... the size of the company plays a major role: in a small company with up to 50 employees, managers are paid an average of 98,000 euros per year, while in a medium-sized company with 250 to 500 employees they earn an average of 112,000 euros. In comparison, a manager in a large corporation with more than 5,000 employees receives an average of 154,000 euros in total direct remuneration, which is almost 60 % more than a manager in a small company. "Size matters: management positions in larger companies involve more complex tasks and place greater demands on the skills and commitment of their employees. This also has an impact on salary. On the other hand, managers in smaller companies often have more direct responsibility due to flatter hierarchies," says Hans-Carl von Hülsen.