pay data.
WESTERN EUROPE
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
HUMAN RESOURCES MANAGER: MEDIAN ANNUAL ALLOWANCES AND

ANNUAL VARIABLE PAY (USD), BY COUNTRY, 2014
ALLOWANCE
VARIABLE PAY
0
2,384
1,260
240
850
338
131
0
56
945
940
10,689
153
1,852
2,680
56
7,528
8,806
8,553
4,279
11,613
12,431
5,981
8,878
9,846
6,358
3,792
9,578
9,407
3,897
15,813
7,975
93%
7%
91%
2% 7%
93%
1% 6%
95%
5%
89%
1%
11%
9%
91%
92%
8%
92%
8%
90%
10%
94%
5%
96%
3%
71%
15%
14%
90%
10%
94%
4%
90%
1%
93%
8%
7%
Annual Base Salary
Allowances
Variable Pay
HOT JOBS
This section provides information on the hot jobs by market. Hot jobs are those in high demand, requiring proficient professional skills. Tight supply for such jobs often results in higher attrition rates. Thus, an
important challenge in recent years for human resources managers has been to attract and retain employees who possess these skills. The result often involves attempts to retain them through higher salaries and
variable pay components.
Executive level jobs (36%), and professional level jobs (45%) are the most preferred jobs in many
Western European countries.
2015 Mercer LLC.
39

METHODOLOGY: TOP HOT JOBS TABLE
The hot jobs table below is based on salary increase analysis for this reports benchmark jobs for
each country. The analysis used the same company samples to present this list.
WESTERN EUROPE
Country
TOP HOT JOBS, 2014

One
Two
Three
Austria
Human resources administration

clerk
Audit manager
Compensation and benefits

manager
Belgium
Audit manager
Head of production

engineer
Denmark
Head of plant
Head of sales and marketing Tier

3
Finland
Sales representative
Legal counsel
France
Legal counsel
Sales manager
Germany
Web applications developer
Labour safety engineer

Experienced
Greece
Head of information technology

Tier 3
Ireland
Head of finance and accounting

Tier 3
Head of information technology

Tier 3
Italy
Technical service technician
Labour safety engineer

engineer/production supervisor
Netherlands
Audit manager
Product/brand marketing
professional Senior

engineer Experienced
Norway
Production worker
Sales regional manager

manager
Portugal
Market research analyst
Sales manager
Spain
Compensation and benefits

manager
Sales manager
Human resources manager/credit

and collections supervisor
Sweden
Web applications developer
Traffic and distribution coordinator

Entry
Switzerland
Audit manager
Market research analyst
United Kingdom
Sales manager
Head of production
Head of human resources Tier 3/

head of plant
2015 Mercer LLC.
40
COMPARISON OF MANAGERIAL POSITIONS SALARY (ATC) IN

WESTERN EUROPE A CASE STUDY
Salary differentials of employees in the same career level but different job functions are based on the
significance of their skill to the organisation. At the same time, the relative supply and demand factors in
the market also contribute to these differences.
The following graph plots median ATC compensation levels of human resources, accounting, marketing,
and sales managers in Western Europe.
Similar trends are apparent
in Accounting
managerial
jobs forSales
ATC.
HumanResources
Resources
Accounting
Manager
Marketing
Manager Manager
Manager
SalesManager
Manager
Human
Manager
Marketing
Manager
In
Western
Europe,
more
than
60%
of
the
countries
their
<=25
0%
0%
0% pay 0%
0% managers in the range of USD75,000 to
<=25
0%
0%
0%
irrespective of0%0%
the job family.
0%
0%
0%
2525totoUSD125,000,
5050
0%
0%
0%
The minimum salary of sales
manager6%6%
in the region
12%
6% is around
0% USD75,000. For human resources,
12%
6%
0%
24%
38%
38% USD50,000.
41%
38%
38%
41%
accounting, and marketing24%
managers,
it is around
>USD150,000
>USD150,000
41%
41%
38%
38%
38%
38%
35%
35%
18%
18%
13%
13%
13%
13%
18%
18%
6%
6%
6%
6%
6%
6%
6%
6%
MANAGERS: DISTRIBUTION OF COUNTRIES BASED ON ANNUAL
TOTAL CASH COMPENSATION, 2014
Percentage
of countries
50%
50%
41%
41%
38%38%
38%
38%
40%
40%
41%
41%
38%38%
38%
38%
35%
35%
30%
30%
24%
24%
18%
18%
20%
20%
12%
12%
10%
10%
0%
0%
18%
18%
13%13%
13%
13%
6% 6%
6%
6%
6% 6%
6% 6%
6% 6%
6%
6%
0%
0%
USD50,000 USD75,000
USD75,000
USD50,000
USD75,000 USD100,000
USD100,000
USD75,000
USD100,000 USD125,000
USD125,000
USD100,000
USD125,000 USD150,000
USD150,000
USD125,000
>USD150,000
>USD150,000
Annual
total
cash
compensation
ranges
Annual
total
cashcompensation
compensationranges
ranges
Annual
total
cash
HumanResources
ResourcesManager
Manager
Human
2015 Mercer LLC.
AccountingManager
Manager
Accounting
41
MarketingManager
Manager
Marketing
SalesManager
Manager
Sales
SWEDENS COMPENSATION
ENVIRONMENT A CASE STUDY
The economic future looks positive in Sweden,
which is mainly driven by strong demand and
investment in the domestic category. Swedens
potential to maintain an enviable standard of living
even under a mixed system has made it the most
promising market for 2015.
Growth sees an upward trend with a positive

influence from exports, which contributes to
steady growth. However, the rise in inflation has
been lower compared to other locations, and
higher unemployment among vulnerable groups,
especially at the lower end of the wage
distribution, is a concern.
Sweden has experienced the largest real increase,

which is the reverse situation in other European
countries. Some employees have had a pay cut in
real terms. Swedens labour market is showing
signs of recovery, and unemployment is expected
to fall from 7.9% in 2014 to 7.4% in 2015, as cited
in Mercers 2014 Global Compensation
Planning Report. In terms of employment, around
74% of people age 15 to 64 in Sweden have a paid
job, which is higher than the Organisation for
Economic Cooperation (OECD) employment
average of 65%. An effective use of active labour
market measures has helped the authorities
achieve this result.
requirement or mandatory pay increase policy;

however, collective agreements typically set a
minimum and salary increases.
In addition to other compensation
composition, the majority of companies
provide a car benefit, long service award, and
meals allowance.
Regular working hours are a maximum of 40
hours per week.
The most common salary review is annual; 43%
of companies do it in April, and 42% in January.
Nearly all organisation (96%) review salaries
once a year; 51% do so in April . Individual
performance is the most common criterion for
salary increases.
Out of the 31% of organisations paying life
assurance benefits, 27% provide a pension to
the surviving spouse on the death of the
employee.
The average median salary for starters is
USD46,459.
Most organisations have profit-sharing
programmes for professional nonsales
employees and para-professional white-collar
employees; 43% provide performance shares.
According to the Mercer 2014 Total

Remuneration Survey (Policies and Practices) for
Sweden:
According to Mercers 2015 Compensation

Planning report, the economy is growing, driven
by a strong pick-up in private investment and
consumption. Unemployment is projected to fall
markedly in 2015, which should help push inflation
towards the 2% target.
It is mandatory to provide 25 days paid

vacation time off to employees; 30 days is local
practice for higher-paid employees not entitled
to overtime pay. In addition, employers also
give holiday vacation bonuses.
There is a common trend for managers and
employees to receive three to five additional
vacation days above the mandatory vacation to
compensate for overtime.
There is no statutory minimum wage
Companies face a number of challenging

regulations that may have a significant impact on
compensation decisions. For example, in the
financial sector, employers face a 100% bonus cap
of base salary, as well as mandatory short-term
incentives. The need for critical talent, especially
within engineering companies, is increasing; as a
consequence, more aggressive pay increases are
expected for hot jobs along with an increased
focus on the employee value preposition.
2015 Mercer LLC.
42

Companies should emphasise communication so
that employees, especially those vital to business
success, understand the connection between
performance and pay. Employees should fully
comprehend the value of their total rewards,
including pension plan contributions, incentives,
careers, base pay, benefits, and so on. To do it
effectively, however, human resource managers
should use employee data metrics to understand
what is happening in the workforce, going beyond
anecdotal evidence. A company using state-of-the
art analytics can examine a number of scenarios
that can help shed light (and potentially reduce
cost) on various talent management decisions.
2015 Mercer LLC.
43
OVERVIEW OF
BENCHMARK POSITIONS

HEAD OF ORGANISATION TIER 3
JOB FAMILY: TOP MANAGEMENT
ROLE
Lead, 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 organisation type should be division.
KEY ACTIVITIES
Establish 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.
TYPICAL EDUCATION

More than 12 years.
NORMALLY REPORTS TO
Head of organisation Tier 0, tier 1, or tier 2.
2015 Mercer LLC.
45

HEAD OF ORGANISATION TIER 3
ANNUAL BASE SALARY AND ANNUAL TOTAL CASH COMPENSATION RANGES (USD), 2014
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
191,403
218,637
214,959
247,742
248,458
368,173
178,688
222,112
204,224
250,767
239,967
286,487
192,901
216,279
211,100
247,498
246,920
277,717
152,354
167,909
168,426
192,294
193,180
226,832
157,692
189,105
182,725
227,118
215,426
271,719
179,685
228,712
202,233
260,535
236,293
310,777
179,755
222,124
193,408
231,948
207,508
280,074
210,395
255,579
242,784
317,263
272,343
363,725
204,183
253,166
228,408
285,764
266,474
345,115
184,985
205,358
208,950
241,687
236,439
314,087
189,439
230,520
215,988
255,746
260,804
293,994
186,166
293,486
303,015
389,480
316,685
446,115
184,777
220,740
215,456
266,114
249,189
314,899
165,286
189,528
194,545
223,140
218,561
258,834
280,407
348,878
314,688
427,902
384,993
542,312
200,981
235,269
229,593
276,250
274,103
343,325
Median
2015 Mercer LLC.
46
100
200
300
400

LEGAL COUNSEL EXPERIENCED
JOB FAMILY: LEGAL
ROLE
Perform a variety of legal activities in accordance with the established standards of the legal
profession to protect the organisations reputation and business interests, and help ensure it
complies with all relevant laws and regulations.
KEY ACTIVITIES
Provide legal advice within area of expertise to functional or operational area managers to
ensure their activities, policies, business practices, and transactions comply with all relevant
laws and regulations. Analyse and interpret case law, court reports, and proposed and existing
laws, and regulations to prepare technical reports on how they influence the organisations
operations. Prepare legal contracts, letters of agreement, and other documents related to a
variety of trade, commercial, financial, and operational matters (for example, loans, leases,
purchase agreements, acquisitions, divestitures, employment contracts) to protect the
organisations legal and business interests. Review and approve public statements from a legal
standpoint to identify, anticipate, and mitigate legal risks. Represent the organisation in legal
proceedings before courts, government agencies, or other authorities so the organisations
interests are protected. Prepare materials for external legal counsel.
TYPICAL EDUCATION

1 to 4 years.
NORMALLY REPORTS TO
Legal affairs manager or managing attorney.
2015 Mercer LLC.
47

LEGAL COUNSEL EXPERIENCED
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
78,710
83,432
84,837
93,041
89,246
97,165
74,789
79,690
88,198
91,765
93,757
107,537
94,143
98,811
110,136
113,016
133,527
142,455
69,411
69,411
80,064
90,007
89,735
96,158
55,535
61,581
60,919
68,447
69,143
78,263
92,917
96,270
102,107
112,802
114,809
121,330
40,652
41,661
44,352
45,755
49,224
52,602
80,008
81,186
88,700
88,700
110,975
118,063
45,351
48,924
49,685
52,518
53,646
55,852
69,697
72,150
79,824
84,120
91,699
94,934
88,684
92,469
100,128
103,842
115,853
115,853
27,530
41,025
31,360
43,723
34,582
48,617
47,912
48,881
53,486
55,314
59,360
61,726
78,641
81,924
91,424
94,773
103,869
105,964
127,097
133,826
136,496
145,045
146,735
154,726
78,079
81,092
85,692
92,027
98,495
108,134
Median
2015 Mercer LLC.
48
100
200
300
400

HEAD OF HUMAN RESOURCES TIER 3
JOB FAMILY: HUMAN RESOURCES
ROLE
Develop and implement an organisation-wide human resources strategy that aligns with the
organisations vision and its current and long-term business objectives at the country or local
business unit level. Please note that associated organisation type should be division.
KEY ACTIVITIES
Ensure all activities and programmes related to human resources are implemented in
accordance with the organisations human resources strategy. These may include recruitment;
training; compensation/remuneration; benefits; performance evaluation; organisational
development; relocation; equal employment/affirmative action; health, safety and wellness;
human resources administration; human resources information systems; payroll; employee
communications; employment/industrial/labour relations. Lead, direct, evaluate, and develop a
team of managers to ensure the organisations human resources strategy is implemented
effectively, consistently, and according to established guidelines and budgets. Contribute to
strategic planning and decision-making at the top executive level so the organisations human
resources strategy is aligned with other business strategies. Represent the organisation in
interactions with external parties in order to protect the organisations interests and reputation.
TYPICAL EDUCATION

7 to 10 years.
NORMALLY REPORTS TO
Head of organisation Tier 3.
2015 Mercer LLC.
49

HEAD OF HUMAN RESOURCES TIER 3
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
147,804
166,050
164,559
181,401
178,483
214,564
146,334
172,313
162,709
205,657
180,558
215,874
154,191
175,689
167,495
187,263
184,193
218,830
113,529
119,892
119,751
132,521
132,989
145,020
129,405
152,243
143,078
174,936
160,146
197,107
144,911
187,133
157,730
209,850
179,749
233,871
115,444
145,058
151,843
182,276
168,562
202,386
137,703
157,077
153,749
177,654
177,542
192,132
137,373
162,051
153,832
185,193
179,505
211,713
140,939
157,825
165,337
187,522
194,774
227,857
150,498
171,560
168,955
190,662
187,954
202,971
86,909
120,289
105,965
141,628
112,071
161,467
116,074
134,322
133,411
154,346
152,058
185,202
121,414
136,136
136,669
153,168
153,587
172,678
220,264
241,463
243,990
277,940
279,698
349,293
140,952
154,790
162,387
196,156
193,398
223,435
Median
2015 Mercer LLC.
50
100
200
300
400

HUMAN RESOURCES MANAGER
ROLE
Implement the organisations human resources strategy so that the organisation attracts,
manages, develops, and retains the employees it needs to achieve its current and future
business objectives.
KEY ACTIVITIES
Direct human resources programmes to ensure the organisations current and future human
resources requirements are met. These programmes may include recruitment; training and
development; compensation/remuneration; benefits; performance evaluation; organisational
development; relocation; equal employment/affirmative action; health, safety and employee
wellness; Human resources administration; Human resources information systems; payroll;
employee communications; employment/industrial/labour relations. Liaise with area managers
to develop and implement local human resources strategies that are appropriate for their
business needs and consistent with the organisations overall human resources strategy.
Evaluate the organisations future workforce needs in order to recommend changes to the
human resources strategy and adapt existing human resources programmes to meet these
needs. Lead, direct, evaluate and develop a team of human resources professionals to ensure the
human resources strategy is implemented effectively, within budgets, and complies with all
regulations, laws and employment standards.
TYPICAL EDUCATION

7 to 10 years.
NORMALLY REPORTS TO
Head of human resources, human resources executive, or human resources director.
2015 Mercer LLC.
51

HUMAN RESOURCES MANAGER
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
94,985
97,130
107,041
114,570
119,087
138,677
102,285
111,686
112,559
123,748
127,726
139,211
115,088
123,783
132,638
142,451
143,214
160,561
82,101
85,136
88,456
92,975
94,863
102,738
83,532
94,116
96,090
108,553
112,934
130,818
114,808
123,642
125,897
138,667
136,409
157,028
56,877
63,283
68,708
74,820
74,697
82,162
90,026
94,136
98,526
107,404
110,563
120,153
79,805
84,808
91,346
101,248
105,760
117,614
99,968
104,878
112,097
119,400
127,589
135,766
113,440
120,692
123,668
128,400
133,997
137,351
41,442
59,142
50,288
70,554
59,920
79,114
77,225
84,844
87,809
97,369
101,059
111,727
82,564
86,044
92,585
98,334
105,457
114,272
147,637
164,046
170,332
188,825
196,464
216,433
88,170
93,072
99,405
107,436
112,546
123,660
Median
2015 Mercer LLC.
52
100
200
300
400

COMPENSATION AND BENEFITS MANAGER
ROLE
Implement the organisations reward strategy so that its compensation and benefits outcomes
meet current and future business needs and are consistent with the organisations desired
internal and external market position.
KEY ACTIVITIES
Design and implement the organisations compensation and benefit programmes to meet the
organisations objectives for internal equity and external market competitiveness. These
programmes may include job evaluation; salary administration; short-term, long-term, and sales
incentive plans; share/stock ownership plans; employee benefits (for example, health insurance,
vehicles, perquisites); expatriate and/or executive compensation; workers compensation; salary
packaging; retirement, and superannuation plans. Liaise with area managers to develop and
implement local compensation strategies appropriate for their business needs. Analyse and
evaluate internal data about the organisations current employee population and future human
resources needs along with external market data to develop salary budgets and forecasts. Select
and manage relationships with consultants and suppliers satisfactory standards of service. Lead,
direct, evaluate and develop a team of compensation and benefits professionals.
TYPICAL EDUCATION

4 to 7 years
NORMALLY REPORTS TO
Head of human resources, human resources executive, or human resources director.
2015 Mercer LLC.
53

COMPENSATION AND BENEFITS MANAGER
Country
PC range
Low
Austria
ABS
Belgium
ABS
Denmark
ABS
Finland
ATC
ATC
ATC
ABS
ATC
France
ABS
Germany
ABS
Greece
ABS
Ireland
ABS
Italy
ABS
Netherlands
ABS
Norway
ABS
Portugal
ABS
Spain
ABS
Sweden
ABS
Switzerland
ABS
United Kingdom
ABS
ATC
ATC
ATC
ATC
ATC
ATC
ATC
ATC
ATC
ATC
High
89,248
96,312
101,742
109,164
122,572
123,165
102,915
117,956
117,283
128,352
131,381
140,312
123,677
135,497
140,260
151,031
153,327
160,788
78,890
78,890
92,648
93,552
113,031
127,146
82,760
97,652
93,771
108,934
104,959
123,972
122,438
145,443
129,894
167,580
139,192
183,231
56,283
58,577
71,301
84,985
78,966
88,669
102,557
110,375
110,886
116,095
120,090
131,074
64,225
74,654
76,328
84,458
81,635
95,423
103,759
109,109
112,773
121,266
130,506
140,839
Median
142,101
142,101
ATC
ATC
Median
38,820
41,046
42,894
53,554
48,800
58,355
75,495
80,620
86,170
91,115
97,110
106,166
87,408
93,515
99,803
105,723
105,638
116,820
171,393
199,207
189,442
225,947
200,565
240,930
98,403
105,537
109,619
125,664
132,169
151,496
0
2015 Mercer LLC.
54
100
200
300
400

LABOUR SAFETY ENGINEER EXPERIENCED
ROLE
Implement the organisations health and safety policy and procedures so that all employees
have a safe and healthy working environment and the organisation complies with all current
and future regulations and laws.
KEY ACTIVITIES
Conduct safety audits to identify workplace hazards, unsafe equipment, working practices, or
working conditions. Investigate accidents, complete or verify accident reports, and liaise with
specialists and health and safety authorities to identify causes of accidents and prevent their
recurrence. Recommend changes to working processes and conditions to ensure employees
have a safe and healthy working environment and the organisation complies with all regulations
and laws, and the organisations safety policies and standards. Maintain and analyse records of
workplace injuries, illness, and absences to identify areas of concern. Educate and train the
organisations workforce on health and safety policies and standards. Select, train, and evaluate
workplace safety officers to ensure they understand and can perform the responsibilities of their
role. Ensure first aid supplies and resources are available in accordance with regulations and the
organisations health and safety policies.
TYPICAL EDUCATION

1 to 4 years
NORMALLY REPORTS TO
Safety supervisor or safety manager.
2015 Mercer LLC.
55

LABOUR SAFETY ENGINEER EXPERIENCED
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
59,376
59,376
69,166
74,008
82,369
87,492
67,084
68,983
70,642
73,388
74,934
79,651
70,193
73,414
83,441
87,087
88,967
93,028
57,920
58,217
60,901
60,930
68,400
70,235
44,707
50,256
50,688
55,807
55,807
61,854
63,377
65,625
69,849
71,420
75,990
79,332
26,558
26,562
31,856
31,856
38,037
41,341
61,332
63,177
69,737
72,870
77,236
78,434
39,166
40,136
44,423
45,781
49,144
51,548
64,115
64,926
68,550
69,299
71,748
80,382
80,450
80,450
87,047
87,047
94,966
94,966
24,647
28,432
27,065
32,705
30,796
36,778
41,331
41,818
45,356
47,120
51,050
53,012
56,420
59,654
64,106
66,257
70,857
72,852
104,991
110,376
108,177
115,395
119,517
121,401
53,995
56,273
60,220
62,755
66,203
68,600
Median
2015 Mercer LLC.
56
100
200
300
400

HUMAN RESOURCES ADMINISTRATION CLERK EXPERIENCED
ROLE
Complete and/or check human resources-related forms and documents so they are processed
accurately and on time.
KEY ACTIVITIES
Complete, check, and process human resources related forms and documents in accordance
with established guidelines so that human resources related matters are administered quickly
and accurately. Forms may include applications for vacation or leave of absence; workers
compensation or insurance claims; or social security or other government forms. Respond to
enquiries, and assist employees and managers to complete human resources related forms to
ensure that the information provided is accurate and complete. Follow-up with employees,
managers, or external agencies (for example, government departments, insurance providers) to
verify that the information provided is accurate and complete. Maintain employee records
manually or in a human resources information system (HRIS) so that information is accurate and
secure. Data managed may include personal information; job history; retirement and insurance
documentation; leave accrual records; and details of illness, absences, transfers, and salary
progression.
TYPICAL EDUCATION

1 to 4 years.
NORMALLY REPORTS TO
Human resources administration supervisor or human resources manager.
2015 Mercer LLC.
57

HUMAN RESOURCES ADMINISTRATION CLERK EXPERIENCED
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
48,814
49,914
51,256
52,114
54,209
55,799
60,528
63,663
64,983
68,200
60,579
61,184
65,364
66,649
69,257
69,937
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
37,514
42,601
41,966
46,527
46,694
53,763
46,638
46,984
52,499
53,840
56,087
57,370
20,387
20,856
25,405
25,405
31,906
33,024
38,090
39,650
41,851
42,654
45,267
45,451
33,141
34,411
34,974
36,375
38,505
39,790
43,705
45,100
46,124
47,980
50,481
55,293
73,201
76,863
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
49,440
50,364
ABS
ABS
High
45,982
45,982
ATC
ATC
Median
19,003
23,248
20,863
25,025
22,627
27,676
22,013
22,847
29,335
30,091
35,458
37,499
48,059
49,328
50,192
50,834
51,617
53,369
81,378
83,403
93,357
95,327
103,855
109,747
36,085
36,606
39,552
40,881
44,634
44,665
0
2015 Mercer LLC.
58
100
200
300
400

HEAD OF FINANCE AND ACCOUNTING TIER 3
JOB FAMILY: FINANCE
ROLE
Lead, direct, and control the organisations financial resources to maintain the short- and longterm financial health of the country or local business unit level. Please note that associated
organisation type should be division.
KEY ACTIVITIES
Direct all country/local business unit financial functions to ensure they meet the organisations
business objectives, and are conducted in accordance with regulations, and accounting
principles. Contribute to strategic planning and decision-making at the top executive level to
develop and implement a financial strategy that aligns with the organisations business
objectives. Direct the preparation of the organisations financial reports, such as profit and loss
accounts, balance sheet, management financial reports, and regulatory reports and filings.
Evaluate acquisitions, investments, capital expenditure, divestitures, mergers, or the sale of
assets to ensure they are financially viable. Establish and maintain positive relationships with
banks, investment analysts, and other financial institutions. Lead, direct, evaluate, and develop a
team of senior managers to ensure the organisations financial strategy is implemented
effectively, consistently and according to established guidelines.
TYPICAL EDUCATION

More than 10 years.
NORMALLY REPORTS TO
2015 Mercer LLC.
59

HEAD OF FINANCE AND ACCOUNTING TIER 3
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
173,994
213,508
204,583
238,772
147,079
174,719
170,814
213,847
207,158
238,045
141,443
151,951
183,222
196,444
198,919
232,697
132,398
143,781
140,766
160,561
158,589
181,083
138,467
163,285
162,603
194,317
176,350
221,122
157,723
186,737
187,801
238,165
202,247
274,442
123,270
137,775
132,608
160,960
157,461
183,452
171,419
190,089
190,101
211,575
201,527
252,053
174,015
206,564
186,339
229,534
212,861
253,578
162,065
188,320
179,991
217,499
198,045
246,458
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
216,910
262,683
ABS
ABS
High
154,299
184,915
ATC
ATC
Median
102,252
138,203
128,000
153,960
140,992
182,495
125,804
144,045
143,889
167,253
167,514
186,393
121,640
134,674
142,362
159,908
162,802
191,651
193,849
217,769
242,765
295,582
284,314
362,790
138,274
160,677
159,172
190,411
184,896
218,810
0
2015 Mercer LLC.
60
100
200
300
400

CREDIT AND COLLECTIONS SUPERVISOR
JOB FAMILY: FINANCE
ROLE
Coordinate the activities of a team of professionals and para-professionals to ensure that
credit applications are accurately assessed and that outstanding debts are followed-up
according to established collection targets.
KEY ACTIVITIES
Conduct credit investigations; evaluate and review the credit worthiness of customers to
minimise the organisations credit risk. Monitor the status of individual credit accounts so that
problem debts can be quickly identified and addressed. Supervise team members; assign tasks;
respond to complex, escalated enquiries and handle difficult accounts so that that the teams
resources are used effectively.
TYPICAL EDUCATION
Specialised (diploma).

4 to 7 years.
NORMALLY REPORTS TO
Credit and collections manager.
2015 Mercer LLC.
61

CREDIT AND COLLECTIONS SUPERVISOR
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
Median
High
Median
ABS
ATC
ABS
ATC
69,173
76,661
74,038
79,213
77,864
87,106
54,638
60,855
58,186
68,480
68,792
81,252
ABS
ATC
ABS
ATC
ABS
ATC
110,369
125,654
ABS
ATC
ABS
ATC
33,239
37,452
ABS
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
48,049
51,094
62,988
67,459
ABS
ATC
ATC
38,851
42,121
54,545
59,820
60,851
63,779
64,757
70,547
62,759
67,708
66,990
72,805
73,901
81,050
79,873
81,968
81,213
85,274
85,811
89,897
27,760
40,982
32,062
43,820
41,061
46,569
50,780
52,672
56,979
60,938
68,342
70,700
63,519
66,072
66,701
69,834
80,174
90,224
104,920
111,411
109,774
115,858
133,377
150,429
41,621
44,071
49,941
52,091
56,273
58,125
0
2015 Mercer LLC.
62
100
200
300
400

CREDIT AND COLLECTIONS CLERK EXPERIENCED
JOB FAMILY: FINANCE
ROLE
Follow established procedures and guidelines to collect credit information, maintain accurate
records, and collect overdue accounts to minimise outstanding debts.
KEY ACTIVITIES
Verify credit references so that applications for credit can be accurately assessed. Gather and
compile credit information and maintain credit records so that accounts can be processed
accurately. Identify overdue (delinquent) accounts; contact customers regarding outstanding
payments and prepare reports on the status of credit and collection activities to minimise
outstanding debts.
TYPICAL EDUCATION
Vocational.

