美国福利制度-英文 PPT
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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
1-2
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
美国人力资源管理—福利管理 教学课件11
Noelle Baker, Contributing Editor
11-16
Employee Education
Employees need to understand the changing landscape of employer-sponsored benefits. They also need to understand the mutual responsibility they share with the employer to keep health care and related benefits costs down.
11-12
COMMUNICATING EMPLOYEE BENEFITS PROGRAMS
• Elements
– Legal Considerations – Summary Plan Description – Summary of Material Modification – Good Business Sense
Noelle Baker, ContrATION RULES VIOLATIONS
for Highly Compensated & Key Employees
• Eligibility – HCEs with Shorter Waiting Periods • Benefits – HCEs with Higher Contributions and More Options • Concentration – Key Employees with Higher Contributions and More Options
Noelle Baker, Contributing Editor
美国社会福利制度PPT课件
cover the disabled .
美国的社会保障体系始于1935年，当年国会通过了社会安 全法，正式为美国工作的人群建立了退休后的养老金体系， 1956年经过修法，养老金也开始涵盖残障人士。
1
The social system
工作保险
医疗补助
USA
联邦社会 安全法案
生活补助
2
社会安全法案
1、Federal Social Insurance 联邦社会保险
7
生活补助 Public Service for Low Income Persons
1、粮食券( Food Stamp) 2、学校提供的廉价或免费膳食(School Lunch Program) 3、家居能源补助计划(Home Energy Assistance Program) 4、廉价公共房屋(Public Low Income Housing)
8
医疗补助 Medicaid 1、医药补助(Medicaid) 2、家中照顾计划(In Home Support Service)
9
America
1.食品券制度 2.廉租房制度 3.免费医疗制度 4.免费提供食物
VS
China
1、1、低低保保制制度度 2、2、经经济济适适用用房房制制度度 3、医T疗ex救t 助制度 4、城市孤寡老人和 农村五保户供养制度
联邦社会保险是为就职人士设立的，在职或曾经工作过的 本人及其家属都可参加，主要包括退休金 、抚恤金、伤残金 和医疗福利等。
3
2、 Unemployment Compensation 失业补助金
As long as you are laid-off unemployed, with or without savings may apply for. General grant period is 6 to 9 months, according to different circumstances may be extended states .
美国的社会保障体系始于1935年，当年国会通过了社会安 全法，正式为美国工作的人群建立了退休后的养老金体系， 1956年经过修法，养老金也开始涵盖残障人士。
1
The social system
工作保险
医疗补助
USA
联邦社会 安全法案
生活补助
2
社会安全法案
1、Federal Social Insurance 联邦社会保险
7
生活补助 Public Service for Low Income Persons
1、粮食券( Food Stamp) 2、学校提供的廉价或免费膳食(School Lunch Program) 3、家居能源补助计划(Home Energy Assistance Program) 4、廉价公共房屋(Public Low Income Housing)
8
医疗补助 Medicaid 1、医药补助(Medicaid) 2、家中照顾计划(In Home Support Service)
9
America
1.食品券制度 2.廉租房制度 3.免费医疗制度 4.免费提供食物
VS
China
1、1、低低保保制制度度 2、2、经经济济适适用用房房制制度度 3、医T疗ex救t 助制度 4、城市孤寡老人和 农村五保户供养制度
联邦社会保险是为就职人士设立的，在职或曾经工作过的 本人及其家属都可参加，主要包括退休金 、抚恤金、伤残金 和医疗福利等。
3
2、 Unemployment Compensation 失业补助金
As long as you are laid-off unemployed, with or without savings may apply for. General grant period is 6 to 9 months, according to different circumstances may be extended states .
美国人力资源管理—福利管理-教学课件5
Chapter 5
Employer-Sponsored Retirement Plans
Noelle Baker, Contributing Editor
McGraw-Hill/Irwin
Copyright © 2011 The McGraw-Hill Companies, Inc. All rights reserved.
Noelle Baker, Contributing Editor
5-5
Trends in Retirement Plan Participation
There has been a shift in this country to part time employment which often does not offer employee benefits.
Service-oriented and good producing industries have grown; however their workforce either do
NoenlleoBatkehr, CaovntreiburtiengtEidriteorment plans offered to them and/o5-r6 their participation rate is quite low.
1.Employer-sponsored retirement plans 2.Social Security Old-Age, Survivor, and Disability Insurance (OASDI) Program 3.Individual retirement accounts (IRAs) or Roth IRAs
balance plans
Employer-Sponsored Retirement Plans
Noelle Baker, Contributing Editor
McGraw-Hill/Irwin
Copyright © 2011 The McGraw-Hill Companies, Inc. All rights reserved.
