Shared Goals Program (SGP) places emphasis on work group, or work unit, accomplishment.

Goals for the work group are pre-established. All participants share the same goals. Such plans often provide for an individual component, so managers can provide specific objectives for individual participants. These two incentive elements--group and individual--may be linked or unlinked. In unlinked designs, performance on one measure does not affect payout on another measure. In linked designs, performance on one measure DOES affect payouts on the other measures. The link design may be a hurdle ("x" must be accomplished before "y" is paid), or a multiplier (performance on "x" times performance on "y" provides the final payout).

Target incentives are a percent of base salary or a flat dollar amount. Payouts are normally capped at twice the target incentive amount. Individual 360 degree ratings may also contribute to the group's score.