薪酬体系的设计与管理(1).pptVIP

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Pressures for growth in benefits福利增长的压力源 Wage controls / 工资控制 Union or competitive pressures / 工会和竞争的压力 Employer initiative / 雇主动议 Cost effectiveness / 成本考虑 Favourable tax treatment / 税务原因 Lower group rates / 团队项目的减少 Other advantages beyond direct cost / 其它考虑 Issues in benefits administration Flexibility of coverage / 灵活性 “Average employee ” / 大众菜 “Cafeteria plans ” / 自助餐 Financing benefits / 福利来源 Non – contributory / 公司不“出血” Contributory / 公司“出血” Employee – financed / 员工“出血” Benefits an be Made More Effective福利可以更加有效 Cost sharing / 成本分摊 Aggressive Cost Management / 成本控制 Engaging Employees in Benefit Choices / 员工可以选择 Target specific benefits to make workforce more productive / 福利须注重员工效率的提高 Childcare , wellness , employee assistance 福利 福利的范畴及分类 由政府强制或公司自行兴办的保障办法； 非工作状态，不论公务或公余，所取得之给付 员工服务项目 工作津贴 工作奖金 Issues in benefits planning设计福利需考虑的因素 Employer preferences / 雇主偏好 Employee preferences / 员工偏好 Administration / 福利管理问题： Communicating benefits / 福利的沟通 Relations with regulators , etc / 法规 Cost analysis and control / 成本控制 monitoring / 监控 Flexible benefit plans (cafeteria)“自助餐”式福益计划 Workers get more value / 员工获得更多价值 Helps make employees more aware of benefit costs / 让员工了解福利的成本 Addresses different employees needs / 满足不同的福利需求 Maybe reduce some costs for benefits not needed / 降低无需求福利的成本 Increased design and administrative / 提高了设计和管理成本 Anatomy of a cafeteria benefit plan自助餐福益计划的操作 Estimate fund available for each employee / 核定每个员工的福利账户 Core of mandatory benefits / 以强制性福利为核心 Nucleus of “necessary” benefits / 以需求为核心 Optional benefits ( employee can choose to the maximum available to him /her) / 福利的可选择性 Decision on surplus availability / 供给的可获得性 Procedure for periodic review and change / 定期调整或修改 Managing Benefits福利的管理 Survey benchmarks 参照性调查 Cost control 成本控制 Ma