Employee Benefits and Services.pptVIP免费

McGraw-Hill/Irwin©2004TheMcGraw-HillCompanies,Inc.Allrightsreserved.12-1McGraw-Hill/Irwin©2004TheMcGraw-HillCompanies,Inc.Allrightsreserved.12-2EmployeeBenefitsandEmployeeBenefitsandServicesServicesEmployeeBenefitsandEmployeeBenefitsandServicesServiceschapterchapter12McGraw-Hill/Irwin©2004TheMcGraw-HillCompanies,Inc.Allrightsreserved.12-3IndirectFinancialCompensation-BenefitsIndirectFinancialCompensation-BenefitsAllemployer-providedrewardsandservices(otherthanwagesandsalaries)arisingfrom:legallyrequiredsocialinsurancepaymentsprivateinsuranceandretirementplanspaymentfortimenotworkedextracashpaymentsotherthanbonusesbasedonperformanceemployeeservicesMcGraw-Hill/Irwin©2004TheMcGraw-HillCompanies,Inc.Allrightsreserved.12-4BackgroundBackground(1of2)(1of2)MostbenefitsandservicesareavailabletoworkersaslongastheyareemployedbyanorganizationregardlessofseniorityorperformanceDecisionsaboutindirectcompensationaremorecomplexthanthoseconcernedwithwagesandsalariesMcGraw-Hill/Irwin©2004TheMcGraw-HillCompanies,Inc.Allrightsreserved.12-5BackgroundBackground(2of2)(2of2)Employersfacerisingbenefitscostsresultingfrom:increasedlegislationinsurers’insolvencycostofadvancedmedicaltechnologiesagingworkforcenewimmigrationmorewomenintheworkforceglobalcompetitionMcGraw-Hill/Irwin©2004TheMcGraw-HillCompanies,Inc.Allrightsreserved.12-6ChangesinBenefitsProgramsChangesinBenefitsProgramsThenNuclearfamiliesofworkingmalewithfemaleand2.3childrenathomeEmploymentforlargepartofcareerWhitemale-dominatedworkforceCradle-to-graveexpectationsPaternalisticemployerEntitlementperceptionofbenefitsLowcostofbenefitsProtectionforillnessSinglesetofbenefitsNowDouble-incomefamilieswithandwith-outchildren,andsingle-headfamiliesMultiplecareerindustry,&jobmovesMulticulturalworkforcePortabilityissuesSharedresponsibilityBenefitsaspartoftotalcompensationBenefitscostsescalatingfasterthanCPIandemployer’sabilitytopayPromotionofwellnessCafeteriaandcustomizedbenefitsprogramsMcGraw-Hill/Irwin©2004TheMcGraw-HillCompanies,Inc.Allrightsreserved.12-7TheRoleofOperatingandHRManagersinTheRoleofOperatingandHRManagersinBenefitsandServicesBenefitsandServicesBenefits&ServicesFunctionOperatingManager(OM)HRManager(HRM)Benefits&servicesbudgetPreliminarybudgetapprovedoradjustedbytopmanagementPreliminarybudgetdevelopedbyHRMVoluntarybenefits&servicesProgramsapprovedbyOM(topmanagement)ProgramsrecommendedbyHRMCommunicationofbenefits&servicesOMcooperateswithHRMPrimarydutyofHRMEvaluationofbenefits&servicesDonebyHRMAdministrationofbenefits&servicesprogramsDonebyHRMMcGraw-Hill/Irwin©2004TheMcGraw-HillCompanies,Inc.Allrightsreserved.12-8BenefitsandServicesProgramsBenefitsandServicesProgramsMandatedBenefitsVoluntaryBenefitsIncomeinRetirementEmployeeServicesFlexibleBenefitsMcGraw-Hill/Irwin©2004TheMcGraw-HillCompanies,Inc.Allrightsreserved.12-9MandatedBenefitsProgramsMandatedBenefitsProgramsUnemploymentInsuranceSocialSecurityWorkers’CompensationMcGraw-Hill/Irwin©2004TheMcGraw-HillCompanies,Inc.Allrightsreserved.12-10UnemploymentInsuranceUnemploymentInsuranceUnemploymenttaxpaidbyemployerUnemploymenttaxrates,eligibilityrequirements,weeklybenefits,anddurationofregularbenefitsvaryfromstatetostateEmployeereceivescompensationforalimitedtime–typicallyamaximumof26weeksMcGraw-Hill/Irwi...