The delay in integration of human resources has been "critical impediment" to the completion of Air India's merger. HR integration below the Deputy General Managers level such as pilots, engineers, and other staff representing 98 percent of the total employees of Air India and Indian Airlines has not yet taken place. Controller and Auditor General said that pay and allowances, seniority, promotions and transfers had still not been stable. The key issue to HR is not one of job security or protection of compensation, but one of perceived disparities between employees of the two airlines, if the merger of Air India and Indian Airlines is to be a success. The CAG restructuring of payment of performance linked incentive which is being given as part of the salary to the employees.