Determined by the sum of annual salaries and or wages (base rates) paid at the opening of business on the first day of the plan year or last day of prior year, e.g., Dec. 31, before any increase.

ERI's 2026 Benefits Benchmarking Survey Highlights
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United States and Canada Minimum Wage Updates - June 2026
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National Compensation Forecast April 2026
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Compensation Strategies for Remote Work and Organizational Culture – Fall 2025
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Planning Global Compensation Budgets for 2026 - January 2026
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Common Compensation Terms and Formulas - January 2026