The new salary scale only refers to company managers and directors.

[GoldfishLord]

If writing or information refers to someone or something, it relates to that person or thing:

• The new salary scale refers to company managers and directors.

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We can say that the new salary scale refers to company managers and directors.
Can we also say that company managers and directors refers to the new salary scale

 

[5jj]

No.

 

[GoldfishLord]

What's the reason why?

 

[Tarheel]

The original sentence has a specific meaning which is fairly clear. As for the revised sentence, it is unclear what it means (if anything).

 

[jutfrank]

What's the reason why?

Reference only goes one way.

If I refer to you by saying something about you, it doesn't mean that you refer to me by saying something about me. If I refer to a polar bear by pointing at it, it doesn't mean the polar bear points back at me.

 

[tedmc]

Do you mean the salary scale applies to managers and directors, meaning their salaries follow the scale? "Refer" has a different meaning. "The new salary scale refer to the managers and directors" does not mean it applies to them.