Noelle Baker, Contributing Editor
5-5
Trends in Retirement Plan Participation
There has been a shift in this country to part time employment which often does not offer employee benefits.
Service-oriented and good producing industries have grown; however their workforce either do
NoenlleoBatkehr, CaovntreiburtiengtEidriteorment plans offered to them and/o5-r6 their participation rate is quite low.
1.Employer-sponsored retirement plans 2.Social Security Old-Age, Survivor, and Disability Insurance (OASDI) Program 3.Individual retirement accounts (IRAs) or Roth IRAs
balance plans
美国人力资源管理—福利管理 教学课件9
Noelle Baker, Contributing Editor Noelle Baker, Contributing Editor
9-8
UNUSED VACATION
• Carryover Provision
– Unused Days Added to Following Year – or “Use It or Lose It Provision”
Noelle Baker, Baker, Contributing Editor Noelle Contributing Editor
9-5
FEDERAL HOLIDAYS
• • • • • • • • • • New Years Day M. L. King Jr. Birthday Washington’s Birthday Memorial Day Independence Day Labor Day Columbus Day Veterans’ Day Thanksgiving Christmas
Holidays Vacation Sick leave Personal days Integrated paid time-off policies Bereavement or funeral leave Sabbatical leave Volunteerism Jury duty and witness duty leaves Military leave Nonproduction time On-call time
As of early 2008, state and local government workers averaged 11 holidays per year while private sector employees were granted only 8. Paid holidays were available to 77% of private sector workers and paid vacation to 78%. Government workers were all eligible for holidays and 60% were eligible for paid vacation.
9-8
UNUSED VACATION
• Carryover Provision
– Unused Days Added to Following Year – or “Use It or Lose It Provision”
Noelle Baker, Baker, Contributing Editor Noelle Contributing Editor
9-5
FEDERAL HOLIDAYS
• • • • • • • • • • New Years Day M. L. King Jr. Birthday Washington’s Birthday Memorial Day Independence Day Labor Day Columbus Day Veterans’ Day Thanksgiving Christmas
Holidays Vacation Sick leave Personal days Integrated paid time-off policies Bereavement or funeral leave Sabbatical leave Volunteerism Jury duty and witness duty leaves Military leave Nonproduction time On-call time
As of early 2008, state and local government workers averaged 11 holidays per year while private sector employees were granted only 8. Paid holidays were available to 77% of private sector workers and paid vacation to 78%. Government workers were all eligible for holidays and 60% were eligible for paid vacation.
美国人力资源管理—福利管理 教学课件8
Two federal agencies oversee Social Security programs: The Social Security Administration and the Centers for Medicare and Medicaid Services.
Programs were designed to further the “common good”; ensuring progressive wages and benefits that allow employees to participate fully in a consumer-based economy.
The number of credits required to qualify for benefits depends on a person’s age and the particular Social Security benefit.
Noelle Baker, Contributing Editor
Noelle Baker, Contributing Editor
8-3
Social Security Program Eligibility
See Exhibit 8.1 OASDI/Medicare
Exempt from OASDI ONLY: 1. Civilian employees of the federal government & railroad employees with at least 10 years of service; Exempt from Social Security contributions: 1. Employees of state & local governments who are already covered under other retirement plans; 2. Children under 21 who work for a parent; however must participate if 18 or over and work for parent’s business.
Programs were designed to further the “common good”; ensuring progressive wages and benefits that allow employees to participate fully in a consumer-based economy.
The number of credits required to qualify for benefits depends on a person’s age and the particular Social Security benefit.
Noelle Baker, Contributing Editor
Noelle Baker, Contributing Editor
8-3
Social Security Program Eligibility
See Exhibit 8.1 OASDI/Medicare
Exempt from OASDI ONLY: 1. Civilian employees of the federal government & railroad employees with at least 10 years of service; Exempt from Social Security contributions: 1. Employees of state & local governments who are already covered under other retirement plans; 2. Children under 21 who work for a parent; however must participate if 18 or over and work for parent’s business.
