The reward system which has been invented by founder James Lincoln is at the core of the successful individual performance working system. In the US, Lincoln employs a highly compensated piece-work system which is linked to individual employee performance based on a multitude of work-related factors (Bjorkman & Galunic 2003). The reward system is able to motivate employees for achieving commitment through a remuneration which is at the top of its industry (Bjorkman & Galunic 2003). Payment system possesses clear management commitment and is seen as the key for achieving outstanding employee commitment leading to advantages in costs, productivity and quality (Hastings 1999). Group collaboration within the company is created through specific bonus pools which are allotted to work group performance. The bonuses are then distributed to the members of that group according to their quantified relative performance on the semi-annual merit rating based on factors like idea generation, quality, reliability, dependability and output (Milgram & Roberts 1995). Employees are closely bound to the organization through a long-term stockpurchase plan as part of their remuneration making them entrepreneurs at their workplace (Bjorkman & Galunic 2003). Classification of the reward system in one of the HRM approaches is ambiguous. Lincoln invented the individual performance-system as the major component towards developing its employees for becoming its core strength through an unbeatable motivation and quality-drive (Milgram & Roberts 1995). This is the utilization of the best fit approach minting HR towards organizational strategic objectives. The performance payment system has proven immensely successful becoming an internal best practice. Empirical studies by MacMillan and Schuler (1984) confirm the success of individual performance- pay with end-of-year bonuses at US bearings company Baimco and at the aviation company PEOPLexpress. For its global operations Lincoln is forced to abide by national restrictions in the legal environment (e.g. prohibition of piecework in Germany) and traditional working habits in the socio-cultural environment to align its reward system to local standards (Bjorkman & Galunic 2003). In Europe, it is forced to conduct a best fit approach abiding by local regulations and adjust to differing standards of motivation where workers value benefits like vacation over annual bonuses.