合并总括预算调节法课件

1、第 章 13提供員工福利我該了解什麼？說明員工福利在薪資報酬的重要性。簡述法律規定員工福利的類型。說明最常見的給薪假類型。指出業者所提供的保險類福利類型。指出業者所提供的退休計畫類型。說明組織如何利用各種福利制度，滿足員工各項需求。說明如何選定員工福利組合。簡述與設計及執行員工福利計畫相關的法律規定。說明有效傳達員工福利內容及價值的重要性。員工福利的角色員工福利指除金錢報酬以外的員工報酬。員工福利可幫助組織吸引、留任以及激勵員工。員工福利佔員工報酬比例不斷增加。 理由包括：法律規定稅賦優惠業者較有交易談判實力在人才爭霸戰中勝出McGraw-Hill 2004 The McGraw-Hill C

2、ompanies, Inc. All rights reserved.2 of 22 員工福利佔整體員工報酬百分比McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserved.3 of 22 法律規定員工福利類型聯邦及州政府規定業者須提供一定類型的社會保險。如：社會福利計畫整合老年保險、戰後生還者保險、失能保險、醫療保險（1965年醫療照護第A部分），以及為老年人所提供的支援性醫療保險（1965年醫療照護第B部分）等保險規範之聯邦福利計畫。 社會福利計畫的涵蓋範圍，可達全美90%的勞工。McGraw-Hill 2004

3、 The McGraw-Hill Companies, Inc. All rights reserved.4 of 22 Social Security Act of 1935Established a system providing old age, survivors, disability, and retirement benefits.Federal payroll tax on both the employer and the employee.Benefit payments are based on employees lifetime earnings.Benefits

4、Required by Law法律規定員工福利類型失業保險四大目標業者的經驗費率員工必須符合四項條件，才能領取失業救助勞工補償勞工補償法的福利，通常可分為四大類型。業者必須提供員工一定時間的不給薪家庭事務假。家庭醫療休假法McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserved.5 of 22 Benefits Required by LawUnemployment CompensationA Federal/state payroll tax that funds state unemployment syste

5、ms.Involuntary unemployment and actively seeking work is required for persons to claim benefit.Employers pay based on their experience ratingWorkers CompensationBenefits provided to persons injured on the job.No-fault liability protects employers from lawsuitsEmployees are covered unless injury is s

6、elf-inflicted or caused by a “willful disregard of safety rules”.Family Medical Leave Act (FMLA)CoverageEmployers with 50 or more employees within a 75-mile radiusRequirementsEmployers must allow eligible employees to take up to a total of 12 weeks of unpaid leave to attend to a family or serious me

7、dical condition in any within a 12-month period.Employees have the right to continued health benefits and the right to return to their job.Benefits Required by Law法律規定員工福利的類型6 of 22 McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserved.其他員工福利類型其他員工福利類型，則不在法律規定範圍：保險人壽保險定期壽險政策醫療保險合併總括預算

8、調節法健康維護組織優先提供者組織彈性收支帳戶員工健康規畫長期照護失能保險短期長期7 of 22 McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserved.Life Insurance Group life insurance commonly provided benefit to protect employees family in event of deathHealthcare: Controlling Costs and Improving QualityIn the United States, hea

9、lth-care expenditures have gone from 5.3 percent of the GNP in 1960 to 14 percent recently.Attempts at cost control have come through employers, since most health care is provided through organizations.A recent trend has been to shift costs to employees through the use of deductibles, coinsurance, e

10、xclusions and limitations, and maximum benefits. McGraw-Hill/Irwin 2006 The McGraw-Hill Companies, Inc. All rights reserved.Health maintenance organization (HMO)A medical organization consisting of specialists operating out of a community-based health care center. Provides routine medical services t

11、o employees who pay a nominal fee. Receives a fixed annual contract fee per employee from the employer (or employer and employee), regardless of whether it provides that person with service.Preferred provider organizations (PPOs)Groups of health care providers that contract to provide medical care s

12、ervices at reduced fees.Employees can select from a list of preferred individual health providers.Preferred providers agree to discount services and to submit to certain utilization controls, such as on the number of diagnostic tests they can order.Employees using non-PPO-listed providers may pay al

13、l of the service costs or the portion of the costs above the reduced fee structure for services.Healthcare: Controlling Costs and Improving Quality Health maintenance organizations (HMO) focus on preventive care and outpatient treatment.require employees to use only HMO services and providing benefi

