Objective:

this work aims to propose an alternative for distribution of incentives by levels.

Methodology:

distribution by levels is obtained through a simple linear regression between the distribution of incentives assigned to each agent and the amount demanded according to their level in the ladder structure.

Results:

the proposed solution manages to exactly distribute the available resource among all agents, presenting a simple and practical implementation. Three examples are included that illustrate the application of this new method, highlighting the differences as compared to both the usual and proportional distribution modes.

Limitations:

the simple linear regression used assumes a linear relationship between the level and incentives, which may not reflect the complexity of some organizational structures.

Originality:

the distribution solution developed in this work offers an interpretation in terms of individual performances, which expands its applicability to various areas.

Conclusions:

our distribution proposal acts as a mediator between the usual and proportional distributions. It is observed that the usual distribution favors the lowest performance levels, while the proportional distribution benefits the highest levels.

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