MASTER: PHR

Plateau Learning curve

"S-learning curve" -begins with a rapid increase in knowledge that levels off, additional progress is not made for an extended period of time -may be a period of stability after a skill is learned as well as it can be learned

Newspaper delivery jobs

"no minimum age" for worker that can be hired because newspaper delivery jobs are exempt from child labor laws as well as minimum wage and overtime regulations.

Define a HCE

(ERISA) an ee who earns: -110,000 during plan year -owns 5% or more of co. -1 of 20 highest-paid ee's in co.

Uniform Coverage

(Section 125) allows ee to be reimbursed for qualified medical expenses that exceed their contributions to date. - great benefit for ee -potential risk to the empr. when an ee terms w/a negative balance in her medical FSA. This risk should be offset b/c some other ee's do not spend all of their FSA funds, so the risk is minimal. -This rule states that for the medical expense account, a participant may claim the full amount of her annual election even if she has contributed only a portion of the total. For example, Sue Summers decides to contribute $480 for the year to her FSA account. To accomplish this, $20 is deducted pre-tax from each of her 24 payrolls for the year. Her plan starts in January. In March, Sue experiences a medical expense that costs $400. To date, she has contributed only $20 on six payrolls, meaning she has only $120 actual dollars in her FSA account. However, due to the uniform coverage rule she can claim and be reimbursed for the full $400 because of the assumption that her biweekly contributions will continue and she will eventually contribute the $480 total. This honor system is a huge advantage for participants, and allows them to experience medical expenses at any time of the year with no worry about having the funds available at the time the expense is incurred. Uniform coverage applies to the medical FSA only; it does not apply to a Dependent Care FSA. With a Dependent Care FSA account, a participant's reimbursement may not exceed the balance in the FSA account at the time the claim was made.

Factor Comparison Method

* more complex/rarely used -ranking each job by each compensable factor and then, as an additional step, identifying dollar values for each level of each factor to develop an actual pay rate for the evaluated job. -most often used in union negotiations as part of a labor contract and in ltd. cases where wages are steady over a period of time and the org. uses a flat rate for each job.

Discipline methods

*smllr. org.- typically not written * lrgr. org.- typically written out 1. verbal warning 2. written warning 3. suspension 4.termination

Section 125 Cafeteria Plan (flexible benefit)

- (includes POP's and FSA's) -HSA's are authorized - an ee benefits program designed to take advantage of Section 125 of the Internal Revenue Code -allows ee's to pay certain qualified expenses (such as health insurance premiums) on a pre-tax basis, thereby reducing their total taxable income and increasing their spendable/take-home income. Funds set aside in (FSAs) not subject to federal, state, or Social Security taxes.Expenses that may be included for reimbursement are the costs of any copayments and deductibles from medical, dental, or vision-care plans and other medical expenses approved by the IRS for reimbursement. Other allowable expenses include acupuncture treatments, orthodontia, psychiatric care, wheelchairs, physical therapy, Braille books and magazines, and a variety of other medical expenses.

According to ERISA standards, what age must an ee reach to be eligible to participate in a retirement plan?

- 21 years of age to be eligible to participate in a retirement plan. -This is part one of the three minimum participation requirements ERISA set. These three requirements are as follows: When 1 year of service has been completed or the employee has reached the age of 21, whichever is later, unless the plan provides for 100 percent vesting after 2 years of service. In that case, the requirement changes to completion of 2 years of service or reaching age 21, whichever is later. Employees may not be excluded from the plan on the basis of age; that is, they may not be excluded because they have reached a specified age. When employees have met the minimum service and age requirements, they must become participants no later than the first day of the plan year after they meet the requirement, or 6 months after the requirements are met, whichever is earlier.

Decertification of a Union

- Removal of the union as the exclusive bargaining representative of the employees. -NLRB rules give new unions a full year before they are subject to decertification efforts -begins with at least 30 percent of the employees within the bargaining unit signing cards or a petition asking that the NLRB conduct an election to remove the union. (There can be additional restrictions during the first three years of a contract existence, particularly in the healthcare industry.) A majority of votes will determine if the union stays or goes.

Stock options

- a benefit providing employees with the right to purchase an employer's stock at a certain price, at a future date, within a specified period of time. T - two types of stock options: incentive and non-qualified. 1. Incentive stock options (ISOs): are stock options that can be offered only to employees; a way for employees to achieve stock ownership without the participants having to invest any of their own money. 2. Non-qualified stock options: consultants and external members of the board of directors as well as for employees.

Bargaining Unit

- an employee grp that shares a community of interest. Factors impacting that community of interest include the following: •Common supervision •Similar wages, benefits, and working conditions •Similarity of skills •Business operations in common

Non-qualified deferred-compensation plans

- aren't protected by ERISA - generally made available only to a limited number of employees at the executive level - allow HCE's to defer income in excess of limits placed on qualified plans e.g. excess deferral plan, along with grantor or rabbi trusts, is considered a nonqualified deferred compensation plan.

Patient Protection and Affordable Care Act (PPACA

- employers are required to provide health insurance coverage, or pay a penalty in lieu of that insurance, only if they have 50 or more FT workers. -With only 10 employees, Jimmy's employer is not obligated to provide health insurance coverage. Jimmy may purchase it for himself through one of the exchanges set up for that purpose.

HIPAA

- ensures that individuals who leave/lose jobs can obtain health coverage even if they or someone in their family has a serious illness or injury, or is pregnant .-provides privacy requirements related to medical records for individuals as young as 12 -limits exclusions for pre-existing conditions, and guarantees renewability of health coverage to employers and employees, allowing people to change jobs w/o the worry of loss of coverage. - restricts the ability of employers to impose actively-at-work requirements as preconditions for health plan eligibility, as well as a number of other benefits. There are three levels of criminal penalties associated with PHI: •A conviction for obtaining or disclosing PHI can result in a fine of up to $50,000 and 1 year in prison. •Obtaining PHI under false pretenses can result in fines of up to $100,000 and 5 years in prison. •Obtaining or disclosing PHI with the intent of selling, transferring, or using it to obtain commercial advantage or personal gain can be punished with a fine of up to $250,000 and 10 years in prison.

primary Boycotts

- form of protest that unions sometimes use to emphasize the strength of their beliefs - organized withholding of transactions from a target employer or group of employers.

Pension Plans

- less common bene - Contributions may be made by the emper into the plan •The plan sponsor is the entity that establishes the plan and can be either a single employer, a labor organization, or a group representing parties establishing a plan. •A plan administrator is designated by the plan sponsor to manage the plan. •A party in interest may be a fiduciary, a person or an entity providing services to the plan, an employer, employee organization, a person who owns 50% or more of the business, relatives of any of the above, or corporations that are involved with the plan in any of these functions. *Vesting Report Content Errors

EGTRAA 2001

- modifications to Internal Revenue Code adjust pension vesting schedules, increasing retirement plan limits, permitting pre-tax catch-up contributions by participants over the age of 50 in certain plans (which are not tested for discrimination when made available to the entire workforce) and modification of distribution and rollover rules

The Clayton Act

- modified the Sherman Anti-Trust Act - prohibiting mergers and acquisitions that would lessen competition. - prohibited a single person from being a Director of two or more competing corporations. - restricts the use of injunctions against labor and legalized peaceful strikes, picketing, and boycotts.

