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二代接班系列(六)-徵才及留才計畫
在台灣的企業發展史裡,所謂第一代經濟起飛的年代,當時叱吒風雲的企業家,到了這個年代,逐漸也走向了退休的時刻。而當強人離去之後,到底第二代或是專業經理人能否良好的接班,往往決定了一家公司未來的命運。
不管你是多知名的企業,多有錢的公司,對於徵才這件事情上,往往都沒有那麼的容易,畢竟所謂的找工作涉及了太多的層面。優秀的人也許因為家庭因素不能加班,不優秀的人雖然努力,但卻趕不上天賦的差距。所以讓人佩服的公司,他往往會有一套自己的徵才手法,也許是跟學校合作,也許是透過獵人頭的公司服務,去尋覓良好的高階主管。而每一個新主管的上任,都會對公司的組織文化架構帶來重大的改變,越高階的主管越是如此。
就算公司找到了好人才,如何留住人才也是個困擾,「員工獎酬」相關工具應用因此應運而生。一般來說員工獎酬相關工具,簡略可區分為:財務性獎酬及非財務性獎酬。
1. 財務性獎酬:調薪、員工分紅及獎金、訂定久任獎金/離職辦法及認股權留才計畫等。
2. 非財務性獎酬:職務升等、福利政策等。
在眾多獎酬工具中,調薪、員工分紅、獎金及職務升等等,對高階主管的效果比較不明顯。以調薪為例:員工於調薪當下會受到激勵,但難把員工的努力與未來公司獲利做連結,因此留才及激勵效果有限。而且調薪會提高公司的勞保、健保、勞工退休金提撥等二次成本。因此在如何培養專業人才的同時,讓員工長久服務於一間公司,建議可採用「認股權留才計畫Employee Stock Ownership Plans (ESOP)」作為留才工具使用。常見的認股權留才計畫有:
1. 員工認股權(Stock Option):可採新股發行或以庫藏股發放。
A. 獎勵未來而非獎勵過去,員工與股東利益較一致,。
B. 公司短期現金流量壓力較低。
C. 公司先節稅,員工執行權利後才繳稅。
D. 非工資,不會課二代健保補充保費。
E. 可能有股權稀釋問題(新股發行時)。
2. 虛擬股票(Phantom Stock):無實際發放股權,到期係以「現金」發放。
A. 「員工認股權」之優點都有。但不會稀釋股本,而且可以減少發行權證或日後發行新股之行政成本。
B. 公司的現金支付壓力較大(較適合現金流量比較充裕的公司)。
C. 公司不能先節稅。
3. 限制型股票(RSU):只可採新股發放。
A. 「員工認股權」之優點都有。股市環境不佳時,不會因公司股價下跌而受損,仍具獎勵留才效果。
B. 有股權稀釋問題。
例如:Jacky集團成立新的事業體,事業體的成長值得期待,但短期現金不足又不想讓公司的股權被稀釋,這時,公司就適合第一種方式選擇庫藏股搭配員工認股權(Stock Option)當成留才的工具。既不會影響資金的調度,也因為新創發展快速,未來股票增值幅度高,人才有更高誘因替公司賣命。
二代接班的過程中,「員工」是公司最重要的資產,以上僅舉一些常見好用的認股權留才工具給大家做運用,讓大家有好人才的同時,也可以順利把人才留下來,創造員工與公司雙贏的局面!