The goal of this study is to investigate the association of performance measures used to pay bonuses to executives with the dependence of human capital and the moderating effect of the compensation structure in companies listed on BM&FBovespa. The results indicate that reliance on human capital is negatively related to the use of human resources measures for the payment of bonuses to executives. It is concluded that the use of non-financial measures and human resources for the payment of bonuses to executives in companies dependent on human capital is greater when they adopt egalitarian compensation structures, than with hierarchical compensation structures.