美国人力资源管理—福利管理 教学课件1

LEARNING OBJECTIVES
Define origins of employee benefits
practices Identify legally required and discretionary benefits Understand the strategic importance of benefit administration Identify information used to develop strategic benefit plans
The role the benefit serves the employee and The source of that benefit
Benefits include: Adjustments to Core Compensation Legally Required Employee Benefits Discretionary Employee Benefits
Noelle Baker, Contributing Editor
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History of Benefits: How Did We Get Here?
Often relate directly to government-mandated rules and laws
which are perceived as difficult to understand and administer; Many programs are tailored to the employees rather than uniformly or most effectively administered; Benefits are taken for granted by employees and their hidden costs are not identified by the employer and shared with the employee; They are looked at as a way to reduce taxable income without, once again, looking at the broader picture
Life Insurance-payment upon death of the employee
Noelle Baker, Contributing Editor
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LEGALLY REQUIRED BENEFITS
Benefits Required by Law
Social Security Act of 1935, State Workers’ Compensation Laws Family and Medical Leave Act of 1993
Employee Benefits 4th Ed. Joseph Martocchio Chapter One
Introduction to Employee Benefits
McGraw-Hill/Irwin
Copyright © 2011 The McGraw-Hill Companies, Inc. All rights reserved.
Noelle Baker, Contributing Editor
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DISCRETIONARY BENEFITS
Three Main Roles

Income and Health Protections (sick leave) Paid Time–Off (vacation, holidays) Accommodation and Enhancement (wellness programs or educational assistance are examples)
Noelle Baker, Contributing Editor
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Core Compensation & Common Adjustments
Base Pay (core compensation) – Wages & Salary (exempt and
nonexempt positions)
Noelle Baker, Contributing Editor
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3 Fundamental Roles of Benefits Programs
Protection family benefits, health insurance, worker’s comp and disability insurance Paid Time-off when an employee is not at work Accommodation and Enhancement: benefits that impact both the employee and their family
OASDI (Old Age, Survivor, and Disability Insurance) Medicare (U.S. citizens over 65)
Noelle Baker, Contributing Editor
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State Compulsory Disability Laws (Worker’s Compensation) Worker’s compensation insurance programs are run by individual states and are designed to cover employee expenses incurred in work-related accidents or injuries.They provide:
Noelle Baker, Contributing Editor
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SOCIAL SECURITY ACT
2 Original Programs (1935)
Retirement System
Unemployment Insurance Program
Amendments (1965)
COLA – Cost of Living Adjustments based upon Consumer
Price Index (CPI) to adjust for inflation (theoretically)
Seniority Pay – Pay Increases Based on Length of Service –
Incentive Pay – Rewards Based on Attaining
Person-Focused Pay – Pays Employees for Acquiring
Noelle Baker, Contributing Editor
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The Role of The Benefits Professional

Noelle Baker, Contributing Editor
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Typical Benefit Offerings in the U.S.
Legally Required Benefits: Disability, Insurance, Medicare, Unemployment Insurance,Worker’s Comp, Family/Medical Leave Discretionary Benefits: Protection Programs, Paid Time Off, and Accommodation and Enhancement Programs
longer you are there you build more human capital and can perform tasks more quickly/efficiently (theoretically)
Noelle Baker, Contributing Editor
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Compensation Adjustments (continued)
Costs of benefit provision and administration continue to rise. The strategic role played by the benefits professional is recognized at all organizational levels. Professional Association participation is an effective way to stay abreast of innovative practices, to ensure effective benefit development and strategy implementation.
12 Weeks of Unpaid Leave
1,250 Hours in 12-Month Period Employees (both male and female) have the right to return to
their position or an equivalent position (pay and benefits)
Noelle Baker, Contributing Editor
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INCOME PROTECTION PROGRAMS
Disability Insurance- employees unable to work on a regular
basis due to accident, injury or illness incurred either on or off the job
Noelle Baker, Contributing Editor
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Employee Benefits in Total Compensation Model
Employee Benefits include all compensation other than hourly wage
or base salary! Benefits are viewed from two sources:
Merit Pay – Pay Increases based on Job Performance
typically on an annual basis (performance review-based) Predetermined Work Objectives (set amount or % of total gains) Knowledge or Skills (pay for knowledge plan)
Prompt income and medical benefits to the eligible;
A remedy to reduce litigation time & expense for all parties;
Relieve burden on social service agencies; Encourage employer/employee interest in rehabilitation and safety; Encourage unbiased investigations of accidents and workplaces.
Noelle Baker, Contributing Editor
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FMLA (Family and Medical Leave Act of 1993)
Provides Job Protection to Employees in Case of Medical or Family Emergencies