Overview

Reviewer-Based or Employee-Based Budgets?

Currently, our comp cycle functionality supports two general approaches to budgeting:

  1. Reviewer-Based Budgets:
    1. This approach enables administrators to allocate budgets to whichever reviewers they want and for the budget recipients to then allocate budgets down their management / review chain
    2. This is the approach Aeqium users who select the “Reviewer” option under “Assign budget per” will use
    3. Additional documentation on this functionality can be found later on in this guide: Reviewer-Based Budgets
  2. Employee-Based Budgets:
    1. This approach enables admins to assign budget contributions at the employee-level and have each reviewer get a budget equal to the total amount budgeted for employees in their org
    2. This is the approach Aeqium users who select the “Employee” option under “Assign budget per” will use
    3. Additional documentation on this functionality can be found later on in this guide: Employee-Based Budgets

Screen Shot 2024-06-13 at 12.43.38 PM.png

Generally speaking, you should use Reviewer-Based Budgets when you already know how much budget each reviewer should get, want Reviewers of Reviewers to control the budgets of reviewers underneath them, or both.

Comparatively, you should generally use Employee-Based Budgets when you need to dynamically calculate budgets, want reviewers’ budgets to change based on whom they are reviewing, or both.

Note on Budgeting for Hourly Employees

For your organization’s budgeting calculations, please note that all salary numbers shown in comp cycles in Aeqium reflect employees’ annual salaries. If your company uploaded HRIS data on hourly employees, our system automatically annualizes that hourly rate using the following formula: Hourly Salary * 40 * 52 = Annual Salary

Note on Budgeting in Foreign Currencies

Aeqium defaults to having comp cycle budgets be in USD but, if you select a different currency to use as your cycle’s Base Currency, your budgets will be in that currency instead.

Reviewer-Based Budgets

Background:

When should you use Reviewer-Based Budgeting?

Reviewer-Based Budgeting facilitates top-down budget distribution across a compensation cycle. It provides administrators with the full freedom and flexibility to allocate budgets to any employees they see fit, and, if you want, for the recipients of their budget allocations to go on to allocate budgets down their management / review chain. Reviewer-Based Budgeting enables administrators and reviewers to select how far down the review chain budgets can be allocated.

If your organization wants to provide budgets to certain groups of reviewers, have budgets that don’t reflect cycle eligibility, and/or give senior reviewers control over budgets for leaders below them, then you should use Reviewer-Based Budgets in Aeqium.

How do Reviewer-Based Budgets work in a compensation cycle?

Reviewer-Based Budgets do not need to be finished or even started when you create a compensation cycle. Instead, they can easily also be configured and allocated after the compensation cycle has been created.

However, it is important to note that the order of budget allocations directly follows the management / review chain specified for your compensation cycle. Aeqium users and reviewers who are not administrators can, if you’d like them to, allocate budgets exclusively to the employees they are responsible for reviewing.

Similarly, it is also important to recognize that when a review chain is altered, the values of budgets that have been allocated will not change. However, depending on the change, Aeqium may automatically create an allocation of 0 budget. This enables an individual who was previously not a reviewer, but became one mid-cycle, to see the previously allocated budgets of employees under them in the review chain. Further information on this feature is provided in the “Review Chain Changes” section of this document below.

Administering Reviewer-Based Budgets

If you have not already, please reference Aeqium’s guide to running compensation cycles as an administrator: Comp Cycles Admin Guide

Budget Creation

The first action an administrator should take to utilize this approach in their compensation cycle is to select the “Reviewer” option under “Enable Budgets”. There are two ways to accomplish this, both of which entail using the Budget section of the compensation cycle settings modal shown below. First, administrators will see this page when they initially configure a compensation cycle. Second, administrators can return to this page at any time by navigating to “Edit Settings” in the top right of the compensation cycle user dashboard.

Screen Shot 2024-06-13 at 12.52.28 PM.png

After selecting “Reviewer”, you can select from a list which comp cycle columns you want to create budgets for:

Screen Shot 2024-06-13 at 12.55.19 PM.png

The list of columns available to create budgets for includes our default Salary, Bonus, Equity, and Total Cash columns (if you’ve enabled them in your cycle), as well as any custom columns you’ve created that have column-type Base Currency, Cash Increase, or Equity Award. This guide covers using custom column budgets in detail in the Custom Column Budgets section below.

Budget Allocation

Once the Reviewer-Based Budget option is chosen and you’ve selected which columns to create budgets for, an administrator can begin allocating budgets to any reviewers in their comp cycle.

After clicking “Add a Budget Recipient” and selecting a recipient, you will be able to define budget amounts for each compensation component for that recipient:

Screen Shot 2024-12-30 at 2.58.50 PM.png

For a reviewer’s budget for a given compensation component (salary, bonus, etc), Aeqium gives you the ability to define both an overall ‘Org Budget’, as well as a partial ‘Team Budget’. Org Budgets cover adjustments for the entire org (direct and indirect reports), while Team Budgets are portions of Org Budgets. Team Budgets are for adjustments on just their direct reports.

For example, let us say that we have a cycle with only 4 reviewers. Mr. Boss is a reviewer-of-reviewers, and Reviewers A, B, & C all report to him:

Note that the actions taken in this administrator view will not be finalized until the user selects the “Save and Close” button at the bottom of the modal. After administrators save, any budget allocations they created will then appear in the recipient’s charts for budget.