1 to 4 years.
NORMALLY REPORTS TO
Credit and collections supervisor or credit and collections manager.
2015 Mercer LLC.
63

CREDIT AND COLLECTIONS CLERK EXPERIENCED
Country
PC range
Low
Austria
ABS
Belgium
ABS
Denmark
ABS
Finland
ATC
High
Median
36,205
36,224
ATC
ATC
Median
48,571
52,193
53,077
56,756
56,277
60,818
53,802
57,164
59,491
61,571
65,436
70,727
30,705
37,436
33,786
40,182
37,528
43,541
ABS
ATC
France
ABS
Germany
ABS
Greece
ABS
Ireland
ABS
Italy
ABS
Netherlands
ABS
Norway
ABS
Portugal
ABS
Spain
ABS
Sweden
ABS
Switzerland
ABS
United Kingdom
ABS
ATC
45,232
45,473
ATC
19,787
20,075
ATC
ATC
ATC
ATC
ATC
ATC
ATC
ATC
ATC
ATC
34,022
35,723
39,621
41,720
44,706
45,181
33,957
36,614
36,156
39,408
41,074
43,432
41,224
42,156
42,628
42,838
44,771
46,811
57,148
58,267
61,261
62,237
62,765
68,660
19,434
25,116
21,023
27,917
22,144
30,798
31,189
31,248
34,149
34,640
37,499
38,874
42,430
44,063
44,336
45,804
50,512
51,430
73,724
73,724
79,896
81,095
89,631
95,278
30,326
30,706
32,063
32,466
35,439
36,429
0
2015 Mercer LLC.
64
100
200
300
400

ACCOUNTING MANAGER
JOB FAMILY: FINANCE
ROLE
Manage day-to-day accounting activities in accordance with the organisations accounting
policies and procedures.
KEY ACTIVITIES
Direct and monitor a variety of accounting activities to ensure the organisations financial
resources are managed in accordance with accounting principles and comply with all relevant
regulations, laws, and standards. These activities may include accounts payable and receivable;
general ledger maintenance; financial analysis and reporting; budgeting, revenue, and asset
accounting. Review financial reports and accounting statements to ensure their accuracy.
Provide technical expertise and advice to functional or operational areas managers to help them
develop revenue and expense budgets, understand financial reports, and manage their financial
responsibilities. Select and manage ongoing relationships with external consultants and
advisors (for example, accounting firms) to ensure the organisation receives satisfactory
standards of service. Lead, direct, evaluate, and develop a team of accounting professionals to
ensure accounting activities are completed accurately and on time.
TYPICAL EDUCATION

7 to 10 years.
NORMALLY REPORTS TO
Accounting director or controller, or head of finance and accounting.
2015 Mercer LLC.
65

ACCOUNTING MANAGER
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
94,185
101,156
97,575
109,601
117,009
125,714
88,093
93,083
95,394
107,043
106,591
113,901
102,425
111,937
110,560
116,941
118,172
133,081
73,595
77,092
79,296
84,063
86,812
93,102
73,589
83,804
82,369
93,929
92,614
107,952
117,090
121,517
117,851
129,619
120,892
140,710
69,281
77,582
75,203
80,900
80,513
87,593
89,366
96,806
100,968
107,817
111,384
118,764
77,982
85,072
86,084
93,791
94,455
102,365
87,000
91,850
101,832
110,189
112,774
117,156
110,366
113,713
121,340
129,221
132,376
134,302
41,303
58,942
51,449
66,921
58,797
75,082
69,690
76,322
77,119
84,182
89,504
95,859
83,006
86,206
91,507
96,346
100,294
106,521
137,920
147,897
152,262
168,599
178,293
195,179
86,461
93,455
97,682
106,751
112,546
122,758
Median
2015 Mercer LLC.
66
100
200
300
400

ACCOUNTANT EXPERIENCED
JOB FAMILY: FINANCE
ROLE
Perform a variety of accounting activities in accordance with accounting principles and
standards to control the organisations financial resources and ensure that it complies with all
relevant regulations, laws, and reporting requirements.
KEY ACTIVITIES
Reconcile accounts, post journal entries, and maintain a complete and accurate general ledger
in accordance with accounting principles and reporting schedules so that the organisation has a
full and accurate statement of its financial position. Collect, compile, verify, and analyse financial
information and prepare financial reports and accounting statements so that senior
management has accurate and timely information for making financial decisions. These reports
may include profit and loss statements, balance sheets, depreciation statements, cash flow,
debtor and creditor lists, repayment schedules, regulatory reports and filings. Provide technical
accounting advice within area of expertise to functional or operational areas managers to help
them develop revenue and expense budgets, understand financial reports, and manage their
financial responsibilities.
TYPICAL EDUCATION

1 to 4 years.
NORMALLY REPORTS TO
Accounting supervisor or accounting manager.
2015 Mercer LLC.
67

ACCOUNTANT EXPERIENCED
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
47,466
48,976
52,147
53,223
57,122
58,549
54,338
56,387
59,599
61,797
65,655
68,665
60,260
62,135
64,439
66,767
68,715
71,849
46,186
47,178
49,165
50,365
52,683
53,518
37,582
42,145
41,388
45,863
45,286
50,631
57,707
58,728
63,703
64,535
68,547
69,691
27,853
29,686
31,237
32,745
34,096
36,506
48,368
49,889
53,485
54,704
58,804
60,173
39,391
40,984
41,872
43,422
44,536
46,631
52,513
52,829
57,730
59,186
64,765
66,248
66,563
68,206
70,463
72,975
75,999
77,074
22,886
30,086
26,611
34,230
31,048
39,076
37,877
39,773
43,128
45,664
48,283
52,081
47,807
49,991
51,021
52,980
54,573
57,216
88,161
90,304
96,181
97,439
101,624
105,187
50,909
51,906
57,619
59,683
65,256
68,941
Median
2015 Mercer LLC.
68
100
200
300
400

ACCOUNTING CLERK EXPERIENCED
JOB FAMILY: FINANCE
ROLE
Follow established procedures and guidelines to perform clerical accounting procedures
accurately and on time.
KEY ACTIVITIES
Maintain accurate financial records or account books, for example, a creditors and debtors
ledger; and sales, purchase, and cash journals. Make standard calculations to accurately compile
and report statistics. Classify, code and record financial transactions and post entries to the
general ledger. Check balance statements and other information provided by financial
institutions. Verify and process accounts payable and receivable and other financial transactions
such as bank deposits.
TYPICAL EDUCATION
Vocational.

Less than 1.5 years.
NORMALLY REPORTS TO
Accounting supervisor or accounting manager.
2015 Mercer LLC.
69

ACCOUNTING CLERK EXPERIENCED
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
44,395
46,529
46,181
48,387
49,348
50,631
54,129
56,358
58,887
61,035
60,707
61,746
65,282
66,941
68,989
71,275
38,679
38,896
40,619
40,779
43,586
44,231
33,477
37,326
36,413
40,570
39,566
45,410
53,551
54,481
56,995
58,178
62,010
63,584
23,696
23,696
27,616
29,368
30,478
30,864
35,482
36,416
39,849
40,955
43,551
45,897
32,172
33,789
34,979
36,783
37,811
39,389
43,848
44,888
46,453
49,101
51,001
53,249
57,983
59,384
63,848
66,480
69,841
72,682
17,997
21,482
19,448
23,377
21,554
25,537
ABS
ATC
ABS
ATC
Median
36,123
37,939
ABS
ABS
High
42,918
44,428
ATC
ATC
Median
44,799
46,137
46,836
48,118
49,594
50,958
77,638
78,446
81,069
82,637
87,224
88,304
32,067
32,305
34,908
35,722
38,989
39,611
0
2015 Mercer LLC.
70
100
200
300
400

AUDIT MANAGER
JOB FAMILY: FINANCE
ROLE
Plan, direct, and monitor audit activities to minimise risk; improve the performance and
productivity of the organisations financial, operational, and managerial processes and
systems; and to ensure that the organisation complies with all relevant regulations, laws, and
standards.
KEY ACTIVITIES
Plan, prioritise, and manage audit projects efficiently, with minimal disruptions to day-to-day
business operations. Audit projects may involve various technical specialists (for example,
finance, safety, environment, engineering, or information systems). Develop, evaluate, and
review audit procedures and standards to ensure that audits are conducted rigorously and
consistently. Evaluate audit findings; prepare audit reports. Make recommendations to senior
management for improving the organisations financial, operational, and managerial processes
and systems. Coordinate projects involving external auditors to ensure they have appropriate
access to information and people within the organisation and to ensure the organisation
receives satisfactory standards of service. Lead, direct, evaluate, and develop a team of audit
professionals to ensure audit activities are conducted to high standards of accuracy, rigour, and
credibility and according to regulations and industry standards.
TYPICAL EDUCATION

7 to 10 years.
NORMALLY REPORTS TO
Head of audit or auditing director, head of risk management, chief operations officer, or head of
finance and accounting.
2015 Mercer LLC.
71

AUDIT MANAGER
Country
PC range
Low
Austria
ABS
Belgium
ABS
Denmark
ABS
Finland
ATC
ATC
ATC
ABS
ATC
France
ABS
Germany
ABS
Greece
ABS
Ireland
ABS
Italy
ABS
Netherlands
ABS
Norway
ABS
Portugal
ABS
Spain
ABS
Sweden
ABS
Switzerland
ABS
United Kingdom
ABS
ATC
ATC
ATC
ATC
ATC
ATC
Median
High
97,748
105,508
106,446
117,228
119,033
126,835
69,821
81,748
93,324
100,295
119,603
126,957
124,768
130,478
136,176
148,652
164,591
170,364
97,345
98,564
106,496
112,830
113,276
117,519
88,842
101,849
97,718
116,645
116,379
132,952
120,132
138,568
127,735
155,635
133,034
178,758
60,422
68,182
68,657
77,448
71,482
80,714
90,021
93,746
95,806
102,540
104,696
106,681
80,389
94,213
87,225
105,766
96,117
115,388
96,074
100,527
102,889
111,389
118,978
130,178
42,383
78,027
50,508
86,646
57,711
92,609
80,237
88,169
89,224
96,513
93,753
109,152
95,435
103,240
103,524
118,884
113,106
149,803
182,179
185,871
203,498
240,212
213,988
256,995
109,949
128,132
143,232
162,095
156,892
177,878
Median
ATC
ATC
ATC
ATC
ATC
ATC
2015 Mercer LLC.
72
100
200
300
400

EXECUTIVE SECRETARY SENIOR
JOB FAMILY: ADMINISTRATION
ROLE
Provide high-level secretarial and administrative support for one or more of the organisations
executives, requiring discretion, confidentiality, a good understanding of technical and
business vocabulary, and a detailed knowledge of the organisations operations, procedures,
and people.
KEY ACTIVITIES
Manage the executives schedules. Make travel arrangements to make best use of their time.
Gather, compile, verify, and analyse information for the executives use in documents such as
memos, letters, reports, speeches, presentations, and news releases. Facilitate smooth
communications between the executive and co-workers and between the executive and external
parties such as media, customers, and the public. Handle confidential information. Maintain the
security of the executives records and files. Monitor, review, and approve standard expenditures
to ensure the activities of the office are conducted within established budgets. Perform tasks
using independent judgement and discretion; for example, preparing documents and
presentation materials; screening and responding to incoming correspondence, inquiries, and
phone calls; drafting letters and official information releases; arranging and attending meetings;
taking and distributing minutes.
TYPICAL EDUCATION

1 to 4 years.
NORMALLY REPORTS TO
Head of sales and marketing, head of finance and accounting, or head of audit.
2015 Mercer LLC.
73

EXECUTIVE SECRETARY SENIOR
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
60,703
63,058
69,209
70,530
76,271
77,307
69,603
72,732
75,925
79,566
82,613
86,966
77,388
78,913
83,124
86,770
88,922
93,004
53,683
54,329
58,090
59,925
64,645
66,504
48,724
56,934
52,489
61,477
56,774
66,383
65,264
67,029
71,539
73,205
76,832
78,282
32,871
33,268
35,606
36,369
41,713
42,401
55,055
57,723
60,195
62,143
64,953
68,431
45,267
46,867
49,763
51,963
55,601
57,718
56,660
58,399
58,446
60,943
63,082
66,281
71,931
73,802
81,992
82,042
86,663
87,535
22,297
37,162
26,871
41,732
32,922
45,157
44,351
45,617
49,453
51,404
53,897
56,079
57,404
60,402
62,099
65,723
69,373
72,159
106,476
109,824
113,065
117,064
120,929
128,490
50,364
52,618
56,273
58,202
59,638
63,072
Median
2015 Mercer LLC.
74
100
200
300
400

SECRETARY EXPERIENCED
ROLE
Follow established procedures and guidelines to provide timely and effective secretarial
support to an office, business unit, department, or other organisation group.
KEY ACTIVITIES
Answer telephones, screen calls, and take messages so callers/visitors are dealt with promptly,
courteously, and accurately. Transcribe, type, format, and proof read a variety of material (for
example, correspondence, invoices, contracts, meeting minutes, reports, speeches, and
presentations) using word processing, presentation, graphics and spreadsheet software.
Coordinate internal and external meetings, which may include scheduling meeting times,
making travel arrangements for attendees, and ensuring that various meeting amenities are
available. Manage the appointments and schedules of staff in the unit. Use office equipment
such as photocopiers, faxes, and printers. Perform other secretarial tasks according to
established guidelines and procedures so these activities are completed accurately and on time.
Activities may include distributing incoming mail, preparing outgoing mail, filing, maintaining
office supplies or other inventory.
TYPICAL EDUCATION

NORMALLY REPORTS TO
Supervisor, manager, or senior manager.
2015 Mercer LLC.
75

SECRETARY EXPERIENCED
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
45,641
47,754
51,871
52,056
56,405
57,043
55,414
57,454
61,628
64,614
67,474
70,648
61,813
64,059
66,385
68,127
70,375
73,707
44,006
44,294
46,249
46,448
48,211
48,219
37,863
42,458
40,591
46,467
43,753
50,380
54,508
55,211
58,714
59,584
63,927
64,572
24,092
24,751
27,365
28,496
28,915
29,933
44,730
46,712
47,220
49,472
52,267
54,892
36,335
37,488
38,249
39,827
41,757
43,700
46,469
47,907
49,635
50,639
52,261
54,081
62,831
63,359
65,022
65,951
67,779
68,792
21,190
26,709
23,424
30,051
26,054
33,029
34,874
36,790
38,791
41,177
42,436
44,768
44,821
45,789
47,105
48,076
50,061
51,096
88,064
91,458
94,604
98,753
101,570
107,191
38,364
39,391
41,177
42,603
45,652
46,967
Median
2015 Mercer LLC.
76
100
200
300
400

OFFICE ADMINISTRATION MANAGER
ROLE
Manage the administrative activities of the overall organisation so that administrative staff,
equipment, supplies, and other resources are used effectively and economically.
KEY ACTIVITIES
Manage the day-to-day operations of a variety of office services to ensure the organisations
administrative needs are met. These activities may include copy services; office supplies;
administrative assistance; mail and messenger services; records management; fleet
management; cleaning, gardening, and maintenance services; cafeteria and recreation services;
facilities management; reception; and communication systems. Liaise with managers to ensure
office administration policies, programmes, and activities are appropriate for their needs. Plan,
prioritise, and manage maintenance activities and upgrades to equipment, facilities, and
systems to minimise disruptions to business activities. Research, evaluate, and recommend
office supplies and equipment purchases to minimise costs and meet the organisations business
needs. Select and manage relationships with suppliers to ensure satisfactory standards of
service. Lead, direct, evaluate, and develop a team of para-professional staff.
TYPICAL EDUCATION

4 to 7 years.
NORMALLY REPORTS TO
Administrative director or head of administration.
2015 Mercer LLC.
77

OFFICE ADMINISTRATION MANAGER
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
95,437
100,624
126,621
135,404
87,681
95,266
96,920
104,874
109,235
121,698
100,987
107,074
107,034
116,322
123,125
133,569
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
73,862
73,862
ABS
ABS
High
85,585
86,063
ATC
ATC
Median
65,935
71,552
75,133
85,924
86,900
101,269
97,331
104,786
111,195
128,207
118,611
139,029
62,643
62,703
65,895
70,013
69,017
75,390
70,662
73,657
71,392
80,157
74,203
90,793
68,713
71,703
74,947
82,630
89,489
95,155
74,603
80,536
82,753
89,166
98,240
105,685
91,504
94,714
95,009
100,949
109,854
115,192
50,735
72,444
57,071
82,966
67,441
94,990
56,547
59,622
63,361
66,131
75,526
76,482
74,605
78,866
80,161
88,006
90,438
95,623
132,684
146,191
154,323
171,512
188,058
223,014
58,881
61,104
67,527
70,449
75,428
78,504
0
2015 Mercer LLC.
78
100
200
300
400

SECURITY GUARD EXPERIENCED
ROLE
Follow established procedures and guidelines to maintain the safety and security of the
organisations employees, clients, visitors, and property.
KEY ACTIVITIES
Inspect grounds and premises according to established schedules personally and/or with
electronic surveillance equipment; report intruders or incidents to central security control or to
external security or police agencies. Greet visitors; establish their reasons for being on the
organisations premises, and issue visitor passes to ensure that access to all buildings and
premises is controlled. Respond promptly to requests for assistance from employees to ensure
their safety and security.
TYPICAL EDUCATION
High school.

1 to 4 years.
NORMALLY REPORTS TO
Security supervisor or security manager.
2015 Mercer LLC.
79

SECURITY GUARD EXPERIENCED
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
Median
High
Median
ABS
ATC
50,726
51,088
ABS
ATC
ABS
ATC
46,729
48,785
48,598
49,716
53,488
54,023
24,294
31,628
26,444
34,213
29,352
35,013
ABS
ATC
ABS
ATC
52,024
52,711
ABS
ATC
ABS
ATC
ABS
ATC
38,933
38,933
ABS
ATC
ABS
ATC
49,085
50,531
50,914
56,012
56,222
60,156
32,598
32,934
32,965
34,321
35,697
38,140
ABS
ATC
ABS
ATC
ABS
ATC
44,831
45,669
ABS
ATC
ABS
ATC
ABS
ATC
88,113
90,160
92,308
96,279
99,175
103,733
32,103
32,720
34,244
36,188
37,532
40,132
0
2015 Mercer LLC.
80
100
200
300
400

HEAD OF INFORMATION TECHNOLOGY TIER 3
JOB FAMILY: INFORMATION TECHNOLOGY
ROLE
Develop and implement an organisation-wide information technology strategy at the country
or local business unit level that aligns with the organisations vision and its current and longterm business objectives. Contribute to business planning at the top executive level so future
information technology opportunities and challenges can be taken into account and so the
organisations information technology strategy is aligned with other business strategies.
Please note that associated organisation type should be division.
KEY ACTIVITIES
Evaluate the organisations long-term information needs and develop an information technology
strategy that meets those needs and contributes to the organisations business objectives.
Evaluate and prioritise improvements to the organisations information technology infrastructure
(for example, computer hardware, operating systems, communications, software applications,
data processing, and security systems) in order to ensure the organisations information
technology resources are used effectively. Develop and implement an overall information
technology security strategy and ensure that appropriate information technology security
systems and processes are in place to protect the privacy and integrity of the organisations
information and related intellectual property. Lead, direct, evaluate, and develop a team of
managers to ensure the organisations information technology strategy is implemented
effectively, consistently and according to established guidelines and budgets.
TYPICAL EDUCATION

7 to 10 years.
NORMALLY REPORTS TO
2015 Mercer LLC.
81

HEAD OF INFORMATION TECHNOLOGY TIER 3
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
134,622
151,709
140,722
164,894
149,369
173,999
144,065
175,516
157,874
189,127
179,627
223,322
110,101
115,855
138,206
151,910
185,350
208,184
109,919
113,636
119,751
127,370
145,458
155,359
121,745
142,211
142,020
158,565
163,369
196,124
152,102
182,179
166,078
211,831
180,005
244,355
109,016
136,152
127,238
150,681
143,119
169,527
136,609
159,785
148,650
170,598
161,024
179,287
134,688
170,668
152,065
192,421
165,082
204,770
141,758
156,934
155,933
175,891
175,441
189,497
148,671
165,215
171,150
175,456
175,804
190,829
89,226
111,906
96,387
138,204
114,358
159,317
121,177
141,487
133,682
158,356
157,043
176,586
114,195
120,401
122,783
131,689
131,809
150,905
223,120
250,407
277,156
328,787
311,460
377,672
127,471
148,832
151,152
180,912
176,861
212,467
Median
2015 Mercer LLC.
82
100
200
300
400

SYSTEMS DEVELOPMENT MANAGER
ROLE
Manage the organisations information (electronic data) systems so that they function reliably,
meet the organisations business needs, and use the organisations information technology
resources effectively.
KEY ACTIVITIES
Liaise with managers to develop and maintain electronic data systems that are appropriate for
their business needs, integrated with other systems, and consistent with the information
systems strategy. Oversee the design, development, and testing of information systems. Plan,
prioritise, and manage the implementation of system upgrades to minimise disruptions to
business activities and use the organisations information technology resources effectively.
Develop and implement a systems maintenance programme to ensure the organisations
systems function reliably. Research, evaluate, and recommend hardware and software products
that will enhance the capabilities of the organisations information systems. Select and manage
ongoing relationships with external consultants and suppliers to ensure satisfactory standards of
service. Lead, direct, evaluate, and develop a team of information systems professionals to
ensure the organisations information systems strategy is implemented on time and within
budget.
TYPICAL EDUCATION

7 to 10 years.
NORMALLY REPORTS TO
Head of information technology or chief technology officer.
2015 Mercer LLC.
83

SYSTEMS DEVELOPMENT MANAGER
Country
PC range
Austria
50-55
Belgium
51-60
Denmark
50-59
Finland
50-58
France
51-61
Germany
53-61
Greece
53-56
Ireland
54-57
Italy
50-62
Netherlands
52-56
Norway
52-57
Portugal
54-56
Spain
50-59
Sweden
52-61
Switzerland
50-60
United Kingdom
52-59
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
Median
68,745
74,547
86,620
89,181
104,157
109,607
106,347
122,667
116,369
130,893
121,972
136,722
115,799
121,747
129,061
139,436
136,784
158,192
78,487
82,480
85,599
90,170
91,727
98,393
78,978
86,748
84,514
93,521
92,382
103,055
102,183
121,401
126,746
140,435
132,753
161,251
98,111
106,419
106,433
116,718
109,602
121,124
69,697
72,510
78,712
83,424
85,815
97,889
91,645
93,600
96,625
102,949
102,340
114,032
126,490
132,244
27,704
66,521
34,961
76,035
47,120
81,598
76,494
87,880
91,258
92,917
94,576
101,213
104,187
112,109
157,830
182,154
182,674
210,510
216,581
247,341
102,704
108,081
116,363
124,009
138,409
147,641
0
2015 Mercer LLC.
84
100
200
300
400

SYSTEMS ANALYST EXPERIENCED
ROLE
Design information systems that are appropriate for users needs and consistent with the
overall design of the organisations information systems architecture.
KEY ACTIVITIES
Under general supervision, collect and analyse information from system users to formulate the
scope and objectives of the system. Prepare flow charts, models, and procedures and conduct
feasibility studies to design possible system solutions. Write system and programming
specifications so that when the system is implemented it will meet user needs. Estimate the
costs of system solutions and prepare project plans to provide input into decisions about
prioritising projects and allocating information technology resources. Prepare and maintain
technical documentation to guide system users and to assist with the ongoing operation,
maintenance, and development of the system. The systems analyst role does not write
programming code.
TYPICAL EDUCATION

1 to 4 years.
NORMALLY REPORTS TO
Systems development supervisor.
2015 Mercer LLC.
85

SYSTEMS ANALYST EXPERIENCED
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
Median
High
Median
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
51,596
53,077
64,918
71,870
85,321
91,932
75,636
79,364
83,850
88,015
89,876
94,900
54,218
55,153
56,604
57,726
61,063
62,442
48,483
50,834
55,519
58,050
60,467
65,601
71,583
72,981
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
26,819
27,582
32,377
34,365
35,974
39,614
56,677
57,951
60,019
61,716
65,866
69,613
34,753
34,814
36,919
37,043
40,396
40,396
54,161
56,080
ABS
ATC
79,592
82,993
ABS
ATC
ABS
ATC
26,789
42,433
ABS
ABS
ATC
ABS
ATC
37,939
55,271
37,383
37,383
ABS
ATC
ATC
32,263
48,244
60,154
62,303
63,866
65,810
69,404
72,414
102,540
108,337
58,995
59,701
0
2015 Mercer LLC.
86
100
200
300
400

SYSTEMS PROGRAMMER EXPERIENCED
ROLE
Write programmes (code) to create or modify information systems that are appropriate for users
needs and consistent with the overall design of the organisations information systems architecture.
KEY ACTIVITIES
Under general supervision, modifies moderately complex applications programmes from
detailed specifications. Codes, tests, debugs, documents, and maintains those programmes.
Competent to work on most phases of applications programming activities, but requires
instruction and guidance in phases. This position does not perform systems analysis functions.
TYPICAL EDUCATION

1 to 4 years.
NORMALLY REPORTS TO
Systems development supervisor.
2015 Mercer LLC.
87

SYSTEMS PROGRAMMER EXPERIENCED
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
Median
High
Median
ABS
ATC
63,307
66,904
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
50,084
57,982
55,688
63,225
58,450
65,023
60,779
61,618
71,212
71,212
78,837
78,837
ABS
ATC
61,111
62,917
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
24,192
29,876
27,324
32,349
28,966
34,481
34,202
35,511
38,016
38,640
47,216
48,116
61,392
62,006
ABS
ATC
107,169
116,167
ABS
ATC
ABS
ATC
60,956
62,392
63,448
65,236
65,418
69,087
0
2015 Mercer LLC.
88
100
200
300
400

WEB APPLICATIONS DEVELOPER EXPERIENCED
ROLE
Design, build, test, implement, and maintain web pages and web applications that are reliable
and accessible and support the organisations communications and internet strategies.
KEY ACTIVITIES
Use a variety of internet technologies, techniques, and tools such as graphics software
applications and object-oriented languages (for example, Java, CGI, Visual Basic, HTML, XML) to
create web applications and web page elements such as user interface features, site animation,
special-effects, databases, and e-business applications. Communicate with functional or
operational area managers and other specialists to design web applications and web pages that
are consistent with agreed specifications and with consistent with the overall design and
architecture of the organisations website. Maintain website technical documentation to assist
with website maintenance and upgrades. Analyse, investigate, and solve technical problems
associated with web pages and web applications and recommend improvements in order to
minimise disruptions to the organisations web service. Research, test, and integrate new web
products with existing web applications to improve the functionality and/or design.
TYPICAL EDUCATION

NORMALLY REPORTS TO
Information technology supervisor or senior manager.
2015 Mercer LLC.
89

WEB APPLICATIONS DEVELOPER EXPERIENCED
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
Median
High
Median
ABS
ATC
ABS
ATC
72,827
78,646
ABS
ATC
52,283
52,283
ABS
ATC
ABS
ATC
45,832
51,398
51,333
53,756
52,343
60,474
71,377
71,377
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
35,699
36,520
36,753
38,020
45,436
46,765
56,921
57,486
60,731
60,731
64,808
65,334
54,311
55,872
65,540
65,791
74,665
75,479
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
84,888
86,587
ABS
ATC
ABS
ATC
49,414
51,539
54,464
54,995
64,572
67,047
0
2015 Mercer LLC.
90
100
200
300
400

COMPUTER OPERATOR EXPERIENCED
ROLE
Operate computer equipment in accordance with established guidelines and operating
procedures to meet pre-set targets and work schedules. Activities may include data entry, or
operating a computer using a central console or on-line terminal.
KEY ACTIVITIES
Monitor the operation of computer equipment to identify and report errors, equipment failures,
or deviations from standards. Maintain accurate computer records and production reports so
that the performance of computer operations can be analysed. May change the sequence of
computer activities so that operations can continue when individual units of the system
malfunction.
TYPICAL EDUCATION
Vocational.

