No, you misunderstand (though I didn't phrase what I meant very clearly). I'm not particularly interested in additional money above my salary, I'd prefer free time. My point is that if you are going to look at things in the light of P&L (and, as a manager, your superiors definitely will be), offering a "carrot" (which is a loathsome metaphor - developers are not donkeys) of less than 3% of the gain to the company is just insulting.