EN
The subject of links between remuneration and phases in the development cycle is rarely approached in Polish literature. Studies primarily concentrate on identifying the impact of the development cycle phase on the makeup of the remuneration portfolio. The study results as presented in this article identify the interdependence between organization strategy its personnel strategy, including remuneration strategy, its objectives, and its instruments with phases of the development cycle in Polish companies. They also point to the use of deferred income as well as the stimulating and destimulating aspects of its application as related to the development cycle phase.