The intention of this booklet is to assist unionists, shop stewards and organisers with preparation for wage negotiations. It raises ideas on how to deal with the common arguments that are used by management. This booklet is not a complete guide to wage negotiations. It concentrates mainly on economic factors which form only one part of wage negotiations. The handbook is divided into two sections. Section One deals with: Information about ownership, control and structure of South African companies; How to read and understand the information in a company’s annual report. Section Two deals with wage-related issues and it includes: Inflation; Subsistence levels and other surveys; Wages and wage policy. The booklet concludes with a checklist of information needed by wage negotiators and ends with a glossary of terms and a reference list.