Base Salary Research Articles

PELATIHAN PERHITUNGAN PAJAK PPH PASAL 21, PASAL 23, DAN PPH PASAL 4 AYAT 2 KEPADA KEPALA SEKOLAH, BENDAHARA, ADMINISTRASI SMP KOTA TANGERANG SELATAN GUGUS 02

The purpose of the PKM activities is to maximize the performance of principal, treasurer, administration of SMP Kota Tangerang Selatan cluster 02. The focus is on school treasurer tasked with handling the use of BOS funds. BOS Treasurer has a tax obligation that is somewhat different than the government treasurer in general. Procedure of calculation of PPh article 21 on employee's salary is derived from calculating the entire gross income of a month which includes basic salary and allowances, then reduced by the existing deduction, then calculated net income a year. The PKM research object is the principal, treasurer, administration of SMP Kota Tangerang Selatan cluster 02. The problem is derived from the lack of knowledge and the school principal, treasurer related to the tax problems in the use of BOS funds (school operational Assistance). The training Program that will be provided by experts in the field of tax is expected to provide knowledge related to tax calculation of article 21, article 23, and PPh article 4 paragraph 2 to the principal, treasurer, SMP administration of Tangerang City South Cluster 02.Keywords: Training, tax calculation of article 21, article 23, and PPh article 4 paragraph 2

Composição da remuneração de professores de redes de ensino estaduais

Neste artigo a composição da remuneração docente é estudada com base nos planos de carreira. O objetivo é analisar a movimentação na carreira e respectiva diferenciação no vencimento base e as vantagens pecuniárias permanentes e transitórias que compõem a remuneração dos professores. Trata-se de estudo bibliográfico e documental com investigação dos planos de carreira de 12 estados brasileiros, em vigor no ano de 2014. Verificou-se que os planos de carreira preveem diferença no vencimento base por formação, tempo de serviço, formação continuada e avaliação de desempenho e que o conjunto de vantagens pecuniárias é bastante diversificado. A partir dos dados analisados, buscou-se indicar aspectos que devem ser considerados na composição da remuneração tendo em vista à valorização do professor. Com destaque para a importância de o vencimento base ser o principal componente da remuneração.

Gender-Pay Equity in Academic Neurosurgery at United States Public Universities.

BackgroundCompensation has historically been unequal for men versus women in medical fields, particularly in surgical subspecialties. ObjectiveWe analyzed associations between gender and compensation and identified factors associated with compensation among male and female academic neurosurgeons in the United States (US) public institutions.MethodsThis is a cross-sectional study of available data for the 2016-2017 fiscal years associated with male and female neurosurgical faculty from public, academic institutions within the US. The data used for analysis included total annual salary, which consisted of the base salary and additional compensation. Other gleaned data included faculty demographics, training, and academic appointments. The male and female neurosurgeons' data were separated into two respective gender groups and then were compared. Predictors of compensation were identified using univariable and non-imputed and multiply-imputed multivariable statistical models.ResultsThe cohort was comprised of 460 neurosurgery faculty members (female n=34; male n=426). Total annual salaries were comparable between the genders. Females were more likely to be younger (p=0.001), to have completed neurosurgery training recently (p=0.003), to have had fellowship training (p=0.011), and to have lower h­-indices (p=0.003) compared to males. Males and females differed in academic ranks (p=0.035) and neurosurgical subspecialties (p=0.038). Midwest (abeta)=-US$337,516.7, p=0.002), South (abeta=-US$302,500.5, p=0.003), and West (abeta=-US$276,848.8, p=0.005) practices were independent predictors of lower annual compensation. Chair position (abeta=US$174,180.3, p=0.019) and associate professorship (abeta=US$126,633.4, p=0.037) were independent predictors of higher annual compensation. Gender was not a significant predictor of total annual compensation.ConclusionsTotal salaries were not different between male and female neurosurgeons in public, academic institutions in the US. Gender was not a significant predictor of total annual compensation. This study is applicable to public institutions in states with Freedom of Information Act reporting requirements.

The effect of transparency on the gender-based compensation gap in surgical disciplines within a large academic healthcare system.

