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5.1 EMRUSR 08-13-2024Ji Elk River amft . Municipal Utilities UTILITIES COMMISSION MEETING TO: FROM: ERMU Commission Mark Hanson —General Manager MEETING DATE: AGENDA ITEM NUMBER: August 13, 2024 5.1 SUBJECT: 2024 Compensation Study Update ACTION REQUESTED: Approve Pay Plan, Implementation Scenario, and Implementation Date BACKGROUND: At the July 2024 commission meeting, the Commission received and discussed Baker Tilly's proposed options for a market leading base pay plan and a market lagging base pay plan. The respective plans (attached) are approximately 2% above/below the average market maximum. Staff sought commission direction in three areas: which base pay plan (leading or lagging), which implementation scenario (closest step, current step, or years in position) and a preferred implementation date. The Commission expressed a desire to be market leading in pay but deferred selection of a pay plan until the influence of performance -based compensation (PBC) programs on total compensation could be better understood. Commission members also expressed a preference to implement a new pay plan via the current step scenario and recommended an August 27, 2024, implementation date if a new pay plan is approved. A thorough discussion occurred whether PBC programs should be considered when defining what it means to be market leading. In other words, if you are market leading in base pay, but your talent competition is market leading and offers a PBC program, you are not market leading in total compensation. To better understand this issue, the Commission directed staff to provide additional information regarding the PBC programs of ERMU's comparable peers in the compensation study. For reference, our current Utilities Performance Metrics and Incentive Compensation (UPMIC) policy was adopted December 2012 with the following description: This is a company performance -based program designed to incentivize employee commitment towards the company's success. Divided into categories representing core values of the company and again into sub -categories that are quantifiable, this program is designed to track goals that require companywide support of the employees to continually achieve. When the employees work together as a team to achieve these goals, the company recognizes a corresponding increase in value to our customers. Page 1 of 2 56 DISCUSSION: As stated last month, six of the ten comparable peers surveyed have existing PBC programs. Three of those peers were municipal utilities, and three were private sector peers. The three municipal peers have similar PBC programs. All three focus on the performance of the individual, not the company. Employees qualify for incentive pay based on either specific criteria or an annual performance evaluation by their manager. If incentive criteria are exceeded, the individual is awarded additional pay. Depending on the utility, the additional pay is either a percentage of base pay (ranging from 2%-8%) or an additional step increase. The private sector utilities are more focused on company -wide performance. One bases their incentive compensation around business improvement savings. If yearly goals are met, all employees share equally in an incentive payout of up to 20% of identified savings (up to a $2500 cap per employee). Two other private sector peers have companywide programs that are very similar to our UPMIC with performance metrics around safety, reliability, member service, continuous improvement, financial, etc. Employees receive an annual incentive payment based on the company's overall "scorecard" performance. One utility stated they use an annual predetermined flat amount, regardless of wage for non-exempt staff (as opposed to a percentage of wage). The other uses a payout scale that ranges from 3% to 10% of base wage for non-exempt employees, with an average of 5-8% over the last several years. Payout levels for both firms increased for managers and directors (depending on position). Our UPMIC is more than just a form of "at risk" compensation. It was specifically designed to bring the company together as one team by having every employee contribute to its success. All ERMU employees take ownership and pride in their respective roles in maximizing the potential payout. Staff will ask one another across departments how they're doing and what's holding them back. It often serves as a form of friendly competition as well. Since its inception in 2013, it has been paid out at the maximum rate four out of eleven (4/11) years. The average payout is 94.5% of the maximum payout (see the attached table for more information). If the Commission desires to modify the UPMIC, options include decreasing the payout amount, increasing the criteria goals (i.e. making it harder to achieve), changing criteria focal points (i.e. do away with retention and use annual performance review completion rate instead), changing the criteria weighting, or any combination of such options. Proposed adjustments could be discussed at the Wage and Benefit committee and brought before the Commission in time to review/approve before the 2025 UPMIC performance period begins (January 1, 2025). NEXT STEPS: Once a pay plan, implementation scenario, and effective date are approved, Baker Tilly will provide a final report documenting the process, results, and approvals. Staff will update our payroll system with the approved plan, implementation scenario, and effective date. ATTACHMENTS: • Proposed Pay Plan Options • Utilities Performance Metric Incentive Compensation Payout History Page 2 of 2 57