英语ppt美国福利政策
4）严格控制失业救济金发放标 准和发放时间，以利于失业者 积极再就业。联邦立法规定由 企业雇主缴纳失业保险税款， 雇员不缴。利率由各州自行确 定，全国不统一。救济发放时 间，大多数规定需经一周等待 期后方可使用，最多支付26周， 联邦法规定在失业高峰期可延 长合乎法定救济周数的50%， 即最多追加13周。严格限制发 放周数的目的在于促使失业者 积极再就业。
(3) the development of voluntary insurance of insurance companies operating pension insurance, to absorb idle funds to enhance the economic strength to prepare for the aging population desertification. Some of the U.S. life insurance company operating in addition to life insurance, property insurance, death insurance, but also strong business collective and individual nature of the voluntary insurance of private pension insurance, retirement insurance as a legal supplement. Collective retirementInsurance from employers to insure employees, according to the quality of business and personal circumstances of the insured employees can be less, employees receive a monthly retirement. The government retirement insurance money taxfree means of support. And by investing profits to make up for inflation so that the depreciation of the insured amount, in order to ensure retirement income, elderly people to enhance a sense of
美国人力资源管理—福利管理 教学课件6
Noelle Baker, Contributing Editor
6-6
FEDERAL REGULATIONS ON HEALTH INSURANCE
Health Maintenance Organization Act of 1973 (HMO) to encourage
inclusion of HMO’s as employee option and to promote competition in the industry; Employee Retirement Income Security Act of 1974 (ERISA) governs retirement health benefits; Americans with Disabilities Act of 1990 (ADA) requires employer to provide same health insurance coverage to the disabled; however coverage distinctions can be made between mental and physical condition(s);
IRS Tax Regulations allows companies to take tax deductions for health
benefit.
Noelle Baker, Contributing Editor
6-7
State Regulation
A variety of state laws regulate health insurance company practices. State regulations of health benefits does not influence self-funded plans. State laws typically address four areas of responsibility:
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American welfare system
----美国福利制度
The system of American social security began in 1935, when Congress passed the social security act. It was established the after retirement pension system officially for the United States working groups. In 1956 after the revision of the law, pension also began to cover the disabled .
三、.医疗补助
1、医药补助(Medicaid) 不同于医疗保险，医药补助是一个保健计划，专 为收入低微的家庭设立，可以同时享受医疗保险， 但只限于美国公民。
2、家中照顾计划(In Home Support Service) 由联邦、州和县政府联合负担，为65岁以上老人、 失明者或残障人士提供家务和非医务性的照顾， 使得受益人能在家安全地生活，无须住进养老院 或公共医疗机构。
联邦社会保险是为就职人士设立的，在职或 曾经工作过的本人及其家属都可参加，主要包括 退休金 、抚恤金、伤残金和医疗福利等。
2、 Unemployment Compensation 失业补助金
As long as you are laid-off unemployed, with or without savings may apply for. General grant period is 6 to 9 months, according to different circumstances may be extended states .
全美只有加州、纽约州、新泽西州、夏威夷和波多黎 各设有此类保险金，专为因短期疾病暂不能工作的人员 而设。换言之，受保人在得病期间必须是受雇的，复原 后重新开始工作，保险金就停止赔付。
二、生活补助
Public Service for Low Income Persons
1、粮食券( Food Stamp) 美国联邦农业部拨款给州政府发放粮食券，只可换取美
专为低收入或无收入的失明者、老人、残障者及无收 入的家庭而设。由州政府按各自生活条件发放，申请者将 接受调查以证明有申领资格。
4、The welfare for pregnant women and children 孕妇与儿童福利
It’s established for the pregnant women and kids to ensure their health. There are providing the healthy service instead of giving away money.
国出产的农作物，不能换取金钱，以救济收入低微的家庭。 不过该补助只限美国公民。 2、学校提供的廉价或免费膳食(School Lunch Program) 这是政府为保证学童的身体健康而设立的全国性营养膳食 计划。非美籍人士也可受益。 3、家居能源补助计划(Home Energy Assistance Program) 专为低收入家庭减轻煤电费用而设，非美籍人士也能享受。 能源补助除帮助支付煤电费外，还可代为修理暖炉、煤气 管等相关暖气设备 4、廉价公共房屋(Public Low Income Housing) 这项福利有公共房屋、津贴房屋、租金津贴和廉价屋四种 形式，申请人必须年满62岁或收入低微，其中一些房屋补 助要求同时满足这两个条件
只要是遭辞退失业的，不管有无积蓄都可申请。一般 补助期是6至9个月，按各州不同情况可能会有所延长。
3、 public assistance 公共援助金
It is designed for low-income or no income blind, elderly, handicapped and families with no income. Issued by the state government according to their respective living conditions, the applicant will be investigated to prove eligibility.
为保护和增进孕妇及儿童的健康而设，并不分 派现金，而是提供健康服务。
There are more--------
大家应该也有点累了，稍作休息
大家有疑问的，可以询问和交流
一、工作保险
1、失业保险金 (unemployment Insurance) 失业保险金是一种保险制度。每月从受保人工资中扣除部 分来投保，受保人一旦失业即可获赔，获赔金额一般是原 工资的一半。
2、工人赔偿金( Worker’s Compensation Program)
由雇主向州政府或保险公司投保，工人因工受伤即可 申领。具体 赔偿金额和时期由雇主所交的保费多少而 定，同时也能报销一定的医疗费用。工人赔偿金非美籍 人士亦可申请，且不会影响他日转换身份或入籍。 3、州立伤残保险金 （State Disability Insurance）
美国的社会保障体系始于1935年，当年国会通过 了社会安全法，正式为美国工作的人群建立了退休后的 养老金体系，1956年经过修法，养老金也开始涵盖残障 人士。 .