Female representation in surgery and surgical subspecialties has increased over the last decade. Studies have shown a discrepancy in compensation in the field of surgery, and several groups have advocated for increasing transparency as a primary solution to decrease this gender salary gap in surgery. The aim of this study was to evaluate differences in compensation between genders in surgical specialties within a large academic healthcare system. Using a public compensation database from January 1, 2016 through December 31, 2016, this retrospective observational study analyzed salaries of full-time faculty surgeons within a large multi-institutional academic healthcare system. Surgeons included those who were employed for the entirety of 2016 and were full-time faculty who were then stratified according to surgical specialty and rank. The median base and median total salaries were compared between male and female surgeons with adjustment for rank and surgical specialty. There were 170 surgeons from eight surgical subspecialties included in the study with 29% being female (n = 50). Overall, unadjusted and adjusted median total salaries were significantly lower for female compared to male surgeons by $121,578 and $45,904, respectively. The three subspecialties with the highest compensation had a median total salary of $558,998 and had a high male to female ratio (3.7 male to 1 female), whereas the three subspecialties with the lowest compensation had a median total salary of $376,174 and had a male to female ratio of 1.5 male to 1 female. In a large academic healthcare system with transparent and publicly accessible salaries, the gender compensation gap in surgery persists. In conjunction with transparency, future academic institutions should consider a value-based, objective compensation plan with personal and systemic introspection of traditional gender biases, in efforts to circumvent the impact of gender on salary.

PNS184 SALARY BENCHMARKS AND COMPENSATION DISPARITY AMONG GLOBAL HEALTH ECONOMICS, OUTCOMES RESEARCH AND MARKET ACCESS (HEOR/MA) PROFESSIONALS BASED ON A 2019 SELF-REPORT SURVEY

To identify median annual base salary and bonus, and identify salary disparity among HEOR/MA professionals by age, gender, ethnicity, job level, years of experience, employer type, and geography. A descriptive, cross-sectional web-based survey was fielded from April to July 2019 to individuals directly employed in HEOR/MA, recruited from the HealthEconomics.Com global subscriber database (N=25,000). Self-reported salary, bonus, benefits, job satisfaction, and career success factors were collected. Results were stratified by job level, years of experience, employer type, and geography. All included respondents (n=306) reported salary details and met inclusion criteria for directly working in HEOR/MA. The mean (standard deviation, SD) gross annual base salary was $149,708 ($93,172) while the median was $144,500 USD in this sample. Mean salaries were highest in Pharma/Biotech companies ($177,274; SD: 76,560) and lowest in academia ($93,624; SD: $55,994). Across all respondents, HEOR/MA professionals in North America reported the highest salaries (mean: $170, 660; median: $175,750). HEOR/MA professionals working in biopharma in the United States earned considerably higher median base salaries ($203,000) compared with counterparts in Europe ($96,500) and Asia ($53,500). Regional differences were noted within the US as well: Pharma/Biotech in the Median base salaries for men were $17,495 higher than for women, without considering other demographic or professional factors. This global survey provides insight into self-reported industry benchmarks for salary, bonus, and benefits, and helps identify HEOR/MA salary disparity among different job sectors and professional/demographic factors. Due to the self-report nature of the data, additional research should be conducted to validate this study and address limitations in external validity.

Situational analysis of livestock activity in the parish of Palmales in the Canton of Arenillas

The objective of this research was to carry out a situational analysis of livestock activity in five sites in the parish of Palmales in the canton of Arenillas (Ecuador), with the purpose of contributing to generate strategies to improve productivity on the livestock farms of each producer and in the same way that they can benefit from all programs or advice from government entities that are an important factor for financial development and growth. Farms dedicated to specialized dual-purpose livestock production with record management, production systems, level of training, and formal livestock sales were characterized. An empirical methodology was followed, using the descriptive method in the field and the logical deductive method in the office, where the location of the research was located with its due coordinates and limitations. The questionnaire consisted of twelve questions such as the age of farmers, level of education, location of the herd, management, number of animals, marketing and financing problems, among others. In the results found 86% of the cattle ranchers have incomes below the unified basic salary, the cattle activity that 95% practice has an extensive production system, it is concluded that the cattle situation of the cattle producers have small farms dedicated to the extensive exploitation, where 57.1% have a number of animals included between (10 and 30) heads of specialized cattle for the double purpose production that are in the category of small producers.