NORMALLY REPORTS TO
Information technology operations supervisor or operations manager.
2015 Mercer LLC.
91

COMPUTER OPERATOR EXPERIENCED
Country
PC range
Low
Austria
ABS
Belgium
ABS
Denmark
ABS
Finland
Median
High
Median
ATC
ATC
ATC
ABS
ATC
France
ABS
Germany
ABS
Greece
ABS
Ireland
ABS
Italy
ABS
Netherlands
ABS
Norway
ABS
Portugal
ABS
Spain
ABS
Sweden
ABS
Switzerland
ABS
United Kingdom
ABS
ATC
ATC
38,241
42,986
41,876
52,776
44,304
61,220
51,281
51,630
56,013
58,889
59,479
63,472
ATC
ATC
ATC
47,267
59,850
ATC
ATC
ATC
20,365
26,837
23,607
29,063
25,111
32,552
36,276
37,101
ATC
ATC
ATC
ATC
32,191
32,191
39,221
41,160
42,782
43,398
0
2015 Mercer LLC.
92
100
200
300
400

HEAD OF SALES AND MARKETING TIER 3
JOB FAMILY: SALES AND MARKETING
ROLE
Develop and implement a sales and marketing strategy at the country or local business unit
level that will improve the organisations competitive position. Please note that associated
organisation type should be division.
KEY ACTIVITIES
Lead, direct, and control all sales and marketing functions so activities meet the organisations
business objectives, comply with regulations, and protect the organisations reputation.
Activities may include market research, forecasting; pricing, marketing campaigns, business
development activities; customer service; invoicing and payment administration. Negotiate
terms of sales with major clients to maximise the organisations interests. Establish targets in
areas such as product mix, sales volume, market share, or business development. Monitor
performance of the organisation against these goals. Liaise with other senior executives across
the organisation to ensure strategies are integrated with the rest of the business, and align with
corporate objectives. Select and manage relationships with consultants and agencies to ensure
satisfactory standards of service. Lead, direct, evaluate, and develop a team of sales and
marketing managers.
TYPICAL EDUCATION

More than 10 years.
NORMALLY REPORTS TO
2015 Mercer LLC.
93

HEAD OF SALES AND MARKETING TIER 3
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
167,084
182,339
172,972
207,463
166,788
199,791
186,935
210,258
207,556
261,237
143,592
168,188
165,963
190,898
187,275
213,070
121,955
136,160
135,149
150,806
145,989
177,956
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
152,387
190,659
ABS
ABS
High
153,759
170,133
ATC
ATC
Median
156,627
200,839
170,346
221,851
194,175
246,883
129,675
143,575
147,126
164,619
157,192
204,592
161,761
218,529
198,185
224,007
207,649
236,925
156,460
182,711
172,974
207,857
187,742
230,319
147,392
171,452
162,475
195,661
182,725
219,888
152,093
160,301
178,964
211,100
195,417
233,728
80,455
125,891
109,852
143,907
121,226
156,324
141,976
182,102
165,969
201,664
184,008
227,447
131,071
156,092
146,824
176,552
160,904
200,401
194,628
234,217
209,788
251,469
236,950
298,166
139,274
160,968
163,673
192,935
192,924
221,257
0
2015 Mercer LLC.
94
100
200
300
400

HEAD OF MARKETING TIER 3
ROLE
Develop and implement a marketing strategy at the country or local business unit level for
product positioning, market penetration, and pricing that will improve the organisations
competitive position and is consistent with the organisations overall mission, vision, and
objectives. Please note that associated organisation type should be division.
KEY ACTIVITIES
Lead, direct, and control marketing policies, programmes, and activities to meet business
objectives, comply with regulations and standards, and protect the organisations reputation.
Activities may include market research, product planning, pricing, marketing communications,
advertising, and promotions. Contribute to business planning at the executive level. Monitor,
analyse, and evaluate market trends, consumer behaviour, and competitor activity to identify
market opportunities; adjust marketing strategy and plans to meet changing markets and
competitive conditions. Build relationships with strategic customers to maximise the
organisations business interests. Liaise with senior executives across the organisation to ensure
marketing strategies and activities are integrated with other parts of the business and align with
the overall country or local business unit level objectives. Lead, direct, evaluate, and develop a
team of marketing and advertising managers to achieve established sales and profit goals.
TYPICAL EDUCATION

7 to 10 years.
NORMALLY REPORTS TO
2015 Mercer LLC.
95

HEAD OF MARKETING TIER 3
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
148,122
160,464
156,843
163,004
162,771
193,177
148,347
162,237
168,751
196,765
182,955
215,864
154,746
167,166
168,161
201,983
187,734
221,896
115,290
123,798
130,614
139,218
150,476
164,533
123,493
144,186
140,660
172,973
151,363
190,278
152,557
180,245
172,974
200,781
192,261
232,348
104,473
119,713
127,735
141,683
155,346
184,113
145,450
152,001
161,250
163,290
168,500
208,286
151,153
179,728
173,353
201,380
197,771
234,984
145,896
158,567
165,837
190,995
187,879
216,652
147,593
163,918
157,808
191,991
194,673
203,394
49,595
98,376
78,060
110,468
95,549
133,170
120,964
136,010
137,968
154,923
155,945
181,048
124,146
134,391
136,151
155,250
151,173
172,208
228,919
280,426
253,639
315,346
288,416
349,371
141,650
165,061
165,576
193,160
188,292
224,303
Median
2015 Mercer LLC.
96
100
200
300
400

MARKETING MANAGER
ROLE
Manage day-to-day marketing programmes and activities so that they meet the organisations
short- and long-term business objectives, comply with regulations and standards, and protect
the organisations public reputation.
KEY ACTIVITIES
Develop and implement marketing plans for the organisations products/services to meet
established targets. Activities may include market research, oversight of product development
and design; pricing; launch new products; oversee advertising campaigns; and monitor sales
performance. Contribute to business planning at the executive level to develop a marketing
strategy consistent with the organisations overall mission, vision, and objectives. Define
advertising objectives, recommend choice of media, and allocate resources so advertising
campaigns are effective, economical, and appropriate for intended audience. Select and manage
ongoing relationships with vendors. Adjust marketing strategy and plans to meet changing
markets and competitive conditions. Liaise with other managers to ensure marketing activities
are integrated with other parts of the business, and align with the overall corporate objectives.
Lead, direct, evaluate, and develop a team of marketing professionals.
TYPICAL EDUCATION

7 to 10 years.
NORMALLY REPORTS TO
Head of organisation or head of marketing.
2015 Mercer LLC.
97

MARKETING MANAGER
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
86,823
98,830
99,349
108,455
104,953
126,057
103,997
116,218
114,809
123,938
128,328
148,480
109,419
115,749
117,962
126,767
129,846
140,578
74,157
78,663
85,040
88,645
95,465
97,922
80,418
90,568
89,245
104,727
100,680
118,008
108,428
119,639
119,308
133,560
128,280
144,870
57,929
62,077
68,237
75,636
77,318
84,495
87,711
90,369
94,662
103,632
104,495
108,440
74,208
82,712
84,291
93,371
96,812
108,823
82,480
84,599
91,428
97,111
107,724
116,446
108,351
110,893
114,347
116,956
121,370
131,287
45,564
67,157
53,020
73,448
62,694
86,058
75,227
82,428
84,992
93,096
95,327
110,161
81,801
85,801
91,092
97,307
100,696
108,550
136,798
141,615
147,515
158,603
166,825
183,236
81,170
86,536
93,250
101,056
105,878
114,668
Median
2015 Mercer LLC.
98
100
200
300
400

MARKET RESEARCH ANALYST EXPERIENCED
ROLE
Conduct and analyse market research studies to provide accurate and timely information for
strategic and operational decisions.
KEY ACTIVITIES
Plan, design, and execute market research studies; analyse the results; and write reports and
recommendations so that senior managers can evaluate alternatives against the organisations
business objectives. The purpose of studies may be to measure current, and forecast future,
market activity and consumer trends; conduct primary consumer research; identify new market
opportunities; analyse competitor activities; or evaluate the success of the organisations
marketing, advertising, and sales campaigns. Collect, compile, verify, and analyse information
from internal and external sources (for example, market, demographic, economic, and other
financial data) in order to develop recommendations about the implications of alternative sales,
marketing, and business development strategies. Maintain a database of market and competitor
data as a source of accurate and up-to-date information for market studies.
TYPICAL EDUCATION

NORMALLY REPORTS TO
Market research supervisor, market research manager, or marketing manager.
2015 Mercer LLC.
99

MARKET RESEARCH ANALYST EXPERIENCED
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ABS
ATC
61,706
65,287
66,660
70,331
73,537
77,741
74,177
81,097
78,368
85,684
81,705
93,210
ABS
ABS
ATC
ABS
ATC
45,607
49,453
50,678
57,402
56,272
64,421
53,665
53,867
61,456
61,977
68,768
72,403
23,934
24,951
29,645
31,313
31,855
33,216
46,702
49,730
ABS
ATC
ABS
ATC
ABS
ATC
Median
60,224
61,896
ABS
ATC
ATC
High
59,612
64,362
ABS
ATC
ATC
Median
37,464
38,421
42,502
43,660
45,340
47,052
50,601
51,942
56,657
57,625
59,907
61,702
32,242
40,764
34,777
45,824
42,578
49,582
38,898
40,439
44,634
50,163
54,898
59,819
55,063
59,442
64,420
69,345
70,459
73,903
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
132,150
147,424
ABS
ATC
ABS
ATC
45,018
45,478
48,234
50,065
54,665
57,223
0
2015 Mercer LLC.
100
100
200
300
400

PRODUCT/BRAND MARKETING PROFESSIONAL SENIOR
ROLE
Implement a marketing and sales strategy for one or more of the organisations products/
services to meet established sales or market share targets.
KEY ACTIVITIES
Conduct market research. Oversee product development and design. Set prices. Launch new
products. Oversee advertising campaigns. Monitor sales performance. Monitor, analyse, and
evaluate market trends, consumer behaviour, and competitor activity to identify market
opportunities for the product/service. Monitor, analyse, and evaluate product performance and
customer feedback to generate new product ideas and identify product/service features that
need to be changed to meet customer needs. Liaise with other areas of the organisation to
implement these changes. Prepare sales forecasts and budgets. Monitor sales volume, revenues,
and costs against forecasts. Adapt plans to improve the sales performance of the product/
service. Liaise with advertising and promotions specialists to design effective and appropriate
sales campaigns and sales collateral for the product/service for the target audience. Coach less
experienced team members and help them resolve problems.
TYPICAL EDUCATION

4 to 7 years.
NORMALLY REPORTS TO
Group brand/product manager or marketing director.
2015 Mercer LLC.
101

PRODUCT/BRAND MARKETING PROFESSIONAL SENIOR
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
66,834
69,802
76,813
80,178
83,939
87,895
76,738
84,081
84,477
94,367
95,553
105,309
85,790
89,905
92,237
97,766
100,512
105,860
67,973
70,247
72,995
76,641
80,555
84,363
53,223
62,395
57,673
68,845
63,865
76,244
79,847
85,383
89,853
96,388
101,377
109,384
37,238
39,201
43,284
46,594
49,675
53,390
66,217
69,565
76,033
83,605
82,293
92,485
52,849
57,379
58,297
64,702
65,150
71,957
65,692
69,674
72,512
76,722
79,567
84,031
84,204
85,680
91,558
93,798
100,924
105,812
34,604
44,776
38,654
51,036
43,873
58,197
55,515
60,380
64,374
69,850
72,780
81,119
69,511
72,610
76,325
80,986
86,206
90,737
102,626
108,137
111,806
116,660
120,630
129,414
62,704
65,400
69,222
73,200
76,930
81,226
Median
2015 Mercer LLC.
102
100
200
300
400

SALES MANAGER
ROLE
Plan, direct, and monitor the activities of a sales team within a specified geography, product
line, or market segment to achieve established sales targets
KEY ACTIVITIES
Develop sales plans, activities, and campaigns, and manage sales team to implement overall
sales strategy for an assigned geography, product line, market segment, or set of customer
accounts. Monitor sales volume, revenues, and costs against forecasts and allocate resources to
improve the sales teams performance. Negotiate sales with strategic customers. Help develop
sales, marketing, customer retention, advertising, pricing, and distribution strategies. Coach
sales representatives on technical aspects of products and services; on marketing campaigns
and sales promotions; and on sales techniques, procedures, and standards.
TYPICAL EDUCATION

7 to 10 years.
NORMALLY REPORTS TO
Senior sales manager, sales director, or head of sales.
2015 Mercer LLC.
103

SALES MANAGER
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
95,174
105,293
105,664
114,264
117,070
127,296
97,734
105,699
106,694
116,369
116,288
130,535
113,409
119,604
122,558
130,761
132,829
146,927
80,284
84,150
88,536
93,030
96,351
104,002
76,033
88,012
84,906
98,175
95,696
112,902
107,926
115,955
117,090
127,133
123,135
141,013
72,756
79,092
78,468
86,866
83,972
98,934
97,364
103,643
108,951
117,791
120,050
132,009
81,378
88,155
90,137
100,362
100,111
114,383
88,470
96,157
99,864
108,758
110,996
121,999
109,262
115,523
118,081
125,517
127,990
137,866
55,124
73,478
65,092
81,316
72,500
91,389
83,809
88,705
93,015
103,313
105,921
120,376
82,482
87,251
91,222
97,836
101,213
110,011
130,075
151,849
141,577
166,355
159,439
184,964
82,908
88,083
92,931
99,241
103,593
112,645
Median
2015 Mercer LLC.
104
100
200
300
400

SALES MANAGER REGIONAL
ROLE
Plan, direct, and monitor the activities of a sales team within a specified region to achieve
established sales targets.
KEY ACTIVITIES
Manage the day-to-day activities of a regional sales force in order to implement the
organisations overall sales strategy for an assigned region. Monitor the performance of the sales
teams or branches within the region and re-allocate resources to improve overall results.
Contribute to the development of sales, marketing, customer retention, advertising, pricing,
and distribution strategies for the region. Oversee sales support activities such as sales
administration, customer service, distribution, invoicing, and credit and collections to ensure
that customer orders are processed, dispatched, invoiced, and paid accurately and on time.
Coach sales representatives on the technical aspects of the organisations products and services;
on marketing campaigns and sales promotions; and on sales techniques, procedures, and
standards that will help them achieve their sales targets.
TYPICAL EDUCATION

4 to 7 years.
NORMALLY REPORTS TO
Sales director or head of sales.
2015 Mercer LLC.
105

SALES MANAGER REGIONAL
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
104,390
116,648
111,231
127,507
121,716
138,487
93,030
108,240
104,238
117,780
113,259
130,097
98,993
107,084
107,093
119,019
118,472
127,064
73,276
76,183
81,373
85,013
92,672
97,314
72,247
87,786
79,512
98,104
89,380
110,235
103,545
116,410
113,910
128,738
128,006
143,532
55,190
58,848
60,466
66,858
67,440
75,830
79,462
91,120
83,491
101,099
101,548
107,774
73,502
81,042
80,985
91,116
89,607
102,859
86,246
94,569
99,058
105,868
109,592
117,851
93,729
98,584
101,140
107,690
109,801
124,503
36,360
67,177
41,897
72,568
51,814
78,390
75,053
83,631
86,125
98,054
97,275
115,374
76,325
85,254
86,284
92,968
97,530
103,563
152,171
171,765
168,799
201,105
182,887
229,962
72,859
76,970
82,801
90,106
93,172
106,161
Median
2015 Mercer LLC.
106
100
200
300
400

SALES REPRESENTATIVE EXPERIENCED
ROLE
Promote and sell the organisations products and services within an assigned geographic area,
product range, or list of customer accounts to meet or exceed sales targets.
KEY ACTIVITIES
Pursue sales leads; visit existing and new customers; assess customer needs, and suggest
appropriate products and services; respond to customer enquiries; negotiate prices and delivery
times within limits of authority; and conclude sales orders to meet revenue targets. Identify,
research, and contact prospective customers and build positive relationships that will generate
future sales and repeat business. Refer sales leads, customer feedback, and information on
competitor activity to appropriate contacts within the organisation so that they can respond to
changing market conditions and customer demands. Establish annual, quarterly, monthly, or
weekly sales plans and prioritise and schedule own activities so these targets are met.
TYPICAL EDUCATION

1 to 4 years.
NORMALLY REPORTS TO
Sales manager or sales supervisor.
2015 Mercer LLC.
107

SALES REPRESENTATIVE EXPERIENCED
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
55,100
60,893
60,422
67,962
66,134
77,610
54,515
61,398
59,400
67,570
65,567
73,587
61,202
68,081
67,768
74,270
73,438
81,653
43,097
50,609
51,413
56,325
57,294
61,717
40,680
52,810
44,986
59,029
50,581
65,947
61,754
65,181
66,954
71,608
72,503
79,868
19,259
21,360
21,330
24,006
24,409
27,204
51,003
58,654
58,432
65,961
66,369
75,981
44,610
47,958
49,568
55,131
54,575
61,173
52,990
57,177
57,854
62,594
63,667
69,297
57,960
60,966
62,909
65,565
69,326
71,757
19,434
30,001
21,877
34,140
25,378
40,188
38,509
43,110
43,701
48,458
48,439
54,332
48,451
52,633
51,436
56,765
56,414
62,646
84,623
94,983
92,340
107,487
100,226
117,869
40,999
42,246
46,690
49,301
53,601
57,887
Median
2015 Mercer LLC.
108
100
200
300
400

CUSTOMER SERVICE MANAGER
ROLE
Responsible for managing and coordinating the operations of the contact centre.
KEY ACTIVITIES
Administer and balance call workloads. Develop and monitor the application of operating
systems including policies and procedures, operating structure, and information flow. Ensure
the volume of work produced meets product/service standards and exceeds quality standards.
Develop and implement customer service indicators in order to assure excellence in customer
service.
TYPICAL EDUCATION

7 to 10 years.
NORMALLY REPORTS TO
Customer service director or head of customer service.
2015 Mercer LLC.
109

CUSTOMER SERVICE MANAGER
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
79,882
85,769
89,787
96,757
100,575
105,453
79,974
86,995
91,688
100,534
107,465
115,006
95,818
98,790
103,464
111,252
120,166
126,445
57,587
58,169
63,301
64,341
69,918
73,232
65,782
74,314
75,891
85,762
87,666
101,672
112,101
120,546
117,382
131,023
120,106
143,115
48,964
53,327
57,602
60,319
66,256
73,761
62,904
66,223
67,659
72,957
79,450
83,063
65,734
71,206
70,705
79,477
78,847
87,963
80,758
84,316
91,635
96,556
101,193
108,585
90,402
93,130
98,630
109,709
111,413
116,751
41,074
60,289
49,621
65,040
61,837
76,986
60,010
63,361
66,183
70,120
75,933
80,690
65,374
67,452
71,138
73,429
79,831
85,139
111,094
118,359
129,161
138,566
141,077
162,846
65,047
69,490
74,336
77,817
83,711
89,995
Median
2015 Mercer LLC.
110
100
200
300
400

CUSTOMER SERVICE REPRESENTATIVE EXPERIENCED
ROLE
Respond to customer inquiries via telephone or email to provide problem resolution in
accordance with the organisations service standards.
KEY ACTIVITIES
Receive and/or place telephone calls, which are predominantly routine, but may require
deviation from standard screens, scripts, and procedures. Answer customer telephone inquiries,
orders, service needs and complaints, and respond where applicable or direct to sales
representatives or technical/service areas. Maintain detailed and current knowledge of the
companys products and services. Analyse customer service needs for communication to service
and technical departments. Requires ability to navigate a computerised data entry system or
other relevant applications.
TYPICAL EDUCATION
Vocational.

1 to 4 years.
NORMALLY REPORTS TO
Customer service supervisor.
2015 Mercer LLC.
111

CUSTOMER SERVICE REPRESENTATIVE EXPERIENCED
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
47,901
49,701
53,270
54,619
50,965
53,066
55,077
57,094
60,478
62,811
56,717
58,792
59,912
62,650
62,445
66,717
34,605
37,534
37,710
40,268
40,674
43,018
32,604
35,317
35,138
38,589
38,190
42,614
39,954
40,643
46,721
47,874
51,911
53,535
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
30,580
31,342
33,561
34,946
35,040
39,049
30,922
31,522
33,176
33,566
35,074
36,207
40,771
42,008
45,357
46,123
48,570
49,576
51,873
56,335
55,957
59,605
60,435
63,991
18,584
21,933
20,037
23,982
21,673
25,912
30,588
32,634
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
19,898
20,293
ABS
ABS
High
44,477
45,142
ATC
ATC
Median
33,765
39,595
38,129
43,864
43,129
48,078
56,820
56,820
64,364
65,312
77,039
79,633
28,136
28,569
30,612
30,948
33,764
34,161
0
2015 Mercer LLC.
112
100
200
300
400

RESEARCH AND DEVELOPMENT MANAGER
JOB FAMILY: RESEARCH AND DEVELOPMENT
ROLE
Implement the organisations research and development strategy by managing research
activities in order to solve problems; and improve, or generate new, products, components,
equipment, systems, and processes.
KEY ACTIVITIES
Manage a team of researchers whose activities may include devising research methods; settingup laboratory test equipment; building models and prototypes; calculating and analysing test
results; preparing technical specifications; and designing prototypes. Lead the most complex,
controversial or significant research projects; evaluate findings; and prepare detailed reports
with recommendations and conclusions. Estimate the costs, resources, and time required to
implement the organisations annual research and developmentgoals and monitor the
performance of research projects to ensure targets are met. Establish and maintain ongoing
relationships with the external scientific community. Select, and manage ongoing relationships
with suppliers and vendors to ensure the organisation receives satisfactory standards of service.
Lead, direct, evaluate, and develop a research team to ensure that research is conducted within
established budgets and according to established scientific standards.
TYPICAL EDUCATION

More than 8 years.
NORMALLY REPORTS TO
Head of research and development.
2015 Mercer LLC.
113

RESEARCH AND DEVELOPMENT MANAGER
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
119,252
124,801
132,061
142,223
114,031
123,453
123,957
134,920
131,673
146,548
119,167
125,989
127,362
137,606
139,952
152,527
86,116
97,611
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
79,765
81,771
ABS
ABS
High
106,446
115,359
ATC
ATC
Median
117,851
127,380
120,132
137,178
128,128
149,533
70,964
76,638
77,439
93,592
112,021
130,126
89,440
92,960
96,902
112,906
120,605
128,463
74,170
82,237
84,997
93,440
96,210
107,165
107,316
110,938
115,974
121,371
127,745
139,756
122,581
132,671
135,201
143,684
148,407
158,080
64,241
71,167
73,626
76,707
79,421
89,013
75,443
80,792
85,347
94,573
98,012
111,316
96,975
106,812
105,627
125,148
113,923
139,781
149,702
165,284
161,010
180,196
174,346
197,452
93,982
99,498
103,232
112,546
117,083
130,932
0
2015 Mercer LLC.
114
100
200
300
400

RESEARCH AND DEVELOPMENT ENGINEER EXPERIENCED
JOB FAMILY: RESEARCH AND

DEVELOPMENT
ROLE
Conduct fundamental or applied research to improve, or generate new, products,
components, equipment, systems, and processes.
KEY ACTIVITIES
Plan, design, and conduct research projects according to established scientific methods,
principles, and theories to solve problems; and improve, or generate new, products,
components, equipment, systems, and processes. Activities may include devising research
methods; setting-up laboratory test equipment; building models and prototypes; calculating
and analysing test results and preparing detailed reports with recommendations and
conclusions. Estimate the costs, resources, and time required to conduct a research project and
monitor performance to ensure these targets are met. Prepare calculations, specifications, and
other technical documentation so that prototype designs can be manufactured and assembled.
Develop and maintain technical expertise on advances and innovations in research and science.
TYPICAL EDUCATION

4 to 7 years.
NORMALLY REPORTS TO
Research and development manager.
2015 Mercer LLC.
115

RESEARCH AND DEVELOPMENT ENGINEER EXPERIENCED
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
70,094
70,917
74,879
75,417
68,309
72,027
75,907
79,526
84,932
90,632
79,172
82,953
87,016
91,544
94,574
99,038
54,394
54,964
58,966
59,939
63,229
64,667
50,198
53,827
56,381
59,675
62,580
69,092
78,249
79,232
84,480
85,932
91,978
94,237
37,697
40,115
40,785
42,658
41,766
45,635
55,368
56,741
58,952
61,115
61,941
65,578
42,063
42,132
45,464
45,967
48,617
49,315
61,352
64,639
69,975
72,740
78,469
82,538
74,457
74,685
81,228
81,606
89,052
90,897
ABS
ATC
ABS
ATC
ABS
ATC
Median
40,713
45,065
ABS
ABS
High
63,525
64,445
ATC
ATC
Median
45,689
47,738
51,665
54,014
58,206
59,743
59,405
61,702
62,415
64,650
65,536
68,199
103,562
106,019
109,092
113,130
116,644
122,392
51,425
52,630
56,273
57,117
60,146
61,445
0
2015 Mercer LLC.
116
100
200
300
400

ENVIRONMENTAL HEALTH AND SAFETY MANAGER
JOB FAMILY: ENGINEERING
ROLE
Implement, oversee, and adapt policies and programmes to improve the organisations
environmental and safety performance, ensure it complies with current and future regulations
and standards, and protect its reputation.
KEY ACTIVITIES
Manage environmental health and safety activities to ensure the organisation complies with
environmental health and safety regulations, as well as internal environmental policies. These
activities may include monitoring environmental health and safety performance, identifying
risks or areas for improvement; conducting safety audits and on-site inspections to identify
workplace hazards; investigating environmental incidents; preparing reports and
recommendations; implementing waste management programmes; developing and delivering
environmental health and safety training programmes; and manageing relationships with
community or environmental stakeholders. Research, evaluate, and recommend changes to
improve environmental health and safety performance. Provide expertise and advice on
environmental health and safety issues to area managers. Maintain relationships with the
community, environmental groups, or other stakeholders impacted by the environmental health
and safety performance of the organisation. Stay current with environmental regulations so the
organisations environmental health and safety policies remain current and relevant. Lead,
direct, evaluate, and develop a team of environmental health and safety professionals.
TYPICAL EDUCATION

