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Home Categories Salaries & Compensation Base salary is the employee’s standard salary rate and does not include benefits, bonuses, allowances or other compensation. A bonus is financial compensation in excess of the recipient’s normal payment expectations. The chief technology officer (CTO) is the chief executive who is responsible for managing the research and development (R&D) of an organization as well as its technology needs. Dependent care benefits include tax credits and employee benefits, such as child care benefits, for caring for their dependents. Employee stock options are offered by companies to their employees as stock compensation plans. ESPP is a program where employees can purchase company shares at a reduced price. EI benefits are provided by the Government of Canada. Fringe benefits help companies recruit, motivate and retain highly skilled employees. A lien is an order that directs a third party to confiscate assets, usually wages from a job or money in a bank account, to pay off an unpaid debt. The glass ceiling is a colloquial term for a social barrier preventing women from advancing to leadership positions.