pay does not directly link to performance in the uk when someone is paid enough to enter the higher tax rate.
thats my companys policy, which is why they focus on extras such as company cars, bupa, gym membership, extra leave instead of big pay prises.
and it works.
the point im making, 60k or 100k, they should perform to the same level, aka their best.
Spot on. Once someone approaches the threshold for top level taxation youve got to either give them the payrise to offset the salary theyre about to lose through tax or find ways to recompense through extras or bonuses which most companies will do rather than the former option.