14、ts on a prepaid basis.physicians and health-care workers paid a flat salary to reduce incentive of raising costs. Preferred provider organizations (PPOs) have contract with employers and insurance companies, to provide care at reduced fees. do not provide benefits on a prepaid basis.employees often

15、are not required to use just the PPOs. tend to be less expensive than traditional health care but more expensive than HMOs.McGraw-Hill/Irwin 2006 The McGraw-Hill Companies, Inc. All rights reserved.Optional BenefitsFigure 13.2各國醫療照護成本8 of 22 McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All right

16、s reserved.其他員工福利類型其他員工福利類型，則不在法律規定範圍：退休計畫相對提撥退休辦法非相對提撥退休辦法確定提撥制員工退休所得保障法退休給付保證制度確定給付制個人退休準備金帳戶給薪假年休國定假日病假個人特休9 of 22 McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserved.Retirement PlansRetirement Plans offered by employers are optionalContributory plan vs. non-contributoryDefined b

17、enefit plan vs. defined contributionWhat are the pros and cons of these plans from the employees and employers perspective?RetirementDefined Benefit PlanGuarantees a specified retirement benefit level to employees.Insulates employees from investment risk, which is borne by the company.PBGC guarantee

18、s basic retirement benefit in case of financial difficulties.ERISA increased the fiduciary responsibilities of pension plan trustees, and established vesting rights and portability provisions. Defined Contribution PlanDoes not promise employees a specific benefit level after retirement. Employers sh

19、ift investment risk to the employee. There is no need to calculate payments based on age and service.Most prevalent in small companies.McGraw-Hill/Irwin 2006 The McGraw-Hill Companies, Inc. All rights reserved.Retirement Benefits (contd)401(k) PlansDefined contribution plans based on section 401(k)

20、of the Internal Revenue Code.Plans are funded by pretax payroll deductions.Contributions are invested in mutual stock funds and bond funds.The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) raised limits on employee contributions.Retirement PlansWith the growth of defined-contrib

21、ution plans, employees need to understand how to wisely invest their money to plan for retirement.65歲以上人士主要收入來源圖 10 of 22 McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserved.Pay for Time Not WorkedIn Western Europe, 30 days of mandated vacation is common.In the United States, there

22、is no legal minimum, although 10 days is common. Sick leave programs often provide full salary replacement for a limited period of time, usually not exceeding 26 weeks.The amount of sick leave is often based on length of service, accumulating with service. McGraw-Hill/Irwin 2006 The McGraw-Hill Comp

23、anies, Inc. All rights reserved.Payment for Time Not WorkedPaid vacations Sick payJury dutySabbaticalsNational guard or other military reserve dutyVoting timeBereavement time參與各項員工福利計畫員工百分比比較圖 12 of 22 McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserved.政府對賦益權與員工福利溝通之相關規定賦益權：取得請領退休福

24、利之權利兩項做法中擇一為用例外規定：掌門人退休計畫合聘員工退休計畫計畫概述13 of 22 McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserved.家庭親善福利親善家庭式福利包括：家庭事務假兒童照護大學學費補助529存款計畫老人照護資訊及支援14 of 22 McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserved.Family Friendly BenefitsFamily Friendly Benefits serve two p

25、urposesAssist employees manage work and family rolesIncreases loyalty to companies who show they careFamily leave paid time off for newborn or adopted children組織提供不同兒童照護做法百分比 15 of 22 McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserved.選定員工福利業者在設計員工福利組合時有極大空間在設計員工福利內容時，需考慮因素包括：組織目標相

26、關預算現職員工與未來希望爭取人才的可能期待確認組織提供員工福利組合的目標，是組織選定員工福利內容的前提。16 of 22 2004 The McGraw-Hill Companies, Inc. All rights reserved.McGraw-Hill組織福利制度目標17 of 22McGraw-Hill 2004 The McGraw-Hill Companies, Inc. All rights reserved.自選式福利自選式福利計畫即指由業者提供公司福利選項清單，使員工就清單所列項目，自由選擇所需福利類型及數量。自選式福利有許多優點 ：員工會更加了解各項福利的價值員工可依個人需

27、求調整福利內容避免因提供員工不需福利形成的浪費自選式福利計劃也有缺點：造成較高行政成本員工會選擇自己最需要的福利選項18 of 22 2004 The McGraw-Hill Companies, Inc. All rights reserved.McGraw-HillFlexible Benefits (Cafeteria) PlansThese plans permit employees to choose the types and amount of benefits that they want. Advantages include:employees can be more a

28、ware and appreciative of their benefits packagea better match between the package and the employees needs, which improves satisfaction and retentioncost reductions are often achievedDisadvantages include:high administrative costadverse selectionMcGraw-Hill/Irwin 2006 The McGraw-Hill Companies, Inc.

