Employee Benefits and Services(员工福利和服务)
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Services provided for a fixed fee Incentives to use selected providers Emphasis on cost control
12 - 19
Consolidated Omnibus Budget Reconciliation Act (COBRA) of 1985
increased legislation insurers’ insolvency cost of advanced medical technologies aging workforce new immigration more women in the workforce global competition
Decisions about indirect compensation are more complex than those concerned with wages and salaries
12 - 4
Background (2 of 2)
Employers face rising benefits costs resulting from:
Voluntary Benefits
Income in Retirement
Mandated Benefits
Flexible Benefits
Employee Services
12 - 8
Mandated Benefits Programs
Unemployment Insurance
Social Security
Employee receives compensation for a limited time – typically a maximum of 26 weeks
12 - 10
Social Security
Social Security Retirement income Disability benefits Death benefits Survivor’s benefits 6.2% of eligible
chapter
12 - 1
12
Employee Benefits and Services
12 - 2
Indirect Financial Compensation - Benefits
All employer-provided rewards and services (other than wages and salaries) arising from:
Workers’ Compensation
12 - 9
Unemployment Insurance
Unemployment tax paid by employer
Unemployment tax rates, eligibility requirements, weekly benefits, and duration of regular benefits vary from state to state
Country Canada
Duration of Leave Number of Paid
(Weeks)
Weeks
17 - 41
15 weeks
Percent of Normal Pay
60%
France
18
16 weeks
90%
Germany
14 - 26
14 – 19 weeks
100%
Japan
Primary duty of HRM
Evaluation of benefits & services
Done by HRM
Administration of benefits & services programs
Done by HRM
Benefits and Services Programs 12-7
on performance employee services
12 - 3
Background (1 of 2)
Most benefits and services are available to workers as long as they are employed by an organization regardless of seniority or performance
Outpatient and hospital coverage offered for a fixed monthly fee
Prepayment for comprehensive health care that promotes preventive care
12 - 18
Health Insurance (2 of 2)
Benefits & Services Function
Operating Manager (OM)
HR Manager (HRM)
Benefits & services budget
Preliminary budget approved Preliminary budget
or adjusted by top
Section 162 (k) stipulates that employers with more than 20 employees are required to offer continuation of health coverage for 18 to 36 months after termination of an employee
1.45% of eligible earnings (unlimited)
Employee and employer funded
12 - 11
Workers’ Compensation (1 of 2)
Based on the principle of liability without fault Employer absolutely liable for providing
12 - 14
Compensation for Time Not Worked
Paid Holidays
Paid Vacations
Personal Time OffSick LeaeFamily Leave
Maternity and Parental
Leave
12 - 15
Family Leave Policies Around the World
earnings up to
$84,900 (2002) $87,000 (2003)
Employee and employer funded
Medicare
Hospital insurance (Medicare, Part A)
Medical Insurance (Medicare, Part B)
12
12 weeks
60%
Sweden
12 - 52
38 weeks
90%
12 - 16
Employer-Purchased Insurance
Health Insurance
Life Insurance
Disability Income Replacement
12 - 17
Health Insurance (1 of 2)
At the employee’s expense
12 - 20
Income in Retirement Programs
Retirement Income from
medical care disability income rehabilitation death benefits
12 - 13
Voluntary Benefits Programs
Insurance Protection
Retirement Plans
Compensation for Time Not Worked
benefits to employees that result from occupational disabilities or injuries regardless of fault Employers assume costs of occupational injuries and accidents
Preferred provider organizations (PPO)
Health care plan based on agreements between doctors, hospitals, and other related medical service facilities with an employer or an insurance company
12 - 12
Workers’ Compensation (2 of 2)
Employers pay premium to insurance company or state fund
experience-rated (5-10 year period)
Disability must be work related Benefits include:
Protection for illness Single set of benefits
Now
Double-income families with and without children, and single-head families
Multiple career industry, & job moves Multicultural workforce Portability issues Shared responsibility Benefits as part of total compensation Benefits costs escalating faster than
developed by HRM
management
Voluntary benefits & services Programs approved by OM Programs recommended by
(top management)
HRM
Communication of benefits & OM cooperates with HRM services
legally required social insurance payments private insurance and retirement plans payment for time not worked extra cash payments other than bonuses based
CPI and employer’s ability to pay Promotion of wellness Cafeteria and customized benefits
programs
12 - 6
The Role of Operating and HR Managers in
Benefits and Services
12 - 5
Changes in Benefits Programs
Then
Nuclear families of working male with female and 2.3 children at home
Employment for large part of career White male-dominated workforce Cradle-to-grave expectations Paternalistic employer Entitlement perception of benefits Low cost of benefits
Traditional membership programs
Pay for both physician and hospital expenses as these costs are incurred
