勞工退休金新制已於今年七月正式上由於公司配合?制至少需提撥6%的薪水至員工的退休金中，因為額外支出增加，將改變現有的公司薪資管理制度。老闆為了調整底薪佔總薪資的比例，逐漸採用過去只有業務人員的「底薪+獎金」之「浮動薪資制」薪資結構取代傳統的固定薪資制。 本研究採用文獻分析法及個案研究法針對加州健身中心及亞歷山大健康休閒俱樂部進行研究分析，以瞭解現行實施浮重薪資制度前後對各業者及健身教練所造成之利弊及影響，並總結出：一、好的浮動薪資制度可以讓教練和健身產業業者彼此有更好的獲利並製造雙贏的局面。二、不好的、未經協調的或是過度強調公司獲利的浮動薪資則會導致人才的大量流失，並且致使健身產業及練的收益和報酬上有雙方的損失。

The new Labor Pension Act has put into practice since July 2005. Employers shall make monthly contributions for the Labor Pension Fund into the individual accounts at the Bureau of Labor Insurance for employees eligible to this Act. Because of no less than 6% of each employee’s monthly pay need to be contributed, the increased payments would change the companies’ current salary structure. In order to cope with the changes, floating salary (base pay + bonus) structure as normally used for salary positions, will gradually substitutes the traditional fixed salary system. This study focuses on two institutions: California Fitness and Alexander Healthy Club. Literature analysis and case study approaches are used to determine: Firstly, Whether the new floating salary structure benefit both the health club operators and the fitness coaches to create a win-win situation; Secondly, whether the poorly implemented pay system or overly profit-focused floating salary structure would cause suitable personnel to move away from the industry and therefore harm both the operators’ profit and fitness coaches’ welfare.