7 to 10 years.
NORMALLY REPORTS TO
Head of environmental health and safety, head of human resources, and head of organisation.
2015 Mercer LLC.
117

ENVIRONMENTAL HEALTH AND SAFETY MANAGER
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
103,247
118,024
120,398
120,398
135,968
153,174
95,108
102,666
108,111
113,655
125,373
128,613
100,079
105,316
110,415
119,934
122,853
135,601
73,289
77,974
80,611
84,669
91,352
94,326
73,793
84,468
83,339
97,219
98,076
114,264
110,013
115,954
121,044
133,388
128,665
153,836
61,178
62,882
69,359
76,001
76,309
80,427
88,705
91,362
95,565
101,377
105,042
117,002
65,263
69,157
74,251
77,813
81,191
84,689
90,067
94,170
97,082
103,876
107,523
113,322
98,053
106,349
106,340
115,451
117,678
138,849
45,272
47,373
58,439
66,586
66,269
79,074
75,208
80,525
80,758
90,940
90,794
100,769
72,688
77,176
81,568
86,483
91,231
100,086
149,692
162,801
172,790
193,184
189,487
226,974
75,711
78,941
86,519
91,003
98,585
106,666
Median
2015 Mercer LLC.
118
100
200
300
400

TECHNICAL SERVICE MANAGER
ROLE
Plan, prioritise, and manage technical service activities; prioritise tasks and assign team
members to ensure that the teams resources are used effectively and that customer service
agreements are fulfilled.
KEY ACTIVITIES
Develop, evaluate, and review technical service procedures and standards; monitor the cost and
effectiveness of activities to optimise resources, prioritise spending, and achieve timeliness,
reliability, and customer satisfaction standards. Plan, prioritise, and implement service activities
to fulfil maintenance contracts and service-level agreements. Estimate the cost, time, and
resources required for installations, upgrades, and other technical services; prepare work orders
and monitor the progress of work against estimates. Research, evaluate, and recommend new
equipment and tools to enhance the capabilities of the technical service team. Select, lead,
direct, evaluate, and develop a team of service engineers and technicians to ensure that
installations are completed on time, within budget, and according to customer requirements.
TYPICAL EDUCATION

7 to 10 years.
NORMALLY REPORTS TO
Head of technical services and head of engineering.
2015 Mercer LLC.
119

TECHNICAL SERVICE MANAGER
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
90,618
95,653
104,760
105,911
114,048
118,952
97,212
103,859
106,577
118,185
132,116
139,508
106,442
115,063
115,477
124,191
122,558
134,548
74,459
77,286
80,330
86,733
88,108
94,446
67,903
75,791
75,561
85,233
83,720
93,078
101,377
103,858
109,241
115,690
117,948
127,187
64,721
67,745
74,579
76,033
78,807
83,328
84,719
88,121
90,660
92,400
101,149
109,474
63,932
65,791
71,714
76,670
84,243
93,808
86,466
93,201
93,276
99,623
105,094
112,184
106,442
112,556
114,686
123,220
130,015
141,064
51,741
52,911
57,773
64,784
73,521
83,730
63,524
69,161
77,162
81,677
91,730
98,576
88,824
94,546
96,985
110,097
104,544
122,185
111,069
112,832
128,156
130,602
154,602
172,253
75,616
78,140
82,319
86,146
90,676
96,030
Median
2015 Mercer LLC.
120
100
200
300
400

TECHNICAL SERVICE TECHNICIAN EXPERIENCED
ROLE
Install, modify, maintain, and repair products or equipment purchased by the organisations
customers.
KEY ACTIVITIES
Install, modify, service, and upgrade equipment in accordance with maintenance and service
agreements and technical specifications. Perform periodic, preventive, and corrective
maintenance on customer installations to ensure that equipment continues to perform reliably.
Maintain accurate service records; monitor the performance of equipment, and notify engineers
of recurring problems.
TYPICAL EDUCATION
Vocational.

1 to 4 years.
NORMALLY REPORTS TO
Technical services manager or technical services supervisor.
2015 Mercer LLC.
121

TECHNICAL SERVICE TECHNICIAN EXPERIENCED
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
43,819
43,819
ABS
ABS
ATC
ABS
ATC
65,135
65,863
67,333
68,892
48,368
49,224
51,961
52,465
54,117
55,378
29,307
33,343
31,284
36,181
33,804
39,626
59,057
59,777
ABS
30,099
30,730
ABS
ATC
ABS
60,312
60,417
ABS
ABS
ATC
ABS
ATC
45,971
46,841
49,188
50,415
69,591
70,285
72,610
73,130
76,885
77,463
18,510
20,250
21,946
23,423
23,982
25,666
28,986
29,267
ABS
49,072
49,170
ABS
ATC
ABS
ABS
ATC
66,407
66,407
43,388
44,479
ATC
ATC
63,935
63,935
36,848
37,084
ABS
ATC
ATC
Median
48,892
50,346
64,542
65,469
ATC
ATC
47,058
47,058
High
43,560
43,932
ABS
ATC
ATC
Median
77,728
79,301
82,621
84,546
88,637
89,690
40,952
41,730
44,100
45,018
48,113
48,883
0
2015 Mercer LLC.
122
100
200
300
400

PROCESS ENGINEER EXPERIENCED
ROLE
Follow established engineering principles to determine the sequence of steps or processes
required to fabricate and assemble products that meet the organisations standards of quality
and cost.
KEY ACTIVITIES
Analyse product specifications, parts drawings, and other engineering data to develop new
production processes, estimate time requirements for each step, and prepare operation sheets.
Analyse existing production processes and develop recommendations for changes to working
methods or operation sequences that will minimise risks, costs, and wastage; increase yields
and productivity; and improve the quality and consistency of final products.
TYPICAL EDUCATION

1 to 4 years.
NORMALLY REPORTS TO
Manufacturing/process engineering manager and head of engineering.
2015 Mercer LLC.
123

PROCESS ENGINEER EXPERIENCED
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
72,269
73,039
77,343
78,793
68,184
71,188
73,327
77,285
83,253
87,586
ABS
ATC
ABS
ATC
Median
96,003
101,626
ABS
ABS
High
65,014
66,188
ATC
ATC
Median
54,093
55,868
57,545
60,176
62,048
65,217
47,624
52,697
52,844
57,024
57,365
62,344
73,023
74,895
80,351
83,200
87,917
91,295
58,954
61,229
63,361
65,719
66,555
69,987
40,577
41,398
43,939
45,397
47,399
49,471
68,897
70,878
76,036
77,637
82,385
84,740
81,960
83,254
86,290
88,735
95,274
97,710
32,915
33,501
34,557
37,523
38,682
42,137
45,413
47,913
49,571
51,948
54,989
57,928
54,678
57,550
57,716
60,196
61,226
63,645
105,687
113,054
113,473
122,875
120,999
131,936
52,871
53,380
57,127
57,614
61,042
61,506
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
2015 Mercer LLC.
124
100
200
300
400

HEAD OF PLANT
JOB FAMILY: OPERATIONS
ROLE
Lead, direct, and control the day-to-day activities of a single plant or multiple plants (or
factory, branch, or other facility) to achieve the short- and medium-term financial and
operating objectives set by the overall corporate business plan. Responsible for activities such
as maintenance, manufacturing, quality control, engineering, supply and logistics,
distribution, accounting, information technology, and administration.
KEY ACTIVITIES
Establish operating budgets. Monitor the cost and effectiveness of production to optimise
resources, prioritise spending, and achieve volume, quality, and manufacturing standards. Set
and monitor plant performance against standards and targets in manufacturing and
administration efficiency, cost control, sales revenue, legal compliance, and human resources
management. Develop and implement a variety of operating policies and procedures (in
conjunction with corporate subject matter experts) to ensure the plant meets it production
targets and quality standards. Research, evaluate, and recommend investments in technology,
capital, equipment, systems, or other assets that will enhance the plants production
capabilities. Lead, direct, evaluate, and develop a team of functional and operational managers
or other professionals (for example, human resources, finance, production, maintenance) to
ensure the plant meets it is established targets and standards.
TYPICAL EDUCATION

More than 8 years.
NORMALLY REPORTS TO
Chief operating officer or head of manufacturing and head of organisation.
2015 Mercer LLC.
125

HEAD OF PLANT
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
129,959
148,488
143,718
154,397
155,970
170,677
130,044
146,839
148,588
172,723
176,168
187,811
142,885
150,946
152,976
167,552
165,809
179,456
99,719
106,595
109,322
119,855
116,378
126,067
116,114
137,350
127,035
154,640
141,280
174,412
141,077
160,972
154,359
174,520
169,570
194,219
84,249
96,952
88,705
106,598
104,359
128,901
157,338
168,383
174,803
200,207
198,127
216,303
101,704
117,448
119,592
136,838
139,249
158,403
129,851
139,911
144,241
152,718
155,994
173,135
121,256
127,831
129,978
135,954
140,022
144,653
88,820
94,796
92,010
105,907
108,047
137,525
112,228
127,215
126,585
147,636
143,769
171,025
84,601
87,592
102,624
108,525
114,094
123,515
173,293
193,625
187,279
212,125
204,828
241,281
114,461
128,915
127,950
143,058
140,110
160,627
Median
2015 Mercer LLC.
126
100
200
300
400

HEAD OF PRODUCTION
ROLE
Lead the organisations manufacturing functions so that all production activities meet the
organisations short- and long-term business objectives, and are conducted in accordance
with the relevant health, safety, environmental, and quality standards. Contribute to strategic
planning and decision-making at the executive level to develop and implement production
systems and processes that align with the organisations overall vision and its current and
long-term business objectives.
KEY ACTIVITIES
Establish production budgets; monitor the cost and effectiveness of production activities to
optimise resources, prioritise spending, and achieve volume, quality, and manufacturing
standards. Research, evaluate, and recommend investments in technology, capital, equipment,
systems, or other assets that will enhance the organisations manufacturing capabilities. Select,
and manage ongoing relationships with, external suppliers (for example, equipment vendors,
maintenance contractors, raw material suppliers) to ensure the organisation receives
satisfactory standards of service. Lead, direct, evaluate, and develop a team of managers and
other professionals (for example, engineers) to ensure that the manufacturing activities meet
established targets and standards.
TYPICAL EDUCATION

More than 8 years.
NORMALLY REPORTS TO
Chief operating officer or head of manufacturing and head of organisation.
2015 Mercer LLC.
127

HEAD OF PRODUCTION
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
175,626
206,522
182,630
252,702
115,549
128,942
131,923
148,163
159,957
187,803
114,938
117,992
131,507
146,664
164,909
196,130
110,854
115,507
121,873
131,102
135,066
147,205
117,786
139,682
129,255
161,487
140,752
177,947
130,055
158,959
142,181
175,855
165,618
190,082
107,181
138,884
123,913
149,085
170,265
202,115
148,626
160,492
161,748
179,633
169,434
198,955
123,085
136,718
133,323
153,582
154,216
169,021
129,633
139,700
155,260
177,222
178,906
216,156
151,013
163,631
188,023
213,524
206,449
233,998
73,426
84,780
89,863
95,967
101,056
120,431
105,356
128,709
120,673
141,940
135,202
160,381
ABS
ATC
Median
111,655
120,550
ABS
ABS
High
156,694
167,066
ATC
ATC
Median
201,217
253,697
211,647
263,466
234,949
292,803
114,481
117,792
127,498
136,833
140,725
178,792
0
2015 Mercer LLC.
128
100
200
300
400

PRODUCTION SUPERVISOR
ROLE
Responsible for directing the manufacturing operations performed in a shift or group of
production lines, ensuring they reach volume, quality, and cost goals.
KEY ACTIVITIES
Control production activities, material flow, and inventory to achieve cost and quality targets
and production schedules of the assigned production line(s). Ensure compliance of standards.
Responsible for the management and supervision of the assigned production line(s). Lead a
team comprising individual professionals (for example, engineers, officers) to meet quality, cost,
delivery, and responsiveness requirements.
TYPICAL EDUCATION

1 to 4 years.
NORMALLY REPORTS TO
Production manager.
2015 Mercer LLC.
129

PRODUCTION SUPERVISOR
ANNUAL BASE SALARY AND ANNUAL TOTAL CASH RANGES (USD), 2014
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
76,835
78,205
82,351
85,463
64,860
67,109
69,338
71,805
78,423
82,279
87,952
95,932
104,174
111,605
111,560
118,504
50,854
51,984
53,784
54,863
57,305
58,492
45,621
52,954
52,895
60,089
58,939
68,327
72,738
75,132
79,507
84,271
87,396
92,644
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
42,135
43,185
ABS
ABS
High
71,159
72,365
ATC
ATC
Median
61,527
63,160
71,749
75,557
77,229
84,452
52,155
53,621
55,476
57,476
60,836
63,803
68,154
77,926
83,114
90,523
97,674
106,356
80,239
81,942
84,103
87,884
89,907
94,181
30,319
44,697
40,378
50,337
51,411
57,369
47,347
50,093
51,260
55,287
56,288
62,172
54,755
56,458
57,741
59,885
61,723
64,555
105,219
114,372
112,146
119,648
119,246
127,497
57,157
58,268
63,829
65,960
72,811
73,471
0
2015 Mercer LLC.
130
100
200
300
400

PRODUCTION WORKER EXPERIENCED
ROLE
Follow established procedures and guidelines to manufacture the organisations products
according to production specifications and schedules; volume, cost, and wastage targets; and
quality standards.
KEY ACTIVITIES
Operate machines and production equipment safely and in accordance with instructions.
Monitor the quality of output to identify, discard, or re-manufacture faulty products. Maintain
accurate daily production records so that manufacturing performance can be analysed.
TYPICAL EDUCATION
Vocational.

NORMALLY REPORTS TO
Line supervisor or production supervisor.
2015 Mercer LLC.
131

PRODUCTION WORKER EXPERIENCED
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
37,896
38,129
40,722
41,101
39,247
40,476
40,696
43,806
43,956
47,073
42,631
43,297
ABS
ATC
ABS
ATC
27,728
31,532
29,644
35,232
31,409
38,996
45,077
45,302
48,124
49,277
52,005
53,197
23,301
23,507
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
37,091
37,906
42,814
43,908
46,798
47,795
30,869
31,381
33,378
33,613
34,967
35,730
39,352
46,062
41,339
49,609
45,399
55,152
54,284
54,284
59,761
59,761
61,922
61,922
11,975
14,152
14,415
15,849
15,729
17,332
30,808
31,391
32,598
34,036
36,512
38,493
43,613
44,584
ABS
ATC
ABS
ATC
ABS
ATC
Median
49,221
57,037
ABS
ABS
High
36,060
36,265
ATC
ATC
Median
62,620
64,389
65,392
67,108
69,130
71,795
32,391
33,910
39,619
39,619
39,619
41,650
0
2015 Mercer LLC.
132
100
200
300
400

HEAD OF QUALITY TIER 3
ROLE
Lead the quality assurance function at the country/local business unit level so that all of the
organisations raw materials, in-process products, and finished products conform to technical
specifications, perform reliably, meet internal and external quality standards, and comply with
all relevant regulations, licences, and certifications. Please note that associated organisation
type should be division.
KEY ACTIVITIES
Establish operating budgets; monitor the cost, effectiveness, and reliability of quality assurance
activities to optimise resources, prioritise spending, and ensure targets and standards are met.
Evaluate the results of quality assurance activities and prepare recommendations for significant
changes that need to be made to the organisations processes, systems, technology, raw
materials, inputs, or vendors. Liaise with managers to develop schedules, project plans, and cost
estimates for implementing new activities, procedures, or methods to improve the quality and
performance of the organisations products. Research, evaluate, and recommend investments in
technology, capital, equipment, systems, or other assets. Liaise with external suppliers to ensure
their products meet the organisations quality standards and deliver satisfactory standards of
service. Lead, direct, evaluate, and develop a team of quality assurance professionals to ensure
activities meet established targets and standards.
TYPICAL EDUCATION

7 to 10 years.
NORMALLY REPORTS TO
2015 Mercer LLC.
133

HEAD OF QUALITY TIER 3
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
123,953
143,979
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
147,820
164,844
161,742
220,373
116,459
133,954
ABS
ATC
ABS
Median
141,392
170,587
ABS
ATC
ATC
High
169,543
201,788
ABS
ATC
ATC
Median
114,092
139,412
129,765
153,977
142,898
186,517
136,681
162,165
143,795
187,970
150,643
202,395
78,756
90,121
85,068
100,644
100,922
126,883
145,932
180,204
160,777
205,555
178,882
216,502
128,711
143,585
135,085
160,728
155,806
175,692
139,968
159,691
150,291
169,711
168,804
179,948
131,285
152,068
154,239
155,539
159,749
161,048
68,100
86,326
76,130
98,609
91,289
110,693
95,222
112,708
114,302
136,646
136,256
155,784
124,458
135,285
130,142
152,299
141,035
160,971
181,663
219,745
219,547
258,060
232,587
286,326
100,926
105,195
115,456
125,529
140,597
165,251
0
2015 Mercer LLC.
134
100
200
300
400

REPAIR AND MAINTENANCE ENGINEERING MANAGER
ROLE
Plan, direct, and monitor preventative and corrective maintenance and repair activities so that
the organisations buildings, facilities, machinery, and equipment operate reliably.
KEY ACTIVITIES
Plan, prioritise, schedule, and manage maintenance activities to rectify break-downs and
malfunctions and minimise business disruptions. Develop and implement repair and
maintenance procedures; monitor the cost effectiveness of activities to optimise resources,
prioritise spending, and achieve timeliness, reliability, and safety standards. Research, evaluate,
and recommend new maintenance equipment and tools to enhance the capabilities of the
maintenance team. Evaluate, select, and manage relationships with contractors to minimise
costs and ensure the organisation receives satisfactory standards of service. Liaise with
managers throughout the organisation to coordinate scheduled maintenance activities with
their operations. Prepare work orders and monitor the progress of work against estimates. Lead,
direct, evaluate, and develop maintenance staff so repair and service activities are completed
accurately, safely, and on time.
TYPICAL EDUCATION

7 to 10 years.
NORMALLY REPORTS TO
Head of maintenance engineering and head of engineering.
2015 Mercer LLC.
135

REPAIR AND MAINTENANCE ENGINEERING MANAGER
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
73,484
77,772
95,848
97,023
108,571
109,851
91,148
97,945
99,653
107,429
107,990
115,137
97,901
102,984
104,797
113,438
119,065
126,208
64,962
66,356
74,596
75,465
82,217
86,804
64,022
72,578
73,714
82,663
85,250
97,200
99,638
102,911
107,293
114,586
117,600
125,228
59,879
63,310
66,161
71,825
73,878
77,202
84,940
85,955
96,772
102,899
106,740
111,702
62,838
65,387
72,169
76,797
81,762
88,798
80,706
84,247
87,558
90,493
99,195
100,508
101,224
107,489
112,201
125,380
118,809
132,872
42,986
62,301
48,271
65,081
53,102
72,392
66,000
70,568
73,354
80,525
84,318
90,096
69,688
71,082
76,159
78,926
86,099
89,065
126,698
130,976
135,659
137,761
152,612
164,661
73,227
73,959
76,828
77,772
82,920
85,564
Median
2015 Mercer LLC.
136
100
200
300
400

HEAD OF SUPPLY CHAIN TIER 3
JOB FAMILY: SUPPLY AND LOGISTICS
ROLE
Develop and implement a country/local business unit strategy to facilitate the cost-effective
flow of merchandise from suppliers to customers. Please note that associated organisation
type should be division.
KEY ACTIVITIES
Direct all supply and logistics policies, procedures, and activities to maximise the efficiency,
reliability, timeliness, and cost effectiveness of the organisations supply chain. Activities may
include materials planning and control, procurement, inventory management, storage,
warehousing, logistics, transport and distribution. Oversee the budget. Monitor the
performance of all supply and logistics activities against these goals. Research, negotiate,
maintain, monitor, and regularly evaluate relationships and contracts with external suppliers so
the organisation has a reliable supply of goods and services that meet its standards of quality,
timeliness, and cost. Liaise with other senior executives across the organisation (particularly in
customer service and production planning) to ensure supply and logistics strategies and
activities are integrated with other parts of the business and aligned with the overall objectives.
Lead, direct, evaluate, and develop staff.
TYPICAL EDUCATION

More than 12 years.
NORMALLY REPORTS TO
2015 Mercer LLC.
137

HEAD OF SUPPLY CHAIN TIER 3
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
113,951
142,171
143,828
172,847
155,156
180,330
136,748
155,657
148,712
182,909
170,477
215,879
163,590
171,606
172,771
207,495
195,826
223,565
117,140
122,615
136,859
147,742
151,054
159,803
128,181
150,362
139,582
170,615
156,384
201,549
145,087
188,097
155,811
207,994
168,104
224,074
122,027
147,058
132,664
163,736
138,633
166,874
154,208
162,684
162,587
188,913
181,478
204,293
135,358
159,932
156,857
177,632
174,210
208,467
154,331
162,250
160,520
180,789
183,335
215,264
191,979
194,755
194,393
205,729
198,698
218,998
84,253
108,614
97,892
120,790
109,391
130,326
103,093
128,839
118,262
149,176
141,132
174,376
115,225
126,046
126,178
142,138
138,735
160,377
233,230
299,209
270,422
331,807
300,587
375,811
136,976
159,680
152,249
172,838
167,305
190,805
Median
2015 Mercer LLC.
138
100
200
300
400

HEAD OF PURCHASING
ROLE
Lead the organisations purchasing function to minimise the organisations overall purchasing
costs without compromising quality or reliability of supply.
KEY ACTIVITIES
Contribute to the development of the organisations overall supply and logistics strategy; and
establish purchasing budgets, plans, policies, systems, and procedures that will achieve these
strategic objectives. Identify, evaluate, and capitalise on opportunities to reduce purchasing
costs by improving the organisations buying patterns and supply channels. Evaluate, negotiate,
and manage the most complex or strategically important supplier and vendor relationships to
secure terms that are in the organisations best interest. Lead, direct, evaluate, and develop a
team of managers and other professionals to ensure that purchasing activities meet established
targets and standards.
TYPICAL EDUCATION

More than 8 years.
NORMALLY REPORTS TO
Head of supply and logistics and head of organisation.
2015 Mercer LLC.
139

HEAD OF PURCHASING
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
155,796
164,628
168,150
187,235
192,412
219,857
148,368
172,308
169,788
199,506
188,917
219,822
158,256
170,567
226,732
262,518
244,094
286,354
106,076
112,441
115,696
123,468
129,478
143,709
120,026
146,189
133,057
164,138
151,462
188,416
143,311
187,693
152,065
208,391
171,911
232,038
87,552
97,054
88,989
105,723
111,933
133,696
121,912
137,191
143,607
146,472
157,263
169,344
129,240
150,512
147,440
173,527
169,311
203,045
147,753
168,155
173,257
190,563
199,799
231,811
106,314
119,048
119,118
133,910
128,711
156,049
121,581
135,835
146,427
161,930
179,663
199,772
241,020
283,467
285,524
340,335
320,333
377,262
137,637
163,085
160,779
198,794
187,668
224,098
Median
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
2015 Mercer LLC.
140
100
200
300
400

TRAFFIC AND DISTRIBUTION COORDINATOR ENTRY
ROLE
Follow established procedures and guidelines to provide timely and effective clerical support
to the transport and distribution unit or department.
KEY ACTIVITIES
Respond to routine internal and customer enquiries on delivery times and the status of
shipments and orders so that enquiries are dealt with promptly and accurately. Enter data into
databases or other computerised systems to maintain up-to-date transportation records and to
track the status of orders and deliveries. Contact shipping agencies, transport company(s), and
customers to verify delivery prices and schedules.
TYPICAL EDUCATION
Vocational.