Qualified Deferred Compensation Plan

- one that meets all ERISA requirements -and protects employees from loss of benefits due to employer mismanagement of pension funds. ex; cash-balance plan

Social Security

- originally intended to provide retirement income for older workers. - expanded to include retirement, disability, death, and survivors' benefits. -tax purposes, system is split into two programs, Social Security and Medicare. To qualify for Social Security, a person must earn a number of "quarters," usually 40 quarters, which takes at least ten years. - no age limit for Social Security Employees who continue to work while receiving Social Security payments must also pay into it. The employer matches the employee's contributions; independent contractors and self-employed individuals pay both the employer's and the employee's share of the tax. -amount of monthly retirement income depends on the individual's average earnings on jobs covered by Social Security. - Workers can begin to receive reduced benefits at age 62 but are entitled to full benefits if they wait until their retirement age, which is determined on a graduated scale. * 1983, amendments to the SSA gradually increased the age at which workers are eligible to receive full retirement benefits based on their year of birth. These ages are as follows: 1937-65 1938-65+2mo for each yr after 1943- 66 1960- 67

HCE

- plan participant must have earned $115,000 or more during the current or prior year -own 5% or more of the company - and be one of the top-paid 20 percent of employees Identifying is important, since a requirement for having a 401(k) retirement plan is that HCEs cannot be provided a greater benefit than other employees.

Vesting

- point at which ee's own the contributions their employer has made to the pension plan. - can be either immediate or delayed Immediate vesting: when ee is fully vested as soon as they meet plan eligibility requirements. Delayed vesting: when participants must wait for a defined period of time prior to becoming fully vested. - Two types of delayed vesting: 1. Cliff 2. Graded 1. Cliff vesting: allows participants to become vested after a specified period of time. 2. Graded vesting: establishes a vesting schedule that provides partial vesting each yr. for a specified number of yrs. (qualified defined bene plan) must allow for at least 20 percent vesting after 3 years and 20 percent each year after that, with plan participants achieving full vesting after 7 years of service The term "vesting" refers to the point at which employees own the contributions their employer has made to their pension plan. ERISA has established vesting requirements which apply only to the funds which are contributed by the employer as any funds contributed by the employee are owned by the employee. Vesting can be either immediate or delayed. In this example the vesting is delayed using a graduated schedule. The key piece of information is the plan type as this determines what vesting schedule to use. Currently, a qualified defined benefit plan must allow for at least 20 percent vesting after 3 years and 20 percent each year after that, with plan participants achieving full vesting after 7 years of service. Current graduate vesting schedule guidelines are available through the U.S Department of Labor.

The Privacy Act

- provides that governmental agencies must make known to the public their data collection and storage activities, and must provide copies of pertinent records to the individual citizen when requested—with some specific exemptions. - exemptions: law enforcement, Congressional investigations, Census use, "archival purposes," and other administrative purposes. In all, there are 12 statutory exemptions from disclosure requirements. If employees are concerned about employers using their Social Security numbers in records sent to the government, this act ensures privacy. Although such private information is required by the government, they are prohibited from releasing it to third parties without proper authorization or court order.

Defined Contribution Plan

- relies on contributions from employees and employers to fund IRAs. -the amount of the contribution is fixed, but the amount of the benefit available upon retirement can vary based on the type of investments made and the returns earned on them. -ex: target bene plans, Money purchase plans

Davis Bacon Act

- requires contractors/ subcontractors on certain federally funded or assisted construction projects over $2,000 in the United States to pay wages and fringe benefits at least equal to those prevailing in the local area where the work is performed. - applies only to laborers and mechanics -also allows trainees and apprentices to be paid less than the predetermined rates under certain circumstances

cobra

- requires employers with group health insurance programs to offer terminating employees the opportunity to continue their health plan coverage after they are no longer on the payroll or no longer qualify for benefits coverage due to a change in employment status, i.e., reduction in hours. -The cost must be at group rates and the employer can add a small administrative service charge. It turns out that many employers turn these programs over to vendors who administer the COBRA benefits for former employees. They send out billing statements and provide collection services. Two percent (2%) is the maximum administrative overhead fee that can be added. The total cost of COBRA premiums and administrative fees is paid by employees participating in COBRA. The duration of coverage is dependent on some variables, so it may be different from one person to another.

Economic Strikers

- to obtain from the employer some economic concession such as higher wages, shorter hours - the-employees retain their status as employees and cannot be discharged - but they can be replaced by their employer - If the employer has hired bona fide permanent replacements who are filling the jobs of the economic strikers when the strikers apply unconditionally to go back to work, the strikers are not entitled to reinstatement at that time. H -However, if the strikers do not obtain regular and substantially equivalent employment, they are entitled to be recalled to jobs for which they are qualified when openings in such jobs occur if they, or their bargaining representative, have made an unconditional request for their reinstatement.

Lockout

- when mgmt shuts down operations to prevent union ee's from working. - can occur when an org. is concerned about sabotage

respondeat superior

-"let the master answer." - situations, employers can be held liable for actions of their employees that occur within the scope and course of assigned duties in the course of their employment regardless of negligence or recklessness. - (ex.) third party is injured when an employee hits a vehicle while driving an employer's delivery truck

Job Ranking

-"whole job" comparison - of the whole job to another whole job rather than a comparison based on each job's measurable factors. - quick /easy but not very precise (non-quantitative method/job-to-predetermined-std.-comparison)

Plan Year Grace Period

-(Section 125 Plan) 1 full year (365 days) begins first of a month. -Many employers design their flexible spending plan to run on the same plan year as their insurance program. Short plan years are allowed in certain instances. -The grace period: timeframe up to 75 days after the end of the official plan year during which ee's may use up any funds remaining at the end of the plan year. For example, if the plan year runs from July 1 through June 30, the grace period for that plan may continue up to September 15. If an employee incurs an expense after June 30 but before September 15, he can utilize the remaining funds from the previous plan year and submit requests for reimbursement. -In addition to the 75-day grace period (2.5 mo's) -plan participants additional 90-day (3mo's) run-out period they can submit requests for reimbursement for expenses incurred during the dates of service within the plan year and grace period.

FMLA provides three benefits for eligible employees in covered organizations:

-12 weeks of unpaid leave within a 12-month period (26 months for military caregiver leave) -Continuation of health benefits -Reinstatement to the same position or an equivalent position at the end of the leave

Cash Balance Plan

-CBP benefits are determined by using a hypothetical personal pension account (PPA); - each month this account is increased by a set rate. -The account also accumulates interest, typically related to the interest rate on Treasury bills.

COBRA pt. 2

-COBRA reqs businesses with 20 or more employees to provide health-plan continuation coverage under certain circumstances. -Employers that meet this requirement must continue benefits for those who leave the company or for their dependents when certain qualifying events occur. -Employers may charge COBRA participants a max of 102 percent of the group premium for coverage and must include them in any open enrollment periods or other changes to the plans. -Employers may discontinue COBRA coverage if payments aren't received within 30 days of the time they're due.

Benchmark jobs

-Classes further identified using these jobs that fall into each class. These jobs have the following characteristics: •The essential functions and (KSAs) are established and stable. •They rep.the entire range of jobs in each class. •A significant percentage of workers is employed in these jobs. •External market rates for these jobs are an acceptable basis for setting wages.