Approach is not preventive
Health maintenance organizations (HMO)
12 - 19
Consolidated Omnibus Budget Reconciliation Act (COBRA) of 1985
increased legislation insurers’ insolvency cost of advanced medical technologies aging workforce new immigration more women in the workforce global competition
Decisions about indirect compensation are more complex than those concerned with wages and salaries
12 - 4
Background (2 of 2)
Employers face rising benefits costs resulting from:
Voluntary Benefits
Income in Retirement
Mandated Benefits
Flexible Benefits
Employee Services
12 - 8
Mandated Benefits Programs
Unemployment Insurance
Social Security
Employee receives compensation for a limited time – typically a maximum of 26 weeks
12 - 10
Social Security
Social Security Retirement income Disability benefits Death benefits Survivor’s benefits 6.2% of eligible
chapter
12 - 1
12
Employee Benefits and Services
12 - 2
Indirect Financial Compensation - Benefits
All employer-provided rewards and services (other than wages and salaries) arising from:
Workers’ Compensation
12 - 9
Unemployment Insurance
Unemployment tax paid by employer
Unemployment tax rates, eligibility requirements, weekly benefits, and duration of regular benefits vary from state to state
Country Canada
Duration of Leave Number of Paid
(Weeks)
Weeks
17 - 41
15 weeks
Percent of Normal Pay
60%
France
18
16 weeks
90%
Germany
14 - 26
14 – 19 weeks
100%
Japan
Primary duty of HRM
Evaluation of benefits & services
Done by HRM
Administration of benefits & services programs
Done by HRM
Benefits and Services Programs 12-7
on performance employee services
12 - 3
Background (1 of 2)
Most benefits and services are available to workers as long as they are employed by an organization regardless of seniority or performance
Outpatient and hospital coverage offered for a fixed monthly fee
Prepayment for comprehensive health care that promotes preventive care
12 - 18
Health Insurance (2 of 2)
Benefits & Services Function
Operating Manager (OM)
HR Manager (HRM)
Benefits & services budget
Preliminary budget approved Preliminary budget
or adjusted by top
Section 162 (k) stipulates that employers with more than 20 employees are required to offer continuation of health coverage for 18 to 36 months after termination of an employee
1.45% of eligible earnings (unlimited)
Employee and employer funded
12 - 11
Workers’ Compensation (1 of 2)
Based on the principle of liability without fault Employer absolutely liable for providing
12 - 14
Compensation for Time Not Worked
Paid Holidays
Paid Vacations
Personal Time OffSick LeaeFamily Leave
Maternity and Parental
Leave
12 - 15
Family Leave Policies Around the World
earnings up to
$84,900 (2002) $87,000 (2003)
Employee and employer funded
Medicare
Hospital insurance (Medicare, Part A)
Medical Insurance (Medicare, Part B)
12
12 weeks
60%
Sweden
12 - 52
38 weeks
90%
12 - 16
Employer-Purchased Insurance
Health Insurance
Life Insurance
Disability Income Replacement
12 - 17
Health Insurance (1 of 2)
At the employee’s expense
12 - 20
Income in Retirement Programs
Retirement Income from
medical care disability income rehabilitation death benefits
12 - 13
Voluntary Benefits Programs
Insurance Protection
Retirement Plans
Compensation for Time Not Worked
benefits to employees that result from occupational disabilities or injuries regardless of fault Employers assume costs of occupational injuries and accidents
Preferred provider organizations (PPO)
Health care plan based on agreements between doctors, hospitals, and other related medical service facilities with an employer or an insurance company
12 - 12
Workers’ Compensation (2 of 2)
Employers pay premium to insurance company or state fund
experience-rated (5-10 year period)
Disability must be work related Benefits include:
Protection for illness Single set of benefits
Now
Double-income families with and without children, and single-head families
Multiple career industry, & job moves Multicultural workforce Portability issues Shared responsibility Benefits as part of total compensation Benefits costs escalating faster than
developed by HRM
management
Voluntary benefits & services Programs approved by OM Programs recommended by
(top management)
HRM
Communication of benefits & OM cooperates with HRM services
legally required social insurance payments private insurance and retirement plans payment for time not worked extra cash payments other than bonuses based
CPI and employer’s ability to pay Promotion of wellness Cafeteria and customized benefits
programs
12 - 6
The Role of Operating and HR Managers in
Benefits and Services
12 - 5
Changes in Benefits Programs
Then
Nuclear families of working male with female and 2.3 children at home
Employment for large part of career White male-dominated workforce Cradle-to-grave expectations Paternalistic employer Entitlement perception of benefits Low cost of benefits
Traditional membership programs
Pay for both physician and hospital expenses as these costs are incurred
Approach is not preventive
Health maintenance organizations (HMO)