Compensation Glossary

# A B C D E F G H I J K L M N O P Q R S T U V W - Z

Top Heavy Plans

A qualified plan in which the share of benefits allocable to key employees is more than 60%. The plan may be subject to special accelerated vesting provisions and minimum contribution rates.

Previous

Top Hat Plans

Next

Top-Down Budgeting

POPULAR BLOGS

POPULAR BLOGS

The Top Machine Learning Skills in Demand in 2026

Read More

Emerging AI Skills in Demand in 2026

Read More

United States and Canada Minimum Wage Updates - July 2026

Read More

View All Blogs

Explore Compensation Solutions

Pay Equity

Salary Survey Management

Shift Differentials

View All Solutions

WHITE PAPERS

Top Performing White Papers

National Compensation Forecast April 2026

Read More

Compensation Strategies for Remote Work and Organizational Culture – Fall 2025

Read More

Planning Global Compensation Budgets for 2026 - January 2026

Read More

View All White Papers

Popular Searches

Dues and Membership Fees General Salary Increase Single-Rate Pay System Hiring Rate Current Assumption Whole Life Insurance Percentile Completion Bonus Minimum Premium Plan (MPP) Relation of Earnings to Insurance Clause Market Index

Featured White Paper

Common Compensation Terms and Formulas - January 2026

Includes the latest updates: Compensable factors, defined benefit plan, job leveling, lead differential, shift differential and more.
Salary structure formulas and strategies

Download Now