合并总括预算调节法.PPT

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 員工福利佔整體員工報酬百分比 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。 Benefits Required by Law Social Security Act of 1935 Established a system providing old age, survivor’s, disability, and retirement benefits. Federal payroll tax on both the employer and the employee. Benefit payments are based on employee’s lifetime earnings. 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〉 Benefits Required by Law Unemployment Compensation A Federal/state payroll tax that funds state unemployment systems. Involuntary unemployment and actively seeking work is required for persons to claim benefit. Employers pay based on their experience rating Worker’s Compensation Benefits provided to persons injured on the job. No-fault liability – protects employers from lawsuits Employees are covered unless injury is self-inflicted or caused by a “willful disregard of safety rules”. Benefits Required by Law Family Medical Leave Act (FMLA) Coverage Employers with 50 or more employees within a 75-mile radius Requirements Employers must allow eligible employees to take up to a total of 12 weeks of unpaid leave to attend to a family or serious medical condition in any within a 12-month period. Employees have the right to continued health benefits and the right to return to their job. 法律規定員工福利的類型 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 Life Insurance Group life insurance commonly provided benefit to protect employee’s family in event of death Healthcare: Controlling Costs and Improving Quality In the United States, health-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,