Voluntary Agreement

-Employers voluntarily recognize a union w/o formal NLRB election. -union must still show that a majority of ee'swish to be represented by that union. neutrality agreements- employers agree to remain neutral during union campaign, even permitting union organizers access to employees and opportunity to address groups of workers. - Card check is a process where a majority of employees in the bargaining unit sign a card saying they want representation from the specific union and the employer accepts that without an election.

FSA's

-Flexible Spending Accounts (sec 125 cafeteria plan) - ee's set aside a pre-established amt of money on a pre-tax basis per plan year -ee can use the funds in the FSA to pay for eligible medical, dependent care, or transportation expenses. -Employers may add an FSA Plan as a key element in their overall benefit package (b/c): - offers a tax advantage, empers experience tax savings from reduced FICA, FUTA, SUTA, and workers' comp taxes on participating ee's. These savings reduce or eliminate various costs associated with offering the plan. -EE satisfaction is heightened b/c participating ee's experience a "raise" at no additional cost to the empr. -EE who participates in FSA must place a certain dollar amount into the FSA each year. - This "election" amount is automatically deducted from the ee's check (for that amount divided by the number of payroll periods). For example, an employee is paid 24 times a year, and elects to put $480 in the FSA. Thus, $20 is deducted pre-tax from each paycheck and is held in an account (by the plan administrator) to be reimbursed upon request.

LMRDA

-Landrum-Griffin Act -outlines procedures for redressing internal union problems -protects the rights of union members from corrupt or discriminatory labor unions -applies to all labor orgs. Specific requirements include: •Unions must conduct secret elections, the results of which can be reviewed by the U.S. Department of Labor. •A Bill of Rights guarantees union members certain rights, including free speech. •Convicted felons and members of the Communist Party cannot hold office in unions. •Annual financial reporting from unions to the Department of Labor is required. •All union officials have a fiduciary responsibility in managing union assets and conducting the business of the union. •Union power to place subordinate organizations in trusteeship is limited. •Minimum standards for union disciplinary action against its members is provided.

POS

-Point of Service (POS) plan has some of the qualities of -HMO/PPO plans with benefit levels varying depending on whether your care is received in or out of the health insurance company's network of providers. -the subscriber may be required to designate a (PCP) who makes referrals to network specialists -Depending upon the plan, services rendered typically not subject to a deductible. -Under the ACA requirements beginning 2014, preventive care benefits are included at no cost. - Like a PPO plan, the subscriber may receive care from out-of-network providers but with greater out-of-pocket costs. Subscribers may also be responsible for copayments, coinsurance, and an annual deductible.

POP

-Premium Only Plan (sec 125 cafeteria plan) -Employers may deduct the ee's portion of the company-sponsored insurance premium directly from said ee's paycheck before taxes are deducted.

Paired Comparison Method

-Ranking Jobs - plotting all of the jobs into a matrix - then compare each job with every other job.

Deauthorization of a Union

-Removal of "union security" (forced unionism clause) from the contract. -The union remains as the exclusive bargaining representative, and the collective bargaining agreement remains in effect, -but employees are not forced to be members or pay dues to the union -begins with at least 30 percent of the employees within the bargaining unit signing

LMRA-labor management relations act

-Taft-Hartley Act, this is the first national legistation- placed controls on unions. -prohibits ULPs by unions -outlaws closed shops, where union membership is required in order to get and keep a job. Employers may not form closed shop agreements with unions. -requires both parties to bargain in good faith and covers non-management employees in private industry who are not covered by the Railway Labor Act.

Strike

-Work stoppages -not paid/cant receive unemp benes - last resort of a failed negotiation process. -When a union contract expires, and the union and mgmt unable to reach agreement on terms of a new contract, the union can call a strike. When that happens, all union members are directed by the union to report for duty on the picket line and not to go to their normal jobs

Money-purchase plan

-a type of defined-contribution plan -uses a fixed percentage of employee earnings to defer compensation

HIPCs

-act as purchasing agents for large group of employers - use the size of the cooperative over the size of the individual organizations to negotiate and purchase health insurance plans for their members - Their goal is to provide small orgs the advantage of their size in negotiating health plan contracts.

Revenue Act 1978

-added two important sections to the Internal Revenue Tax Code relevant to employee benefits: Section 125, Cafeteria Benefit Plans, and Section 401(k), originally a pre-tax savings program for private sector employees known as Individual Retirement Accounts (IRAs), subsequently expanded to a second plan opportunity known as "Roth IRA" that permitted funding with after-tax savings.

Full Cafeteria Plans

-allows ee's to choose from a menu of eligible qualified benefits prior to the start of the plan year or coverage period - employees typically are given credits that they can spend on a variety of qualified benefit items choosing not only between different benefits but also choosing items within a given benefit. -example, an ee may choose to use credits for additional disability coverage while purchasing a more conservative health option. In some cases, employees may cash out unused credits or buy additional benefits through pre-tax salary.

Ally Doctrine

-boycott mechanism - neutral employer who becomes a target of a picket line because he allied with a struck employer -when an employer whose workers are on strike contacts a neutral employer and asks the neutral employer to produce the work that would normally be performed by the striking workers, the neutral employer becomes an ally of the struck employer and is therefore a legitimate target of a picket line.

ULP Strikers

-can be neither discharged nor permanently replaced -When strike ends, absent serious misconduct on their part, strikers are entitled to have their jobs back even if ee's hired to do their work have to be discharged. If the Board finds that eco strikers or ulp strikers who have made an unconditional request for reinstatement have been unlawfully denied reinstatement by their employer, the Board may award such strikers backpay starting at the time they should have been reinstated.

Long Term Care Insurance

-covers cost of LTC in number of settings: - care at home, assisted living facility, in a nursing home, inpatient in a hospice. -If LTC is offered, must provide care for ppl who are chronically ill for at least 90 days. -premium payments are not counted as ee income and empers can deduct their part of the insurance premiums from their annual income tax liability.

Medicare

-covers hospital insurance (Part A) and voluntary supplemental medical insurance (Part B) for people who reach age 65. -If an employer provides health insurance coverage, the employer's health plan must be the primary healthcare plan for active employees. - If the individual is retired, Medicare is the primary carrier and the employer's insurance is secondary. -If the employer has less than 20 employees, Medicare can be primary for employees age 65 and older. Medicare provides voluntary Part C (Medicare Advantage Plans). These plans allow an individual to participate in several optional healthcare delivery systems such as HMOs and PPOs, which offer extra coverage beyond Parts A and B and usually include prescription drug coverage. Part D (prescription benefits) coverage is also optionally provided by private companies, but all Medicare plans must provide a minimum standard level of coverage. Benefits vary depending on the drug plan selected.

Federal Unemployment Tax Act (FUTA) rate

-currently set at 6.0% of the first $7,000 earned by each worker during the year -If an employer makes their SUI (State Unemployment Insurance) payments in full and on time they are eligible to receive a credit of 5.4%, which will make their effective FUTA rate 0.6%.

Faragher v. Boca Raton

-distinguished between supervisor harrassment that results in tangible employment action and supervisor harassment that does not case in which the Court identified the circumstances under which an employer may be held liable under Title VII of the Civil Rights Act of 1964 for the acts of a supervisory employee whose sexual harassment of subordinates has created a hostile work environment amounting to employment discrimination. The court held that "an employer is vicariously liable for actionable discrimination caused by a supervisor, but subject to an affirmative defense looking to the reasonableness of the employer's conduct as well as that of a plaintiff victim."

