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The objective of this work is the study of skill and competency-based pay systems and the verification of the results of their applications by Brazilian companies, thus expanding knowledge of the subject and obtaining subsidies for its systematization. The work was carried out through a multiple case study methodology, with a descriptive and explanatory character. In the first part of the work the fundamentals of salary administration, the traditional techniques and the skill and competency-based techniques are discussed. In the second part, the presentation and analysis of the collected data, through seven case studies, is developed. The practical results of the adoption of skill and competency-based pay systems were researched seeking coincidental aspects in the studied cases and establishing comparisons with the recommendations and forecasts from the literature related to the subject. The general characteristics of the systems, the difficulties found in their implementation and their continuity perspectives were investigated as well. In the presentation of the results the aim was to typify the adopted models, concerning their structures and foundations. The study concluded that the advantages forecasted in the literature, such as the alignment of pay systems with the strategic goals of the companies, the incentive for the development of individual skills and competencies, the increase of flexibility in the performance of professionals, in general, are confirmed by the companies researched. This indicates that such systems present significant advantages over job based systems, for which they are an alternative. It was also concluded that the trend is of continuity and development of the adopted models. There were other findings, like the adoption of skills and competency-based systems to support important organizational changing processes, the lack of a single standard for such systems, and the prevalence of those that focus on base salary. On the other hand, persistent problems were found, despite having been forecasted by the literature and representing threats to the systems. Such problems can be attributed to cultural aspects of the companies, like the habit of considering the job as a main reference or even to failures in the conception of pay systems, like isolated implementation of competency-based management in Human Resources subsystems, the lack of resources for competencies training and development, failures in communication of the system to the employees and vague descriptions of the competencies or unavailability of instruments for their evaluation. Finally, suggestions are presented for new research and studies which increase knowledge not only about the quantity of companies which use skills and competency-based pay systems in Brazil, but also the reasons why it is not applied by a larger number of companies. Other suggestions are also presented, like new studies about methodologies for the elaboration of salary surveys and the development of indicators to measure the performance of skills and competency-based pay systems.

Remuneração por habilidades e competências: um estudo de práticas em empresas brasileiras