美国福利制度-英文ppt_图PPT课件
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美国人力资源管理—福利管理-教学课件9
fiscal or calendar year
NNooeelllleeBBaakekre, rC,oCnotrinbturtiibngutEindgitoEr ditor
9-8
UNUSED VACATION
• Carryover Provision
– Unused Days Added to Following Year – or “Use It or Lose It Provision”
• Benefits Taxed when Used
• Employers Pay FICA and FUTA
• Benefits Deducted as Business
Expenses
• Multiemployer Plans Subject to ERISA
As a result of the current economic downturn in the U.S., employers are shutting down operations and/or switching to shortened work weeks in order to shave costs and retain their workforce. Workers view this as an acceptable alternative to lay-offs or reductions in work force.
NNooeelllleeBBaakekre, rC,oCnotrinbturtiibngutEindgitoEr ditor
9-7
5 Important Vacation Considerations
1. Eligibility for vacation leave 2. Single or multiple vacation policies for different
NNooeelllleeBBaakekre, rC,oCnotrinbturtiibngutEindgitoEr ditor
9-8
UNUSED VACATION
• Carryover Provision
– Unused Days Added to Following Year – or “Use It or Lose It Provision”
• Benefits Taxed when Used
• Employers Pay FICA and FUTA
• Benefits Deducted as Business
Expenses
• Multiemployer Plans Subject to ERISA
As a result of the current economic downturn in the U.S., employers are shutting down operations and/or switching to shortened work weeks in order to shave costs and retain their workforce. Workers view this as an acceptable alternative to lay-offs or reductions in work force.
NNooeelllleeBBaakekre, rC,oCnotrinbturtiibngutEindgitoEr ditor
9-7
5 Important Vacation Considerations
1. Eligibility for vacation leave 2. Single or multiple vacation policies for different
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 .
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8
8-7
DETERMINING OASDI BENEFITS
• Average Indexed Monthly Earnings (AIME) Sets Primary Insurance Amount (PIA)
• Cost of Living Adjustments (COLAs), Guards Against Inflation
• The retirement program includes incentives for individuals to delay their retirement until reaching full retirement age.
Additionally, in 2009 significant temporary enhancements were made under the American Recovery and Reinvestment Act of 2009 (ARRA) which provided 13 additional weeks of benefits as well as a $25 weekly increase in benefit amount. The Act is set to expire on December 31, 2009; however Congress may, once again, vote for a benefit extension.
The number of credits required to qualify for benefits depends on a person’s age and the particular Social Security benefit.
美国人力资源管理—福利管理 教学课件4
need of laws to equalize the power in the employer/employee contract.
NLRA applies to private sector companies except passenger, freight, rail
& airlines.
Necessity of government regulation of employee benefits Influence of NLRA (1935) Impact of Internal Revenue Code Fair Labor Standards Act (1938) Employee Retirement Income Security Act (1974) Pension Protection Act (2006), COBRA, HIPAA Impact of federal equal employment opportunity laws
Noelle Baker, Contributing Editor
4-16
Title I: Specifies Protections Title II: Taxation (Tax Code) for Retirement Plans
Title III: Administration & Enforcement
Noelle Baker, Contributing Editor
4-15
ERISA PURPOSES
Insures Information on Benefits to Employees Sets Standards of Conduct for Plan Managers Determines Adequate Funding Standards Safeguards Benefits if Plan is Terminated Ensures that Workers receive Earned Benefits Safeguards Benefits for Terminated Workers
美国人力资源管理—福利管理 教学课件7
Noelle Baker, Contributing Editor
7-5
SHORT - TERM DISABILITY
• • • Most plans pay 50 to 66.67 percent of the employee’s pretax salary with a maximum amount per month regardless of monthly earnings Short term disability plans cover a limited period of time (typically 26 weeks) Plans typically include: pre-existing conditions clause, waiting periods (pre-eligibility and elimination periods), and exclusion provisions for designated health conditions (mental illness & chemical dependency).
Noelle Baker, Contributing Editor
7-8
Employee and Employer Tax Obligations
Employers typically deduct contributions to disability insurance programs as a business expense. The responsibility to withhold and pay taxes rests on who assumes responsibility for covering these loses. Both FICA and FUTA recognize payments to the disabled worker as taxable wages for six calendar months following the last date of service.
The social welfare system of America
医疗补助 Medicaid 1、医药补助(Medicaid) 2、家中照顾计划(In Home Support Service)
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。
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 .
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。
工作保险unemployment Insurance
1、失业保险金 (unemployment Insurance) 2、工人赔偿金( Worker’s Compensation Program) 3、州立伤残保险金 （State Disability Insurance）
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.