This handbook provides guidelines for HR managers who need to establish or improve their wage and salary program. It tells how to analyze jobs and write job descriptions in order to determine appropriate pay levels, how to budget, how to audit and review the wage and salary program, how to conduct performance appraisals and set merit pay levels. It addresses relevant legal issues, salary surveys, incentive issues, benefits, and perquisities, and the interaction between the wage and salary program and payroll. The author is president of Management Resource Group, Inc., a human resources consulting firm. He has held HR positions with Chemical Bank and Bank of Toyko prior to his consulting practice.