Two job offers rarely arrive in the same shape. One has a higher salary; the other has a bonus, better leave and a shorter commute. The headline salary is the easiest number to compare and often the least informative one. In US private industry, for example, benefits made up 30.0% of what employers spent on compensation in June 2026, according to the Bureau of Labor Statistics: USD 14.07 of every USD 46.89 per hour worked.
This checklist puts both offers on the same footing in four passes: list the money, put a value on the extras, score what money doesn’t measure, then check the risks.
Before you start: get both offers broken down in writing
You can’t compare what you can’t see. Ask each employer for a written offer that shows:
- base or basic salary, and each allowance listed separately;
- any bonus or commission, and whether it is guaranteed or discretionary;
- benefits: health cover, retirement contributions, leave, flights or relocation support;
- contract type and length, probation period and notice period;
- start date, job title, reporting line and place of work.
Asking for a breakdown is a normal request. An employer that won’t put the basics in writing has told you something already.
Pass 1: the money checklist
Guaranteed cash
- What is the guaranteed annual cash once you add salary and every fixed allowance? Convert both offers to the same period and, if they are in different countries, the same currency.
- If the jobs are in different cities or countries, how far will that money go after housing, schooling and transport costs?
- When is the first salary review, and is it guaranteed or discretionary?
Variable pay
- Is the bonus contractual, target-based or entirely discretionary? Ask what proportion of target was actually paid in recent years.
- For commission, what share of people in the role hit their target last year?
- For shares or options, how long is the vesting period, is there a cliff before anything vests, and what happens to unvested awards if you leave? Treat equity in an unlisted company as uncertain until you understand how and when it could become cash.
Retirement and end-of-service benefits
These differ sharply by country, so check the rules where each job is based. Three examples:
- United Kingdom: under automatic enrolment, the minimum total pension contribution is 8% of qualifying earnings, of which the employer must pay at least 3%, according to The Pensions Regulator. For 2026/27, qualifying earnings fall between GBP 6,240 and GBP 50,270 a year. An employer paying more than the minimum is adding real value.
- United States: the IRS explains that your own contributions to a 401(k) are always 100% vested, but employer contributions can follow a vesting schedule, for example 100% after three years of service, or graded from 20% in year two to 100% in year six. Leave early and you may lose part of the employer’s money.
- United Arab Emirates: end-of-service gratuity for private-sector expatriate employees is calculated on the last basic wage, not the total package (Article 51 of Federal Decree-Law No. 33 of 2021). Two offers with the same monthly total can produce very different gratuities if their basic salaries differ.
Health and family cover
- Who is covered: you only, or your spouse and children too? Who pays for dependants?
- What are the excess, co-payments and annual limits?
- In the UAE, MoHRE’s health insurance scheme has required private-sector employers to provide health insurance for their workers since 1 January 2025, with a basic package priced at AED 320 a year. The scheme’s list of targeted emirates names Sharjah, Ajman, Fujairah, Ras Al Khaimah and Umm Al Quwain; Abu Dhabi and Dubai have their own health insurance rules, so check with the health authority there. MoHRE adds that dependants can access the same benefits and prices, but that is not the same as the employer paying for them, so ask. This is general information as of November 2026, not legal advice; MoHRE’s number is 600590000.
Pass 2: put a value on the extras
Now turn the differences into one comparable annual figure. The table below is illustrative only, with invented numbers in a single currency. Use your own figures.
| Item (per year) | Offer A | Offer B | How to value it |
|---|---|---|---|
| Guaranteed salary and allowances | 240,000 | 222,000 | From the written offer |
| Bonus | 0 | 18,000 | Target bonus multiplied by the share usually paid (here, 20,000 × 90%) |
| Employer retirement or end-of-service value | 7,200 | 11,100 | What the employer adds or accrues for you in a year |
| Family health cover you would otherwise buy | 0 | 9,000 | Quote for equivalent private cover |
| Commuting cost | −12,000 | −3,000 | Fuel, parking, fares |
| Comparable value | 235,200 | 257,100 |
In this example, the offer with the lower salary is worth more. That happens often, which is why this pass matters.
Don’t forget time. A commute of 50 minutes each way, five days a week, adds up to 400 hours a year over 48 working weeks. Decide what an hour of your time is worth to you and include it if the difference is large.