OSHA Recordkeeping Requirements

-document inspections of the workplace, looking for safety and health hazards. It is necessary to document and make available to employees records about hazardous materials and how they must be properly handled. -Employers with ten or more people on the payroll must summarize all injury and illness instances and post that summary in a conspicuous place within the workplace. T -that report must remain posted from February 1 to April 30 each year. Certain employers are exempt from some OSHA recordkeeping requirements. They generally are classified by industry SIC Code (Standard Industrial Classification Any time there is a serious or fatal accident, a full incident report must be prepared by the employer and maintained in the safety file. These records must be maintained for a minimum of 5 years from the date of the incident. Known as a log of occupational injury or illness, it must include a record of each incident resulting in medical treatment (other than first aid), loss of consciousness, restriction of work or motion, or transfer or termination of employment. If you are in the medical industry, construction industry, or manufacturing industry, or you use nuclear materials of any kind, there are other requirements you must meet. Key to compliance with OSHA rules is communication with employees. Training is often provided by employers to meet this hazard communication requirement. In summary, then, OSHA recordkeeping involves: •Periodic safety inspections of the workplace •Injury or Illness Incident Reports •Annual summary of incidents during the previous calendar year •Injury and Illness Prevention Program (if required by rules governing your industry) •Employee training on safety procedures and expectations •Records of training participation •Material Safety Data Sheets (MSDS) for each chemical used in the workplace (made available to all employees in a well-marked file or binder that can be accessed at any time during work hours)

ERISA (1974)

-doesn't require employers to establish pension plans, but governs how those plans are managed once they are established. -establishes uniform minimum standards to ensure that EE benefit plans are established and maintained in a fair and financially sound manner; protects employees covered by a pension plan from losses in benefits due to job changes, plant closings, bankruptcies, or mismanagement; and protects plan beneficiaries. - covers most employers engaged in interstate commerce. -Public-sector employees and many churches are not subject to ERISA. - Employers who offer retirement plans must also conform with IRS code in order to receive tax advantages.

ERISA 1974

-doesn't require employers to establish pension plans, but governs how those plans are managed once they are established. -establishes uniform minimum standards to ensure that employee benefit plans are established and maintained in a fair and financially sound manner; -protects employees covered by a pension plan from losses in benefits due to job changes, plant closings, bankruptcies, or mismanagement; and protects plan beneficiaries. -covers most employers engaged in interstate commerce. Public-sector employees and many churches are not subject to ERISA. Employers who offer retirement plans must also conform with IRS code in order to receive tax advantages.

Union decertification election

-ee's who are dissatisfied with the union can petition the NLRB for an election to remove the union as their representative -need 30% prefer 50%

Excelsior List

-employer must provide to the NLRB alphabetized list of ee names and home addresses who will be eligible to vote in the election. -The agency will forward that list to the union so it can contact ee's if it chooses to do so.

Self-Funded Plans

-employer takes on the role of the insurance carrier -assumes all or most of the risk - subject to annual non-discrimination testing requirements to ensure the plan does not discriminate in favor of HCE's employees either in eligibility for coverage or benefits. Two Approaches: (all risk assumed by employer in both) 1. Administrative Services Only (ASO) plan: -employer *hires only claims depart.* of the insurance co.for its claims services. 2. Third-Party Administrator (TPA) plan: -employer hires an *independent (NOT an insurance company's) claims* department. - no insurance involved in an employer's self-funded benefits plan, state insurance laws cannot dictate the content and coverage of such plans because ERISA preempts state rights to regulate employee benefit plans except for the regulation of insurance.

HIPPA

-ensures individuals who leave or lose their jobs can obtain health coverage even if they or someone in their family has a serious illness or injury, or is pregnant. -provides privacy requirements related to medical records for individuals as young as 12 years old. -limits exclusions for pre-existing conditions, and guarantees renewability of health coverage to employers and employees, allowing people to change jobs without the worry of loss of coverage. - restricts the ability of employers to impose actively-at-work requirements as preconditions for health plan eligibility, as well as a number of other benefits.

What is the function of the NLRB?

-established by NLRA -conduct representation elections -prevent and remedy ULP's -enforce provisions of NLRA -respond to charge filed by ee's, emprs, or unions

SSA Social Security Act

-established the full retirement age as being 65 initially -amended several times to increase the age. This increase can be primarily attributed to increased longevity due to improved health care. -most recent of amendments in 1983 set the full retirement age for those born 1960 or later at 67.

Paired-comparison

-form of job ranking (evaluation) -When there are a large number of jobs to evaluate -enables each job to be compared with every other job -Jobs are methodically compared to the next job and, depending on the perceived worth, moved up or below the next job. Ultimately, the job with the highest number of upward movements is the highest ranked. Other jobs are ranked accordingly.

Golden Handcuffs

-form of retention pay designed to keep key employees from leaving a company. - can take the form of stock options that vest over a period of years or a written agreement to pay back bonuses or other types of compensation if the employee resigns within a specified period of time.

target benefit plan

-hybrid plan similar to defined benefit plan and money purchase plan -Instead of using a fixed percentage of employee salaries to determine annual contribution amounts, actuarial formulas calculate the contribution amount needed to reach a predetermined benefit amount at retirement.

Bell-Curve

-identify top performers /based on 360 feedback -Forced ranking (top right side*, average, non-performers left*) -

Small Jobs Protections Act

-increased federal minimum wage levels and provided some tax incentives to small business owners to protect jobs and increase take-home pay. -amended the Portal-to-Portal Act for employees who use employer-owned vehicles. -created the SIMPLE 401(k) retirement plan to make pension plans easier for small businesses. Other tax incentives created by this law include: •Employee education incentive—allowed small business owners to exclude up to $5,250 from an employee's taxable income for educational assistance provided by the employer •Increased the maximum amount of capital expense allowed for a small business to $7,000 per year •Replaced the Targeted Jobs Tax Credit with the Work Opportunity Tax Credit •Provided a tax credit to individuals who adopted a child (up to $5,000 per child) and a tax credit of up to $6,000 for adoption of a child with special needs

Strategic objective compensation all pay should be

-legal, adequate, motivating, equitable, provide security, cost-benefit effective

Tax Reform Act 1986

-made extensive changes to (IRS) tax code, including a reduction in tax brackets and all tax rates for individuals. -Payroll withholdings were affected, many passive losses and tax shelters were eliminated, and changes were made to the alternative minimum tax computation. -required all dependent children to have SSN's this reduced the number of fraudulent dependent children claimed on income tax returns by seven million in its first year. -For HR professionals, answers to employee questions about the number of exemptions to claim on their Form W-4 is greatly influenced by this requirement for dependent Social Security numbers.