None
NORMALLY REPORTS TO
Transport and distribution manager.
2015 Mercer LLC.
141

TRAFFIC AND DISTRIBUTION COORDINATOR ENTRY
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
Median
High
Median
ABS
ATC
ABS
ATC
44,681
46,931
49,069
51,076
54,370
55,658
32,728
38,968
34,184
42,479
36,167
46,673
44,343
44,980
46,826
47,836
53,228
53,228
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
34,125
34,495
ABS
ATC
ABS
ATC
41,197
44,160
48,513
50,176
50,329
54,816
ABS
ATC
ABS
ATC
33,438
35,617
ABS
ATC
45,804
47,239
ABS
ATC
ABS
ATC
ABS
ATC
72,502
73,188
80,906
83,163
85,308
91,333
31,310
32,048
34,203
35,281
38,613
39,880
0
2015 Mercer LLC.
142
100
200
300
400

WAREHOUSE TEAM LEADER
ROLE
Coordinate the day-to-day activities of a team of para-professionals who receive, handle,
store, record, and dispatch goods in a store or warehouse.
KEY ACTIVITIES
Ensure that that there is sufficient inventory to meet the organisations needs by ordering
products and managing out-of-stock over-stocked products. Enter data into a database or other
computerised system to maintain up-to-date stock records; retrieve stored information; place
orders; or respond to inquiries (for example, on inventory levels or delivery schedules.) Monitor
warehouse activities to ensure that goods are stored correctly and safely and warehouse space is
used efficiently. Monitor the effectiveness of operating procedures, space utilisation, and
protection of equipment and make recommendations for improvements. Prioritise and assign
tasks to ensure that the teams resources are used effectively and that work schedules and
targets are met. Supervise staff to ensure that all warehouse activities, and all machines and
equipment operated, safely. Train new workers in the organisations operating procedures and
standards.
TYPICAL EDUCATION

1 to 4 years.
NORMALLY REPORTS TO
Warehouse manager.
2015 Mercer LLC.
143

WAREHOUSE TEAM LEADER
Country
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Norway
Portugal
Spain
Sweden
Switzerland
United Kingdom
PC range
Low
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
ABS
ATC
Median
High
52,578
52,786
61,375
61,493
69,732
69,732
59,470
61,524
65,218
67,136
69,837
73,629
70,562
72,631
75,526
76,857
79,726
82,800
50,239
52,479
54,304
57,776
60,641
63,629
34,123
36,984
37,716
42,425
42,382
49,656
52,010
52,010
55,233
56,115
61,004
62,349
30,558
33,233
33,604
35,710
38,869
40,418
48,829
50,710
52,326
56,534
62,983
66,915
43,050
44,200
46,570
47,895
51,551
52,854
47,527
50,885
52,584
54,547
59,181
61,055
64,128
66,433
69,667
71,383
75,518
79,427
21,578
26,205
25,263
29,892
27,926
32,918
40,285
42,770
47,101
49,905
53,727
57,283
51,300
52,011
55,667
57,144
59,294
60,638
87,736
91,307
99,881
101,645
107,365
114,972
Median
44,512
45,663
0
2015 Mercer LLC.
144
100
200
300
400
COUNTRY BENCHMARK
POSITIONS
AUSTRIA
ANNUAL COMPENSATION IN LOCAL CURRENCY (EUR), 2014
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5866
151,043
169,632
196,067
172,534
195,502
290,538
4953
62,113
66,948
70,427
65,839
73,422
76,676
5662
116,637
129,859
140,847
131,036
143,150
169,320
Top management
Legal
Human resources
5060
74,956
84,470
93,976
76,649
90,411
109,435
5357
70,429
80,288
96,726
76,003
86,145
97,194
4751
46,856
54,581
65,000
46,856
58,402
69,043

Experienced
4245
36,286
38,521
40,448
36,286
39,389
41,125
5764
121,763
137,305
161,444
145,923
168,487
188,423
Finance
4246
28,571
28,586
Accounting manager
5058
74,325
77,000
92,336
79,826
86,490
99,205
4650
37,457
41,151
45,077
38,649
42,000
46,203
4446
33,868
35,034
36,443
35,060
36,718
38,184
Audit manager
5357
77,136
84,000
93,933
83,260
92,509
100,090
4550
47,903
54,615
60,188
49,761
55,658
61,006
4347
36,017
40,933
44,511
37,684
41,079
45,015
4856
67,538
75,313
99,921
67,915
79,406
106,852
Administration
5660
106,235
111,049
117,872
119,719
130,124
137,309
5055
54,249
68,355
82,194
58,828
70,376
86,495
Notes: The figures under the annual total cash compensation section reflect the actual amounts of the awards received over last 12 months.
2015 Mercer LLC.
146
AUSTRIA
ANNUAL COMPENSATION IN LOCAL CURRENCY (EUR), 2014 CONTINUED
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5662
121,337
131,852
136,498
134,258
143,890
163,716
5661
116,888
123,770
128,448
126,628
128,632
152,443
Marketing manager
5058
68,515
78,400
82,822
77,990
85,586
99,476
4749
47,042
50,790

Senior
4957
52,741
60,616
66,239
55,083
63,271
69,361
Sales manager
50-59
75,105
83,383
92,384
83,090
90,170
100,454
5060
82,378
87,776
96,050
92,051
100,620
109,285
4650
43,481
47,681
52,189
48,053
53,631
61,245
5058
63,038
70,854
79,367
67,683
76,354
83,217

Experienced
4246
35,098
37,800
42,037
35,623
39,221
43,102
5361
84,000
94,106
104,214
91,034
98,485
112,233

Experienced
4654
50,130
55,314
59,090
50,856
55,963
59,514
Engineering
5056
81,476
95,010
107,297
93,137
95,010
120,875
5057
71,510
82,670
89,999
75,483
83,578
93,869
4345
34,579
37,135
38,582
34,579
37,135
39,730
4757
51,305
57,030
61,034
52,231
57,638
62,178
Head of plant
5462
102,555
113,413
123,081
117,177
121,840
134,687
Head of production
5863
123,653
138,593
144,120
131,838
162,974
199,416
4854
56,154
60,633
64,986
57,106
61,714
67,442
4243
28,456
29,905
32,135
28,618
30,089
32,434
5560
133,792
159,238

manager
4957
57,989
75,637
85,677
61,373
76,564
86,687
Operations

5563
89,923
113,500
122,439
112,192
136,400
142,305
Head of purchasing
5764
122,944
132,693
151,839
129,914
147,754
173,497

4753
41,491
48,433
55,028
41,655
48,526
55,028
2015 Mercer LLC.
147
AUSTRIA
ANNUAL COMPENSATION IN USD, 2014
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5866
191,403
214,959
248,458
218,637
247,742
368,173
4953
78,710
84,837
89,246
83,432
93,041
97,165
5662
147,804
164,559
178,483
166,050
181,401
214,564
5060
94,985
107,041
119,087
97,130
114,570
138,677
5357
89,248
101,742
122,572
96,312
109,164
123,165
4751
59,376
69,166
82,369
59,376
74,008
87,492

Experienced
4245
45,982
48,814
51,256
45,982
49,914
52,114
5764
154,299
173,994
204,583
184,915
213,508
238,772
Top management
Legal
Human resources
Finance
4246
36,205
36,224
Accounting manager
5058
94,185
97,575
117,009
101,156
109,601
125,714
4650
47,466
52,147
57,122
48,976
53,223
58,549
4446
42,918
44,395
46,181
44,428
46,529
48,387
Audit manager
5357
97,748
106,446
119,033
105,508
117,228
126,835
4550
60,703
69,209
76,271
63,058
70,530
77,307
4347
45,641
51,871
56,405
47,754
52,056
57,043
4856
85,585
95,437
126,621
86,063
100,624
135,404
Administration
5660
134,622
140,722
149,369
151,709
164,894
173,999
5055
68,745
86,620
104,157
74,547
89,181
109,607
2015 Mercer LLC.
148
AUSTRIA
ANNUAL COMPENSATION IN USD, 2014 CONTINUED
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5662
153,759
167,084
172,972
170,133
182,339
207,463
5661
148,122
156,843
162,771
160,464
163,004
193,177
Marketing manager
5058
86,823
99,349
104,953
98,830
108,455
126,057
4749
59,612
64,362

Senior
4957
66,834
76,813
83,939
69,802
80,178
87,895
Sales manager
50-59
95,174
105,664
117,070
105,293
114,264
127,296
5060
104,390
111,231
121,716
116,648
127,507
138,487
4650
55,100
60,422
66,134
60,893
67,962
77,610
5058
79,882
89,787
100,575
85,769
96,757
105,453

Experienced
4246
44,477
47,901
53,270
45,142
49,701
54,619
5361
106,446
119,252
132,061
115,359
124,801
142,223

Experienced
4654
63,525
70,094
74,879
64,445
70,917
75,417
5056
103,247
120,398
135,968
118,024
120,398
153,174
5057
90,618
104,760
114,048
95,653
105,911
118,952
4345
43,819
47,058
48,892
43,819
47,058
50,346
4757
65,014
72,269
77,343
66,188
73,039
78,793
Head of plant
5462
129,959
143,718
155,970
148,488
154,397
170,677
Head of production
5863
156,694
175,626
182,630
167,066
206,522
252,702
4854
71,159
76,835
82,351
72,365
78,205
85,463
4243
36,060
37,896
40,722
36,265
38,129
41,101
5560
169,543
201,788

manager
4957
73,484
95,848
108,571
77,772
97,023
109,851
5563
113,951
143,828
155,156
142,171
172,847
180,330
Head of purchasing
5764
155,796
168,150
192,412
164,628
187,235
219,857
Engineering
Operations

4753
52,578
61,375
69,732
52,786
61,493
69,732
2015 Mercer LLC.
149
BELGIUM
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5767
141,009
161,160
189,366
175,276
197,889
226,077
4754
59,019
69,600
73,987
62,886
72,415
84,861
5665
115,477
128,399
142,485
135,978
162,291
170,354
5063
80,717
88,824
100,793
88,135
97,654
109,856
Top management
Legal
Human resources
5160
81,214
92,552
103,677
93,083
101,287
110,725
4453
52,938
55,746
59,133
54,437
57,913
62,855

Experienced
4347
42,778
47,765
51,280
44,033
50,239
53,819
5664
116,065
134,795
163,476
137,877
168,754
187,850
4753
54,587
58,426
61,445
60,496
62,510
68,738
4449
38,329
41,885
44,410
41,187
44,788
47,994
Accounting manager
5059
69,517
75,279
84,115
73,455
84,471
89,883
4452
42,880
47,032
51,811
44,497
48,766
54,186
4349
38,942
42,715
46,470
39,955
44,474
48,165
Audit manager
5261
55,098
73,645
94,383
64,510
79,146
100,186
4553
54,926
59,915
65,193
57,395
62,788
68,628
4349
43,729
48,633
53,246
45,339
50,989
55,751
4860
69,192
76,483
86,201
75,178
82,760
96,036
4145
40,030
40,315
5462
113,687
124,584
141,750
138,506
149,247
176,231
5160
83,922
91,831
96,252
96,801
103,292
107,892
4753
40,716
51,229
67,330
41,885
56,715
72,547
Finance
Administration
4551
49,958
52,796
2015 Mercer LLC.
150
BELGIUM
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5666
131,618
147,517
163,790
157,662
165,922
206,151
5565
117,066
133,167
144,376
128,027
155,274
170,346
Marketing manager
5061
82,068
90,600
101,268
91,712
97,804
117,171
4452
48,694
52,604
58,031
51,520
55,501
61,348
Product/brand marketing professional Senior
4757
60,557
66,664
75,404
66,351
74,468
83,103
Sales manager
5060
77,125
84,196
91,767
83,411
91,831
103,010
5059
73,413
82,258
89,377
85,416
92,944
102,664
4552
43,020
46,875
51,741
48,451
53,322
58,070
4861
63,110
72,354
84,804
68,651
79,335
90,755

Experienced
4448
40,218
43,463
47,725
41,876
45,055
49,566
5262
89,986
97,819
103,908
97,421
106,470
115,646

Experienced
4454
53,905
59,901
67,023
56,839
62,757
71,521
Engineering
5160
75,053
85,314
98,936
81,017
89,689
101,493
5159
76,713
84,104
104,257
81,959
93,264
110,091
4248
34,375
34,668
4755
53,806
57,865
65,698
56,177
60,988
69,117
Operations
Head of plant
5466
102,622
117,256
139,020
115,876
136,302
148,208
Head of production
5360
91,184
104,105
126,228
101,753
116,921
148,202
4655
51,183
54,717
61,886
52,958
56,664
64,929
4144
30,971
32,115
34,687
31,941
34,569
37,147
5560
97,816
116,650
127,636
113,619
130,084
173,904

manager
5058
71,928
78,640
85,219
77,292
84,776
90,859
5563
107,913
117,354
134,529
122,834
144,340
170,358
Head of purchasing
5564
117,082
133,986
149,081
135,974
157,437
173,469
4347
35,259
38,722
42,905
37,035
40,306
43,922
4553
46,930
51,466
55,111
48,551
52,979
58,103
2015 Mercer LLC.
151
BELGIUM
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5767
178,688
204,224
239,967
222,112
250,767
286,487
4754
74,789
88,198
93,757
79,690
91,765
107,537
Top management
Legal
Human resources
5665
146,334
162,709
180,558
172,313
205,657
215,874
5063
102,285
112,559
127,726
111,686
123,748
139,211
5160
102,915
117,283
131,381
117,956
128,352
140,312
4453
67,084
70,642
74,934
68,983
73,388
79,651

Experienced
4347
54,209
60,528
64,983
55,799
63,663
68,200
5664
147,079
170,814
207,158
174,719
213,847
238,045
4753
69,173
74,038
77,864
76,661
79,213
87,106
4449
48,571
53,077
56,277
52,193
56,756
60,818
Accounting manager
5059
88,093
95,394
106,591
93,083
107,043
113,901
4452
54,338
59,599
65,655
56,387
61,797
68,665
4349
49,348
54,129
58,887
50,631
56,358
61,035
Audit manager
5261
69,821
93,324
119,603
81,748
100,295
126,957
4553
69,603
75,925
82,613
72,732
79,566
86,966
4349
55,414
61,628
67,474
57,454
64,614
70,648
4860
87,681
96,920
109,235
95,266
104,874
121,698
4145
50,726
51,088
5462
144,065
157,874
179,627
175,516
189,127
223,322
5160
106,347
116,369
121,972
122,667
130,893
136,722
4753
51,596
64,918
85,321
53,077
71,870
91,932
Finance
Administration
4551
63,307
66,904
2015 Mercer LLC.
152
BELGIUM
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5666
166,788
186,935
207,556
199,791
210,258
261,237
5565
148,347
168,751
182,955
162,237
196,765
215,864
Marketing manager
5061
103,997
114,809
128,328
116,218
123,938
148,480
4452
61,706
66,660
73,537
65,287
70,331
77,741
Product/brand marketing professional Senior
4757
76,738
84,477
95,553
84,081
94,367
105,309
Sales manager
5060
97,734
106,694
116,288
105,699
116,369
130,535
5059
93,030
104,238
113,259
108,240
117,780
130,097
4552
54,515
59,400
65,567
61,398
67,570
73,587
4861
79,974
91,688
107,465
86,995
100,534
115,006

Experienced
4448
50,965
55,077
60,478
53,066
57,094
62,811
5262
114,031
123,957
131,673
123,453
134,920
146,548

Experienced
4454
68,309
75,907
84,932
72,027
79,526
90,632
5160
95,108
108,111
125,373
102,666
113,655
128,613
5159
97,212
106,577
132,116
103,859
118,185
139,508
4248
43,560
43,932
4755
68,184
73,327
83,253
71,188
77,285
87,586
Engineering
Operations
Head of plant
5466
130,044
148,588
176,168
146,839
172,723
187,811
Head of production
5360
115,549
131,923
159,957
128,942
148,163
187,803
4655
64,860
69,338
78,423
67,109
71,805
82,279
4144
39,247
40,696
43,956
40,476
43,806
47,073
5560
123,953
147,820
161,742
143,979
164,844
220,373

manager
5058
91,148
99,653
107,990
97,945
107,429
115,137
5563
136,748
148,712
170,477
155,657
182,909
215,879
Head of purchasing
5564
148,368
169,788
188,917
172,308
199,506
219,822
4347
44,681
49,069
54,370
46,931
51,076
55,658
4553
59,470
65,218
69,837
61,524
67,136
73,629
2015 Mercer LLC.
153
DENMARK
ANNUAL COMPENSATION IN LOCAL CURRENCY (DKK), 2014
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Top management
5867
1,133,251 1,240,170
1,450,602
1,270,591 1,453,996
1,631,527
663,943
836,891
1,032,134 1,100,130
1,285,583
Legal
4858
553,072
647,028
784,443
5363
905,841
984,000
1,082,093
5161
676,117
779,220
841,350
727,200
836,868
943,261
5360
726,576
823,998
900,761
796,019
887,276
944,593
4554
412,370
490,200
522,665
431,293
511,617
546,519

Experienced
4347
355,887
384,000
406,872
359,446
391,549
410,866
5466
830,945 1,076,388
1,168,607
892,681 1,154,066
1,367,047
580,495
Human resources
Finance
44-49
316,078
349,499
384,420
335,824
361,715
415,506
Accounting manager
5160
601,723
649,518
694,235
657,604
687,002
781,825
4552
354,017
378,564
403,688
365,029
392,241
422,099
4349
356,638
383,520
405,295
362,747
393,266
418,725
Audit manager
49-61
732,984
800,004
966,935
766,529
873,300
1,000,850
4553
454,638
488,334
522,397
463,597
509,754
546,380
4350
363,139
390,000
413,437
376,335
400,229
433,013
4858
593,280
628,800
723,332
629,038
683,369
784,691
4246
274,522
285,504
314,232
286,603
292,071
317,374
5463
646,823
811,932
1,088,891
680,624
892,437
1,223,038
Administration
5059
680,292
758,208
803,578
715,236
819,159
929,345
4754
444,345
492,600
528,000
466,244
517,072
557,520

4752
427,842
462,028
2015 Mercer LLC.
154
DENMARK
ANNUAL COMPENSATION IN LOCAL CURRENCY (DKK), 2014 CONTINUED
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5666
843,571
975,000
1,100,199
988,067 1,121,484
1,251,743
5465
909,103
987,912
1,102,897
982,065 1,186,605
1,303,595
Marketing manager
5061
642,816
693,000
762,817
680,003
744,728
825,864
4653
435,775
460,398
480,000
476,426
503,377
547,592

Senior
4656
504,000
541,872
590,488
528,171
574,356
621,907
Sales manager
5161
666,255
720,000
780,345
702,649
768,196
863,165
5061
581,564
629,148
696,000
629,097
699,211
746,474
4352
359,547
398,124
431,433
399,960
436,320
479,692
4959
562,911
607,830
705,948
580,369
653,581
742,837

Experienced
4248
333,200
351,972
366,850
345,393
368,056
391,951
5162
700,081
748,224
822,190
740,158
808,404
896,064

Experienced
4555
465,120
511,200
555,600
487,332
537,803
581,827
4961
587,945
648,666
721,734
618,710
704,587
796,625
5060
625,327
678,402
720,000
675,971
729,596
790,442
4448
379,168
382,656
395,566
384,614
386,929
404,726
4557
564,000
597,029
Head of plant
5561
839,422
898,704
974,095
886,776
984,330
1,054,266
Head of production
5664
675,239
772,578
968,807
693,177
861,621
1,152,224
Engineering
Operations
4855
516,698
612,000
655,392
563,580
655,657
696,188
4246
289,164
335,082
5562
830,646

manager
4959
575,149
615,660
699,481
5564
961,059 1,014,996
Head of purchasing
5564
929,718 1,332,000
1,002,162
666,423
741,446
1,150,436
1,008,151 1,218,988
1,313,399
1,434,000
1,002,046 1,542,240
1,682,269
605,012

4653
414,535
443,700
468,372
426,689
451,518
486,433
2015 Mercer LLC.
155
DENMARK
USD1 = DKK5.87
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5867
192,901
211,100
246,920
216,279
247,498
277,717
4858
94,143
110,136
133,527
98,811
113,016
142,455
5363
154,191
167,495
184,193
175,689
187,263
218,830
5161
115,088
132,638
143,214
123,783
142,451
160,561
5360
123,677
140,260
153,327
135,497
151,031
160,788
4554
70,193
83,441
88,967
73,414
87,087
93,028

Experienced
4347
60,579
65,364
69,257
61,184
66,649
69,937
5466
141,443
183,222
198,919
151,951
196,444
232,697
Top management
Legal
Human resources
Finance
44-49
53,802
59,491
65,436
57,164
61,571
70,727
Accounting manager
5160
102,425
110,560
118,172
111,937
116,941
133,081
4552
60,260
64,439
68,715
62,135
66,767
71,849
4349
60,707
65,282
68,989
61,746
66,941
71,275
Audit manager
49-61
124,768
136,176
164,591
130,478
148,652
170,364
4553
77,388
83,124
88,922
78,913
86,770
93,004
4350
61,813
66,385
70,375
64,059
68,127
73,707
4858
100,987
107,034
123,125
107,074
116,322
133,569
4246
46,729
48,598
53,488
48,785
49,716
54,023
5463
110,101
138,206
185,350
115,855
151,910
208,184
5059
115,799
129,061
136,784
121,747
139,436
158,192
4754
75,636
83,850
89,876
79,364
88,015
94,900
Administration

4752
72,827
78,646
2015 Mercer LLC.
156
DENMARK
USD1 = DKK5.87
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5666
143,592
165,963
187,275
168,188
190,898
213,070
5465
154,746
168,161
187,734
167,166
201,983
221,896
Marketing manager
5061
109,419
117,962
129,846
115,749
126,767
140,578
4653
74,177
78,368
81,705
81,097
85,684
93,210

Senior
4656
85,790
92,237
100,512
89,905
97,766
105,860
Sales manager
5161
113,409
122,558
132,829
119,604
130,761
146,927
5061
98,993
107,093
118,472
107,084
119,019
127,064
4352
61,202
67,768
73,438
68,081
74,270
81,653
4959
95,818
103,464
120,166
98,790
111,252
126,445

Experienced
4248
56,717
59,912
62,445
58,792
62,650
66,717
5162
119,167
127,362
139,952
125,989
137,606
152,527

Experienced
4555
79,172
87,016
94,574
82,953
91,544
99,038
4961
100,079
110,415
122,853
105,316
119,934
135,601
5060
106,442
115,477
122,558
115,063
124,191
134,548
4448
64,542
65,135
67,333
65,469
65,863
68,892
4557
96,003
101,626
Head of plant
5561
142,885
152,976
165,809
150,946
167,552
179,456
Head of production
5664
114,938
131,507
164,909
117,992
146,664
196,130
4855
87,952
104,174
111,560
95,932
111,605
118,504
4246
49,221
57,037
5562
141,392
170,587

manager
4959
97,901
104,797
119,065
102,984
113,438
126,208
5564
163,590
172,771
195,826
171,606
207,495
223,565
Head of purchasing
5564
158,256
226,732
244,094
170,567
262,518
286,354
Engineering
Operations

4653
70,562
75,526
79,726
72,631
76,857
82,800
2015 Mercer LLC.
157
FINLAND
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5872
120,228
132,911
152,445
132,503
151,746
179,001
5158
54,775
63,181
70,813
54,775
71,028
75,882
5662
89,590
94,500
104,946
94,611
104,577
114,440
5062
64,789
69,804
74,860
67,184
73,370
81,074
Top management
Legal
Human resources
5258
62,255
73,112
89,197
62,255
73,825
100,335
4654
45,707
48,059
53,977
45,941
48,082
55,425

Experienced
4346
39,015
39,744
5764
104,480
111,083
125,148
113,463
126,704
142,899
Finance
Accounting manager
4960
58,076
62,575
68,506
60,836
66,337
73,470
4452
36,447
38,798
41,574
37,230
39,745
42,233
4249
30,523
32,054
34,395
30,694
32,180
34,904
Audit manager
5459
76,818
84,040
89,390
77,780
89,038
92,738
4354
42,363
45,841
51,014
42,873
47,289
52,481
4249
34,727
36,497
38,045
34,954
36,654
38,051
5057
58,287
58,287
Administration
5764
86,741
94,500
114,786
89,674
100,512
122,599
5058
61,937
67,549
72,385
65,088
71,156
77,645
4753
42,785
44,668
48,187
43,523
45,554
49,275

4552
41,258
41,258
2015 Mercer LLC.
158
FINLAND
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5664
96,239
106,651
115,205
107,449
119,006
140,431
5563
90,979
103,072
118,746
97,693
109,862
129,839
Marketing manager
5060
58,520
67,108
75,335
62,076
69,953
77,274
4852
47,525
48,844

Senior
4662
53,640
57,603
63,569
55,434
60,480
66,574
Sales manager
5063
63,355
69,867
76,034
66,406
73,413
82,072
5059
57,825
64,214
73,131
60,119
67,087
76,794
4452
34,009
40,572
45,213
39,937
44,448
48,703
4959
45,444
49,953
55,175
45,903
50,774
57,790

Experienced
4248
27,308
29,758
32,097
29,619
31,777
33,947
5163
62,945
64,528

Experienced
4656
42,924
46,532
49,896
43,374
47,300
51,031
5060
57,835
63,613
72,089
61,532
66,815
74,436
4960
58,758
63,391
69,529
60,989
68,444
74,531
4447
38,169
41,004
42,706
38,844
41,402
43,701
4755
42,687
45,411
48,964
44,087
47,487
51,465
Head of plant
5364
78,692
86,270
91,838
84,118
94,582
99,484
Head of production
5565
87,479
96,174
106,585
91,151
103,457
116,165
4655
40,131
42,443
45,221
41,022
43,294
46,158
4246
33,642
34,167
5665
91,902
105,708

manager
4961
51,264
58,866
64,880
52,364
59,552
68,500
5564
92,439
108,000
119,202
96,760
116,588
126,106
Head of purchasing
5567
83,708
91,300
102,176
88,731
97,433
113,406
Engineering
Operations

4652
39,645
42,853
47,854
41,413
45,593
50,212
2015 Mercer LLC.
159
FINLAND
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5872
152,354
168,426
193,180
167,909
192,294
226,832
5158
69,411
80,064
89,735
69,411
90,007
96,158
5662
113,529
119,751
132,989
119,892
132,521
145,020
5062
82,101
88,456
94,863
85,136
92,975
102,738
Top management
Legal
Human resources
5258
78,890
92,648
113,031
78,890
93,552
127,146
4654
57,920
60,901
68,400
58,217
60,930
70,235

Experienced
4346
49,440
50,364
5764
132,398
140,766
158,589
143,781
160,561
181,083
Finance
Accounting manager
4960
73,595
79,296
86,812
77,092
84,063
93,102
4452
46,186
49,165
52,683
47,178
50,365
53,518
4249
38,679
40,619
43,586
38,896
40,779
44,231
Audit manager
5459
97,345
106,496
113,276
98,564
112,830
117,519
4354
53,683
58,090
64,645
54,329
59,925
66,504
4249
44,006
46,249
48,211
44,294
46,448
48,219
5057
73,862
73,862
Administration
5764
109,919
119,751
145,458
113,636
127,370
155,359
5058
78,487
85,599
91,727
82,480
90,170
98,393
4753
54,218
56,604
61,063
55,153
57,726
62,442

4552
52,283
52,283
2015 Mercer LLC.
160
FINLAND
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5664
121,955
135,149
145,989
136,160
150,806
177,956
5563
115,290
130,614
150,476
123,798
139,218
164,533
Marketing manager
5060
74,157
85,040
95,465
78,663
88,645
97,922
4852
60,224
61,896

Senior
4662
67,973
72,995
80,555
70,247
76,641
84,363
Sales manager
5063
80,284
88,536
96,351
84,150
93,030
104,002
5059
73,276
81,373
92,672
76,183
85,013
97,314
4452
43,097
51,413
57,294
50,609
56,325
61,717
4959
57,587
63,301
69,918
58,169
64,341
73,232

Experienced
4248
34,605
37,710
40,674
37,534
40,268
43,018
5163
79,765
81,771

Experienced
4656
54,394
58,966
63,229
54,964
59,939
64,667
5060
73,289
80,611
91,352
77,974
84,669
94,326
4960
74,459
80,330
88,108
77,286
86,733
94,446
4447
48,368
51,961
54,117
49,224
52,465
55,378
4755
54,093
57,545
62,048
55,868
60,176
65,217
Engineering
Operations
Head of plant
5364
99,719
109,322
116,378
106,595
119,855
126,067
Head of production
5565
110,854
121,873
135,066
115,507
131,102
147,205
4655
50,854
53,784
57,305
51,984
54,863
58,492
4246
42,631
43,297
5665
116,459
133,954

manager
4961
64,962
74,596
82,217
66,356
75,465
86,804
5564
117,140
136,859
151,054
122,615
147,742
159,803
Head of purchasing
5567
106,076
115,696
129,478
112,441
123,468
143,709

4652
50,239
54,304
60,641
52,479
57,776
63,629
2015 Mercer LLC.
161
FRANCE
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5770
124,440
144,195
170,000
149,229
179,227
214,423
4658
43,825
48,073
54,563
48,596
54,014
61,760
5666
102,118
112,908
126,377
120,140
138,048
155,544
5063
65,918
75,828
89,120
74,270
85,663
103,233
5061
65,309
73,998
82,827
77,061
85,964
97,831
4453
35,280
40,000
44,039
39,659
44,039
48,811

