<i>&gt; The concept of a salary is to pay someone in return for work performed.</i><p>Not necessarily. Having someone retained for future needs, for example, is worth paying for in some cases. Value isn&#x27;t limited to work performed.<p>Pay is, of corse, just the point where the buyer and seller agree. There is no fundamental reason why a janitor position cannot pay the same or more than a manager, if janitors refuse to do the job for any less.