福利与服务

GaryDesslerHumanResourceManagement,8thEditionChapterThirteenBenefitsandServices©PrenticeHall,2000Chapter13BehavioralObjectivesListanddescribeeachofthebasicbenefitsmostemployersmightbeexpectedtooffer.Explainhowtoreduceanemployer’sunemploymentinsurancebill.Explainwhythecostofinsurancebenefitsisincreasingandidentifywhatemployerscanreducethesecosts.Discusshowtosetupaflexiblebenefitsprogram.Whenyoufinishstudyingthischapter,youshouldbeableto:1©PrenticeHall,2000Chapter13BenefitCategoriesPayforTimeNotWorkedInsuranceBenefitsRetirementBenefitsServices2©PrenticeHall,2000Chapter13PayforTimeNotWorkedUnemploymentInsuranceVacationsandHolidaysSickLeaveSeverancePaySupplementalUnemploymentBenefits3©PrenticeHall,2000Chapter13InsuranceBenefitsWorker’sCompensationLifeInsuranceHospitalization,Medical,andDisabilityInsurance4©PrenticeHall,2000Chapter13RetirementBenefitsSocialSecurityPensionPlans5©PrenticeHall,2000Chapter13EmployeeServiceBenefitsPersonalServicesBenefitsJob-RelatedServicesBenefitsExecutivePerquisites(perks)6©PrenticeHall,2000Chapter13GuidelinesforcuttingUnemploymentInsuranceCostsUnderstandtheunemploymentinsurancecode.Trainmanagersandsupervisors.Conductexitinterviews.Verifyunemploymentclaims.Filetheprotestagainstaformeremployee’sclaimonatimelybasis.Knowyourlocalunemploymentinsuranceofficial.Audittheannualbenefitchargesstatement.7©PrenticeHall,2000Chapter13ControllingWorker’sCompensationCostsScreenoutaccident-proneworkersandalsoreduceaccident-causingconditionsinyourfacilities.Reducetheaccidentsandhealthproblemsthattriggerclaims,by,forinstance,institutingeffectivesafetyandhealthprogramsandcomplyingwithgovernmentstandardsonthesematters.Instituterehabilitationprogramsforinjuredemployees,sinceworker’scompensationcostsincreaseaslongasanemployeecan’twork.8©PrenticeHall,2000Chapter13AdvantagesofFlexibleBenefitsPrograms1.Employeeschoosepackagesthatbestsatisfytheiruniqueneeds.2.Flexiblebenefitshelpfirmsmeetthechangingneedsofachangingworkforce.3.Increasedinvolvementofemployeesandfamiliesimprovesunderstandingofbenefits.4.Flexibleplansmakeintroductionofnewbenefitslesscostly.Thenewoptionisaddedmerelyasoneamongawidevarietyofelementsfromwhichtochoose.5.Costcontainment—theorganizationsetsthedollarmaximum.Employeechooseswithinthatconstraint.9©PrenticeHall,2000Chapter13DisadvantagesofFlexibleBenefitsPrograms1.Employeesmakebadchoicesandfindthemselvesnotcoveredforpredictableemergencies.2.Administrativeburdensandexpensesincrease.3.Adverseselection—employeespickonlybenefitstheywilluse.Thesubsequenthighbenefitutilizationincreasesitscost.4.SubjecttonondiscriminationrequirementsinSection125oftheInternalRevenueCode.10