You may have survived your company's latest round of layoffs, but that doesn't mean you're out of the woods yet.

　　A growing number of employers are resorting to salary cuts as the recession drags on. This month alone, A.H. Belo Corp., publisher of the Dallas Morning News, and the Atlanta Symphony Orchestra have announced pay reductions of as much as 15%.

　　At some companies, the cuts affect only executive and senior management levels, but many others are adopting an across-the-board approach or tiered salary reductions. Some companies are imposing permanent cuts, and some are promising to return employees to their full pay -- eventually.

　　In some cases, companies are trying to confine the pain to higher levels of management. Recreational-vehicle maker Winnebago Industries Inc. in Forest City, Iowa, implemented a tiered salary cut in March. Chief Executive Bob Olson took a 20% pay cut, and other senior executives took a 10% cut; all other salaried employees' pay was reduced 3%. In February, Hewlett-Packard Co. CEO Mark Hurd took a 20% reduction, and other employees will forfeit between 2.5% and 15% of pay, following similar moves in January by Advanced Micro Devices Inc. in Sunnyvale, Calif.

　　Rob Katz, the chief executive of Vail Resorts Inc., a mountain resort chain based in Broomfield, Colo., employing 15,000 people, is forgoing his 2009 pay and taking a 15% pay cut in 2010. His employees will give up between 2.5% and 10%, depending on what they earn. The cuts took effect in April.

　　A January survey by global outplacement firm Challenger, Gray & Christmas found that of 100 human-resource professionals surveyed, 27.2% reported that their companies have imposed a salary freeze or cut. A February survey of 245 large U.S. companies conducted by human-resource consultants Watson Wyatt Worldwide found that 4% of companies plan to reduce salary over the next year, with 7% already implementing pay cuts.

　　Until the current recession, the practice of imposing pay cuts has been 'very rare,' says John Challenger, chief executive officer of Challenger, Gray & Christmas, despite recent calls for capping executive salaries and bonuses.

　　Other companies have imposed cuts but also added incentives to recoup lost salary. In March, law firm Thompson Hine instituted a pay cut for the first time since the Great Depression. The firm's roughly 200 associates and nonpartner lawyers, whose salaries typically start in the low $100,000s, were forced to take a $17,500 decrease.

　　'This was an unusual and aggressive step,' says David Hooker, managing partner at the Cleveland-based law firm. 'I was nervous [because] anytime you do something like this, it creates anxiety.' The caveat: Lawyers who bill 1,750 hours can recoup $7,500 of their lost pay, and those who bill 1,900 hours can recoup all of it.

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