Prediction of Job Applicant Salary and Designation using Machine Learning

This system is aimed toward developing a central recruitment process system for the HR Group for an organization. This system is fully supported by recruiting a candidate for a job supported their performance within the interview and their test scores are analyzed to predict their basic salary once a year. Some features of this system are getting to be creating vacancies for candidates, storing application data, and Scheduling interviews, Interview process initiation, storing Interview results for the candidate and eventually Hiring of the candidate. Reports could even be required to be generated for the use of the HR group. This project “Hiring Dataset Analysis” could also be a windows application during which the candidate details store by admin then attends the drive. Supported the results of the qualification the job seekers are getting to be shortlisted. For freshers, the drive is getting to be conducted at some venue after the shortlisting of the chosen candidate. The tiny print of the particular company drive, venue & Date of the examination are getting to be made available to them through the online site. Functionality and Features of the candidate profile, posting new recruitment programs by company, publishing new carrier guidance placement programs by Admin, Viewing Resumes by company, Viewing payment by candidate, Company profile management.

Executive Compensation Packages and Customer Acquisition of Selected Deposit Money Banks in Lagos State Nigeria

Executive compensation is a major strategy being employed by deposit money banks to achieve steady growth in their customer acquisition efforts. The banks face series of challenges including inability to achieve consistent service excellence which had negatively impacted on new customer acquisition. The study examined the effect of executive compensation package on customer acquisition of selected deposit money banks in Lagos State, Nigeria. The study employed cross sectional survey research design where four hundred and twenty-nine copies of the research instruments were administered to purposively selected respondents who were senior and executive staff of the selected banks. The result of multiple regression analysis revealed that base salary (B = 0.217, p = 0.000) and recognition (B = 0.123, p = 0.012) have positive and significant effect on customer acquisition while supplementary benefits (B = 0.017, p = 0.568) and executive bonus (B = 0.044, p = 0.175) have positive, but insignificant effect on customer acquisition. The study concluded that executive compensation has positive effect on customer of selected deposit money banks in Lagos State, Nigeria. It was recommended that attractive compensation management should be instituted to ensure that executive staff are adequately remunerated to facilitate their performance with less distractions.

Issues of rationing and determining the total costs of technical service of livestock equipment

The most important main points of the improved methodology for determining the costs of maintenance and repair of livestock equipment with the use of a number of standards are considered, the features of accounting and planning of this type of work (technical service of livestock equipment) are noted. The general provisions of the methodology for calculating the basic salary are given, depending on the choice of the form of payment for labor by the service for maintenance and repair of livestock equipment. To simplify these calculations, a justification is given for establishing a single general coefficient that takes into account accruals on the basic salary of workers when performing various types of work by specialists of farms (accrual of additional wages of workers, deductions for social insurance and the level of overhead costs from the basic salary) , etc.

How you pay matters: performance-related pay and learning by exporting

This paper argues that the extent of learning by exporting (LBE) depends on which pay system a new exporting firm pre-adopts. This is because performance-related pay enhances the absorptive capacity of new exporting firms by meeting the increased demand for labor quantity and quality. To empirically examine the argument, I use the Korean firm-level survey of business activities from 2006 to 2015, which provides information that identifies the export status, classifies pay-system types, and estimates total factor productivity. To control for self-selection into export markets, I use a combination of matching techniques and difference-in-differences. Empirical results reveal that the LBE exists instantaneously in the overall sample. Interestingly, new exporting firms pre-adopting a merit bonus are more likely to obtain significant and sizeable productivity gains from exporting than are ones without a merit bonus, regardless of whether a basic salary ties employee’s performance or not, i.e., merit pay or seniority-based pay. The results from various robustness checks support the main results.

PENGARUH KOMPENSASI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (STUDI: PERAWAT RS TELOGOREJO SEMARANG)

Quality human resources were one of the key factors for the success of a business. Based on the data obtained, employee performance at telogorejo hospital in semarang shows fluctuating figures that tended to decrease in 2018. Through the results of preliminary studies, it could be seen that there were indications of a decrease in employee job satisfaction caused by compensation and work motivation. Thus, decreased job satisfaction was thought to caused a decrease in employee performance. This typed of researched was explanatory researched that explains between variables through hypothesis testing. Sampling using a convenience sampling technique as many as 177 respondents who were nurses telogorejo hospital semarang.Data collection techniques using questionnaires and literature studied. This researched uses quantitative analysis with validity, reliability, correlation coefficient, determination coefficient, regression analysis, t-test with the help of ibm spss version 16. 0 and sobel analysis to test the effect of intervening variables. Based on the results of the studied indicate that compensation and work motivation partially had a significant effect on job satisfaction, job satisfaction had a significant effect on performance, job satisfaction could mediate the effect of compensation on performance as a partial intervening variable and could mediate the effect of work motivation on performance as a partial intervening variable. The advice given to improved employee performance was to considered nurses' input on the policy of base salary that must be adjusted to the workability of nurses, as well as to determine the number of individual achievement incentives. To increase work motivation by applying a sensed of openness between nurses and company leaders as well as establishing fraternal relations between each nurse, and regular training needs to be held to improved the ability of nurses in providing health services so that it will affect nurse job satisfaction which ultimately affects employee performance.

