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美国人力资源管理—福利管理 教学课件11
* * * * * * * * * * * * * * * * * *Noelle Baker, Contributing Editor Chapter 11 Managing the Employee Benefits System McGraw-Hill/Irwin Copyright ? 2011 The McGraw-Hill Companies, Inc. All rights reserved. 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 The Market Demands Flexibility in Benefits Employees may represent different demographics and value different benefits. Employers are providing choices in individual choices in plan benefits to meet diverse employee needs. 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 company-sponsored benefit 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 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 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 FLEXIBLE BENEFIT PLANS Vary by Flexibility Costs Pretax Salary Reduction Plans Modular Plans Core - Plus Option Plans Mix and Match Plans Pretax Salary Reduction Plans Employees set aside a portion of their wages for allowable benefits on a pretax basis. Two common reduction pla
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