Journal of Human Resources Management and Labor Studies

An Analytical Overview of the Transfer of Employee Remuneration Practices in Slovakia
Dr. Jana Cocuľová, PhD

Abstract
The article deals with the issue of transfer of selected human resource management (HRM) practices, employee remuneration, from the parent company to subsidiaries in the host country. This study compares the remuneration of workers in subsidiaries of multinational companies (MNCs) and local companies located in Slovakia, testing statistically significant differences in the use of specific forms of remuneration (extraordinary bonuses, regular bonuses, shares, cafeteria employee benefit system). The research sample consists of 194 HR managers of MNC subsidiaries and local companies operating in Slovakia, out of which 92 are managers of subsidiaries and 102 are managers of local companies. The rate of use of various forms of compensation was determined through a Likert scale, in which HR managers were asked to respond on a scale from 1 (not a commonly used form of compensation) to 5 (the most frequently used form of remuneration). In order to fulfil the objectives of the study, 4 hypotheses were formulated and tested using the Student's t-test. The research results confirmed only one hypothesis, which shows that the remuneration systems in the subsidiaries of MNCs and local companies do not differ significantly, thus we can speak of a low rate of transfer of HRM practices tested.

Full Text: PDF     DOI: 10.15640/jhrmls.v3n2a6