HMO

-most common type of managed care plan -uses GATEKEEPER - capitated health care plan in which the health care provider is paid on a capitated basis, a "per person" basis rather than on the basis of the services provided - Members enroll by paying a monthly or annual fee. -Members must use HMO healthcare providers and facilities in order for their expenses to be covered under their plan. - HMO plans are relatively low-cost and often do away with claims and reimbursements when services are provided under their plan. -Two types of HMOs include: 1. individual practice association (IPA): where groups of healthcare providers in private practice also provide services through the HMO 2. staff model HMOs: the healthcare providers are directly employed by the HMO. Kaiser Permanente is an HMO organized under the staff model concept

Point-Factor method

-most commonly used job evaluation method -uses specific compensable factors as its reference points to measure relative job worth - systems used to identify compensable factors are: • The Hay Plan: • The Factor Evaluation System (FES): 5 steps: 1. identify key jobs 2. identify CF's 3. weight the factor according to overall worth 4. divide each job factor into degrees range from hi-lo 5. final result table (50-200) least-most *Pts. usually determine pay grade to which the job will be assigned. -5 steps involved in the method of job evaluation: 1. Identify key jobs: benchmark jobs, not necessarily the most imp. jobs in the org., but jobs that are equitably paid, stable, well-defined. 2. Identify the compensable factors. the factors that will be used to distinguish one job from another. Six to eight generally sufficient. Experience, responsibility, and education most often used. Other factors that can be considered, depending on their general applicability, include physical demands, mental requirements, skill, working conditions, and supervisory responsibilities. 3. Weight the factors according to their overall worth. Usually, the most heavily weighted factors are knowledge, responsibility, experience, education, degree of difficulty, and supervisory responsibilities. 4. Divide each job factor into degrees that range from high to low. Assign points to each degree. The number of points assigned to each degree should correspond with the weighting of the factors. As an example, if the factor for skill is weighted 40 percent, the factor of working conditions is weighted 10 percent, and both factors have five degrees, degree two for skill should have four times as many points as degree two for working conditions. 5.The final result will be a table: that gives a complete range of points from 50 (the least number) to 200 (the most). Based on the assigned point values, the job in this example is 126 on a scale of 50 to 250 points.*Points usually determine the pay grade to which the job will be assigned.

Factor Comparison Method

-most complex - instead of ranking complete jobs, each job ranked according to a series of factors - These factors include mental effort, physical effort, skill needed, responsibility, supervisory responsibility, working conditions, and other such factors. Pay will be assigned in this method by comparing the weights of the factors required for each job and divided among the factors weighted by importance. -Wages are assigned to the job in comparison to its ranking on each job factor.

Weighted Average

-most effective for outdated data

Market-rate system

-not a true job evaluation system -used to price jobs—particularly when the org. is sensitive to competition -prevailing rates are used to rep. the relative worth of the jobs -key jobs are measured and valued against market and the remaining jobs are inserted into a hierarchy based on their whole-job comparison to the benchmark jobs. -When matching a job with the competition, it is important to compare duties, scope, and reporting relationships but not titles because they are often misleading. -beneficial when an organization has similar jobs in various locations throughout the United States. -disadvantage data will be reliable only when gathered for a significant number of jobs in the organization -results are more vulnerable to legal challenge than job-content approaches -disadvantage do not recognize internal job value more likely to lead to discontent and potential from within the organization.

Severance Packages

-not legally required, some orgs give ee's who are termed for a reason other than cause a severance package, may include: •Salary cont. for a specified period of time (e.g. 1 week of pay for each yr of service) •Outplacement services •Retraining in some cases •Paid benefits premium assistance for a ltd period of time Severance packages may have legal implications. As such, legal assistance should be sought whenever circumstances arise that include a potential severance package.

Boycotts

-occur when a union and the employees work together against an employer to make their dissatisfaction with the employer's action known or to try to force the employer into recognizing the union or conceding to their demands. - ally doctrines, alter ego doctrines, double breasting, secondary boycotts, and straight-line operations.

OASDI (Old Age Survivors and Disability Insurance)

-paid to qualified workers upon retirement, disability or to the surviving dependents in the event of a worker's death. - supported by taxes paid equally by employers and employees - responsibility for collecting these taxes lies with the IRS. -SSA introduced This rate has changed many times over the years, increasing from an initial rate of 1% to 6.2%. In 2011, the rate was dropped, albeit temporarily, to 4.2%.

Golden Parachute

-provides significant benefits to an executive whose employment is terminated, usually under specific conditions such as a COC of the company. -soft-landing -Benefits: severance pay, bonuses, options, continuation of medical coverage

Ally doctrine

-secondary boycott against an employer -virtually indistinguishable from the primary employer—for example, General Motors assembly plant and the General Motors painting facility next to the assembly plant. Another example is Dole fruit harvesting and Dole canning and packaging operations.

Compensable Factors and Systems

-significant job characteristics that contribute to the value of the work and organization as a whole. - distinguish one job from another. -6-8 are generally sufficient - Exp, resp, and edu most often used -Others that can be considered, depending on applicability, physical demands, mental reqs, skill, working conditions, and supervisory responsibilities 2 systems used to indentify CF's: • The Hay Plan: Uses a standard criteria comprising three compensable factors: know-how, problem solving, and accountability. • The Factor Evaluation System (FES): Determines levels of duties and responsibilities using a point rating system to evaluate selected positions. Uses weighted factors to address the major position characteristics of responsibility, education/experience, job conditions, physical requirements, supervision, training, and so on.

Job Ranking Method

-simplest method -jobs are arranged from highest to lowest, in order of their value or merit to the organization - Jobs can also be arranged according to the relative difficulty in performing them. - The jobs are examined as a whole rather than on the basis of important factors in the job; -the job at the top of the list has the highest value and obviously the job at the bottom of the list will have the lowest value. - The ranking method is simple to understand and practice; it is best suited for a small organization. This kind of ranking is highly subjective in nature and may offend many employees.

Golden Life Jacket

-sometimes offered to executives of a company being acquired, to ensure that they remain with the reorganized company.

Job Classification

-system for objectively and accurately defining and evaluating the duties, responsibilities, tasks, and authority level of a job (whole jobs) - result of grping jobs into a predetermined number of grades GS (gen. sched.) 1-15 for fed govt ee's predom pay scale/10steps within each grade -classes further identified using benchmark jobs - (non-quantitative method/job-to-predetermined-std.-comparison) -good for eval. lrg. number of jobs/not good of jobs overlap

Copyright Act 1976

-title 17 sprotection of "original works" for authors so others may not print, duplicate, distribute, or sell their work .- In 1998, the Copyright Term Extension Act further extended the duration of the author's life plus 70 years for general copyrights and to 95 years for works made for hire and works copyrighted before 1978. If anyone in the organization writes technical instructions, policies and procedures, manuals, or even e-mail responses to customer inquiries, it would be a good idea to speak with your attorney and arrange some copyright agreements to clarify whether the employer or the employee who authored those documents will be designated the copyright owner. Written agreements can be helpful in clearing any possible misunderstanding.

Labor market data

-used in recruitment;demographics on race and sex that can be used in affirmative action plan preparation or compensation management

Salary Basis test

-used to determine exemption status. It requires that salaried employees receive a predetermined amount of payment on a regularly set schedule, that the employee's compensation cannot be reduced because of variations in the quantity or quality of work, and that the employee must be paid a full salary for a week in which any work is performed.

