With the agreement of a bonus, employees are involved with a specific percentage of the company`s economic success. It is a success tax that is independent of the contribution of employees to the success of the company. On the other hand, goal agreements must define the objectives that must be achieved and influenced by staff to support them. At the end of the fiscal year will occur to assess the performance of the employee will be decided by which, whether the objectives have been met or not. If it is exclusively the sales performance of the company, which is not very influenced by the employee, it is a bonus.  Economically, agreements are concluded on the basis of a target to be achieved up to a specified date, which in practice is set in the context of evaluation interviews.  Different methods can be used to assess objectives. An effective tool is the balanced scorecard. In achieving objective control, it is important that it be transparent to staff and that it is seen as fair.
 A disadvantage for the employee is the risk of losing the bonus of the agreement by objectives if he does not achieve the objective.  The PTA signed in September 2012 maintained the medium-term inflation target of 1-3%, but also asked the Governor to “… average inflation close to the 2% target point.”  Reserve Bank`s new governor Graeme Wheeler said the 2% target would help “better anchor inflation expectations.”  The PTA also provided for a greater focus on financial stability, with the reserve bank also having to monitor asset prices in the economy.  In a commentary on the PTA of September 2012, Westpac`s chief economist Dominick Stephens said that the requirement to monitor asset prices, the reserve bank … a mandate to raise interest rates in response to a boom in house prices, even if consumer price inflation was low.  Staff evaluation is simplified by well-defined objectives that also assist the employer with ownership in the redundancy process, since the average benefit is defined or agreed with the employee. The scale of redundancy can therefore be strengthened to the detriment of the worker. In addition, the agreement eases staff control over well-defined objectives.
The annual inflation range was changed in September 2002 in a PEZ signed between Finance Minister Michael Cullen and the reserve bank`s new governor, Dr. Alan Bollard. The basement of the target range was increased to 1% (which led to a range of 1 to 3%) and the Bank was ordered to adopt a “medium-term forward-looking approach to achieving price stability,” with annual inflation expected to remain “on average over the medium term” within the target range.  Other PTAs were signed in May 2007 and December 2008 without changing the range of inflation targets. “A 4% target would reduce the monetary restrictions on the zero interest rate threshold, resulting in weaker economic downturns. This benefit would be minimal, as 4% of inflation does not significantly harm an economy.”  New Zealand`s annual inflation rate has recently returned to the Reserve Bank`s medium-term inflation range. Annual inflation stood at 1.3 per cent in the December 2016 quarter and rose to 2.2 per cent in the March 2017 quarter, ending a two-year period below the lower end of the range.