Pass 3: score what money doesn’t measure
Some of the biggest differences between jobs never appear in an offer letter. Pick the five or six factors that matter most to you, give each a weight, and score each offer from 1 to 5. Again, the figures below are illustrative.
| Factor | Weight | Offer A | Offer B |
|---|---|---|---|
| The work itself: scope, interest, impact | 30% | 4 | 3 |
| Manager and team | 25% | 3 | 4 |
| Learning and promotion prospects | 20% | 5 | 3 |
| Flexibility: hours, remote work, leave | 15% | 2 | 4 |
| Stability of the employer | 10% | 3 | 4 |
| Weighted score | 3.55 | 3.50 |
A near-tie is useful information. It tells you the decision rests on the money from Pass 2, or on the one factor you care about most. If your gut disagrees strongly with the total, your weights are probably wrong. Adjust them honestly rather than adjusting the scores.
How to score the hard-to-judge factors
- Manager: how did they describe success in the first six months? Were they specific, or vague?
- Team: why is the role open? A new role suggests growth; repeated vacancies in the same seat suggest something else.
- Learning: is there a training budget, and do people actually use it? What happened to the last person in the role?
- Flexibility: is remote or hybrid work written into policy, or agreed informally by a manager who could leave?
- Stability: for a listed company, published results are a starting point; for a start-up, ask how long its current funding will last.
Pass 4: check the risks
- Probation: how long is it, and what notice applies during it?
- Notice period: a long notice period protects you, but it also makes the next move slower.
- Repayment clauses: will you have to repay relocation, sign-on or training costs if you leave within a set period?
- Restrictions: does either contract contain a non-compete or non-solicitation clause that limits your next job?
- Relocation: if one offer involves moving country, what happens to your residence and your family’s if the job ends early?
Read the full contract before you accept either offer, not just the offer letter. If a clause matters to your decision and you don’t understand it, ask the employer to explain it in writing.
Questions to ask each employer before you decide
- “Could you send the offer broken down into salary, each allowance and each benefit?”
- “What proportion of the target bonus has been paid for this role in recent years?”
- “Which family members does the health cover include, and who pays for them?”
- “When is the first pay review, and how are increases decided?”
- “Why is this role open?”
- “When do you need my answer?”
The last question matters. Know your deadline before you start comparing, so you aren’t forced into a decision halfway through.
Mistakes that skew the comparison
- Comparing a monthly figure with an annual one, or a gross figure with a net one.
- Counting a discretionary bonus as if it were guaranteed.
- Ignoring tax differences when the jobs are in different countries.
- Letting the first offer set your expectations before the second one arrives.
- Choosing on a single factor you weighted at 10%.
After you decide
Tell both employers promptly. A short, courteous decline keeps the door open.
Illustrative message: “Thank you for the offer and for the time your team gave me. After careful thought, I’ve accepted another role that is a closer fit for me at this stage. I’d be glad to stay in touch.”
Then update your records while the details are fresh. Keeping your career profile current makes the next comparison easier, and you’ll find answers to related job-offer questions in our resume and career questions section.
Frequently asked questions
Is it acceptable to tell an employer I have another offer?
Yes, if it is true. Be factual and polite, and don’t invent figures. It often prompts the employer to clarify its own offer or deadline.
Should I accept a lower salary for better career growth?
Sometimes. If the lower-paid role scores clearly higher on learning and promotion prospects and you can afford the difference, it can pay back over a few years. Score it honestly in Pass 3 rather than assuming.
How do I compare offers in two different countries?
Convert both to the same currency and to net annual income after tax, then adjust for the biggest living costs in each place, usually housing, schooling and transport. Check retirement and end-of-service rules in each country, because they differ widely.
Sources
- Compensation costs for private industry workers averaged $46.89 per hour worked in June 2026, US Bureau of Labor Statistics
- Making contributions to your pension scheme, The Pensions Regulator
- Retirement topics: Vesting, Internal Revenue Service
- Federal Decree-Law No. 33 of 2021 Regarding the Regulation of Employment Relationship and its amendments (Article 51), Ministry of Human Resources and Emiratisation
- Health insurance scheme, Ministry of Human Resources and Emiratisation