Experienced
4247
29,604
33,117
36,848
33,618
36,716
42,426
5565
109,269
128,316
139,164
128,854
153,342
174,495
4754
43,117
45,917
54,286
48,023
54,040
64,119
4448
24,230
26,662
29,615
29,542
31,709
34,360
Accounting manager
4961
58,072
65,000
73,085
66,133
74,123
85,189
4252
29,657
32,661
35,737
33,258
36,192
39,955
4249
26,418
28,735
31,223
29,455
32,015
35,835
Audit manager
5161
70,108
77,113
91,839
80,373
92,049
104,917
4453
38,450
41,421
44,802
44,929
48,514
52,385
4250
29,879
32,032
34,527
33,505
36,669
39,757
4861
52,032
59,290
68,576
56,464
67,806
79,915
4246
19,171
20,868
23,163
24,959
26,999
27,630
5565
96,073
112,073
128,920
112,224
125,129
154,768
5161
62,324
66,693
72,902
68,456
73,801
81,324
4253
38,260
43,812
47,717
40,115
45,809
51,768
4650
39,523
43,945
46,125
45,756
49,893
51,312
4749
36,168
40,509
41,306
40,560
42,421
47,722
4248
30,177
33,046
34,962
33,922
41,647
48,311
Top management
Legal
Human resources
Finance
Administration
2015 Mercer LLC.
162
FRANCE
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5665
120,254
150,456
5565
97,453
111,000
119,446
113,782
136,499
150,155
Marketing manager
5062
63,461
70,426
79,450
71,470
82,644
93,124
4653
35,990
39,992
44,406
39,025
45,298
50,837

Senior
4658
42,000
45,512
50,398
49,238
54,328
60,167
Sales manager
5064
60,000
67,002
75,517
69,453
77,473
89,095
5060
57,013
62,746
70,533
69,275
77,417
86,990
4352
32,102
35,500
39,915
41,674
46,582
52,041
4861
51,911
59,888
69,180
58,644
67,678
80,233

Experienced
4148
25,729
27,729
30,137
27,870
30,452
33,628
5163
67,957
77,028

Experienced
4556
39,613
44,492
49,384
42,477
47,092
54,523
5062
58,233
65,766
77,395
66,657
76,719
90,170
4963
53,585
59,628
66,066
59,809
67,260
73,451
40-48
23,127
24,687
26,676
26,312
28,552
31,270
4657
37,582
41,701
45,269
41,585
45,000
49,198
Head of plant
5464
91,630
100,248
111,489
108,388
122,032
137,635
Head of production
5366
92,949
102,000
111,072
110,228
127,435
140,424
4655
36,001
41,741
46,511
41,788
47,418
53,919
4046
21,881
23,393
24,786
24,883
27,803
30,773
5364
90,034
102,402
112,766
110,015
121,509
147,187

manager
4961
50,522
58,170
67,274
57,274
65,232
76,704
5465
101,152
110,149
123,408
118,656
134,638
159,049
Head of purchasing
5468
94,717
105,000
119,524
115,363
129,527
148,686
4247
25,827
26,976
28,541
30,751
33,522
36,831
4553
26,928
29,763
33,445
29,185
33,479
39,185
Engineering
Operations
2015 Mercer LLC.
163
FRANCE
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5770
157,692
182,725
215,426
189,105
227,118
271,719
4658
55,535
60,919
69,143
61,581
68,447
78,263
5666
129,405
143,078
160,146
152,243
174,936
197,107
5063
83,532
96,090
112,934
94,116
108,553
130,818
5061
82,760
93,771
104,959
97,652
108,934
123,972
4453
44,707
50,688
55,807
50,256
55,807
61,854

Experienced
4247
37,514
41,966
46,694
42,601
46,527
53,763
5565
138,467
162,603
176,350
163,285
194,317
221,122
4754
54,638
58,186
68,792
60,855
68,480
81,252
4448
30,705
33,786
37,528
37,436
40,182
43,541
Top management
Legal
Human resources
Finance
Accounting manager
4961
73,589
82,369
92,614
83,804
93,929
107,952
4252
37,582
41,388
45,286
42,145
45,863
50,631
4249
33,477
36,413
39,566
37,326
40,570
45,410
Audit manager
5161
88,842
97,718
116,379
101,849
116,645
132,952
4453
48,724
52,489
56,774
56,934
61,477
66,383
4250
37,863
40,591
43,753
42,458
46,467
50,380
Administration
4861
65,935
75,133
86,900
71,552
85,924
101,269
4246
24,294
26,444
29,352
31,628
34,213
35,013
5565
121,745
142,020
163,369
142,211
158,565
196,124
5161
78,978
84,514
92,382
86,748
93,521
103,055
4253
48,483
55,519
60,467
50,834
58,050
65,601
4650
50,084
55,688
58,450
57,982
63,225
65,023
4749
45,832
51,333
52,343
51,398
53,756
60,474
4248
38,241
41,876
44,304
42,986
52,776
61,220
2015 Mercer LLC.
164
FRANCE
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5665
152,387
190,659
5565
123,493
140,660
151,363
144,186
172,973
190,278
Marketing manager
5062
80,418
89,245
100,680
90,568
104,727
118,008
4653
45,607
50,678
56,272
49,453
57,402
64,421

Senior
4658
53,223
57,673
63,865
62,395
68,845
76,244
Sales manager
5064
76,033
84,906
95,696
88,012
98,175
112,902
5060
72,247
79,512
89,380
87,786
98,104
110,235
4352
40,680
44,986
50,581
52,810
59,029
65,947
4861
65,782
75,891
87,666
74,314
85,762
101,672

Experienced
4148
32,604
35,138
38,190
35,317
38,589
42,614
5163
86,116
97,611

Experienced
4556
50,198
56,381
62,580
53,827
59,675
69,092
Engineering
5062
73,793
83,339
98,076
84,468
97,219
114,264
4963
67,903
75,561
83,720
75,791
85,233
93,078
4048
29,307
31,284
33,804
33,343
36,181
39,626
4657
47,624
52,844
57,365
52,697
57,024
62,344
Head of plant
5464
116,114
127,035
141,280
137,350
154,640
174,412
Head of production
5366
117,786
129,255
140,752
139,682
161,487
177,947
4655
45,621
52,895
58,939
52,954
60,089
68,327
4046
27,728
29,644
31,409
31,532
35,232
38,996
5364
114,092
129,765
142,898
139,412
153,977
186,517

manager
4961
64,022
73,714
85,250
72,578
82,663
97,200
5465
128,181
139,582
156,384
150,362
170,615
201,549
Head of purchasing
5468
120,026
133,057
151,462
146,189
164,138
188,416
4247
32,728
34,184
36,167
38,968
42,479
46,673
4553
34,123
37,716
42,382
36,984
42,425
49,656
Operations
2015 Mercer LLC.
165
GERMANY
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5774
141,796
159,589
186,467
180,485
205,597
245,245
4658
73,324
80,576
90,600
75,970
89,016
95,746
5467
114,354
124,470
141,846
147,673
165,600
184,556
5062
90,599
99,350
107,645
97,570
109,427
123,916
5260
96,620
102,504
109,841
114,774
132,243
144,594
4554
50,013
55,120
59,966
51,787
56,360
62,604

Experienced
4147
36,804
41,429
44,260
37,077
42,487
45,273
5567
124,465
148,200
159,600
147,361
187,944
216,572
Top management
Legal
Human resources
Finance
5053
87,096
99,158
4448
35,694
35,884
Accounting manager
5061
92,400
93,000
95,400
95,893
102,287
111,039
4451
45,539
50,270
54,093
46,344
50,927
54,996
4149
42,259
44,977
48,934
42,993
45,910
50,176
Audit manager
5361
94,800
100,800
104,982
109,349
122,817
141,064
4354
51,502
56,454
60,631
52,895
57,769
61,775
4348
43,014
46,333
50,447
43,569
47,020
50,956
4859
76,807
87,748
93,600
82,690
101,173
109,713
4146
41,054
41,596
5366
120,029
131,058
142,048
143,764
167,163
192,829
5361
80,636
100,020
104,760
95,802
110,822
127,249
4653
56,489
57,592
4250
47,963
56,196
62,213
48,625
56,196
62,213
4549
56,326
56,326
4247
40,468
44,202
46,937
40,743
46,471
50,088
Administration
2015 Mercer LLC.
166
GERMANY
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5667
123,600
134,426
153,230
158,489
175,070
194,824
5565
120,388
136,500
151,720
142,238
158,443
183,354
Marketing manager
5063
85,564
94,150
101,230
94,411
105,397
114,322
4553
42,349
48,497
54,267
42,508
48,908
57,136

Senior
4559
63,010
70,906
80,000
67,379
76,063
86,319
Sales manager
5064
85,168
92,400
97,170
91,504
100,325
111,278
5062
81,711
89,890
101,014
91,863
101,592
113,266
4452
48,732
52,836
57,215
51,437
56,508
63,027
4861
88,463
92,630
94,780
95,127
103,395
112,937

Experienced
4048
31,529
36,869
40,965
32,073
37,779
42,246
5163
93,000
94,800
101,110
100,520
108,252
118,002

Experienced
4455
61,749
66,666
72,583
62,525
67,812
74,366
4962
86,815
95,520
101,534
91,503
105,261
121,397
4960
80,000
86,206
93,077
81,958
91,295
100,368
4448
46,604
47,172
4556
57,625
63,408
69,378
59,102
65,656
72,044
Engineering
Operations
Head of plant
5366
111,329
121,810
133,814
127,029
137,720
153,265
Head of production
5366
102,631
112,200
130,695
125,440
138,773
150,000
4655
57,400
62,742
68,967
59,289
66,501
73,109
4046
35,572
37,976
41,039
35,749
38,886
41,980
5566
107,860
113,474
118,878
127,970
148,334
159,717

manager
4961
78,628
84,669
92,802
81,211
90,424
98,822
5668
114,493
122,956
132,657
148,434
164,135
176,825
Head of purchasing
5468
113,092
120,000
135,661
148,115
164,449
183,109
4144
34,993
36,952
42,004
35,495
37,749
42,004
4553
41,043
43,586
48,140
41,043
44,282
49,202
2015 Mercer LLC.
167
GERMANY
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5774
179,685
202,233
236,293
228,712
260,535
310,777
4658
92,917
102,107
114,809
96,270
112,802
121,330
5467
144,911
157,730
179,749
187,133
209,850
233,871
5062
114,808
125,897
136,409
123,642
138,667
157,028
5260
122,438
129,894
139,192
145,443
167,580
183,231
4554
63,377
69,849
75,990
65,625
71,420
79,332

Experienced
4147
46,638
52,499
56,087
46,984
53,840
57,370
5567
157,723
187,801
202,247
186,737
238,165
274,442
5053
110,369
125,654
4448
45,232
45,473
Top management
Legal
Human resources
Finance
Accounting manager
5061
117,090
117,851
120,892
121,517
129,619
140,710
4451
57,707
63,703
68,547
58,728
64,535
69,691
4149
53,551
56,995
62,010
54,481
58,178
63,584
Audit manager
5361
120,132
127,735
133,034
138,568
155,635
178,758
4354
65,264
71,539
76,832
67,029
73,205
78,282
4348
54,508
58,714
63,927
55,211
59,584
64,572
4859
97,331
111,195
118,611
104,786
128,207
139,029
4146
52,024
52,711
5366
152,102
166,078
180,005
182,179
211,831
244,355
5361
102,183
126,746
132,753
121,401
140,435
161,251
4653
71,583
72,981
4250
60,779
71,212
78,837
61,618
71,212
78,837
4549
71,377
71,377
4247
51,281
56,013
59,479
51,630
58,889
63,472
Administration
2015 Mercer LLC.
168
GERMANY
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5667
156,627
170,346
194,175
200,839
221,851
246,883
5565
152,557
172,974
192,261
180,245
200,781
232,348
Marketing manager
5063
108,428
119,308
128,280
119,639
133,560
144,870
4553
53,665
61,456
68,768
53,867
61,977
72,403

Senior
4559
79,847
89,853
101,377
85,383
96,388
109,384
Sales manager
5064
107,926
117,090
123,135
115,955
127,133
141,013
5062
103,545
113,910
128,006
116,410
128,738
143,532
4452
61,754
66,954
72,503
65,181
71,608
79,868
4861
112,101
117,382
120,106
120,546
131,023
143,115

Experienced
4048
39,954
46,721
51,911
40,643
47,874
53,535
5163
117,851
120,132
128,128
127,380
137,178
149,533

Experienced
4455
78,249
84,480
91,978
79,232
85,932
94,237
4962
110,013
121,044
128,665
115,954
133,388
153,836
4960
101,377
109,241
117,948
103,858
115,690
127,187
4448
59,057
59,777
4556
73,023
80,351
87,917
74,895
83,200
91,295
Engineering
Operations
Head of plant
5366
141,077
154,359
169,570
160,972
174,520
194,219
Head of production
5366
130,055
142,181
165,618
158,959
175,855
190,082
4655
72,738
79,507
87,396
75,132
84,271
92,644
4046
45,077
48,124
52,005
45,302
49,277
53,197
5566
136,681
143,795
150,643
162,165
187,970
202,395

manager
4961
99,638
107,293
117,600
102,911
114,586
125,228
5668
145,087
155,811
168,104
188,097
207,994
224,074
Head of purchasing
5468
143,311
152,065
171,911
187,693
208,391
232,038
4144
44,343
46,826
53,228
44,980
47,836
53,228
4553
52,010
55,233
61,004
52,010
56,115
62,349
2015 Mercer LLC.
169
GREECE
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5967
141,851
152,625
163,752
175,286
183,038
221,016
4954
32,080
35,000
38,844
32,876
36,107
41,510
5562
91,101
119,825
133,018
114,470
143,840
159,710
5057
44,884
54,220
58,946
49,939
59,043
64,837
5357
44,415
56,266
62,315
46,225
67,065
69,972
4650
20,958
25,139
30,016
20,961
25,139
32,624

Experienced
4243
16,088
20,048
25,178
16,458
20,048
26,060
5664
97,277
104,646
124,258
108,723
127,019
144,768
4753
26,230
30,659
37,917
29,555
33,239
40,320
4249
15,615
15,842
Accounting manager
5058
54,672
59,345
63,536
61,223
63,841
69,123
4450
21,980
24,650
26,906
23,426
25,840
28,808
4247
18,699
21,793
24,051
18,699
23,175
24,356
Audit manager
5357
47,681
54,180
56,409
53,805
61,117
63,694
4650
25,940
28,098
32,917
26,253
28,700
33,460
4347
19,012
21,595
22,818
19,532
22,487
23,621
4953
49,434
52,000
54,464
49,481
55,250
59,493
86,028
100,408
112,940
107,442
118,908
133,780
Top management
Legal
Human resources
Finance
Administration
5663
4751
21,164
25,550
28,388
21,766
27,119
31,261
2015 Mercer LLC.
170
GREECE
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5662
102,331
116,102
124,046
113,300
129,907
161,451
5564
82,443
100,800
122,589
94,470
111,807
145,290
Marketing manager
5057
45,714
53,848
61,014
48,987
59,687
66,678
4749
18,887
23,394
25,138
19,690
24,710
26,212

Senior
4754
29,386
34,157
39,200
30,935
36,769
42,132
Sales manager
5357
57,414
61,922
66,265
62,414
68,549
78,072
5257
43,552
47,716
53,219
46,439
52,760
59,840
4352
15,198
16,832
19,262
16,856
18,944
21,468
5057
38,639
45,456
52,285
42,082
47,600
58,207

Experienced
4248
15,702
16,014
5259
56,000
61,110
88,400
60,478
73,857
102,687

Experienced
4852
29,748
32,185
32,959
31,656
33,663
36,012
5256
48,278
54,734
60,218
49,622
59,975
63,468
5156
51,074
58,853
62,189
53,460
60,000
65,757
4446
23,752
24,250
Engineering

Operations
Head of plant
5359
66,484
70,000
82,353
76,508
84,120
101,720
Head of production
5559
84,580
97,784
134,362
109,598
117,648
159,496
4853
33,250
34,079
4144
18,388
18,550
5758
62,149
67,130
79,641
71,118
79,422
100,128

manager
52-56
47,253
52,210
58,300
49,960
56,680
60,923

5661
96,296
104,690
109,400
116,049
129,210
131,686
Head of purchasing
5362
69,090
70,224
88,330
76,589
83,430
105,504

4652
24,114
26,518
30,673
26,225
28,180
31,895
2015 Mercer LLC.
171
GREECE
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5967
179,755
193,408
207,508
222,124
231,948
280,074
4954
40,652
44,352
49,224
41,661
45,755
52,602
5562
115,444
151,843
168,562
145,058
182,276
202,386
5057
56,877
68,708
74,697
63,283
74,820
82,162
5357
56,283
71,301
78,966
58,577
84,985
88,669
4650
26,558
31,856
38,037
26,562
31,856
41,341

Experienced
4243
20,387
25,405
31,906
20,856
25,405
33,024
5664
123,270
132,608
157,461
137,775
160,960
183,452
4753
33,239
38,851
48,049
37,452
42,121
51,094
4249
19,787
20,075
Accounting manager
5058
69,281
75,203
80,513
77,582
80,900
87,593
4450
27,853
31,237
34,096
29,686
32,745
36,506
4247
23,696
27,616
30,478
23,696
29,368
30,864
Audit manager
5357
60,422
68,657
71,482
68,182
77,448
80,714
4650
32,871
35,606
41,713
33,268
36,369
42,401
4347
24,092
27,365
28,915
24,751
28,496
29,933
4953
62,643
65,895
69,017
62,703
70,013
75,390
109,016
127,238
143,119
136,152
150,681
169,527
Top management
Legal
Human resources
Finance
Administration
5663
4751
26,819
32,377
35,974
27,582
34,365
39,614
2015 Mercer LLC.
172
GREECE
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5662
129,675
147,126
157,192
143,575
164,619
204,592
5564
104,473
127,735
155,346
119,713
141,683
184,113
Marketing manager
5057
57,929
68,237
77,318
62,077
75,636
84,495
4749
23,934
29,645
31,855
24,951
31,313
33,216

Senior
4754
37,238
43,284
49,675
39,201
46,594
53,390
Sales manager
5357
72,756
78,468
83,972
79,092
86,866
98,934
5257
55,190
60,466
67,440
58,848
66,858
75,830
4352
19,259
21,330
24,409
21,360
24,006
27,204
5057
48,964
57,602
66,256
53,327
60,319
73,761

Experienced
4248
19,898
20,293
5259
70,964
77,439
112,021
76,638
93,592
130,126

Experienced
4852
37,697
40,785
41,766
40,115
42,658
45,635
5256
61,178
69,359
76,309
62,882
76,001
80,427
5156
64,721
74,579
78,807
67,745
76,033
83,328
4446
30,099
30,730
Engineering

Operations
Head of plant
5359
84,249
88,705
104,359
96,952
106,598
128,901
Head of production
5559
107,181
123,913
170,265
138,884
149,085
202,115
4853
42,135
43,185
4144
23,301
23,507
5758
78,756
85,068
100,922
90,121
100,644
126,883

manager
5256
59,879
66,161
73,878
63,310
71,825
77,202
5661
122,027
132,664
138,633
147,058
163,736
166,874
Head of purchasing
5362
87,552
88,989
111,933
97,054
105,723
133,696

4652
30,558
33,604
38,869
33,233
35,710
40,418
2015 Mercer LLC.
173
IRELAND
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5777
166,030
191,589
214,915
201,686
250,363
287,028
5054
63,137
69,996
87,574
64,067
69,996
93,168
5662
108,666
121,329
140,105
123,955
140,193
151,618
5159
71,043
77,750
87,249
74,286
84,756
94,817
Top management
Legal
Human resources
5257
80,931
87,504
94,767
87,101
91,615
103,435
4748
48,399
55,032
60,950
49,855
57,504
61,895

Experienced
4345
30,058
33,026
35,722
31,289
33,660
35,867
5663
135,273
150,015
159,032
150,006
166,961
198,904
Finance
4951
49,706
53,234
4246
26,848
31,266
35,279
28,190
32,923
35,654
Accounting manager
4957
70,522
79,677
87,897
76,393
85,082
93,721
4250
38,169
42,207
46,404
39,369
43,169
47,485
4247
28,000
31,446
34,368
28,737
32,319
36,219
Audit manager
5257
71,039
75,604
82,619
73,978
80,918
84,186
4651
43,446
47,502
51,257
45,551
49,039
54,001
4447
35,298
37,263
41,246
36,862
39,040
43,317
4855
55,762
56,338
58,556
58,125
63,255
71,648
Administration
5561
107,803
117,305
127,070
126,092
134,625
141,482
5457
77,423
83,990
86,491
83,979
92,106
95,583
4750
44,726
47,363
51,977
45,731
48,702
54,934
4748
48,225
49,650
2015 Mercer LLC.
174
IRELAND
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5766
127,651
156,395
163,863
172,449
176,772
186,966
5564
114,780
127,248
132,969
119,949
128,858
164,366
Marketing manager
5060
69,216
74,701
82,461
71,313
81,780
85,574
4249
36,854
39,244

Senior
4854
52,254
60,000
64,940
54,896
65,976
72,983
Sales manager
5160
76,833
85,977
94,736
81,788
92,953
104,173
5156
62,706
65,886
80,135
71,906
79,781
85,048
4552
40,248
46,111
52,374
46,286
52,052
59,959
4958
49,640
53,392
62,697
52,259
57,573
65,548

Experienced
4348
24,132
26,484
27,651
24,733
27,577
30,815
5158
70,580
76,469
95,174
73,358
89,098
101,375

Experienced
4951
43,693
46,521
48,880
44,776
48,228
51,750
5156
70,000
75,414
82,892
72,097
80,000
92,330
5157
66,855
71,543
79,820
69,539
72,916
86,390
4447
47,594
50,453
52,404
47,677
50,453
52,404
4752
46,523
50,000
52,521
48,318
51,861
55,229
Engineering
Operations
Head of plant
5662
124,161
137,943
156,349
132,877
157,990
170,692
Head of production
5559
117,286
127,641
133,706
126,650
141,755
157,002
4953
48,553
56,620
60,944
49,842
59,625
66,644
4243
29,270
33,786
36,930
29,913
34,649
37,717
5560
115,160
126,875
141,162
142,205
162,211
170,849

manager
5056
67,029
76,366
84,232
67,830
81,201
88,148
5663
121,691
128,303
143,211
128,380
149,078
161,215
Head of purchasing
5862
96,205
113,325
124,102
108,262
115,586
133,635

4749
38,533
41,292
49,702
40,017
44,613
52,805
2015 Mercer LLC.
175
IRELAND
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5777
210,395
242,784
272,343
255,579
317,263
363,725
5054
80,008
88,700
110,975
81,186
88,700
118,063
Top management
Legal
Human resources
5662
137,703
153,749
177,542
157,077
177,654
192,132
5159
90,026
98,526
110,563
94,136
107,404
120,153
5257
102,557
110,886
120,090
110,375
116,095
131,074
4748
61,332
69,737
77,236
63,177
72,870
78,434

Experienced
4345
38,090
41,851
45,267
39,650
42,654
45,451
5663
171,419
190,101
201,527
190,089
211,575
252,053
Finance
4951
62,988
67,459
4246
34,022
39,621
44,706
35,723
41,720
45,181
Accounting manager
4957
89,366
100,968
111,384
96,806
107,817
118,764
4250
48,368
53,485
58,804
49,889
54,704
60,173
4247
35,482
39,849
43,551
36,416
40,955
45,897
Audit manager
5257
90,021
95,806
104,696
93,746
102,540
106,681
4651
55,055
60,195
64,953
57,723
62,143
68,431
4447
44,730
47,220
52,267
46,712
49,472
54,892
4855
70,662
71,392
74,203
73,657
80,157
90,793
Administration
5561
136,609
148,650
161,024
159,785
170,598
179,287
5457
98,111
106,433
109,602
106,419
116,718
121,124
4750
56,677
60,019
65,866
57,951
61,716
69,613
4748
61,111
62,917
2015 Mercer LLC.
176
IRELAND
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5766
161,761
198,185
207,649
218,529
224,007
236,925
5564
145,450
161,250
168,500
152,001
163,290
208,286
Marketing manager
5060
87,711
94,662
104,495
90,369
103,632
108,440
4249
46,702
49,730

Senior
4854
66,217
76,033
82,293
69,565
83,605
92,485
Sales manager
5160
97,364
108,951
120,050
103,643
117,791
132,009
51-56
79,462
83,491
101,548
91,120
101,099
107,774
4552
51,003
58,432
66,369
58,654
65,961
75,981
4958
62,904
67,659
79,450
66,223
72,957
83,063

Experienced
4348
30,580
33,561
35,040
31,342
34,946
39,049
5158
89,440
96,902
120,605
92,960
112,906
128,463

Experienced
4951
55,368
58,952
61,941
56,741
61,115
65,578
5156
88,705
95,565
105,042
91,362
101,377
117,002
5157
84,719
90,660
101,149
88,121
92,400
109,474
4447
60,312
63,935
66,407
60,417
63,935
66,407
4752
58,954
63,361
66,555
61,229
65,719
69,987
Engineering
Operations
Head of plant
5662
157,338
174,803
198,127
168,383
200,207
216,303
Head of production
5559
148,626
161,748
169,434
160,492
179,633
198,955
4953
61,527
71,749
77,229
63,160
75,557
84,452
4243
37,091
42,814
46,798
37,906
43,908
47,795
5560
145,932
160,777
178,882
180,204
205,555
216,502

manager
5056
84,940
96,772
106,740
85,955
102,899
111,702
5663
154,208
162,587
181,478
162,684
188,913
204,293
Head of purchasing
5862
121,912
143,607
157,263
137,191
146,472
169,344

4749
48,829
52,326
62,983
50,710
56,534
66,915
2015 Mercer LLC.
177
ITALY
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5770
161,128
180,245
210,284
199,782
225,506
272,342
4756
35,788
39,208
42,334
38,608
41,444
44,075
5666
108,406
121,394
141,654
127,880
146,142
167,070
5162
62,977
72,084
83,459
66,925
79,898
92,813
5059
50,682
60,233
64,421
58,912
66,649
75,302
4654
30,907
35,056
38,781
31,673
36,127
40,678

Experienced
4247
26,153
27,599
30,386
27,155
28,705
31,400
5667
137,321
147,047
167,976
163,007
181,133
200,107
4754
43,043
48,020
51,102
47,206
50,330
55,671
4448
26,797
28,532
32,413
28,893
31,098
34,274
Accounting manager
5060
61,538
67,932
74,538
67,133
74,014
80,780
4352
31,085
33,043
35,145
32,342
34,266
36,798
4249
25,388
27,603
29,838
26,664
29,027
31,083
Audit manager
5261
63,438
68,832
75,849
74,347
83,464
91,057
4354
35,722
39,270
43,877
36,984
41,006
45,547
4249
28,673
30,184
32,952
29,583
31,429
34,485
5058
54,224
59,143
70,619
56,583
65,206
75,090
4246
30,723
30,723
5665
106,287
120,000
130,272
134,680
151,846
161,591
5062
55,000
62,114
67,720
57,220
65,833
77,248
4452
27,425
29,134
31,878
27,473
29,232
31,878
Top management
Legal
Human resources
Finance
Administration

4752
28,171
29,003
35,855
28,819
30,003
36,904
2015 Mercer LLC.
178
ITALY
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5770
123,468
136,500
148,154
144,184
164,027
181,753
5665
119,280
136,799
156,068
141,830
158,916
185,434
Marketing manager
5062
58,560
66,517
76,398
65,271
73,682
85,876
4750
29,564
33,540
35,779
30,319
34,454
37,130

Senior
4659
41,705
46,004
51,412
45,280
51,059
56,784
Sales manager
5064
64,218
71,130
79,001
69,566
79,199
90,264
5060
58,003
63,908
70,712
63,953
71,903
81,170
4252
35,203
39,116
43,067
37,845
43,506
48,274
4860
51,873
55,796
62,221
56,191
62,718
69,415