FMLA

.If their employer has 50 or more people on the payroll, then they are required to permit FMLA leave of absence for their workers. - leaves lasting up to 12 weeks in a 12-month period, and it is unpaid - unless the employer has a policy to pay for the leave time. The 12-month period begins on the first day of leave. A new leave availability will occur 12 months from the date the first leave began. During the leave, it is an obligation of the employer to continue paying any benefit plan premiums that the employer would have paid if the employee had remained on the job. If there is a portion of the premium for health insurance that is normally paid by the employee, that obligation for co-payment continues during the employee's leave time. The 12 weeks of leave may be taken in increments of one day or less. -To qualify, employees must have more than one year of service. -covers: childbirth or adoption; care for a seriously ill child, spouse, or parent; or in case of the employee's own serious illness. -ee is guaranteed return to work on the same job, at the same pay, under the same conditions as prior to the leave of absence. Provisions for "Military Caregiver Leave" lasting up to 26 weeks of unpaid leave of absence for employees with family members needing care due to a military duty-related injury or illness. The 26-week limit renews every 12 months. The law provides for "National Guard and Military Reserve Family Leave." Employees who are family members of National Guard or Military Reservists who are called to active duty may take FMLA leave to assist with preparing financial and legal arrangements, and other family issues associated with rapid deployment or post-deployment activities. An employer may agree to any non-listed condition as a qualifier for FMLA leave as well. - "Light Duty Assignments." It clarifies that "light duty" work does not count against an employee's FMLA leave entitlement an ee's right to job restoration is held in abeyance during the light duty period. An employee voluntarily doing light duty work is not on FMLA leave. There is an employment poster requirement. The notice must be posted at each work location where employees can see it without trouble. A "Medical Certification Process" is part of the new provisions. DOL regulations have specified who may contact the employee's medical advisor for information, written or otherwise, and specifically prohibits the employee's supervisor from making contact with the employee's medical advisor. Specific prohibitions are made against illegal discrimination for an employee taking advantage of the benefits offered under this law. These provisions are enforced by the EEOC.

Union Recognition Process (7 elements)

1. Authorization cards - The means by which the NLRB determines that there is sufficient support for the union. 2. Demand for recognition - Usually communicated in the form of a letter. The union claims to represent a majority of workers and demands to be recognized by the employer as the exclusive bargaining agent for employees. 3. Petition to the NLRB - In the event that management refuses voluntary recognition, a petition is filed with the NLRB. 4. NLRB conference - A conference with employee and employer representatives in which an NLRB representative reviews jurisdictional issues, the makeup of the bargaining union, voter eligibility, and the election time and place. 5. Pre-election Hearing - If either of the parties dispute issues relating to the bargaining unit, authorization card legitimacy, or timing of the election, a formal hearing is held by the NLRB to reach resolution. 6. Campaign - The union campaigns to attract workers to union membership. 7. Election - The NLRB election determines whether a majority of employees in the unit desire union representation

Four Categories: Strategic Planning

1. Environmental Scanning 2. strategy formuation 3. strategy implementation 4. strategy evaluation

Job evaluation methods

1. Factor Comparison Method (most complex) 2. Ranking method (simplest) 3. Classification method 4. Point-factor method

Picketing

1. Informational picketing- technique used by unions when they want to have the public learn about certain issues. Information pickets usually carry signs or placards containing their message. 2. Work stoppage (or primary picketing) occurs when the union has taken a strike vote and the majority of members wish to exercise their right to strike. -ee's not paid while picketing/ not able to receive unemployment benes

4 broad categories of strategic planning

1. environmental scanning 2. strategy formulation 3. stra. implementation 4. stra. eval

5 steps primary research

1. identify prob 2. hypothesis 3. how to test hypo 4. collect data to verify 5. draw conclusions from data

Recruitment strategies

1. identifying your brand 2. targeting specific candidate sources 3. working with your key sources 4. prep your sales pitch

two main types of return-to-work strategies

1. modified duty 2. reasonable accomodation

NLRB Procedures for recognizing a union

1. petition- bargaining unit certification "show of interest" (auth cards) min. 30% ee's org. into a collective bargaining unit. 2. voluntary agreement or hearing election- NLRB accepts 3. hearing determine legitimacy election request- scope of the voting unit, reasonable and appropriate group for collective bargaining. (employer and union) may call or subpoena witnesses to testify 4. pre-election campaign by union and employer- A period of 25 to 30 days is normally allowed after the hearing decision for each side to try to convince employees of its viewpoint. The employer must provide Excelsior List to the NLRB . The agency will forward that list to the union so it can contact employees if it chooses to do so.Employers may actively campaign against union representation, even using company time and facilities to do so. Employers are not required to provide union representatives an opportunity to attend those sessions, nor even access to company property to refute those employer meeting presentations. All campaigning must end at least 24 hours prior to the election date as required by the NLRB 24-hour rule. 5."Blocking Charges" can be filed by either side.- Charges of ULP with the NLRB by either the union or the employer. The pre-election process will be suspended while NLRB investigates and rules on the charges. Once charges are resolved, the pre-election campaign clock can begin ticking again. 6.NLRB conducts the election.- All managers and supervisors must stay away from the location where voting takes place on election day. They are not permitted to intimidate employees during the election process. People permitted at the voting location include the NLRB agent conducting the election; employee voters; one or more non-supervisory observers chosen by the employer, and the same number of observers chosen by the union. Only employees who are determined to be in jobs within the bargaining unit are eligible to vote. 7.The union is elected to represent the bargaining unit or it is not- (union election requires 50 percent plus 1 vote). The NLRB counts the votes and makes its announcement about the outcome. 1.petition, 2.volun agree/hearing elec, 3. hearing,4. pre-election, 5. blocking charges, 6. NLRB conducts election, 7. union is elected

Grievance Steps

1. submit a written complaint 2. supervisor-level discussion 3. mgmt./hr discussion 4. sr mgmt. grievance-referred to in union procedure/contracts

3 Main Payroll deductions

1. voluntary 2. involuntary - wage garnishment: debt repayment/child support involuntary 3. statutory: involuntary and mandated by law -Disposable: what is leftover after statutory deductions are taken out (SS, disability, income tax)

Illegal Strikes

1. wildcat strike-unsanctioned work stoppage by the union in rxn to employer dispute (walking off the job) 2. if it violates a no strike clause 3. federal ee's do not have right to strike

Human Relations

1920's challenged previous assumptions that people work for only economic reason and could be motivated to increase productivity simply by increasing monetary incentives

Non-Qualified Deferred Compensation

409a "Golden Handcuffs"provide employers with a way to attract and retain especially valuable employees, since they do not have to be offered to all employees and have no caps on contributions. -employer picks and chooses ee's that they want to give this too -empr contributions are NOT tax deductible -independent contractors ARE eligible -NO cap on contributions 1. assets owned by corp 2. flexibility/vesting schedule -plans offer the possibility of a reduced tax burden and a way to save for retirement. Due to contribution limits, highly compensated executives may only be able to invest tiny portions of their income -Public entities/Sr. Mgmt./HCE's *a specific part of the tax code that provides a special benefit to corporate executives and other highly compensated corporate employees.

Salary Structure

65 to 70% of the organization's jobs would need to be included in the salary survey to create a solid base for creating a salary structure.

FFS

A FFS, or Fee-for-service, plan requires patients to pay for services out-of-pocket and submit claims to be reimbursed for expenses.

PPO

A PPO, or preferred provider organization, uses a network of health-care providers for patient services and does not require patients to be referred by a gatekeeper. Employees who use health-care services in the network make copayments and must also pay the difference between the fees negotiated by the plan and those charged by the physician.