Introducción de marca de banano orgánico en el mercado ecuatoriano

El objetivo del estudio es proponer un plan de marketing para introducir una marca de banano orgánico. La fruta tiene un potencial de crecimiento de consumo. El artículo se centra en proponer bases para las asociaciones o empresas bananeras en cuanto a la comercialización del producto. Se aplicó una metodología de tipo transversal, con trabajo de campo y utilización de instrumentos como encuestas, entrevistas, observación directa. El público objetivo que se ha identificado son mayoritariamente mujeres entre los 20 a 40 años de edad, con remuneración mensual superior a un salario básico unificado, pertenecientes a la clase social media-alta, que cuidan del bienestar propio; tendientes al consumo de alimentos saludables que contribuyan a la sostenibilidad medioambiental. Con respecto al mix del marketing se formularon estrategias de packaging, etiquetado, propuesta de valor; se estimó el precio en base a los costos de la competencia; se propone un canal corto entre productor, mayorista y cliente final; los medios publicitarios definidos son offline y online, garantizando el impacto y visibilidad del producto en el mercado.

Desenvolvimento profissional docente na perspectiva da participação sindical: diálogos propositivos para qualificação do plano de carreira dos professores municipais de Santa Maria/RS

This work aims to contribute to the professional development of teachers with a view to qualifying the activity time, as well as to highlight the protagonism of the union in this process. The objective of understanding how the Career Plan of the Magisterium of the Municipal Education Network of Santa Maria/ RS, from the right to hour activity can contribute to the professional development of teachers, as well as the union can be a protagonist in this process. The methodological approach was based on Collaborative Research (IBIAPINA, 2018) with data construction from Dialogical Circles (HENZ,2015) and understanding and interpretation from the perspective of Hermeneutics (GADAMER,1999), as well as using documentary analysis. The research showed the need to comply with Law 11,738/08, which, in addition to a basic salary floor, determines 1/3 of the teacher's workload for activities planning and training, preferably in the context of schools and transforming the school and classroom into a research and reflection environment on practice. Therefore, the defense of career plans as a reference instrument for the struggle of teachers in the realization of professional appreciation and guarantee of rights culminated in the construction of a proposal for the Department of Municipality of Education to with strategies for Teacher Professional Development.

Study on compensation mechanism reform of primary healthcare institutions in Zhejiang province

Objective To evaluate the new compensation mechanism for primary healthcare institutions in Zhejiang province, in terms fairness, performance, incentive mechanism and sustainability in pilot areas. Methods Evaluation indicators were constructed based on stakeholder theory, fairness theory, expectation theory and sustainable development theory.Focus group interviews were conducted with stakeholders and quantitative data were collected through questionnaires. Meanwhile, the financial compensation, income and expenditure and equivalent data were collected from such institutions the four pilot areas, with quantitative data subject to descriptive analysis. Results This study found the reform used reasonable proportion funds allocated(the proportion basic salary for employees was lower than 50%)and adjustment factors(1.0-1.8)of different primary healthcare institutions to guarantee the fairness the reform; the increase equivalents(the per capita equivalents medical staff in pilot counties had increased from 38.435 million in the previous year to 42.590 million equivalents)reflected the performance outcomes the reform. The incentive and sustainability the reforms were the weak parts. These were mainly due to the fact that the internal distribution system primary healthcare institutions failed to make corresponding reforms. Conclusions The reform the compensation mechanism based on the equivalent method has changed medical staff′s perception the distribution funds. The principle of more pay for more work and the use information technology to capture equivalents have improved the enthusiasm primary medical staff and the operational efficiency these institutions, thus, making reform generally scientific and reasonable. Key words: Primary healthcare institutions; Compensation mechanisms; Work equivalents; Evaluation; Zhejiang province

