1、第第 章章 13提供員工福利提供員工福利我該了解什麼？我該了解什麼？1.說明員工福利在薪資報酬的重要性。說明員工福利在薪資報酬的重要性。2.簡述法律規定員工福利的類型。簡述法律規定員工福利的類型。3.說明最常見的給薪假類型。說明最常見的給薪假類型。4.指出業者所提供的保險類福利類型。指出業者所提供的保險類福利類型。5.指出業者所提供的退休計畫類型。指出業者所提供的退休計畫類型。6.說明組織如何利用各種福利制度，滿足員工各項需求。說明組織如何利用各種福利制度，滿足員工各項需求。7.說明如何選定員工福利組合。說明如何選定員工福利組合。8.簡述與設計及執行員工福利計畫相關的法律規定。簡述與設計及執行
2、員工福利計畫相關的法律規定。9.說明有效傳達員工福利內容及價值的重要性。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的角色n員工福利員工福利指除金錢報酬以外的員工報酬。指除金錢報酬以外的員工報酬。n員工福利可幫助員工福利可幫助組織吸引、留任以及激勵員工。組織吸引、留任以及激勵員工。n員工福利佔員工報酬比例不斷增加。員工福利佔員工報酬比例不斷增加。理由包括：理由包括：n法律規定法律規定n稅賦優惠稅賦優惠n業者較有交易談判實力業者較有交易談判實力n在人才爭霸戰中勝出在人才爭霸戰中勝出McGraw-Hill 2004 The McGraw-Hill Companies,Inc.Al
3、l rights reserved.2 of 22 員工福利佔整體員工報酬百分比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法律規定員工福利類型n聯邦及州政府規定業者須提供一定類型的聯邦及州政府規定業者須提供一定類型的社會保社會保險險。如。如：n社會福利計畫社會福利計畫n整合整合老年保險老年保險、戰後生還者保險戰後生還者保險、失能保失能保險險、醫療保險（醫療保險（1965年醫療照護第年醫療照護第A部分），部分），以及為老年人所提供的以及為老年
4、人所提供的支援性醫療保險支援性醫療保險（1965年醫療照護第年醫療照護第B部分）等保險規範之聯邦福利計畫。部分）等保險規範之聯邦福利計畫。n社會福利計畫的涵蓋範圍，可達全美社會福利計畫的涵蓋範圍，可達全美90%的勞工。的勞工。McGraw-Hill 2004 The McGraw-Hill Companies,Inc.All rights reserved.4 of 22 nSocial Security Act of 1935nEstablished a system providing old age,survivors,disability,and retirement benefits
5、.nFederal payroll tax on both the employer and the employee.nBenefit payments are based on employees lifetime earnings.Benefits Required by Law法律規定員工福利類型法律規定員工福利類型n失業保險失業保險n四大目標四大目標n業者的經驗費率業者的經驗費率n員工必須符合四項條件，才能領取失業救助員工必須符合四項條件，才能領取失業救助n勞工補償勞工補償n勞工補償法勞工補償法的福利，通常可分為四大類型。的福利，通常可分為四大類型。n業者必須提供員工一定時間的業者必
6、須提供員工一定時間的不給薪家庭事務假不給薪家庭事務假。n家庭醫療休假法家庭醫療休假法McGraw-Hill 2004 The McGraw-Hill Companies,Inc.All rights reserved.5 of 22 Benefits Required by LawnUnemployment CompensationnA Federal/state payroll tax that funds state unemployment systems.nInvoluntary unemployment and actively seeking work is required fo
7、r persons to claim benefit.nEmployers pay based on their experience ratingnWorkers CompensationnBenefits provided to persons injured on the job.nNo-fault liability protects employers from lawsuitsnEmployees are covered unless injury is self-inflicted or caused by a“willful disregard of safety rules”
8、.Family Medical Leave Act(FMLA)nCoveragenEmployers with 50 or more employees within a 75-mile radiusnRequirementsnEmployers 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.nEmployees ha
9、ve 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n其他員工福利類型，則不在法律規定範圍：其他員工福利類型，則不在法律規定範圍：n保險保險n人壽保險人壽保險n定期壽險政策定期壽險政策n醫療保險醫療保險n合併總括預算調節
10、法合併總括預算調節法n健康維護組織健康維護組織n優先提供者組織優先提供者組織n彈性收支帳戶彈性收支帳戶n員工健康規畫員工健康規畫n長期照護長期照護n失能失能保險保險n短期短期n長期長期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 Cos
11、ts and Improving QualitynIn the United States,health-care expenditures have gone from 5.3 percent of the GNP in 1960 to 14 percent recently.nAttempts at cost control have come through employers,since most health care is provided through organizations.nA recent trend has been to shift costs to employ
