I work for Oracle and we have strict measurable targets which directly have a bearing on our performance related pay. I guess TCS guyz (in fact all Indian IT companies) are used to getting the whole of their variable as part of their take home. And now that they want to cut it they have cut the salaries - hurting even more. We never get our variables as part of our take home. Its assesed and distributed 6 monthly. So if someone doesn't achieve his/her targets, he doesn't get his full variable. I guess all have to wake up to this fact. That your variable is actually variable. And its bad idea on managment par to give it as part of monthly take home