美国人力资源管理—福利管理教学9PPT课件

1、9-1LEARNING OBJECTIVES Various types of paid time-off practices Design elements of paid time-off practices Federal and state regulation of paid time-off practices Leave under the Family and Medical Leave Act of 1993 Various types of flexible work schedulesNoelle Baker, Contributing Editor第1页/共25页9-2

2、DISCRETIONARY PAID TIME OFF PROGRAMSHolidaysVacationSick leavePersonal daysIntegrated paid time-off policiesBereavement or funeral leaveSabbatical leaveVolunteerism Jury duty and witness duty leavesMilitary leaveNonproduction time On-call timeNoelle Baker, Contributing Editor第2页/共25页9-3PAID TIME-OFF

3、 TOPICS IN UNION BARGAININGON THE TABLE! Jury Duty Funeral Leave Military Leave Clean-Up Time Preparation Time Travel Time Rest PeriodsIts still about work!Noelle Baker, Contributing Editor第3页/共25页9-4Paid Time OffWin Win!Both employers and employees place great emphasis on paid time. Paid time off h

4、elps create a positive work culture and allows employees to balance work/life issues. “Industry Standard”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 worker

5、s and paid vacation to 78%. Government workers were all eligible for holidays and 60% were eligible for paid vacation.Noelle Baker, Contributing Editor第4页/共25页9-5FEDERAL HOLIDAYS New Years Day M. L. King Jr. Birthday Washingtons Birthday Memorial Day Independence Day Labor Day Columbus Day Veterans

6、Day Thanksgiving ChristmasNoelle Baker, Contributing Editor第5页/共25页9-6Treatment of HolidaysEvery state has mandated state holidays which are typically observed by the private sector. Some companies also have a specific number of floating holidays that may be taken at the employees discretion with su

7、pervisory approval.Companies must pay attention to religious holidays in compliance with EEOC established guidelines. Accommodation must be made wherever possible. Companies typically give “credit” for holidays that fall within an employees scheduled vacation or leave; some companies grant days befo

8、re or after major holidays as paid time off as well.Noelle Baker, Contributing Editor第6页/共25页9-75 Important Vacation Considerations1. Eligibility for vacation leave2. Single or multiple vacation policies for different occupational groups3. Rules for determining the amount of available vacation time

9、per year4. Avoid conflicts between vacation time and pressing work deadlines5. Handling of unused vacation time at the end of the fiscal or calendar yearNoelle Baker, Contributing Editor第7页/共25页9-8UNUSED VACATION Carryover Provision Unused Days Added to Following Year or “Use It or Lose It Provision

10、” Cashout Provision Cash for Unused DaysNoelle Baker, Contributing Editor第8页/共25页9-9VACATION REGULATIONS Private Sector Not Regulated Benefits Taxed when Used Employers Pay FICA and FUTA Benefits Deducted as BusinessExpenses Multiemployer Plans Subject to ERISAAs a result of the current economic dow

11、nturn 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.Noelle Baker, Contributing Editor第9页/共25页9-10Sick LeaveSick le

12、ave policies are apart and separate from disability leave policies. Sick leave covers occasional illness/accidents. Sick leave is an earned benefit and may not be arbitrarily denied for withdrawn by the employer.Some employers require certification of illness. Illness is the most socially acceptable

13、 reason for an unscheduled illness.The organizational culture may determine how often and under what circumstances employees either use or abuse sick leave. Repeated abuse of sick leave policies may point to larger organizational issues.Noelle Baker, Contributing Editor第10页/共25页9-11PERSONAL LEAVERea

14、sons for Time - Off VaryUsually Short - TermCan Extend Vacations, Sick LeaveMay be Subject to Carryover, Cash outBenefits Taxed as IncomeEmployers Pay FICA and FUTAUsually 1 - 10 DaysNoelle Baker, Contributing Editor第11页/共25页9-12An Integrated Approach!Integrated paid time-off policies or paid time-o

15、ff banks do not distinguish among reasons for absence as specific policies do. The idea is to allow the employee greater freedom (decision making) in determining the usage of their earned time off. Effective time off policies incrementally increase the amount of paid time off based upon employee lon

16、gevity. They also typically include a “carry over” provision. Companies may compensate an employee at lower than their average daily rate for unscheduled absences. Noelle Baker, Contributing Editor第12页/共25页9-13BEREAVEMENT / FUNERAL LEAVE Specifies Whose Death Qualifies Generally for Immediate Family