12、ees through the use of deductibles,coinsurance,exclusions and limitations,and maximum benefits.McGraw-Hill/Irwin 2006 The McGraw-Hill Companies,Inc.All rights reserved.Health maintenance organization(HMO)nA medical organization consisting of specialists operating out of a community-based health care
13、 center.nProvides routine medical services to employees who pay a nominal fee.nReceives 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)nGroups of health care provide
14、rs that contract to provide medical care services at reduced fees.nEmployees can select from a list of preferred individual health providers.nPreferred providers agree to discount services and to submit to certain utilization controls,such as on the number of diagnostic tests they can order.nEmploye
15、es using non-PPO-listed providers may pay all 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)nfocus on preventive care and outpatient treatment.nrequire employees to
16、 use only HMO services and providing benefits on a prepaid basis.nphysicians and health-care workers paid a flat salary to reduce incentive of raising costs.Preferred provider organizations(PPOs)nhave contract with employers and insurance companies,to provide care at reduced fees.ndo not provide ben
17、efits on a prepaid basis.nemployees often are not required to use just the PPOs.ntend 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各國醫療照護成本各國醫療照護成本8 of 22 McGraw-Hil
18、l 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n其他員工福利類型，則不在法律規定範圍：其他員工福利類型，則不在法律規定範圍：n退休計畫退休計畫n相對提撥退休辦法相對提撥退休辦法n非相對提撥退休辦法非相對提撥退休辦法n確定提撥制確定提撥制n員工退休所得保障法員工退休所得保障法n退休給付保證制度退休給付保證制度n確定給付制確定給付制n個人退休準備金帳戶個人退休準備金帳戶n給薪假給薪假n年休年休n國定國定假日假日n病假病假n個人特休個人特休9 of 22 McGraw-Hill 2004 The Mc
19、Graw-Hill Companies,Inc.All rights reserved.Retirement PlansnRetirement Plans offered by employers are optionalnContributory plan vs.non-contributorynDefined benefit plan vs.defined contributionnWhat are the pros and cons of these plans from the employees and employers perspective?RetirementDefined
20、Benefit PlannGuarantees a specified retirement benefit level to employees.nInsulates employees from investment risk,which is borne by the company.nPBGC guarantees basic retirement benefit in case of financial difficulties.nERISA increased the fiduciary responsibilities of pension plan trustees,and e
21、stablished vesting rights and portability provisions.Defined Contribution PlannDoes not promise employees a specific benefit level after retirement.nEmployers shift investment risk to the employee.nThere is no need to calculate payments based on age and service.nMost prevalent in small companies.McG
22、raw-Hill/Irwin 2006 The McGraw-Hill Companies,Inc.All rights reserved.Retirement Benefits(contd)n401(k)PlansnDefined contribution plans based on section 401(k)of the Internal Revenue Code.nPlans are funded by pretax payroll deductions.nContributions are invested in mutual stock funds and bond funds.