Importing Budgets

In addition to manually entering budgets, admins can also import them:

Screen Shot 2024-09-10 at 12.42.09 PM.png

Other Budget Settings

Screen Shot 2024-06-13 at 1.10.43 PM.png

  1. Allocating / Editing Budgets - Admins can choose for Reviewers of Reviewers (RoRs) to be able, or not be able, to allocate budgets to the reviewers beneath them (or edit those already assigned). If RoRs can allocate budget, they will see and be able to use the “Your Org’s Budgets” tab in your comp cycle:

    Screen Shot 2024-12-30 at 3.36.30 PM.png

  2. Going Over Budget - Admins can allow reviewers to submit their reviewers while being over budget, or block them from doing so.

Budget Monitoring

Currently, Aeqium provides three distinct ways for administrators to monitor allocated budgets across their entire company. First, administrators can return to the budget configuration window where they initially allocated budgets, shown in the image below. The budgets table contains budgets allocated directly by administrators, as well as ones allocated by users who are not administrators (if you’ve allowed that). In addition to monitoring budgets, administrators also have the ability to edit and delete budgets on this page.

Screen Shot 2024-07-18 at 3.40.33 PM.png

Second, administrators can see all budgets and track reviewers’ spend on the Cycle Monitor tab of comp cycles. After selecting the budget you want to view, you’ll see each reviewer’s budget and spend on the org chart.

Screen Shot 2025-04-28 at 8.53.00 PM.png

Third, administrators can preview what a non-administrator user’s view will look like before the cycle is opened. To do so, they can select the Preview Cycle button in the top left of their compensation cycle dashboard. If you’ve enabled reviewers to allocate budgets to reviewers beneath them, you can then view the My Org’s Budgets tab to get a more in-depth look at what a specific user will see.

Screen Shot 2024-12-30 at 3.40.34 PM.png

Custom Column Budgets

As mentioned above, using Reviewer-Based Budgets enables you to define budgets for any custom columns you’ve created that have column-type Base Currency, Cash Increase, or Equity Award. We cover each of these column types separately below:

  1. Custom Base Currency Columns:
    1. Because they are in Base Currency, you’ll need to be careful not to populate them with Local Currency values.
    2. A custom column with type Base Currency is not linked by default to any other columns, so you should use them for standalone budgets.
    3. If you want to create a budget that is a component of a larger budget (ex: Merit Increase budget is a piece of overall Salary Increase Budget), you can still use Base Currency columns, but will need to connect them with formulas.
  2. Custom Cash Increase Columns:
    1. Cash Increase columns use local currency values, but Aeqium automatically converts everything to Base Currency when calculating budget impacts.
    2. Cash Increase columns are automatically linked to our default Salary, Target Variable, and Total Cash columns, so should generally only be used for budgets that are a component of an overall Salary or Total Cash budget.
    3. Cash Increase columns allow reviewers to enter increases as a percent or amount, but are more complicated to use as a result. Please reach out to [email protected] if you think you may want to use them.
  3. Custom Equity Award Columns:
    1. Note that the format of these columns depends on whether you’ve selected to view equity columns in shares or currency values.
    2. Equity Award columns behave similarly to Cash Increase columns in that they are automatically linked to our default Proposed Equity column, so you should only use them for budgets that are a component of an overall equity budget, or if you’re not using an overall equity budget.

Miscellaneous

Budget Deletions

Budget deletions become complicated when taking into account the hierarchical structure of a compensation cycle. As a result, there is one behavior in Aeqium that is implicit when a budget allocated to a user is deleted.

To illustrate this behavior, imagine that Director A has a budget and their direct reports, Managers B and C, have budgets. If Director A’s budget is deleted, Manager B and C’s budgets will be deleted as well. This cascading delete takes place with the intent that, by deleting a budget from someone higher up, a user is most likely indicating that the people under them will also not need to worry about budgets.

Screen Shot 2024-07-18 at 3.42.16 PM.png

Screen Shot 2023-05-08 at 1.04.58 PM.png

Aeqium provides confirmation modals for both admin and reviewer budget deletions to ensure a budget deletion doesn’t happen accidentally.

Review Chain Changes

Review chain changes are another action that makes tracking budgets intricate. The implicit behavior here is an automatically created budget of 0 in some circumstances.

An example would be if there are Non-reviewer A without budget and Reviewer of Reviewers B with budget. If Non-Reviewer A is changed to now be the reviewer of Reviewer B’s, then Reviewer A will be allocated a budget of 0.

The purpose of this behavior is to enable Reviewer A to be able to view Reviewer B’s budget. Because reviewers who have not been allocated a budget cannot see any budgets, this behavior allows reviewers, in the event of a review chain change, to become aware of any preexisting budgeting that occurred and potentially make changes. Reviewer B’s budget will not change, nor will any budgets they allocated to their subordinates, unless an administrator or Reviewer A makes those changes explicitly.

Duplicating Cycle Budgets

It is important to note that, if you want to duplicate a cycle that was created before May 2023, the budgeting method you selected and budgets you assigned will not duplicate over.

Exporting Cycle Budgets

If you need to get your reviewer-based budget allocations out of Aeqium and into a spreadsheet, you can easily export budgets using the “Export As” button (right above the table of budget allocations).

Employee-Based Budgets

Still need help?

Don’t hesitate to reach out to us at [email protected] for issues with the platform or feedback. Support channels within your company are a better choice for questions about policy or your specific cycle.