The Echoes of History, a Personal Professional Meditation

CLA JOURNAL 141 The Echoes of History, a Personal Professional Meditation Therí A. Pickens Hello Therí. This is Jill Reich calling from Bates College. I’m very pleased to be calling and… and… uh perhaps you can think why and that is that we would very much like to have you to join us on the faculty here at Bates. So, I’m calling to talk about an offer. Um, it’s Tuesday afternoon about uh 5:30. I’ll be in the office for about another half hour. You can reach me tomorrow at uh 207-786-6066. I’m afraid I’m going to be at meetings most of the evening. Uh, but I’m going to send you an email and, uh, we really look forward to talking and hope that uh we can work something out so that you can join us here at Bates. Thanks, Therí, and I’ll talk to you soon. Bye-bye. This voicemail is from Tuesday, March 8, 2011. It was a moment of professional triumph. It was also a moment of fear. I had an offer for a tenure-track job, but I had to negotiate the parameters. I hasten to add that few of us know the art of negotiation and seldom do we learn in graduate school. Though I had great mentors (still do!), this process was daunting nevertheless. I needed to negotiate aspects of my career that most junior faculty think about: a base salary increase, course reduction for the first two years, start-up funds, teaching development, and a deeper reserve of conference travel funds. Books like The Academic Job Handbook advise job seekers on best practices in contract negotiation. Noticeably absent, for me at least, was advice on how best to negotiate aspects of my career related to my disability: digital access to my classroom so that I could teach remotely in case of illness, physical access to both my office and classrooms in case of inclement weather, accessible housing within scooter distance to the campus, increase in the yearly conference funding allowance because traveling with a disability is expensive. When Bates’ former Dean of Faculty Jill Reich called to “work something out,” I am certain that she knew she would need to consider my disability. Nonetheless, joining the faculty at Bates seemed like it would be an exercise in trying to create a separate but equal working space1 in a place where ableism was assumed to be a common denominator between employees. I am grateful that Drs. Dana Williams and Kendra R. Parker saw fit to include me in this necessary publication. I want to give a special thank you to Dr. Shanna Benjamin for her adroit assistance in helping me make this rage eloquent (pace Brittney Cooper). 1 The reference to Plessy v. Ferguson is very much intended. The separate but equal doctrine still exists as part of the de facto segregation for the disabled. 142 CLA JOURNAL Theri Pickens Though the conversations about my disability and my tenure-track life were supposedtobeseparate—thatis,mydiscussionswithadministratorsaboutcontract terms that were negotiable and our dialogues about disability accommodations that I was legally entitled to—they happened with the same parties during the same meetings. Simultaneously negotiating my contract perks and outlining disability needs risked conflating the two and negating the urgency of the latter. In other words, adding my needs for disability requests to the list of terms I was already negotiating could have been viewed as asking too much or understood as interchangeable with other requests. For example, could administrators read my desire for more conference funding as an exploitative move that was all about being able to travel more on Bates’ dime?2 The dean could have asked whether an increase in base salary meant that I could personally underwrite costs associated with creating accessible housing. Ultimately, in a town where most housing near the campus is owned by the college and none of it is accessible, the school had to create the parameters for me to be able to join the faculty and work at Bates. Plainly put, I cannot work where I cannot live.3 Further, these requests for access were not...

UK Vice Chancellor Compensation: Do They Get What They Deserve?

The compensation received by UK Vice Chancellors (VCs) has been on an upward trend in re- cent years and attracted a lot of negative media attention. In this paper, we examine whether VC compensation is excessive. Using a panel dataset covering the academic years 2007/2008 to 2016/2017, we develop a model to predict expected VC compensation to determine whether VCs are over- or undercompensated. Our model finds that VCs are not overcompensated regarding their base salary, but some are overcompensated in terms of their benefits and pension contributions. However, there is very little difference in terms of characteristics of over- and undercompensated VCs, indicating that on average, UK VCs receive the compensation they deserve. For robustness purposes, we employ a variety of alternative model specifications and subsamples which all support our findings.

The Labor Market Effects of Expanding Overtime Coverage

This paper studies the employment and income effects of a federal proposal in 2016 to expand overtime coverage to additionally cover salaried workers earning between $455 and $913 per week ($23,660 and $47,476 per annum). Although the policy was unexpectedly nullified a week before its proposed effective date, using detailed administrative payroll data covering one-sixth of the U.S. workforce, I find clear evidence that firms nevertheless responded to the policy by bunching workers' earnings at the new $913 exemption threshold. On average, the base salary of directly affected workers who remain employed increased by 1.4%. Meanwhile, for every hundred workers who would have gained coverage under the policy, 10 jobs were reclassified from salaried to hourly. Preliminary analysis also suggests that there may have been negative employment effects. Examining the distribution of these margins of adjustments, I find that the positive income effect accrued entirely to workers who were bunched at the $913 threshold but would otherwise have earned between $720 and $913 per week, whereas the reclassification and negative employment effects were spread across jobs paying within the entire range of newly covered base salaries.