23、nThe Economic Growth and Tax Relief Reconciliation Act of 2001(EGTRRA)raised limits on employee contributions.Retirement PlansnWith the growth of defined-contribution 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歲以上人士主要收入來源圖 10 of 22 McGraw
24、-Hill 2004 The McGraw-Hill Companies,Inc.All rights reserved.Pay for Time Not WorkednIn Western Europe,30 days of mandated vacation is common.nIn the United States,there is no legal minimum,although 10 days is common.nSick leave programs often provide full salary replacement for a limited period of
25、time,usually not exceeding 26 weeks.nThe amount of sick leave is often based on length of service,accumulating with service.McGraw-Hill/Irwin 2006 The McGraw-Hill Companies,Inc.All rights reserved.Payment for Time Not WorkednPaid vacations nSick paynJury dutynSabbaticalsnNational guard or other mili
26、tary reserve dutynVoting timenBereavement time參與各項員工福利計畫參與各項員工福利計畫員工百分比比較圖員工百分比比較圖 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政府對賦益權與員工福利溝通之相關規定溝通之相關規定n賦益權賦益權：n取得請領退休福利之權利取得請領退休福利之權利n兩項做法中擇一為用兩項做法中擇一為用n例外規定：例外規定：n掌門人退休計畫掌門人退休計畫n合聘員工退休計畫合聘員工退休計畫n計畫概述計畫概述13
27、of 22 McGraw-Hill 2004 The McGraw-Hill Companies,Inc.All rights reserved.家庭親善福利家庭親善福利n親善家庭式福利包括：親善家庭式福利包括：n家庭事務假家庭事務假n兒童照護兒童照護n大學學費補助大學學費補助n529529存款計畫存款計畫n老人照護老人照護n資訊及支援資訊及支援14 of 22 McGraw-Hill 2004 The McGraw-Hill Companies,Inc.All rights reserved.Family Friendly BenefitsnFamily Friendly Benefits
28、serve two purposesnAssist employees manage work and family rolesnIncreases loyalty to companies who show they carenFamily leave paid time off for newborn or adopted children組織提供不同兒童照護做法百分比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.選定員工福利選定員工福利n業者在設計員工
29、福利組合時有極大空間業者在設計員工福利組合時有極大空間n在設計員工福利內容時，需考慮因素包括：在設計員工福利內容時，需考慮因素包括：n組織目標組織目標n相關預算相關預算n現職員工與未來希望爭取人才的可能期待現職員工與未來希望爭取人才的可能期待n確認組織提供員工福利組合的目標，是組織選定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。員工福利內容的前提。16 of 22 2004 The McGraw-Hill Companies,Inc.All rights reserved.McGraw-Hill組織福利制度目標組織福利制度目標17 of 22McGraw-Hill 2004
30、The McGraw-Hill Companies,Inc.All rights reserved.自選式福利自選式福利n自選式福利計畫自選式福利計畫即指由業者提供公司福利選項清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，自由選擇所需福利單，使員工就清單所列項目，自由選擇所需福利類型及數量。類型及數量。n自選式福利有許多優點自選式福利有許多優點：n員工會更加了解各項福利的價值員工會更加了解各項福利的價值n員工可依個人需求調整福利內容員工可依個人需求調整福利內容n避免因提供員工不需福利形成的浪費避免因提供員工不需福利形成的浪費n自選式福利計劃也有缺點自選式福利計劃也有缺點：n造成較高行
31、政成本造成較高行政成本n員工會選擇自己最需要的福利選項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)PlansnThese plans permit employees to choose the types and amount of benefits that they want.nAdvantages include:nemployees can be more aware and appreciat
32、ive of their benefits packagena better match between the package and the employees needs,which improves satisfaction and retentionncost reductions are often achievednDisadvantages include:nhigh administrative costnadverse selectionMcGraw-Hill/Irwin 2006 The McGraw-Hill Companies,Inc.All rights reser
33、ved.Flexible Benefits ProgramsnThe cafeteria(flexible benefits)approachnEach employee is given a benefits fund budget to spend on the benefits he or she prefers.nThe fund limits the total cost for each benefits package.nCore plus option plans establish a core set of benefits which are mandatory for
34、all employees.nFlexible spending accountsnEnable 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 ApproachnAccidental death,dismemberment insurancenBirthdays(va
35、cation)nBonus eligibilitynBusiness and professional membershipnCash profit sharingnClub membershipsnCommissionsnCompany medical assistancenCompany-provided automobilenCompany-provided housingnCompany-provided or subsidized travelnDay care centersnDeferred bonusnDeferred compensation plannDental and
36、eye care insurancenDiscount on company productsnEducation costsnEducational activities(time off)nFree checking accountnFree or subsidized lunchesnGroup automobile insurancenGroup homeowners insurancenGroup life insurancenHealth maintenance organization feesnHome health carenHospital-surgical-medical
