39.9%Bottom-up (target-based)
39.9% of organisations in the lumi HR community answered “Bottom-up (target-based)” on how the bonus pool is funded (base: 143 UK organisations, 2026 H1).
Figures describe organisations in the lumi HR community, not a random sample of UK employers.
How UK organisations answered
| Answer | Share of organisations |
|---|---|
| Top-down (profit share)alternative | 33.6% |
| Bottom-up (target-based)common | 39.9% |
| Hybridalternative | 26.6% |
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 the main bonus pool is generated: top-down from profit share, bottom-up from targets, or a hybrid of both. See the methodology for how the base is built, how not-applicable answers are handled, the public floor, and which organisations are excluded.
Source: lumi HR, UK Reward Metrics, September 2026, lumihr.co.uk/metrics/how-the-bonus-pool-is-fundedLast updated 19 September 2026 · Data licence: CC BY 4.0 for the figures in the CSV download.
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