Noncompetes and Other Post-Employment Restraints on Competition: Empirical Evidence from Trade Secret Litigation

Noncompete clauses in employment agreements are both common and controversial. An estimated 28 million Americans—nearly 20% of the U.S. workforce—are currently bound by a noncompete. The traditional view that noncompete agreements can facilitate increased productivity by encouraging employers to invest in employee training has been challenged by numerous legal and economics scholars, who contend noncompetes hinder employment options for skilled workers and limit information spillovers, which are both vital drivers of innovation. Based on these claims, several states have recently limited the enforcement of noncompetes, and similar legislation is pending at the federal level. Despite their widespread use, empirical research regarding noncompetes is fragmented and incomplete. In particular, there have been few empirical studies based on actual employment agreements. This paper helps fill an important gap in the existing literature. Using a novel dataset of over 500 employment agreements that have been publicly disclosed in trade secret litigation in federal court, it finds that noncompetes are more frequently enforced against technical and sales personnel than high-ranking corporate executives. In addition, it finds that noncompetes are common for employees with a base salary below $100,000 per year and that California-based employees are significantly less likely to be bound by a noncompete. The implications of these and other findings from the dataset are discussed in the final section of the paper.

The practice of employee motivation via salary in the private economic sector of the People’s Republic of China

This article is dedicated to motivation of employees of the private economic sector of China. The author examines the practices of employee stimulation via salary, as well as practice of stimulating productivity through bonus program. It is noted that the system of employee motivation via salary in the private economic sector of PRC does not significantly differ from the practices implemented in the public sector or other market economies. Chinese private companies almost entirely integrated the market tools for stimulation of workforce productivity, patterned after the examples of capitalist countries. The majority of private sector enterprises are characterized with fringe benefits to basic salary, when the size of remuneration directly depends on hitting the individual and collective planned targets. The salary is being regularly indexed depending on conjuncture of the job market, productivity of the company and employees. In addition to the main salary, the base of the salary consists of payment for the volume of completed work, bonuses, various incentives and compensations. Raises for continued employment play the smallest role in size of the salary. A substantial part of the fringe benefits is actually taken by the Chinese companies out of the salary budget for the purpose of minimizing the tax burden for the company.

Predictors of Annual Base Salary for Health Economics, Outcomes Research, and Market Access Professionals in the Biopharmaceutical Industry.

Analysis of salary data for health economics, outcomes research, and market access professionals in biopharmaceutical space plays an important role in hiring talent, benchmarking remuneration, and evaluating income discrepancies. To (a) identify predictors of annual base salary (ABS) for health economics, outcomes research, and market access professionals who participated in the 2017 Global Salary Survey by HealthEconomics.Com and (b) evaluate salary-related gender disparity among survey respondents. 501 professionals from the HealthEconomics.Com global subscriber list participated in a survey that assessed salary, bonus, benefits, and job satisfaction in June 2017. Two multivariable regression models identified significant predictors of ABS for U.S. and non-U.S. regions separately. Analysis of variance determined interaction effects between gender, organizational size, job title, and people management responsibilities separately. Of the 501 respondents, 385 were included in the analysis because they reported ABS. Median ABS for male (n = 117) and female (n = 111) U.S.-based respondents was $172,500 and $162,500, respectively. For male (n = 75) and female (n = 65) non-U.S.-based respondents, the median was identical at $92,500. Mean (SD) ABS between male ($180,534 [$77,755]) and female ($165,113 [$64,604]; t [226] = 1.62; P = 0.106) U.S. respondents was not significantly different. Mean (SD) ABS for male ($110,900 [$65,898]) and female ($98,039 [$48,639]; t [138] = 1.30; P = 0.196) non-U.S. respondents was not significantly different, as well. Multivariable regression models for U.S. and non-U.S. respondents accounted for 62.7% and 63.9% of variance in ABS (P < 0.001), respectively. In both models, significantly higher salaries were associated with professionals aged > 40 years; biopharmaceutical employment; having a PhD, PharmD, or MD; and having a job title of president or director (all P < 0.05). After controlling for covariates, gender was not statistically significantly associated with ABS. Age, organization type, terminal degree, and job title were significant predictors of higher salaries inside and outside of the United States. Additional research should be conducted to increase generalizability of results, which were based on a convenience sample. No funding supported this research. Shah and Peeples are employed by HealthEconomics.Com, which administered the survey used in this study. The authors report no other potential conflicts of interest.