37、 insurancenIncentive growth fundnInterest-free loansnLong-term disability benefitnMatching educational donationsnNurseriesnNursing home carenOutside medical servicesnPersonal accident insurancenPrice discount plannRecreation facilitiesnResort facilitiesnSabbatical leavesnSalary continuationnSavings
38、plannScholarships for dependentsnSeverance paynSickness and accident insurancenStock appreciation rightsnStock bonus plannStock purchase plan福利成本福利成本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與員工福利相關的法律規範n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，以求致力控制人事成本的組織，可能會採以下方式調整
39、人力結構，以求降低員工福利花費：降低員工福利花費：n以請求現有員工加班以取代增加新人以請求現有員工加班以取代增加新人n聘用兼職而非全職員工聘用兼職而非全職員工n以外包人力取代公司正式聘用人力以外包人力取代公司正式聘用人力n其他相關法律規範其他相關法律規範：n員工福利稅率員工福利稅率n經認可福利計畫經認可福利計畫n反歧視法律規範反歧視法律規範n反懷孕歧視法反懷孕歧視法n反就業年齡歧視法反就業年齡歧視法n反就業年齡歧視法反就業年齡歧視法n會計作業準則會計作業準則n美國財務會計準則委員會美國財務會計準則委員會20 of 22 2004 The McGraw-Hill Companies,Inc.Al
40、l rights reserved.McGraw-Hill有效傳達員工福利有效傳達員工福利n組織必須提供員工正確的福利資訊，如此員工才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。能了解員工福利的可貴。n正確溝通對達成員工福利，吸引、激勵、留任人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。才的目標，也有明顯助益。n在員工溝通上投注更多創意與心意，將能使公司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。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.
41、All rights reserved.McGraw-Hill傳達員工福利政策技巧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 FactornCentral issue in many motivation theoriesnVital component of total compensation programJob Characteristics TheorynSkill variety extent
42、work requires number of different activities for successful completionnTask identity extent job includes an identifiable unit of work carried out from start to finishnTask significance impact job has on other peopleJob Characteristics Theory(Continued)nAutonomy individual freedom and discretion empl
43、oyees have in performing their jobsnFeedback amount of information employees receive about how well they have performed the jobThe Job Environment as a Total Compensation FactornSound policiesnCompetent employeesnCongenial coworkersnAppropriate status symbolsnWorking conditionsWorkplace Flexibilityn
44、FlextimenCompressed workweeknJob sharingnFlexible compensation(cafeteria compensation)nTelecommutingnPart-time worknModified retirementFlextimenPractice of permitting employees to choose,with certain limitations,their own working hoursnWork the same number of hours per day as they would on a standar
45、d schedulenMany firms are usingIllustration of FlextimeFlexible TimeCore TimeFlexible Time(Lunch)Core TimeFlexible Time6 a.m.9 a.m.6 p.m.3 p.m.NoonBandwidthCompressed Work WeeknArrangement of work hours that permits employees to fulfill their work obligation in fewer days than the typical five-day w
46、orkweeknFour 10-hour daysnOften greater job satisfactionJob SharingnTwo part-time people split the duties of one job in some agreed-on manner and are paid according to their contributionsnPartners must be compatible,have good communication skills and trust must exist between the job sharers and thei
47、r managerFlexible Compensation PlansnPermit employees to choose from among many alternatives in deciding how their financial compensation will be allocatednDetermine the compensation package that best satisfies his or her particular needsTelecommutingWork arrangement whereby employees,called telewor
48、kers or telecommuters,are able to remain at home,or otherwise away from the office,and perform their work using computers and other electronic devices that connect them with their officesAdvantages of TelecommutingAids recruitment and retentionBroadens labor market(worker location not a factor;cater
49、s to employees with disabilitiesReduces sick time and absenteeismImproves job satisfaction and productivitySaves costs for office space and utilitiesProvides work/life flexibilityReduces transportation and clothing costsReduces stress of travelCaters to most productive hours for both“early birds”and
50、“night owlsDecreases traffic congestionConserves energy and reduces pollutionRelieves public transportation of“rush hour”problemsReduces peak-time congestion for many service organizations(e.g.,retail and health care)For the CompanyFor the EmployeeFor the CommunityPart-time WorknSome people do not e