Sympathy strike

A cessation of work by a second union in support of the first union that actually called an economic or unfair labor practice strike against the employer. If negotiations break down with one union, when that union calls a strike it can seek support from other unions that it hopes will put additional pressure on the employer.

Plan admin

A plan administrator is designed by the plan sponsor to manage the plan. The plan sponsor is the entity that establishes the plan and can be either a single employer, a labor organization, or a group representing parties establishing a plan. A party in interest may be a fiduciary, a person or an entity providing services to the plan, an employer, employee organization, a person who owns 50% or more of the business, relatives of any of the above, or corporations that are involved with the plan in any of these functions.

Deferred Compensation

A portion of an employee's compensation that is set aside to be paid at a later date. In most cases, taxes on this income are deferred until it is paid out Examples of deferred compensation include pensions, retirement plans, and employee stock options. -Public entities/Sr. Mgmt./HCE's

Nominal group technique

A variation on the brainstorming process for group creativity, alters that process a bit. As a forecasting process, the facilitator can ask a question such as, "What will be our best selling product next year?" The large group is then divided into small groups of five or six members. Then each person spends several minutes silently brainstorming on their own, seeking all the possible ideas they can come up with. Next, each group collects its members' ideas by sharing them around the table, and each is written on a flipchart. No criticism is allowed, but clarification in response to questions is encouraged. Each person then evaluates the ideas and individually and anonymously votes for the best ones using some form of grading system (for example, a score of 5 for the best idea, 4 for the next best, and so on). The group then collects and tabulates the points awarded to each idea and the one with the highest score is the winner.

Jurisdictional Strike

A work stoppage precipitated by two or more unions claiming jurisdiction in representation of the work group in question.

Weingarten Rights

After a union filed a ULP complaint because an employee was denied union representation in a meeting, the NLRB found that employees are entitled to have a union representative present at any investigatory interview that the employee believes could result in disciplinary action. Employers aren't required to inform employees of this right, but if an employee requests that a co-worker be present, the employer has three options: •Discontinue the interview until the co-worker arrives. •Decide not to conduct the interview at all, and make any disciplinary decision based on other facts. •Give the employee the choice of voluntarily waiving their Weingarten rights and continuing the interview or having the employer make disciplinary decisions without an interview. Although the employer, J. Weingarten, Inc., attempted to appeal the NLRB decision, the Supreme Court upheld

ERG Theory for Motivation

Alderfer- people have 3 levels of needs- Existence relatedness growth - and that ppl can operate on more than one level simultaneously as oppose to one at a time

Who must maintain sex/ethnic identification of ee's?

All employers with 100 or more employees and all federal contractors with 50 or more employees and contracts of $50,000 or more (or a construction contract valued at $10,000 or more)

EEO-1 Form

All employers with 100 or more employees and all federal contractors with 50 or more employees and contracts of $50,000 or more (or a construction contract valued at $10,000 or more) must maintain sex and ethnic identification of each employee.

Blocking Charge Bar

An election petition will be barred when there is a pending ULP charge.

localization assignment

An expatriate is an employee who is sent to another country to work but hired as a local employee

Hot Cargo Clauses

An illegal boycott that involves the union coercing an employer not to do business with another firm.

Total Rewards Philosphy

An organization's Total Rewards (TR) philosophy determines what pay is based on -- performance or seniority. 1. performance-based philosophy, compensation is used to shape a key component of the corporate culture, employee behavior, by rewarding performance or behavior that moves the organization closer to achieving the goals established by its leaders. This philosophy supports the idea that when employees are aware that their performance impacts their rewards, both monetary and non-monetary, a high-performance culture can be created.This use of compensation is using what is known as "line of sight." Line of sight occurs when employees know that their performance has a direct impact on their pay. 2. entitlement philosophy: rewards seniority, or employee longevity. When pay is based on seniority, performance will be secondary to time with the company or time in a particular job. Rewarding seniority creates loyalty to the company; ideally, benefits such as pension plans, stock options, and vacation accrual can reinforce the importance of seniority.

International Assignee

An umbrella term that describes anyone who is assigned to an international location

ADDIE

Analysis Design Development Implementation Evaluation *Training programs

Recruitment Yield Ratio

Another measure of recruiting efficiency and effectiveness is the Recruitment Yield Ratio. It can be calculated at each step of the recruiting and hiring process to determine how successful you are at each stage of the process. No hires/No. interviews

Service Contract Act

Applying to federal contractors (and subcontractors) offering goods and services to the government, this law calls for payment of prevailing wages and benefit requirements to all employees providing service under the agreement. All contractors and subcontractors, other than construction services, with contract value in excess of $2,500 are covered. Safety and health standards also apply to such contracts. The compensation requirements of this law are enforced by the Wage and Hour Division in the U.S. Department of Labor (DOL). The SCA safety and health requirements are enforced by the Occupational Safety and Health Administration (OSHA), also an agency within DOL.

SEC

Based on the SEC's change in reporting requirements, executive perks were reduced from the limitation of $50,000 to $10,000, and companies were required to provide detailed lists of perks received by their executives, subsequently resulting in the reduction of the number of awards.

Axns to Control HC costs

CLRP- Change delivery, Let ee's choose, Redesign programs, promote prevention and wellness 1. Change the delivery system: type of hc delivery system has a major effect on costs. Managed care systems include HMOs and PPOs. HIPCs can help by negotiating better terms than might otherwise be possible with direct negotiations between the carrier and the organization. 2. Let employees choose: Provide a benefits program with choices such as an HMO and a PPO or an indemnity plan. This is a way to avoid offering healthcare services that are not wanted or needed. 3. Redesign the programs: Examine the balance between the employer share and the employee share of the premium. Changing the balance can also include: ◦Increasing deductibles and out-or-pocket requirements. Employers can mitigate shifting the burden to employees by allowing employees to pay these costs through pretax Section 125 healthcare spending accounts. ◦Requiring generic substitutions and/or mail-order drugs. 4. Promote prevention and wellness: . A number of programs can help: ◦Incentives for quitting smoking ◦On-site fitness facilities and/or discount memberships to off-site facilities ◦Health risk assessment programs ◦Encouraging healthy and safe behaviors—for example, promoting bicycling

Comp Administration

Compensation administration is a complex process with many steps. Job evaluation and job pricing are just two of the steps in the process.

False Claims Act

During the Civil War, people were selling defective food and arms to the Union military. This law, sometimes referred to as the Lincoln Law, prohibits such dishonest transactions. It prohibits making and using false records to get those claims paid. It also prohibits selling the government goods that are known to be defective. For HR professionals today, it is wise to train all employees about the need to avoid creating records that are inaccurate or, even worse, fictitious. Doing things that are illegal, just because the boss says you should, will still be illegal. Employees need to understand that concept.

ERISA & Legal Communications****

ERISA-required reporting and communicating requirements that must automatically be distributed to every employee include: SPD-SAR-SMM 1• Summary Plan Description (SPD): -Contains info. on what the plan provides in layman terms. -Distribution required within 120 days after the plan's establishment or 90 days after eligibility. -Must be updated every 5 years. 2 ◦ Summary Annual Report (SAR): - Contains financial info about the plan. - Distribution is req. within 7 months after the end of the plan year. 3• Summary of Material Modifications (SMM): -Req. whenever plan's features have been significantly changed or within 201 days after the end of the plan year.

