Variable pay plans are increasingly popular worldwide as ways of attracting and retaining talent. So today we look at some of the key things to think about when setting one up -including trickier aspects, such as whether employers can 'clawback' pay if an employee fails to deliver. Emanuela Nespoli, partner of our Italian member firm, Toffoletto de Luca Tamajo tells us all about it.

Check out Emanuela's article on variable pay, plus a comparison table covering the rules in 24 countries here.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.