美国人力资源管理—福利管理 教学课件11

美国人力资源管理—福利管理 教学课件11

Chapter 11

Managing the Employee Benefits SystemMcGraw-Hill/Irwin Copyright © 2011 The McGraw-Hill Companies, Inc. All rights reserved.

美国人力资源管理—福利管理 教学课件11

LEARNING OBJECTIVES

Methods for managing benefits costs Differences between the traditional and flexible approaches to benefits designs Essentials for communicating the benefits program Outsourcing employee benefits Issues for the future of employee benefits

Noelle Baker, Contributing Editor

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美国人力资源管理—福利管理 教学课件11

The Market Demands Flexibility in BenefitsEmployees may represent different demographics and value different benefits. Employers are providing choices in individual choices in plan benefits to meet diverse employee needs.Noelle Baker, Contributing Editor11-3

美国人力资源管理—福利管理 教学课件11

Traditional Benefits Model Predetermined set and level of benefits Based largely on cost considerations Differences in employee needs and preferences strongly influence the adequacy of this companysponsored benefit

Noelle Baker, Contributing Editor

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美国人力资源管理—福利管理 教学课件11

CAFETERIA PLANS Section 125 of IRC allows for employee choice while preserving employer tax benefit Flexible (cafeteria) benefits enable employees to choose between type and level of benefits With a “qualified benefit” an employee may exclude the cost from their federal income tax calculation Exhibit 11.3 identifies allowable and prohibited benefits

Noelle Baker, Contributing Editor

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美国人力资源管理—福利管理 教学课件11

CAFETERIA PLAN GUIDELINES Must Be In Writing Choice of Taxable & Non - Taxable For Current & Former Employees Employees Yearly Choice Must Meet Non - Discretionary Rules May not defer compensation from year to year

Noelle Baker, Contributing Editor

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美国人力资源管理—福利管理 教学课件11

NONDISCRIMINATION RULES VIOLATIONSfor 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

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美国人力资源管理—福利管理 教学课件11

FLEXIBLE BENEFIT PLANS Vary by Flexibility & Costs Pretax Salary Reduction Plans Modular Plans Core - Plus Option Plans Mix and Match Plans

Noelle Baker, Contributing Editor

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美国人力资源管理—福利管理 教学课件11

Pretax Salary Reduction Plans Employees set aside a portion of their wages for allowable benefits on a pretax basis. Two common reduction plans are flexible spending accounts which permit employees to pay for certain benefit expenses, typically those that exceed regular benefit limits. The second, premium-only plans, enable employees to pay a share of their health, dental or other company-sponsored insurance.

Noelle Baker, Contributing Editor

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美国人力资源管理—福利管理 教学课件11

MODULAR PLANSMeeting employee life cycle needs

Plans offered to different employee demographic groups. Costs vary depending upon which benefits are chosen. Employers typically chose the fixed cost of the lowest possible modular plan and employees who choose higher cost benefits pay the difference.

Noelle Baker, Contrib

uting Editor

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美国人力资源管理—福利管理 教学课件11

CORE-PLUS-OPTION PLANS Pre-Established Benefits Plus Employee Choice of Options Employees Offered Option of Cash Over Additional Benefits

Noelle Baker, Contributing Editor

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美国人力资源管理—福利管理 教学课件11

MIX AND MATCH PLANSThe value of each credit and the cost

of each benefit is clearlycommunicated to the employee.

Employer decides how much it will spend annually per employee. Company awards credits which employees use to make their benefits choices.

Noelle Baker, Contributing Editor

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美国人力资源管理—福利管理 教学课件11

COMMUNICATING EMPLOYEE BENEFITS PROGRAMS Elements– Legal Considerations – Summary Plan Description – Summary of Material Modification – Good Business Sense

Noelle Baker, Contributing Editor

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美国人力资源管理—福利管理 教学课件11

Plan Summary Names & Address of Developers and Administrators Plan Benefits Employee Rights under ERISA Eligibility Criteria Disqualification or Suspension Rules Claims Procedures Notification of Insurance Protection (whether insured by PBGC)

Employers are obligated to distribute summary plan descriptions to employees and U.S. DOL within 120 days of the plan becoming subject to ERISA.Noelle Baker, Contributing Editor11-14

美国人力资源管理—福利管理 教学课件11

MANAGING COSTS―ALTERNATIVE METHODS Benefit Features Employee Contributions Waiting Periods

High Deductible Plans Utilization Reviews Case Management Provider Payment Systems Lifestyle InterventionsNoelle Baker, Contributing Editor11-15

美国人力资源管理—福利管理 教学课件11

Trends in Managing Cost1. Companies may impose waiting periods for specific benefits. 2. High-deductible health care plans shift more of the health care expense to the employee. 3. Changes in worker’s compensation coverage allow the employer to pay lower premiums by agreeing to assume all costs up to an agreed upon cap.

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