UK reward metrics · Incentives & Recognition

How do UK organisations handle adjusting formulaic bonus outcomes?

Source lumi HRBase 266 organisationsFieldwork 2026 H1

38.3%Yes — by a committee, documented

38.3% of organisations in the lumi HR community answered “Yes — by a committee, documented” on adjusting formulaic bonus outcomes (base: 266 UK organisations, 2026 H1).

Figures describe organisations in the lumi HR community, not a random sample of UK employers.

How UK organisations answered

No — the formula outcome is final 18.8% Yes — by a committee, documented 38.3% Yes — by managers 32% Yes — informally, undocumented 10.9%
Adjusting formulaic bonus outcomes (base: 266 organisations, 2026 H1). Percentages percentages may not sum to 100 because of rounding.
Adjusting formulaic bonus outcomes: share of organisations by answer
AnswerShare of organisations
No — the formula outcome is finalrare18.8%
Yes — by a committee, documentedcommon38.3%
Yes — by managersalternative32%
Yes — informally, undocumentedrare10.9%

Common, alternative and rare describe how each answer sits against the community: the most chosen answer is common; an answer chosen by fewer than one in five organisations is rare.

Definition

How far judgement can override a bonus formula's result, from no discretion through documented committee discretion to undocumented adjustment. See the methodology for how the base is built, how not-applicable answers are handled, the public floor, and which organisations are excluded.

Cite this figure
Source: lumi HR, UK Reward Metrics, September 2026, lumihr.co.uk/metrics/adjusting-formulaic-bonus-outcomes
Last updated 19 September 2026 · Data licence: CC BY 4.0 for the figures in the CSV download.

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