Experienced
4248
24,402
26,180
27,678
24,875
26,488
28,572
5161
58,530
67,074
75,923
64,896
73,737
84,568

Experienced
4654
33,193
35,877
38,365
33,248
36,274
38,916
4961
51,501
58,594
64,071
54,574
61,405
66,831
4959
50,451
56,592
66,479
51,918
60,503
74,027
4247
29,078
29,264
4655
32,021
34,674
37,404
32,669
35,824
39,039
Engineering
Operations
Head of plant
5462
80,258
94,374
109,886
92,682
107,984
125,001
Head of production
5665
97,131
105,210
121,697
107,889
121,197
133,380
4755
41,157
43,778
48,008
42,314
45,356
50,349
4146
24,360
26,340
27,594
24,764
26,525
28,196
5563
101,570
106,600
122,952
113,308
126,836
138,645

manager
4961
49,588
56,951
64,521
51,599
60,603
70,074
5565
106,816
123,781
137,475
126,208
140,176
164,509
Head of purchasing
5565
101,988
116,350
133,609
118,774
136,936
160,230
4246
26,929
27,221
4653
33,972
36,750
40,681
34,880
37,796
41,709
2015 Mercer LLC.
179
ITALY
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5770
204,183
228,408
266,474
253,166
285,764
345,115
4756
45,351
49,685
53,646
48,924
52,518
55,852
5666
137,373
153,832
179,505
162,051
185,193
211,713
5162
79,805
91,346
105,760
84,808
101,248
117,614
5059
64,225
76,328
81,635
74,654
84,458
95,423
4654
39,166
44,423
49,144
40,136
45,781
51,548

Experienced
4247
33,141
34,974
38,505
34,411
36,375
39,790
5667
174,015
186,339
212,861
206,564
229,534
253,578
4754
54,545
60,851
64,757
59,820
63,779
70,547
4448
33,957
36,156
41,074
36,614
39,408
43,432
Top management
Legal
Human resources
Finance
Accounting manager
5060
77,982
86,084
94,455
85,072
93,791
102,365
4352
39,391
41,872
44,536
40,984
43,422
46,631
4249
32,172
34,979
37,811
33,789
36,783
39,389
Audit manager
5261
80,389
87,225
96,117
94,213
105,766
115,388
4354
45,267
49,763
55,601
46,867
51,963
57,718
4249
36,335
38,249
41,757
37,488
39,827
43,700
5058
68,713
74,947
89,489
71,703
82,630
95,155
4246
38,933
38,933
5665
134,688
152,065
165,082
170,668
192,421
204,770
5062
69,697
78,712
85,815
72,510
83,424
97,889
4452
34,753
36,919
40,396
34,814
37,043
40,396
Administration

4752
35,699
36,753
45,436
36,520
38,020
46,765
2015 Mercer LLC.
180
ITALY
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5770
156,460
172,974
187,742
182,711
207,857
230,319
5665
151,153
173,353
197,771
179,728
201,380
234,984
Marketing manager
5062
74,208
84,291
96,812
82,712
93,371
108,823
4750
37,464
42,502
45,340
38,421
43,660
47,052

Senior
4659
52,849
58,297
65,150
57,379
64,702
71,957
Sales manager
5064
81,378
90,137
100,111
88,155
100,362
114,383
5060
73,502
80,985
89,607
81,042
91,116
102,859
4252
44,610
49,568
54,575
47,958
55,131
61,173
4860
65,734
70,705
78,847
71,206
79,477
87,963

Experienced
4248
30,922
33,176
35,074
31,522
33,566
36,207
5161
74,170
84,997
96,210
82,237
93,440
107,165

Experienced
4654
42,063
45,464
48,617
42,132
45,967
49,315
4961
65,263
74,251
81,191
69,157
77,813
84,689
4959
63,932
71,714
84,243
65,791
76,670
93,808
4247
36,848
37,084
4655
40,577
43,939
47,399
41,398
45,397
49,471
Engineering
Operations
Head of plant
5462
101,704
119,592
139,249
117,448
136,838
158,403
Head of production
5665
123,085
133,323
154,216
136,718
153,582
169,021
4755
52,155
55,476
60,836
53,621
57,476
63,803
4146
30,869
33,378
34,967
31,381
33,613
35,730
5563
128,711
135,085
155,806
143,585
160,728
175,692

manager
4961
62,838
72,169
81,762
65,387
76,797
88,798
5565
135,358
156,857
174,210
159,932
177,632
208,467
Head of purchasing
5565
129,240
147,440
169,311
150,512
173,527
203,045
4246
34,125
34,495
4653
43,050
46,570
51,551
44,200
47,895
52,854
2015 Mercer LLC.
181
NETHERLANDS
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5770
145,978
164,890
186,582
162,055
190,724
247,857
4957
55,000
62,992
72,363
56,936
66,382
74,916
5665
111,220
130,473
153,703
124,545
147,980
179,810
5062
78,888
88,460
100,685
82,763
94,223
107,138
Top management
Legal
Human resources
5260
81,880
88,993
102,987
86,102
95,695
111,141
4452
50,595
54,095
56,619
51,235
54,686
63,432

Experienced
4347
34,489
36,398
39,836
35,590
37,863
43,634
5770
127,891
142,037
156,284
148,610
171,636
194,489
4953
49,525
52,864
58,318
53,431
57,453
63,959
4448
32,531
33,639
35,330
33,267
33,805
36,940
Accounting manager
5060
68,655
80,359
88,994
72,482
86,954
92,452
44-52
41,440
45,557
51,108
41,689
46,706
52,279
4248
34,602
36,658
40,247
35,423
38,747
42,021
Audit manager
5060
75,815
81,193
93,890
79,329
87,901
102,728
4454
44,712
46,122
49,780
46,085
48,092
52,305
4250
36,670
39,169
41,241
37,805
39,961
42,677
4857
58,872
65,303
77,525
63,554
70,364
83,400
4245
38,735
40,178
44,367
39,876
44,201
47,471
5564
111,866
123,052
138,447
123,842
138,802
149,539
5256
72,320
76,250
80,760
73,863
81,241
89,987
4753
42,740
44,255
Finance
Administration
4750
44,918
47,925
51,142
45,364
47,925
51,557
4243
37,300
47,230
2015 Mercer LLC.
182
NETHERLANDS
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5665
116,312
128,215
144,195
135,299
154,403
173,521
5565
115,132
130,868
148,262
125,131
150,721
170,968
Marketing manager
5061
65,088
72,149
85,009
66,760
76,634
91,892
4652
39,931
44,710
47,275
40,989
45,474
48,691

Senior
4658
51,840
57,222
62,789
54,982
60,544
66,312
Sales manager
5061
69,815
78,806
87,591
75,881
85,825
96,274
5159
68,060
78,170
86,483
74,628
83,544
93,000
4552
41,816
45,655
50,242
45,120
49,395
54,685
4962
63,729
72,312
79,855
66,537
76,196
85,688

Experienced
4248
32,174
35,793
38,328
33,150
36,397
39,122
5263
84,687
91,519
100,808
87,545
95,778
110,286

Experienced
4656
48,415
55,220
61,923
51,009
57,402
65,134
5259
71,075
76,611
84,850
74,313
81,972
89,426
5059
68,233
73,607
82,933
73,548
78,616
88,528
4248
34,239
36,277
38,816
35,100
36,964
39,784
4755
54,369
60,003
65,013
55,932
61,266
66,871
Engineering
Operations
Head of plant
5363
102,470
113,826
123,100
110,409
120,515
136,627
Head of production
5562
102,298
122,521
141,181
110,242
139,852
170,576
4655
53,783
65,588
77,078
61,494
71,435
83,929
4046
31,054
32,622
35,826
36,349
39,148
43,522
5465
110,454
118,600
133,209
126,018
133,925
142,003

manager
5060
63,688
69,095
78,278
66,482
71,411
79,314
5766
121,788
126,672
144,676
128,037
142,667
169,872
Head of purchasing
5465
116,597
136,723
157,668
132,697
150,380
182,930
4347
32,510
38,283
39,716
34,848
39,596
43,257
4553
37,505
41,496
46,702
40,155
43,045
48,181
2015 Mercer LLC.
183
NETHERLANDS
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5770
184,985
208,950
236,439
205,358
241,687
314,087
4957
69,697
79,824
91,699
72,150
84,120
94,934
5665
140,939
165,337
194,774
157,825
187,522
227,857
5062
99,968
112,097
127,589
104,878
119,400
135,766
5260
103,759
112,773
130,506
109,109
121,266
140,839
4452
64,115
68,550
71,748
64,926
69,299
80,382

Experienced
4347
43,705
46,124
50,481
45,100
47,980
55,293
5770
162,065
179,991
198,045
188,320
217,499
246,458
4953
62,759
66,990
73,901
67,708
72,805
81,050
4448
41,224
42,628
44,771
42,156
42,838
46,811
Accounting manager
5060
87,000
101,832
112,774
91,850
110,189
117,156
4452
52,513
57,730
64,765
52,829
59,186
66,248
4248
43,848
46,453
51,001
44,888
49,101
53,249
Audit manager
5060
96,074
102,889
118,978
100,527
111,389
130,178
4454
56,660
58,446
63,082
58,399
60,943
66,281
4250
46,469
49,635
52,261
47,907
50,639
54,081
Top management
Legal
Human resources
Finance
Administration
4857
74,603
82,753
98,240
80,536
89,166
105,685
4245
49,085
50,914
56,222
50,531
56,012
60,156
5564
141,758
155,933
175,441
156,934
175,891
189,497
5256
91,645
96,625
102,340
93,600
102,949
114,032
4753
54,161
56,080
4750
56,921
60,731
64,808
57,486
60,731
65,334
4243
47,267
59,850
2015 Mercer LLC.
184
NETHERLANDS
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5665
147,392
162,475
182,725
171,452
195,661
219,888
5565
145,896
165,837
187,879
158,567
190,995
216,652
Marketing manager
5061
82,480
91,428
107,724
84,599
97,111
116,446
4652
50,601
56,657
59,907
51,942
57,625
61,702

Senior
4658
65,692
72,512
79,567
69,674
76,722
84,031
Sales manager
5061
88,470
99,864
110,996
96,157
108,758
121,999
5159
86,246
99,058
109,592
94,569
105,868
117,851
4552
52,990
57,854
63,667
57,177
62,594
69,297
4962
80,758
91,635
101,193
84,316
96,556
108,585

Experienced
4248
40,771
45,357
48,570
42,008
46,123
49,576
5263
107,316
115,974
127,745
110,938
121,371
139,756

Experienced
4656
61,352
69,975
78,469
64,639
72,740
82,538
5259
90,067
97,082
107,523
94,170
103,876
113,322
5059
86,466
93,276
105,094
93,201
99,623
112,184
4248
43,388
45,971
49,188
44,479
46,841
50,415
4755
68,897
76,036
82,385
70,878
77,637
84,740
Engineering
Operations
Head of plant
5363
129,851
144,241
155,994
139,911
152,718
173,135
Head of production
5562
129,633
155,260
178,906
139,700
177,222
216,156
4655
68,154
83,114
97,674
77,926
90,523
106,356
4046
39,352
41,339
45,399
46,062
49,609
55,152
5465
139,968
150,291
168,804
159,691
169,711
179,948

manager
5060
80,706
87,558
99,195
84,247
90,493
100,508

5766
154,331
160,520
183,335
162,250
180,789
215,264
Head of purchasing
5465
147,753
173,257
199,799
168,155
190,563
231,811
4347
41,197
48,513
50,329
44,160
50,176
54,816
4553
47,527
52,584
59,181
50,885
54,547
61,055
2015 Mercer LLC.
185
NORWAY
ANNUAL COMPENSATION IN LOCAL CURRENCY (NOK), 2014
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Top management
5772
1,238,854 1,412,472
1,705,550
1,507,505 1,672,471
1,922,599
679,082
757,630
1,121,933 1,246,850
1,327,344
789,274
839,685
898,218
Legal
5056
579,955
654,798
757,630
5364
984,197 1,104,893
1,229,138
5060
741,848
808,740
876,288
5358
929,280
929,280
4748
526,107
569,250
621,035
526,107
569,250
621,035

Experienced
4343
478,704
502,652
5764
1,418,500
1,717,839
4754
522,339
531,101
561,170
536,034
557,656
587,888
4547
373,721
400,621
410,456
381,043
407,004
449,008
Accounting manager
5059
721,749
793,512
865,686
743,637
845,051
878,280
4552
435,293
460,800
497,000
446,040
477,225
504,029
4346
379,183
417,540
456,732
388,345
434,750
475,312
604,707
Human resources
Finance
Audit manager
Administration
4554
470,398
536,192
566,742
482,637
536,523
572,444
4449
410,887
425,214
443,244
414,344
431,294
449,874
5057
598,400
621,322
718,400
619,390
660,166
753,306
972,246 1,119,250
1,149,685
1,080,435 1,147,412
1,247,940
5562
5257
827,194
864,818
4652
520,500
542,737
2015 Mercer LLC.
186
NORWAY
ANNUAL COMPENSATION IN LOCAL CURRENCY (NOK), 2014 CONTINUED
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5668
994,623 1,170,350
1,277,949
1,048,302 1,380,505
1,528,482
5764
965,200 1,032,000
1,273,081
1,071,953 1,255,541
1,330,115
Marketing manager
5259
708,568
747,780
793,707
725,195
764,844
858,560

Senior
4756
550,657
598,750
660,000
560,312
613,403
691,968
Sales manager
5059
714,526
772,200
837,000
755,470
820,830
901,588
5158
612,952
661,413
718,055
644,701
704,250
814,197
4452
379,036
411,400
453,363
398,693
428,767
469,261
5157
591,192
645,000
728,597
609,030
717,450
763,502

Experienced
4248
339,225
365,936
395,217
368,406
389,791
418,476
5360
801,628
884,160
970,522
867,613
939,631
1,033,780

Experienced
4853
486,920
531,200
582,360
488,409
533,670
594,426
5257
641,229
695,421
769,568
695,480
755,000
908,012
4959
696,084
750,000
850,242
736,071
805,810
922,499
4347
455,094
474,836
502,793
459,634
478,241
506,579
4951
535,985
564,300
623,055
544,444
580,293
638,986
Head of plant
5360
792,962
850,000
915,687
835,960
Head of production
5662
987,564 1,229,590
1,350,090
Engineering
Operations
889,080
945,969
1,070,082 1,396,360
1,530,253
4854
524,728
549,996
587,954
535,864
574,724
615,903
4146
354,996
390,809
404,941
354,996
390,809
404,941
5661
858,548 1,008,659
1,044,690
994,460 1,017,159
1,053,190

manager
4959
661,965
733,750
776,960
819,936
868,927
1,255,461 1,271,252
1,299,400
1,273,619 1,345,383
1,432,159
702,935

Head of purchasing
5962
4553
419,372
455,596
493,855
434,447
466,813
519,418
2015 Mercer LLC.
187
NORWAY
USD1 = NOK6.54
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5772
189,439
215,988
260,804
230,520
255,746
293,994
5056
88,684
100,128
115,853
92,469
103,842
115,853
5364
150,498
168,955
187,954
171,560
190,662
202,971
5060
113,440
123,668
133,997
120,692
128,400
137,351
5358
142,101
142,101
4748
80,450
87,047
94,966
80,450
87,047
94,966

Experienced
4343
73,201
76,863
5764
216,910
262,683
4754
79,873
81,213
85,811
81,968
85,274
89,897
4547
57,148
61,261
62,765
58,267
62,237
68,660
Accounting manager
5059
110,366
121,340
132,376
113,713
129,221
134,302
4552
66,563
70,463
75,999
68,206
72,975
77,074
4346
57,983
63,848
69,841
59,384
66,480
72,682
Top management
Legal
Human resources
Finance
Audit manager
Administration
4554
71,931
81,992
86,663
73,802
82,042
87,535
4449
62,831
65,022
67,779
63,359
65,951
68,792
5057
91,504
95,009
109,854
94,714
100,949
115,192
5562
148,671
171,150
175,804
165,215
175,456
190,829
5257
126,490
132,244
4652
79,592
82,993
2015 Mercer LLC.
188
NORWAY
USD1 = NOK6.54
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5668
152,093
178,964
195,417
160,301
211,100
233,728
5764
147,593
157,808
194,673
163,918
191,991
203,394
Marketing manager
5259
108,351
114,347
121,370
110,893
116,956
131,287

Senior
4756
84,204
91,558
100,924
85,680
93,798
105,812
Sales manager
5059
109,262
118,081
127,990
115,523
125,517
137,866
5158
93,729
101,140
109,801
98,584
107,690
124,503
4452
57,960
62,909
69,326
60,966
65,565
71,757
5157
90,402
98,630
111,413
93,130
109,709
116,751

Experienced
4248
51,873
55,957
60,435
56,335
59,605
63,991
5360
122,581
135,201
148,407
132,671
143,684
158,080

Experienced
4853
74,457
81,228
89,052
74,685
81,606
90,897
Engineering
5257
98,053
106,340
117,678
106,349
115,451
138,849
4959
106,442
114,686
130,015
112,556
123,220
141,064
4347
69,591
72,610
76,885
70,285
73,130
77,463
4951
81,960
86,290
95,274
83,254
88,735
97,710
Head of plant
5360
121,256
129,978
140,022
127,831
135,954
144,653
Head of production
5662
151,013
188,023
206,449
163,631
213,524
233,998
4854
80,239
84,103
89,907
81,942
87,884
94,181
4146
54,284
59,761
61,922
54,284
59,761
61,922
5661
131,285
154,239
159,749
152,068
155,539
161,048

manager
4959
101,224
112,201
118,809
107,489
125,380
132,872
5962
191,979
194,393
198,698
194,755
205,729
218,998
Operations

Head of purchasing
4553
64,128
69,667
75,518
66,433
71,383
79,427
2015 Mercer LLC.
189
PORTUGAL
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5771
146,910
239,120
249,907
231,600
307,352
352,045
4954
21,725
24,747
27,290
32,374
34,503
38,365
5663
68,583
83,621
88,439
94,924
111,764
127,419
5259
32,703
39,684
47,285
46,671
55,677
62,432
5254
30,634
33,849
38,510
32,391
42,261
46,050
4650
19,450
21,358
24,302
22,437
25,809
29,023

Experienced
4346
14,996
16,464
17,856
18,346
19,748
21,840
5665
80,691
101,009
111,262
109,061
121,495
144,013
5054
21,906
25,301
32,403
32,340
34,580
36,749
4246
15,336
16,590
17,475
19,820
22,030
24,304
Accounting manager
5057
32,594
40,600
46,399
46,513
52,810
59,250
4451
18,060
21,000
24,501
23,742
27,012
30,836
4248
14,202
15,347
17,009
16,952
18,448
20,152
Audit manager
5458
33,446
39,858
45,542
61,574
68,375
73,081
4351
17,595
21,205
25,980
29,326
32,932
35,635
4448
16,722
18,485
20,560
21,077
23,714
26,064
5157
40,037
45,037
53,220
57,168
65,471
74,960
Top management
Legal
Human resources
Finance
Administration
5763
70,411
76,062
90,244
88,309
109,062
125,723
5456
21,862
27,589
37,184
52,494
60,002
64,392
4752
21,140
25,460
29,939
33,485
38,071
43,616
4649
19,091
21,562
22,858
23,576
25,528
27,210
16,071
18,629
19,816
21,178
22,935
25,688

4248
2015 Mercer LLC.
190
PORTUGAL
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5862
63,490
86,688
95,664
99,345
113,562
123,361
5464
39,137
61,600
75,401
77,632
87,174
105,089
Marketing manager
5059
35,956
41,840
49,474
52,996
57,960
67,911
4652
25,443
27,444
33,600
32,168
36,161
39,127

Senior
4755
27,307
30,503
34,622
35,334
40,274
45,925
Sales manager
5259
43,500
51,366
57,212
57,984
64,169
72,118
5058
28,693
33,062
40,888
53,012
57,266
61,860
4652
15,336
17,264
20,027
23,675
26,941
31,714
5158
32,413
39,158
48,798
47,576
51,325
60,752

Experienced
4348
14,665
15,812
17,103
17,308
18,925
20,448
5357
50,695
58,101
62,674
56,160
60,532
70,243

Experienced
4951
32,128
35,562
5157
35,726
46,116
52,295
37,384
52,545
62,400
5157
40,831
45,591
58,018
41,754
51,123
66,074
4448
14,607
17,318
18,925
15,980
18,484
20,254
4849
25,974
27,270
30,525
26,437
29,611
33,252
Engineering
Operations
Head of plant
5461
70,091
72,608
85,264
74,807
83,575
108,526
Head of production
5662
57,943
70,914
79,747
66,903
75,731
95,036
4753
23,926
31,864
40,570
35,272
39,723
45,272
4146
9,450
11,375
12,412
11,168
12,507
13,677
5563
53,740
60,077
72,039
68,123
77,816
87,352

manager
5259
33,922
38,092
41,905
49,164
51,358
57,127
5565
66,487
77,250
86,324
85,711
95,320
102,845

Head of purchasing
4650
17,028
19,936
22,037
20,679
23,589
25,977
2015 Mercer LLC.
191
PORTUGAL
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5771
186,166
303,015
316,685
293,486
389,480
446,115
4954
27,530
31,360
34,582
41,025
43,723
48,617
5663
86,909
105,965
112,071
120,289
141,628
161,467
5259
41,442
50,288
59,920
59,142
70,554
79,114
5254
38,820
42,894
48,800
41,046
53,554
58,355
4650
24,647
27,065
30,796
28,432
32,705
36,778

Experienced
4346
19,003
20,863
22,627
23,248
25,025
27,676
5665
102,252
128,000
140,992
138,203
153,960
182,495
5054
27,760
32,062
41,061
40,982
43,820
46,569
4246
19,434
21,023
22,144
25,116
27,917
30,798
Accounting manager
5057
41,303
51,449
58,797
58,942
66,921
75,082
4451
22,886
26,611
31,048
30,086
34,230
39,076
4248
17,997
19,448
21,554
21,482
23,377
25,537
Audit manager
5458
42,383
50,508
57,711
78,027
86,646
92,609
4351
22,297
26,871
32,922
37,162
41,732
45,157
4448
21,190
23,424
26,054
26,709
30,051
33,029
5157
50,735
57,071
67,441
72,444
82,966
94,990
Top management
Legal
Human resources
Finance
Administration
5763
89,226
96,387
114,358
111,906
138,204
159,317
5456
27,704
34,961
47,120
66,521
76,035
81,598
4752
26,789
32,263
37,939
42,433
48,244
55,271
4649
24,192
27,324
28,966
29,876
32,349
34,481
20,365
23,607
25,111
26,837
29,063
32,552

4248
2015 Mercer LLC.
192
PORTUGAL
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5862
80,455
109,852
121,226
125,891
143,907
156,324
5464
49,595
78,060
95,549
98,376
110,468
133,170
Marketing manager
5059
45,564
53,020
62,694
67,157
73,448
86,058
4652
32,242
34,777
42,578
40,764
45,824
49,582

Senior
4755
34,604
38,654
43,873
44,776
51,036
58,197
Sales manager
5259
55,124
65,092
72,500
73,478
81,316
91,389
5058
36,360
41,897
51,814
67,177
72,568
78,390
4652
19,434
21,877
25,378
30,001
34,140
40,188
5158
41,074
49,621
61,837
60,289
65,040
76,986

Experienced
4348
18,584
20,037
21,673
21,933
23,982
25,912
5357
64,241
73,626
79,421
71,167
76,707
89,013

Experienced
4951
40,713
45,065
5157
45,272
58,439
66,269
47,373
66,586
79,074
5157
51,741
57,773
73,521
52,911
64,784
83,730
4448
18,510
21,946
23,982
20,250
23,423
25,666
4849
32,915
34,557
38,682
33,501
37,523
42,137
Engineering
Operations
Head of plant
5461
88,820
92,010
108,047
94,796
105,907
137,525
Head of production
5662
73,426
89,863
101,056
84,780
95,967
120,431
4753
30,319
40,378
51,411
44,697
50,337
57,369
4146
11,975
14,415
15,729
14,152
15,849
17,332
5563
68,100
76,130
91,289
86,326
98,609
110,693

manager
5259
42,986
48,271
53,102
62,301
65,081
72,392
5565
84,253
97,892
109,391
108,614
120,790
130,326

Head of purchasing
4650
21,578
25,263
27,926
26,205
29,892
32,918
2015 Mercer LLC.
193
SPAIN
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5771
145,814
170,024
196,644
174,194
210,000
248,498
4855
37,809
42,208
46,843
38,574
43,650
48,710
5364
91,598
105,279
119,994
105,998
121,800
146,149
5060
60,941
69,293
79,749
66,953
76,837
88,168
5058
59,576
68,000
76,633
63,620
71,902
83,779
4653
32,616
35,792
40,285
33,000
37,184
41,834

Experienced
4147
17,371
23,149
27,981
18,029
23,746
29,592
5469
99,276
113,548
132,191
113,671
131,985
147,089
4854
40,072
44,964
53,931
41,565
48,088
55,792
4249
24,612
26,948
29,592
24,659
27,336
30,677
Accounting manager
4960
54,995
60,857
70,631
60,228
66,431
75,646
4352
29,890
34,034
38,102
31,386
36,035
41,099
Top management
Legal
Human resources
Finance
4149
28,506
29,939
Audit manager
4959
63,318
70,410
73,984
69,577
76,162
86,136
4554
34,999
39,025
42,532
35,998
40,565
44,254
4349
27,520
30,611
33,488
29,032
32,494
35,328
4956
44,623
50,000
59,600
47,050
52,186
60,355
4246
25,724
26,014
28,170
25,989
27,084
30,098
5565
95,625
105,493
123,928
111,652
124,964
139,350
Administration
5059
60,364
69,349
4752
29,500
29,500
4650

26,990
30,000
37,260
28,023
30,492
37,970
4246
28,627
29,278
2015 Mercer LLC.
194
SPAIN
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5767
112,038
130,972
145,207
143,703
159,140
179,486
5366
95,457
108,875
123,062
107,330
122,255
142,871
Marketing manager
5062
59,364
67,070
75,226
65,047
73,465
86,932
4652
30,696
35,222
43,322
31,912
39,585
47,205

Senior
4556
43,809
50,800
57,433
47,648
55,121
64,014
Sales manager
5161
66,137
73,401
83,586
70,000
81,528
94,993
5060
59,227
67,964
76,763
65,996
77,378
91,046
4352
30,389
34,486
38,225
34,020
38,240
42,875
4959
47,356
52,227
59,921
50,000
55,334
63,675

