DFT Games Studios Fair Pay Policy

1. Purpose
DFT Games Studios is committed to fostering a diverse, inclusive, and equitable workplace. This Fair Pay Policy ensures that compensation for equivalent roles is proportional to each employee’s country of residence, reflecting local purchasing power and cost‑of‑living, while maintaining competitive standards globally.

2. Scope
This policy applies to all DFT Games Studios employees—full‑time, part‑time, and contractors—regardless of location, hire date, or contract type.

3. Guiding Principles

  • Equity: Employees performing equivalent work receive proportional base pay considering local economic conditions.
  • Transparency: The methodology for calculating adjustments is documented and available to all employees.
  • Fairness: Data sources and adjustment factors are chosen impartially and reviewed regularly.
  • Compliance: All compensation adheres to applicable local laws, tax regulations, and industry standards.

4. Definitions

  • Reference Salary (S₀): The benchmark salary for a given role, set at the Dublin, Ireland level.
  • World Bank PPP (PPPᵢᵂᴮ): The original PPP value in international dollars as published by the World Bank for country i.
  • Normalisation to Ireland: To set Ireland as the baseline (1.0), we divide each country’s World Bank PPP by Ireland’s PPP. If PPPᴵᵂᴮ represents Ireland’s World Bank PPP, then:

    Normalized PPPᵢ = PPPᵢᵂᴮ ÷ PPPᴵᵂᴮ

  • Purchasing Power Parity Index (PPPᵢ): The normalised PPP index for country i. By construction, PPP₀ (Ireland) = 1.0.
  • Adjustment Factor (Aᵢ): Equal to the normalised PPPᵢ, so:

    Aᵢ = PPPᵢ = PPPᵢᵂᴮ ÷ PPPᴵᵂᴮ

5. Pay Structure Pay Structure**
For any equivalent role:

Country‑Adjusted Salary (Sᵢ) = S₀ × Aᵢ

  • S₀: Position‑level salary band midpoint in euros, tied to Dublin market rates.
  • Aᵢ: Adjustment factor for country i.

Example:

If S₀ = €60,000 and PPP₀ = 1.00 (Ireland), and PPP₁ (Country X) = 0.70, then:
A₁ = 0.70 ÷ 1.00 = 0.70 → S₁ = €60,000 × 0.70 = €42,000

6. Data Sources & Review

  • Primary Source: World Bank PPP tables (most recent release).
  • Secondary Source: Numbeo Cost‑of‑Living Index, for cross‑validation.
  • Review Cycle: Annual January review to update PPP indices and base salaries.

7. Implementation

  • Onboarding: New hires are assigned the country‑adjusted salary upon offer.
  • Existing Employees: After policy adoption, adjustments take effect at the first payroll cycle.
  • Mid‑Year Joins or Transfers: Salaries are recalculated pro rata based on the start date and local index.

8. Exceptions & Special Circumstances

  • High‑Cost Roles: Certain functions requiring rare skills may include premium allowances.
  • Local Legislation Overrides: The higher figure prevails if local minimum wages or regulations mandate higher pay.
  • Hardship Locations: Temporary hardship premiums may apply at management discretion.

9. Roles & Responsibilities

  • HR Team: Maintain data sources, calculate adjustment factors, and communicate changes.
  • Line Managers: Explain salary offers to candidates and current team members, and address queries.
  • Finance Department: Ensure payroll systems apply correct country‑adjusted salaries and deductions.

10. Communication & Transparency

  • Policy and calculation methodology are published on the public company’s website.
  • Employees may request individualised salary breakdowns and adjustment data.

11. Policy Review & Updates
This policy is reviewed annually or as needed to reflect significant economic shifts, legal changes, or strategic requirements—amendments approved by the Executive Leadership Team.

Last reviewed: January 6, 2025