[staticint]

> The concept of a salary is to pay someone in return for work performed.

Not necessarily. Having someone retained for future needs, for example, is worth paying for in some cases. Value isn't limited to work performed.

Pay is, of corse, just the point where the buyer and seller agree. There is no fundamental reason why a janitor position cannot pay the same or more than a manager, if janitors refuse to do the job for any less.