Experienced
4348
24,138
25,753
5160
59,535
67,350
77,345
63,756
74,631
87,843

Experienced
4454
36,055
40,771
45,932
37,672
42,624
47,145
4957
59,349
63,729
71,649
63,545
71,764
79,520
4957
50,129
60,891
72,387
54,577
64,454
77,790
4348
22,874
23,096
4754
35,837
39,118
43,394
37,810
40,994
45,713
Engineering
Operations
Head of plant
5364
88,563
99,893
113,453
100,390
116,505
134,962
Head of production
5566
83,140
95,227
106,693
101,569
112,010
126,562
4755
37,363
40,451
44,419
39,530
43,629
49,062
4246
24,312
25,724
28,813
24,772
26,859
30,376
5461
75,143
90,200
107,524
88,942
107,832
122,935

manager
4958
52,083
57,886
66,538
55,688
63,545
71,098
5465
81,354
93,325
111,372
101,671
117,720
137,606
Head of purchasing
5564
83,896
94,000
101,570
93,945
105,673
123,144
4345
26,387
28,107
4553
31,790
37,169
42,398
33,751
39,382
45,204
2015 Mercer LLC.
195
SPAIN
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5771
184,777
215,456
249,189
220,740
266,114
314,899
4855
47,912
53,486
59,360
48,881
55,314
61,726
5364
116,074
133,411
152,058
134,322
154,346
185,202
5060
77,225
87,809
101,059
84,844
97,369
111,727
Top management
Legal
Human resources
5058
75,495
86,170
97,110
80,620
91,115
106,166
4653
41,331
45,356
51,050
41,818
47,120
53,012

Experienced
4147
22,013
29,335
35,458
22,847
30,091
37,499
5469
125,804
143,889
167,514
144,045
167,253
186,393
4854
50,780
56,979
68,342
52,672
60,938
70,700
4249
31,189
34,149
37,499
31,248
34,640
38,874
Accounting manager
4960
69,690
77,119
89,504
76,322
84,182
95,859
4352
37,877
43,128
48,283
39,773
45,664
52,081
Finance
4149
36,123
37,939
Audit manager
4959
80,237
89,224
93,753
88,169
96,513
109,152
4554
44,351
49,453
53,897
45,617
51,404
56,079
4349
34,874
38,791
42,436
36,790
41,177
44,768
4956
56,547
63,361
75,526
59,622
66,131
76,482
4246
32,598
32,965
35,697
32,934
34,321
38,140
5565
121,177
133,682
157,043
141,487
158,356
176,586
Administration
5059
76,494
87,880
4752
37,383
37,383
4650

34,202
38,016
47,216
35,511
38,640
48,116
4246
36,276
37,101
2015 Mercer LLC.
196
SPAIN
USD1 = EUR0.79
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5767
141,976
165,969
184,008
182,102
201,664
227,447
5366
120,964
137,968
155,945
136,010
154,923
181,048
Marketing manager
5062
75,227
84,992
95,327
82,428
93,096
110,161
4652
38,898
44,634
54,898
40,439
50,163
59,819

Senior
4556
55,515
64,374
72,780
60,380
69,850
81,119
Sales manager
5161
83,809
93,015
105,921
88,705
103,313
120,376
5060
75,053
86,125
97,275
83,631
98,054
115,374
4352
38,509
43,701
48,439
43,110
48,458
54,332
4959
60,010
66,183
75,933
63,361
70,120
80,690

Experienced
4348
30,588
32,634
5160
75,443
85,347
98,012
80,792
94,573
111,316

Experienced
4454
45,689
51,665
58,206
47,738
54,014
59,743
Engineering
4957
75,208
80,758
90,794
80,525
90,940
100,769
4957
63,524
77,162
91,730
69,161
81,677
98,576
4348
28,986
29,267
4754
45,413
49,571
54,989
47,913
51,948
57,928
Operations
Head of plant
5364
112,228
126,585
143,769
127,215
147,636
171,025
Head of production
5566
105,356
120,673
135,202
128,709
141,940
160,381
4755
47,347
51,260
56,288
50,093
55,287
62,172
4246
30,808
32,598
36,512
31,391
34,036
38,493
5461
95,222
114,302
136,256
112,708
136,646
155,784

manager
4958
66,000
73,354
84,318
70,568
80,525
90,096
5465
103,093
118,262
141,132
128,839
149,176
174,376
Head of purchasing
5564
106,314
119,118
128,711
119,048
133,910
156,049
4345
33,438
35,617
4553
40,285
47,101
53,727
42,770
49,905
57,283
2015 Mercer LLC.
197
SWEDEN
ANNUAL COMPENSATION IN LOCAL CURRENCY (SEK), 2014
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Top management
5771
1,195,392 1,407,000
1,580,692
1,370,719 1,613,803
1,871,955
685,423
766,356
984,571 1,107,750
1,248,855
Legal
4856
568,752
661,200
751,205
5467
878,100
988,428
1,110,783
5063
597,127
669,600
762,691
622,296
711,175
826,448
5260
632,155
721,800
764,002
676,327
764,619
844,875
4354
408,043
463,632
512,459
431,430
479,191
526,885

Experienced
4347
347,575
363,000
373,304
356,755
367,645
385,978
5466
879,734 1,029,600
1,177,428
973,996 1,156,498
1,386,068
592,495
Human resources
Finance
4854
459,384
482,400
579,840
477,853
505,060
652,526
4449
306,868
320,653
365,318
318,676
331,270
371,958
Accounting manager
4960
600,324
661,800
725,352
623,461
696,800
770,390
4352
345,751
369,000
394,687
361,546
383,166
413,801
4348
324,000
338,730
358,680
333,672
348,000
368,540
Audit manager
5061
690,208
748,713
818,012
746,660
859,800
1,083,415
Administration
4454
415,161
449,119
501,720
436,846
475,326
521,873
4248
324,158
340,673
362,055
331,157
347,700
369,543
4860
539,561
579,744
654,072
570,383
636,480
691,572
4246
324,228
330,289
5465
825,888
888,000
953,280
870,770
952,407
1,091,381
5261
660,000
684,000
753,505
672,000
732,000
810,799
4553
435,048
461,892
501,948
450,588
475,952
523,718
4750
444,000
448,440
4753
392,789
474,000
540,000
404,082
475,816
545,886
2015 Mercer LLC.
198
SWEDEN
ANNUAL COMPENSATION IN LOCAL CURRENCY (SEK), 2014 CONTINUED
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5666
947,937 1,061,868
1,163,702
1,128,900 1,276,869
1,449,355
5464
897,859
984,678
1,093,320
971,949 1,122,810
1,245,453
Marketing manager
5061
591,609
658,800
728,262
620,534
703,747
785,061
4553
398,232
465,900
509,579
429,899
501,521
534,486

Senior
4660
502,724
552,000
623,466
525,134
585,710
656,232
Sales manager
5064
596,533
659,743
732,000
631,025
707,578
795,627
5163
552,000
624,030
705,365
616,580
672,371
748,996
4452
350,409
372,000
408,000
380,656
410,542
453,074
5059
472,800
514,488
577,362
487,833
531,060
615,751

Experienced
4348
244,199
275,760
311,920
286,361
317,236
347,710
5164
701,352
763,920
823,921
772,494
905,101
1,010,930

Experienced
4556
429,636
451,400
473,977
446,242
467,568
493,233
4959
525,696
589,920
659,804
558,160
625,464
723,846
4962
642,398
701,424
756,090
683,780
796,248
883,676
4348
354,898
355,612
4554
395,449
417,420
442,800
416,217
435,351
460,300
Head of plant
5365
611,856
742,200
825,156
633,489
784,879
893,295
Head of production
5365
807,516
871,852
Engineering
Operations
4655
396,000
417,600
446,400
408,318
433,101
466,876
4046
315,420
322,446
5567
900,114
941,218
1,020,000
978,415 1,101,467
1,164,181

manager
4961
504,000
550,800
622,691
570,812
644,144
5664
833,340
912,555
1,003,368
911,597 1,027,982
1,159,886
Head of purchasing
5366
879,307 1,059,000
1,299,369
982,394 1,171,120
1,444,806
4246
331,263
341,645
4553
371,014
402,600
428,832
376,157
413,280
438,547
514,080
2015 Mercer LLC.
199
SWEDEN
USD1 = SEK7.23
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5771
165,286
194,545
218,561
189,528
223,140
258,834
4856
78,641
91,424
103,869
81,924
94,773
105,964
5467
121,414
136,669
153,587
136,136
153,168
172,678
5063
82,564
92,585
105,457
86,044
98,334
114,272
Top management
Legal
Human resources
5260
87,408
99,803
105,638
93,515
105,723
116,820
4354
56,420
64,106
70,857
59,654
66,257
72,852

Experienced
4347
48,059
50,192
51,617
49,328
50,834
53,369
5466
121,640
142,362
162,802
134,674
159,908
191,651
4854
63,519
66,701
80,174
66,072
69,834
90,224
4449
42,430
44,336
50,512
44,063
45,804
51,430
Finance
Accounting manager
4960
83,006
91,507
100,294
86,206
96,346
106,521
4352
47,807
51,021
54,573
49,991
52,980
57,216
4348
44,799
46,836
49,594
46,137
48,118
50,958
Audit manager
5061
95,435
103,524
113,106
103,240
118,884
149,803
4454
57,404
62,099
69,373
60,402
65,723
72,159
4248
44,821
47,105
50,061
45,789
48,076
51,096
4860
74,605
80,161
90,438
78,866
88,006
95,623
4246
44,831
45,669
5465
114,195
122,783
131,809
120,401
131,689
150,905
5261
91,258
94,576
104,187
92,917
101,213
112,109
4553
60,154
63,866
69,404
62,303
65,810
72,414
Administration
4750
61,392
62,006
4753
54,311
65,540
74,665
55,872
65,791
75,479
2015 Mercer LLC.
200
SWEDEN
USD1 = SEK7.23
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5666
131,071
146,824
160,904
156,092
176,552
200,401
5464
124,146
136,151
151,173
134,391
155,250
172,208
Marketing manager
5061
81,801
91,092
100,696
85,801
97,307
108,550
4553
55,063
64,420
70,459
59,442
69,345
73,903

Senior
4660
69,511
76,325
86,206
72,610
80,986
90,737
Sales manager
5064
82,482
91,222
101,213
87,251
97,836
110,011
5163
76,325
86,284
97,530
85,254
92,968
103,563
4452
48,451
51,436
56,414
52,633
56,765
62,646
5059
65,374
71,138
79,831
67,452
73,429
85,139

Experienced
4348
33,765
38,129
43,129
39,595
43,864
48,078
5164
96,975
105,627
113,923
106,812
125,148
139,781

Experienced
4556
59,405
62,415
65,536
61,702
64,650
68,199
Engineering
4959
72,688
81,568
91,231
77,176
86,483
100,086
4962
88,824
96,985
104,544
94,546
110,097
122,185
4348
49,072
49,170
4554
54,678
57,716
61,226
57,550
60,196
63,645
Operations
Head of plant
5365
84,601
102,624
114,094
87,592
108,525
123,515
Head of production
5365
111,655
120,550
4655
54,755
57,741
61,723
56,458
59,885
64,555
4046
43,613
44,584
5567
124,458
130,142
141,035
135,285
152,299
160,971

manager
4961
69,688
76,159
86,099
71,082
78,926
89,065
5664
115,225
126,178
138,735
126,046
142,138
160,377
Head of purchasing
5366
121,581
146,427
179,663
135,835
161,930
199,772
4246
45,804
47,239
4553
51,300
55,667
59,294
52,011
57,144
60,638
2015 Mercer LLC.
201
SWITZERLAND
ANNUAL COMPENSATION IN LOCAL CURRENCY (CHF), 2014
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5770
267,319
300,000
367,023
332,594
407,930
517,000
4757
121,165
130,125
139,886
127,580
138,275
147,504
5366
209,983
232,602
266,643
230,193
264,967
332,990
5061
140,746
162,382
187,294
156,389
180,012
206,331
5260
163,393
180,600
191,204
189,909
215,401
229,685
4350
100,091
103,128
113,939
105,224
110,009
115,735

Experienced
4146
77,580
89,000
99,008
79,510
90,878
104,625
5668
184,801
231,434
271,044
207,605
281,786
345,857
5053
100,023
104,650
127,152
106,211
110,450
143,408
4547
70,283
76,167
85,447
70,283
77,310
90,831
Accounting manager
4960
131,483
145,155
169,971
140,994
160,730
186,069
4452
84,046
91,692
96,881
86,089
92,891
100,277
4249
74,014
77,285
83,153
74,785
78,780
84,182
Audit manager
5361
173,676
194,000
204,000
177,195
229,000
245,000
4654
101,506
107,788
115,285
104,698
111,600
122,493
4048
83,954
90,188
96,829
87,189
94,144
102,188
5061
126,491
147,120
179,280
139,368
163,507
212,605
4245
84,000
88,000
94,546
85,952
91,785
98,891
5565
212,706
264,220
296,923
238,719
313,441
360,044
5060
150,463
174,148
206,472
173,652
200,684
235,796
4752
97,754
103,280
4750
102,167
110,745
4748
80,926
82,546
Top management
Legal
Human resources
Finance
Administration
2015 Mercer LLC.
202
SWITZERLAND
ANNUAL COMPENSATION IN LOCAL CURRENCY (CHF), 2014 CONTINUED
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5762
185,544
199,996
225,890
223,285
239,732
284,249
5666
218,234
241,800
274,954
267,337
300,627
333,064
Marketing manager
5061
130,413
140,630
159,038
135,005
151,200
174,683
4650
125,982
140,543

Senior
4857
97,836
106,587
115,000
103,090
111,215
123,374
Sales manager
5060
124,004
134,969
151,997
144,761
158,590
176,331
5261
145,068
160,920
174,351
163,748
191,718
219,229
4550
80,673
88,030
95,548
90,550
102,470
112,367
4859
105,909
123,132
134,492
112,835
132,098
155,245

Experienced
4348
54,168
61,360
73,443
54,168
62,264
75,916
5162
142,715
153,495
166,208
157,569
171,785
188,236

Experienced
4854
98,728
104,000
111,200
101,071
107,850
116,679
5058
142,705
164,725
180,643
155,202
184,167
216,380
4960
105,885
122,174
147,386
107,566
124,506
164,213
4348
74,100
78,765
84,500
75,600
80,600
85,504
4657
100,754
108,177
115,351
107,777
117,140
125,778
Head of plant
5462
165,205
178,538
195,268
184,588
202,224
230,019
Head of production
5664
191,825
201,768
223,983
241,856
251,169
279,136
4854
100,308
106,912
113,680
109,034
114,063
121,546
4246
59,697
62,340
65,903
61,384
63,976
68,444
5362
173,184
209,300
221,731
209,488
246,015
272,962

manager
5158
120,784
129,327
145,489
124,863
131,331
156,975
5864
222,344
257,800
286,557
285,243
316,320
358,270
Head of purchasing
5567
229,770
272,197
305,381
270,236
324,450
359,653
4345
69,118
77,130
81,326
69,772
79,281
87,070
4552
83,641
95,219
102,354
87,045
96,901
109,606
Engineering
Operations
2015 Mercer LLC.
203
SWITZERLAND
USD1 = CHF0.95
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5770
280,407
314,688
384,993
348,878
427,902
542,312
4757
127,097
136,496
146,735
133,826
145,045
154,726
5366
220,264
243,990
279,698
241,463
277,940
349,293
5061
147,637
170,332
196,464
164,046
188,825
216,433
5260
171,393
189,442
200,565
199,207
225,947
240,930
4350
104,991
108,177
119,517
110,376
115,395
121,401

Experienced
4146
81,378
93,357
103,855
83,403
95,327
109,747
5668
193,849
242,765
284,314
217,769
295,582
362,790
5053
104,920
109,774
133,377
111,411
115,858
150,429
4547
73,724
79,896
89,631
73,724
81,095
95,278
Accounting manager
4960
137,920
152,262
178,293
147,897
168,599
195,179
4452
88,161
96,181
101,624
90,304
97,439
105,187
4249
77,638
81,069
87,224
78,446
82,637
88,304
Audit manager
5361
182,179
203,498
213,988
185,871
240,212
256,995
4654
106,476
113,065
120,929
109,824
117,064
128,490
4048
88,064
94,604
101,570
91,458
98,753
107,191
5061
132,684
154,323
188,058
146,191
171,512
223,014
4245
88,113
92,308
99,175
90,160
96,279
103,733
5565
223,120
277,156
311,460
250,407
328,787
377,672
5060
157,830
182,674
216,581
182,154
210,510
247,341
4752
102,540
108,337
4750
107,169
116,167
4748
84,888
86,587
Top management
Legal
Human resources
Finance
Administration
2015 Mercer LLC.
204
SWITZERLAND
USD1 = CHF0.95
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5762
194,628
209,788
236,950
234,217
251,469
298,166
5666
228,919
253,639
288,416
280,426
315,346
349,371
Marketing manager
5061
136,798
147,515
166,825
141,615
158,603
183,236
4650
132,150
147,424

Senior
4857
102,626
111,806
120,630
108,137
116,660
129,414
Sales manager
5060
130,075
141,577
159,439
151,849
166,355
184,964
5261
152,171
168,799
182,887
171,765
201,105
229,962
4550
84,623
92,340
100,226
94,983
107,487
117,869
4859
111,094
129,161
141,077
118,359
138,566
162,846

Experienced
4348
56,820
64,364
77,039
56,820
65,312
79,633
5162
149,702
161,010
174,346
165,284
180,196
197,452

Experienced
4854
103,562
109,092
116,644
106,019
113,130
122,392
5058
149,692
172,790
189,487
162,801
193,184
226,974
4960
111,069
128,156
154,602
112,832
130,602
172,253
4348
77,728
82,621
88,637
79,301
84,546
89,690
4657
105,687
113,473
120,999
113,054
122,875
131,936
Head of plant
5462
173,293
187,279
204,828
193,625
212,125
241,281
Head of production
5664
201,217
211,647
234,949
253,697
263,466
292,803
4854
105,219
112,146
119,246
114,372
119,648
127,497
4246
62,620
65,392
69,130
64,389
67,108
71,795
5362
181,663
219,547
232,587
219,745
258,060
286,326

manager
5158
126,698
135,659
152,612
130,976
137,761
164,661
5864
233,230
270,422
300,587
299,209
331,807
375,811
Head of purchasing
5567
241,020
285,524
320,333
283,467
340,335
377,262
4345
72,502
80,906
85,308
73,188
83,163
91,333
4552
87,736
99,881
107,365
91,307
101,645
114,972
Engineering
Operations
2015 Mercer LLC.
205
UNITED KINGDOM
ANNUAL COMPENSATION IN LOCAL CURRENCY (GBP), 2014
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5772
125,004
142,800
170,484
146,330
171,819
213,538
4858
48,563
53,298
61,261
50,437
57,238
67,256
5467
87,668
101,000
120,288
96,275
122,003
138,970
5060
54,839
61,827
70,000
57,888
66,822
76,913
5261
61,204
68,180
82,205
65,641
78,159
94,226
4354
33,583
37,455
41,176
35,000
39,032
42,667

Experienced
4247
22,444
24,600
27,761
22,768
25,427
27,780
5565
86,002
99,000
115,000
99,936
118,430
136,093
4754
25,887
31,062
35,000
27,411
32,399
36,152
4148
18,862
19,942
22,042
19,098
20,193
22,658
Accounting manager
4960
53,776
60,755
70,000
58,126
66,396
76,352
4452
31,664
35,837
40,587
32,284
37,121
42,879
4149
19,945
21,712
24,250
20,093
22,218
24,637
Audit manager
5260
68,385
89,086
97,582
79,694
100,818
110,635
4353
31,325
35,000
37,093
32,727
36,200
39,229
4150
23,861
25,611
28,394
24,500
26,498
29,212
4960
36,622
42,000
46,914
38,005
43,817
48,827
4245
19,967
21,299
23,344
20,351
22,508
24,961
5563
79,283
94,012
110,002
92,569
112,522
132,148
5259
63,879
72,374
86,086
67,223
77,130
91,828
4352
36,693
37,132
4651
37,913
39,463
40,688
38,806
40,575
42,970
4651
30,734
33,875
40,162
32,056
34,205
41,701
4246
20,022
24,394
26,609
20,022
25,600
26,992
Top management
Legal
Human resources
Finance
Administration
2015 Mercer LLC.
206
UNITED KINGDOM
ANNUAL COMPENSATION IN LOCAL CURRENCY (GBP), 2014 CONTINUED
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5665
86,624
101,800
119,993
100,117
120,000
137,615
5469
88,102
102,983
117,112
102,663
120,140
139,510
Marketing manager
5061
50,485
57,999
65,853
53,823
62,854
71,320
4451
28,000
30,000
34,000
28,286
31,139
35,591

Senior
4657
39,000
43,054
47,848
40,677
45,528
50,520
Sales manager
5061
51,566
57,800
64,432
54,785
61,725
70,062
5060
45,316
51,500
57,950
47,873
56,043
66,029
4352
25,500
29,040
33,338
26,276
30,664
36,004
4859
40,457
46,235
52,066
43,221
48,400
55,974

Experienced
4048
17,500
19,040
21,000
17,769
19,249
21,247
5263
58,454
64,207
72,822
61,885
70,000
81,436

Experienced
4454
31,985
35,000
37,409
32,734
35,525
38,217
4960
47,090
53,812
61,317
49,099
56,601
66,343
4960
47,031
51,200
56,398
48,601
53,580
59,728
4148
25,471
27,429
29,925
25,955
28,000
30,404
4655
32,884
35,531
37,966
33,201
35,834
38,255
Head of plant
5466
71,191
79,581
87,144
80,181
88,978
99,905
Head of production
5362
71,204
79,300
87,527
73,263
85,106
111,203
4755
35,550
39,700
45,286
36,241
41,025
45,697
4146
20,146
24,642
24,642
21,091
24,642
25,905
Engineering
Operations
5565
62,773
71,810
87,447
65,428
78,075
102,781

manager
4960
45,545
47,785
51,574
46,000
48,372
53,218
5468
85,195
94,694
104,059
99,316
107,500
118,675
Head of purchasing
5565
85,606
100,000
116,724
101,434
123,644
139,382
4247
19,474
21,273
24,016
19,933
21,944
24,804
4553
27,685
28,401
2015 Mercer LLC.
207
UNITED KINGDOM
USD1 = GBP0.62
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
5772
200,981
229,593
274,103
235,269
276,250
343,325
4858
78,079
85,692
98,495
81,092
92,027
108,134
Top management
Legal
Human resources
5467
140,952
162,387
193,398
154,790
196,156
223,435
5060
88,170
99,405
112,546
93,072
107,436
123,660
5261
98,403
109,619
132,169
105,537
125,664
151,496
4354
53,995
60,220
66,203
56,273
62,755
68,600

Experienced
4247
36,085
39,552
44,634
36,606
40,881
44,665
5565
138,274
159,172
184,896
160,677
190,411
218,810
4754
41,621
49,941
56,273
44,071
52,091
58,125
4148
30,326
32,063
35,439
30,706
32,466
36,429
Accounting manager
4960
86,461
97,682
112,546
93,455
106,751
122,758
4452
50,909
57,619
65,256
51,906
59,683
68,941
4149
32,067
34,908
38,989
32,305
35,722
39,611
Audit manager
5260
109,949
143,232
156,892
128,132
162,095
177,878
4353
50,364
56,273
59,638
52,618
58,202
63,072
4150
38,364
41,177
45,652
39,391
42,603
46,967
4960
58,881
67,527
75,428
61,104
70,449
78,504
4245
32,103
34,244
37,532
32,720
36,188
40,132
5563
127,471
151,152
176,861
148,832
180,912
212,467
5259
102,704
116,363
138,409
108,081
124,009
147,641
4352
58,995
59,701
4651
60,956
63,448
65,418
62,392
65,236
69,087
4651
49,414
54,464
64,572
51,539
54,995
67,047
4246
32,191
39,221
42,782
32,191
41,160
43,398
Finance
Administration
2015 Mercer LLC.
208
UNITED KINGDOM
USD1 = GBP0.62
Annual Base Salary
Benchmark jobs
PC range
Low
Median
High
Low
Median
High
Sales and marketing

5665
139,274
163,673
192,924
160,968
192,935
221,257
5469
141,650
165,576
188,292
165,061
193,160
224,303
Marketing manager
5061
81,170
93,250
105,878
86,536
101,056
114,668
4451
45,018
48,234
54,665
45,478
50,065
57,223

Senior
4657
62,704
69,222
76,930
65,400
73,200
81,226
Sales manager
5061
82,908
92,931
103,593
88,083
99,241
112,645
5060
72,859
82,801
93,172
76,970
90,106
106,161
4352
40,999
46,690
53,601
42,246
49,301
57,887
4859
65,047
74,336
83,711
69,490
77,817
89,995

Experienced
4048
28,136
30,612
33,764
28,569
30,948
34,161
5263
93,982
103,232
117,083
99,498
112,546
130,932

Experienced
4454
51,425
56,273
60,146
52,630
57,117
61,445
Engineering
4960
75,711
86,519
98,585
78,941
91,003
106,666
4960
75,616
82,319
90,676
78,140
86,146
96,030
4148
40,952
44,100
48,113
41,730
45,018
48,883
4655
52,871
57,127
61,042
53,380
57,614
61,506
Operations
Head of plant
5466
114,461
127,950
140,110
128,915
143,058
160,627
Head of production
5362
114,481
127,498
140,725
117,792
136,833
178,792
4755
57,157
63,829
72,811
58,268
65,960
73,471
4146
32,391
39,619
39,619
33,910
39,619
41,650
5565
100,926
115,456
140,597
105,195
125,529
165,251

manager
4960
73,227
76,828
82,920
73,959
77,772
85,564
5468
136,976
152,249
167,305
159,680
172,838
190,805
Head of purchasing
5565
137,637
160,779
187,668
163,085
198,794
224,098
4247
31,310
34,203
38,613
32,048
35,281
39,880
4553
44,512
45,663
2015 Mercer LLC.
209
ABOUT MERCER
Mercer is a global consulting leader in talent, health, retirement,
and investments. Mercer helps clients around the world advance
the health, wealth, and performance of their most vital asset their
people. Mercers 20,500+ employees are based in more than 40
countries, and we operate in more than 140 countries. Mercer is a
wholly owned subsidiary of Marsh & McLennan Companies
(NYSE: MMC), a global team of professional services companies
offering clients advice and solutions in the areas of risk, strategy,
and human capital.
2015 Mercer LLC.
210
DATA MINING & INSIGHTS

In todays competitive race to attract and retain highly skilled global talent, organisations require current,
in-depth information on everything from local statutory benefits, to salary trends, to managing a diverse
workforce. Through Mercers own extensive global presence, we collect and analyze data and insights that
help companies take the actions necessary to support their human capital strategies. You can order any of
the publications below by clicking on the title links or by visiting www.imercer.com/global.
Compensation Handbook
Global Car Policies
Global Compensation Planning Report
Global Diversity and Inclusion Handbook
Global HR Factbook
Global Mobility Handbook
Global Pay Summary
HR Atlas Asia Pacific
HR Management Terms
International Geographic Salary Differentials
M&A HR Issues around the World
Short-Term Incentives around the World
Total Employment Costs around the World

Worldwide Benefit & Employment Guidelines
2015 Mercer LLC.
211
For further information, please contact

your local Mercer office or visit our website at:
www.mercer.com
Argentina
Indonesia
Saudi Arabia
Australia
Ireland
Singapore
Austria
Italy
South Africa
Belgium
Japan
South Korea
Brazil
Mainland China
Spain
Canada
Malaysia
Sweden
Chile
Mexico
Switzerland
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Netherlands
Taiwan
Denmark
New Zealand
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India
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Copyright 2015 Mercer LLC. All rights reserved.
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2015 Mercer LLC.