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Abstract

The payment system (salaries and fringe benefits) is deemed to be a key factor towards enhancement of efficiency, effectiveness, creativity, innovatiton as well as life quality of human resources.
In this article, a series of processing is explored which includes: 1) explanation of the payment system design in six stages.
2) conclusion of theoretical studies in two parts: conceptual
features (in three models) and methodological features (in four methods ).
3) collection and analysis of data required to design the payment
system and presentation of value, legal, economic, comparative
and fieldwork studies.
4) determination of the principle governing the emolument
payments in conjunction with compensatory and valuational factors entitled "payment system".
5) calculation of the pay rates in rials and financial load on the governmental budget.
6) Finally the last stage delves into the implementation of the
designed payment system.
M. R. Mehregan, Ph.D.