The social system
工作保险
医疗补助
USA
联邦社会 安全法案
生活补助
1、Federal SocBiblioteka al Insurance 联邦社会保险
Federal social insurance, which including Retirement Benefits, Survivor’s Benefits, Disability Benefits and Medicare Benefits is established for the inaugural members, employees or once worked for himself and his family can attend, too.
----美国福利制度
The system of American social security began in 1935, when Congress passed the social security act. It was established the after retirement pension system officially for the United States working groups. In 1956 after the revision of the law, pension also began to cover the disabled .
三、.医疗补助
1、医药补助(Medicaid) 不同于医疗保险，医药补助是一个保健计划，专 为收入低微的家庭设立，可以同时享受医疗保险， 但只限于美国公民。
2、家中照顾计划(In Home Support Service) 由联邦、州和县政府联合负担，为65岁以上老人、 失明者或残障人士提供家务和非医务性的照顾， 使得受益人能在家安全地生活，无须住进养老院 或公共医疗机构。
联邦社会保险是为就职人士设立的，在职或 曾经工作过的本人及其家属都可参加，主要包括 退休金 、抚恤金、伤残金和医疗福利等。
2、 Unemployment Compensation 失业补助金
As long as you are laid-off unemployed, with or without savings may apply for. General grant period is 6 to 9 months, according to different circumstances may be extended states .
全美只有加州、纽约州、新泽西州、夏威夷和波多黎 各设有此类保险金，专为因短期疾病暂不能工作的人员 而设。换言之，受保人在得病期间必须是受雇的，复原 后重新开始工作，保险金就停止赔付。
二、生活补助
Public Service for Low Income Persons
1、粮食券( Food Stamp) 美国联邦农业部拨款给州政府发放粮食券，只可换取美
专为低收入或无收入的失明者、老人、残障者及无收 入的家庭而设。由州政府按各自生活条件发放，申请者将 接受调查以证明有申领资格。
4、The welfare for pregnant women and children 孕妇与儿童福利
It’s established for the pregnant women and kids to ensure their health. There are providing the healthy service instead of giving away money.
国出产的农作物，不能换取金钱，以救济收入低微的家庭。 不过该补助只限美国公民。 2、学校提供的廉价或免费膳食(School Lunch Program) 这是政府为保证学童的身体健康而设立的全国性营养膳食 计划。非美籍人士也可受益。 3、家居能源补助计划(Home Energy Assistance Program) 专为低收入家庭减轻煤电费用而设，非美籍人士也能享受。 能源补助除帮助支付煤电费外，还可代为修理暖炉、煤气 管等相关暖气设备 4、廉价公共房屋(Public Low Income Housing) 这项福利有公共房屋、津贴房屋、租金津贴和廉价屋四种 形式，申请人必须年满62岁或收入低微，其中一些房屋补 助要求同时满足这两个条件
只要是遭辞退失业的，不管有无积蓄都可申请。一般 补助期是6至9个月，按各州不同情况可能会有所延长。
3、 public assistance 公共援助金
It is designed for low-income or no income blind, elderly, handicapped and families with no income. Issued by the state government according to their respective living conditions, the applicant will be investigated to prove eligibility.
为保护和增进孕妇及儿童的健康而设，并不分 派现金，而是提供健康服务。
There are more--------
大家应该也有点累了，稍作休息
大家有疑问的，可以询问和交流
一、工作保险
1、失业保险金 (unemployment Insurance) 失业保险金是一种保险制度。每月从受保人工资中扣除部 分来投保，受保人一旦失业即可获赔，获赔金额一般是原 工资的一半。
2、工人赔偿金( Worker’s Compensation Program)
由雇主向州政府或保险公司投保，工人因工受伤即可 申领。具体 赔偿金额和时期由雇主所交的保费多少而 定，同时也能报销一定的医疗费用。工人赔偿金非美籍 人士亦可申请，且不会影响他日转换身份或入籍。 3、州立伤残保险金 （State Disability Insurance）
美国的社会保障体系始于1935年，当年国会通过 了社会安全法，正式为美国工作的人群建立了退休后的 养老金体系，1956年经过修法，养老金也开始涵盖残障 人士。 .
The social system
工作保险
医疗补助
USA
联邦社会 安全法案
生活补助
1、Federal SocBiblioteka al Insurance 联邦社会保险
Federal social insurance, which including Retirement Benefits, Survivor’s Benefits, Disability Benefits and Medicare Benefits is established for the inaugural members, employees or once worked for himself and his family can attend, too.