17、 Employers Set Number of Days IRS Treats Benefits as Income Employers Pay FICA and FUTA Can be Deducted as Business ExpenseNoelle Baker, Contributing Editor第13页/共25页9-14JURY DUTY AND WITNESS DUTY LEAVE Jury Duty Guided by Government Regulations Unfavorable Treatment Prohibited Violations Subject to

18、Fines FLSA Guidelines IRS Treats Benefits as Income Employers Pay FICA and FUTAThe FLSA prohibits employers from reducing exempt employees wages except if there is jury compensation which may be deducted and secondly, if the jury duty lasts over one week.The Internal Revenue Services deems compensat

19、ion for federal jury duty taxable; however the formulas for the same are rather complex.Noelle Baker, Contributing Editor第14页/共25页9-15MILITARY LEAVE RETURN TO WORK POLICIES Governed by USERRA of 1994 Reemployment rights extend to persons who have been absent from a position of employment because of

20、service in the uniformed services on either a voluntary or involuntary basis including active duty, inactive duty training, full time National Guard duty and time for fitness-for-duty examination. Employers may not discriminate or retaliate against a past or present member of the uniformed service;

21、USERRA provides protection against denial of initial employment. Employers are required to immediately reinstate health benefits upon re-employment unless service-related illness or accidents are or should be covered by uniformed services health or disability-related benefits.Noelle Baker, Contribut

22、ing Editor第15页/共25页9-16Nonproductive and On-Call TimeOn-Call TimeTime Spent During Off - Duty Time when Employee Might be CalledPersonal Activities RestrictedCan be Mandated to Nonexempt Employees Governed by FLSA RegulationsPaid if not Called?Nonproductive TimeFLSA contains provisions for compensat

23、ing employees during nonproductive time which includes: clean up, preparation, travel time between jobs during normal shift hours, rest periods shorter than 20 “, and meal periods at least 30” in duration where employees must eat at their desk.Noelle Baker, Contributing Editor第16页/共25页9-17SABBATICAL

24、 LEAVEAccording to the Society for Human Resource Management, approximately 11 percent of large companies offer paid sabbaticals to employees and another 29 percent offer unpaid sabbaticals. Previously, only large companies were known for offering employees sabbatical leaves. Currently, about 16 per

25、cent of small companies and 21 percent of mid-size companies today do offer unpaid sabbaticals.Types of Sabbaticals1.Traditional2.Personal Growth 3.Social Service4.Extended Personal Leave5.Voluntary Leave to Meet Business NeedsNoelle Baker, Contributing Editor第17页/共25页9-18VOLUNTEERISM Reasons compan

26、ies offer leave: Volunteer opportunities allow employees to balance work and life demands Giving employees the opportunity to contribute to charitable causes on company time represents positive corporate social responsibility, enhancing the companys overall image in the public eye Paid-time off to v

27、olunteer is believed to help promote retentionNoelle Baker, Contributing Editor第18页/共25页9-19FAMILY AND MEDICAL LEAVE ACT Guarantees an employee the right toreturn to work after an individual orfamily illness. Leaves may be paid or unpaid; however benefits continue during the time of the leave. Emplo

28、yers may allow employees to use accrued sick or vacation time during their approved leave. The Act applies to all companies over 50 employees and any employeewho has worked at least 1,250 hours over the previous 12 months. The leave can be taken as a whole or intermittently as approved by the employ

29、er.Noelle Baker, Contributing Editor第19页/共25页9-20Major Revisions to the ActBeginning January 2009 and continuing, relatives of injured military personnel may take up to 26 weeks of leave to care for their loved one. Also members of the National Guard may use up to 12 weeks of leave to prepare for ac

30、tive duty or attend military programs. Employees must have at least two doctors visits per year documenting their need for leave. Leave time may be discounted from perfect attendance awards.Possible congressional legislation may lower the limit to 25 employees for compliance.Noelle Baker, Contributi

31、ng Editor第20页/共25页9-21FLEXTIME SCHEDULESFlextime schedules lead to lower tardiness and absenteeismFlexible work schedules should lead to higher work productivityFlexible work schedules benefit employers by creating longer business hours and better serviceFlexibility means the employers willingness t

32、o flex in a manner that is conducive to the employees life style. Flex time must be collaborative effort.Noelle Baker, Contributing Editor第21页/共25页9-22COMPRESSED WORKWEEK SCHEDULESLets Be Smart Reducing the number of times employees must commute between home and work. Providing more time together for dual-career couples who live in different cities Also eco-frien