人力资源综合_200810201130014458.ppt
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1、Has Real Solutions,” Workforce, February 2002, p. 30. 2005 Prentice Hall Inc. All rights reserved. 13 23 Insurance Benefits (contd) New trends in health care cost control: Use of cost-containment specialists Getting employees more involved and empowered Automating health care plan administration Onl
2、ine selection software Using defined contribution health care plans Outsourcing health care benefits administration Reducing or eliminating retiree health care coverage Joining benefits purchasing alliances 2005 Prentice Hall Inc. All rights reserved. 13 24 Insurance Benefits (contd) Other insurance
3、 issues Mental health benefits and the Mental Health Parity Act of 1996 The Pregnancy Discrimination Act COBRA requirements Long-term care Group life insurance Provision of benefits for part-time and contingent workers 2005 Prentice Hall Inc. All rights reserved. 13 25 Retirement Benefits Social Sec
4、urity (Federal Old Age and Survivors Insurance) A federal payroll tax (7.65%) paid by both the employee and the employer on the employees wages Retirement benefits at the age of 62 Survivors or death benefits paid to the employees dependents Disability payments to disabled employees and their depend
5、ents. The Medicare program 2005 Prentice Hall Inc. All rights reserved. 13 26 Retirement Benefits (contd) Types of pension plans Contributory: employees contribute to the plan. Noncontributory plans: employer makes all contributions to the plan. Qualified plans: plans that meet requirements for tax
6、benefits for employer contributions. Nonqualified plans: plans not meeting requirements for favorable tax treatment. 2005 Prentice Hall Inc. All rights reserved. 13 27 Retirement Benefits (contd) Types of pension plans (contd) Defined contribution: contributions of employees and employers are specif
7、ied; plan payouts are not. Defined benefit plans: plan payouts are specified; however, contributions must be sufficient to insure payouts. 2005 Prentice Hall Inc. All rights reserved. 13 28 Retirement Benefits (contd) 401(k) Plans Defined contribution plans based on section 401(k) of the Internal Re
8、venue 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. 2005 Prentice Hall Inc. All rights reserved. 13 29 Retirement Be
9、nefits (contd) Other types of defined contribution plans Savings and thrift plans Employees contribute a portion of their earnings to a fund; the employer usually matches this contribution in whole or in part. Deferred profit-sharing plans Employers contribute a portion of profits to the pension fun
10、d, regardless of the level of employee contribution. Employee stock ownership plans (ESOPs) Qualified, tax-deductible stock bonus plans in which employers contribute company stock to a trust for eventual use by employees. 2005 Prentice Hall Inc. All rights reserved. 13 30 Retirement Benefits (contd)
11、 Employee Retirement Income Security Act (ERISA) of 1974 Restricts what companies must do in regard to pension plans. In unionized companies, the union can participate in pension plan administration. Pension Benefits Guarantee Corporation (PBGC) Insures pensions of a qualified plan that terminates w
12、ithout sufficient funds to its meet obligations. Guarantees only defined benefit plans, not defined contribution plans. Will only pay an individual a pension of up to about $27,000 per year. 2005 Prentice Hall Inc. All rights reserved. 13 31 Retirement Benefits (contd) Employees vesting rights under
13、 ERISA Participants have a right to 100% of accrued benefits after five years of service. Employers may phase in vesting over a period of three to seven years. An employer can require that an employee complete a period of two years service before becoming eligible to participate in the plan. If an e
14、mployer requires more than one year of service before eligibility, the plan must grant employees full and immediate vesting rights at the end of that period. 2005 Prentice Hall Inc. All rights reserved. 13 32 Retirement Benefits (contd) Key policy issues in pension planning Membership requirements S
15、etting the minimum age or minimum service at which employees become eligible for a pension. Benefit formula Determining pension payouts for individual employees. Plan funding Funding the plan (contributory or noncontributory). Vesting Meeting ERISA requirements for employer and employee contribution
16、s that cannot be forfeited for any reason by the vested employee. 2005 Prentice Hall Inc. All rights reserved. 13 33 Retirement Benefits (contd) Pension alternatives Early retirement windows Specific employees (often age 50-plus) are offered the opportunity to voluntarily retire earlier than usual.
17、The financial incentive is generally a combination of improved or liberalized pension benefits plus a cash payment. Older Workers Benefit Protection Act (OWBPA) Imposes limitations on waivers that purport to release a terminating employees potential claims against the employer based on age discrimin
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