Resumo

DUARTE, Carlos; ESPERANCA, José Paulo  e  CURTO, José Dias. Determinants of remunerations within Portuguese firms. Rev. Portuguesa e Brasileira de Gestão [online]. 2007, vol.6, n.3, pp.62-80. ISSN 1645-4464.

The main purpose of this work is the inquiry and explanation of the determinants of the different forms of remuneration in Portugal. Although the existence of several studies on remuneration, so far it had not been presented studies shedding light on which determinants firms stand for their pay practices. This study identifies the set of characteristics of the companies and collaborators that explain the amount and the probability to have variable remuneration and which the determinants are of base pay, using a ‘standard collaborator’ for comparison. The results reveal that variable remuneration is more common in top levels, in the commercial area, in small companies, affiliates of foreign companies (but with inferior amounts) and for collaborators with higher levels of education.Concerning profitability, there is a positive relation with the probability of existence of variable remuneration. However, the values of variable remuneration are higher in lower profitable companies.

Palavras-chave : Variable Compensation; Agency Theory; Internal Labour Market; Tobit Model.

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