29、All rights reserved.Flexible Benefits ProgramsThe cafeteria (flexible benefits) approachEach employee is given a benefits fund budget to spend on the benefits he or she prefers.The fund limits the total cost for each benefits package.Core plus option plans establish a core set of benefits which are

30、mandatory for all employees.Flexible spending accountsEnable employees to pay for medical and other expenses with pretax dollars by depositing funds in their accounts from payroll deductions.Compensation Vehicles Utilized in a Cafeteria Compensation ApproachAccidental death, dismemberment insuranceB

31、irthdays (vacation)Bonus eligibilityBusiness and professional membershipCash profit sharingClub membershipsCommissionsCompany medical assistanceCompany-provided automobileCompany-provided housingCompany-provided or subsidized travelDay care centersDeferred bonusDeferred compensation planDental and e

32、ye care insuranceDiscount on company productsEducation costsEducational activities (time off)Free checking accountFree or subsidized lunchesGroup automobile insuranceGroup homeowners insuranceGroup life insuranceHealth maintenance organization feesHome health careHospital-surgical-medical insuranceI

33、ncentive growth fundInterest-free loansLong-term disability benefitMatching educational donationsNurseriesNursing home careOutside medical servicesPersonal accident insurancePrice discount planRecreation facilitiesResort facilitiesSabbatical leavesSalary continuationSavings planScholarships for depe

34、ndentsSeverance paySickness and accident insuranceStock appreciation rightsStock bonus planStock purchase plan福利成本19 of 22 2004 The McGraw-Hill Companies, Inc. All rights reserved.McGraw-Hill與員工福利相關的法律規範致力控制人事成本的組織，可能會採以下方式調整人力結構，以求降低員工福利花費：以請求現有員工加班以取代增加新人聘用兼職而非全職員工以外包人力取代公司正式聘用人力其他相關法律規範：員工福利稅率經認可

35、福利計畫反歧視法律規範反懷孕歧視法反就業年齡歧視法反就業年齡歧視法會計作業準則美國財務會計準則委員會20 of 22 2004 The McGraw-Hill Companies, Inc. All rights reserved.McGraw-Hill有效傳達員工福利組織必須提供員工正確的福利資訊，如此員工才能了解員工福利的可貴。 正確溝通對達成員工福利，吸引、激勵、留任人才的目標，也有明顯助益。在員工溝通上投注更多創意與心意，將能使公司得到更為忠誠、更具工作滿意度的員工。21 of 22 2004 The McGraw-Hill Companies, Inc. All rights res

36、erved.McGraw-Hill傳達員工福利政策技巧22 of 22 2004 The McGraw-Hill Companies, Inc. All rights reserved.McGraw-HillThe Job as a Total Compensation FactorCentral issue in many motivation theoriesVital component of total compensation programJob Characteristics TheorySkill variety extent work requires number of d

37、ifferent activities for successful completionTask identity extent job includes an identifiable unit of work carried out from start to finishTask significance impact job has on other peopleJob Characteristics Theory (Continued)Autonomy individual freedom and discretion employees have in performing th

38、eir jobsFeedback amount of information employees receive about how well they have performed the jobThe Job Environment as a Total Compensation FactorSound policiesCompetent employeesCongenial coworkersAppropriate status symbolsWorking conditionsWorkplace FlexibilityFlextimeCompressed workweekJob sha

39、ringFlexible compensation (cafeteria compensation)TelecommutingPart-time workModified retirementFlextimePractice of permitting employees to choose, with certain limitations, their own working hoursWork the same number of hours per day as they would on a standard scheduleMany firms are usingIllustrat

40、ion of FlextimeFlexible TimeCore TimeFlexible Time (Lunch)Core TimeFlexible Time6 a.m.9 a.m.6 p.m.3 p.m.NoonBandwidthCompressed Work WeekArrangement of work hours that permits employees to fulfill their work obligation in fewer days than the typical five-day workweekFour 10-hour daysOften greater jo

41、b satisfactionJob SharingTwo part-time people split the duties of one job in some agreed-on manner and are paid according to their contributionsPartners must be compatible, have good communication skills and trust must exist between the job sharers and their managerFlexible Compensation PlansPermit employees to choose from among many alternatives in deciding how their financial compensation will be allocatedDetermine the compensation package that best satisfi