BENEFIT PLANS*********

Each of these answer choices is a term used in describing retirement plans. Qualified and non-qualified are terms that refer to whether or not federal requirements under ERISA are being met. Defined-contribution and defined-benefit refer to how the plans are set up; either an individual puts in a defined amount with an unknown outcome, or an employer provides a specific benefit upon retirement. Qualified and non-qualified plans can be either defined-contribution or defined-benefit. non-qualified retirement plan: is one in which the benefits exceed the limitations of qualified plans or don't meet other IRS requirements for favorable tax treatment. These plans aren't required to include all employees, so they may provide additional benefits to officers, shareholders, executives, supervisors, or other HCE's. qualified plan meets: ERISA requirements and provides tax advantages for both employees and employers. To be classified as a qualified plan, a pension plan can't provide additional benefits for officers, shareholders, executives, supervisors, or other highly compensated employees—all employees in the organization must be eligible for all plan benefits. defined-benefit plan: a traditional pension plan in which the employer provides a specific benefit upon retirement. The funds in these plans aren't accounted for individually. defined-contribution plan: is an individual plan in which the amount of funds contributed is known, but the amount of the benefit that is eventually paid out isn't known because it depends on the investment returns that are earned. The funds are accounted for in individual accounts for each participant.

Legal Strikes

Economic Strikes- desire for more comp/bene ULP's- pressures employer to resolve

EEOC Ruling on Medicare

Effective December 26, 2007, an EEOC ruling allows employers to reduce health benefits for Medicare-eligible retirees in order to avoid paying premiums that are higher than those paid for retirees not covered by Medicare. If an employer provides retiree health benefits, the health insurance benefits received by Medicare-eligible retirees can be the same, or cost the same, as health insurance benefits received by younger retirees. Medicare

Short supply/high competition in labor market/global

Employ people with similar skills when industry-specific expertise is in short supply or competition is high.

FLSA BACK PAY Four Methods

Employees who have filed complaints that are verified can recover back wages under the Fair Labor Standards Act (FLSA). These four methods include: The Wage and Hour Division of the Department of Labor may supervise payment of back wages The Secretary of Labor may bring suit for back wages and an equal amount as liquidated damages An employee may file a private suit, not a civil suit, for back pay and an equal amount as liquidated damages, plus attorney's fees and court costs The Secretary of Labor may obtain an injunction to restrain any person from violating the FLSA, including the unlawful withholding of proper minimum wage and overtime pay

Disability Benefits

Employer disability plans cover three phases: 1. Employer sick leave: -provided by employer policies -empr typically pay 100% of pay for specified number of accrued days. -Accrual based on length of emp./ subject to a max. cap. -Absences due to ee illness or injury in many cases, that of a family member are covered -Absences that exceed the aver. accrual rate may be covered by STD 2. Short-Term Disability (STD): -begins where sick leave ends -covers portion of lost income - may req. waiting period some orgs self-fund - up to 50-70% of coverage of ee's base salary up to 6 mo's -5 states mandated STD: Cali, NJ, NY, Hawi, RI. PR-insura 3. Long-Term Disability (LTD): -begins after STD ends. - always underwritten by a commercial insurance company due to the risk associated with the coverage -When a disabled ee is also eligible for Social Security disability benefits, the LTD is often integrated with the Social Security coverage to avoid duplication of coverage. -When ee's go on LTD, their employment ends with their org even though they are collecting LTD benefits. - During first two years of LTD, individuals must be unable to perform their own occupation. - After two years, a person must be unable to engage in any occupation or do any work to continue on LTD (unless their plan indicates otherwise). -Benefits cease when person returns to work or dies prior to normal retirement age. -There are no income levels applicable to LTD coverage.

Civil Money Penalty

Employers may be subject to a civil money penalty (CMP) of up to $ 11,000 for each employee who is the subject of a child labor violation.

Benefits Communication

Engage: Determine what communication method works best for your workforce. Use tactics that your group will respond to, based on their demographics, such as age, comfort with technology, work locations, language, and specifics of your firm or industry. • Educate: Make your communications simple and relevant. Include family members in the education effort. Provide education when and where they want it. Recorded webinars, videos, and podcasts are replacing in-person meetings in today's environment. • Innovate: What is your company's roadmap for employee benefits over the next three to four years? Assess the company priorities and lead toward that direction in your plan design and employee communications. Clarity of the long-term goal helps employees engage and begin taking the steps to reach that goal. • Measure: Measuring the impact of each benefit program will allow you to determine which benefits provide the most value to employees and the company, and this information will help you allocate future resources wisely, using the resulting data.

Equity

Equity in compensation ensures that what an employee brings to the job and what the employee receives are fair and equitable when compared to both internal factors and external conditions.

Employee Polygraph Protection Act

Except for law enforcement, security officers, and people who handle controlled substances, lie detectors are no longer permitted in the workplace. They were commonly used prior to 1988's Employee Polygraph Protection Act.

Contract Bar

Except in very limited circumstances, the NLRB won't direct an election while a bargaining unit is covered by a valid collective-bargaining agreement

EPO

Exclusive provider organizations (EPOs) have a network of physicians and a hospital that members may use; otherwise, they do not receive reimbursement for health care outside of the plan's network.

FMLA medical regulations

FMLA regulations allow employers to require medical certifications to verify requests for any qualified leave as long as the employee is notified of the requirements. The DOL provides the following forms for this purpose: WH-380-E (for employee serious health condition) WH-380-F (for family member serious health condition) WH-384 (for exigency leave for military families) WH-385 (for serious injury or illness to covered service member)

WARN ACT Exceptions 3

FUN 1. faltering company 2. unforeseaable business circumstance (when knowledge of lay off will negatively impact co's ability to obtain additional funding 3. Natural disaster

FUTA

Federal Unemployment Tax Act (FUTA) has been amended several times. One amendment clarifies the definition by which employers are subject to FUTA. - For those that employ farm workers, they are subject if they paid $20,000 or more to the workers during a calendar quarter in the previous year or current year to date. They could also be subject if they employ 10 or more farm workers during some part of the day during any 20 or more different weeks during the previous year or the current year to date. Since this farmer is only paying a total of $7,500 in wages and is only employing five individuals, he is not subject to FUTA. ***subject to FUTA when you- pay greater than $20,000 or employ more than 10 workers

Extinction

Fourth intervention strategy in Skinner's theory of operant conditioning - discourages future occurence of a beh by ceasing to reinforce it

Executive Compensation Package

Golden handshake: ceo/high risk term; or early retire Golden Parachute: benes to termed execs under COC sever Golden Handcuffs: retention; key ee's stock/bonuses Golden Life Jacket: acquired co. to keep through transition

HRA

Health Reimbursement Accounts - tax-advantaged benefit that allows both employees and employers to save on the cost of healthcare. HRA plans are employer-funded medical reimbursement plans. The employer sets aside a specific amount of pre-tax dollars for employees to pay for healthcare expenses on an annual basis. Based on the plan design, HRAs can generate significant savings in overall health benefits. *The primary requirements for an HRA are that: (1) plan must be funded solely by the employer and cannot be funded by salary reduction, and (2) the plan may provide benefits for substantiated medical expenses only. HRAs designed in many fashions to suit needs of employer and employees alike. *** most flexible types of ee benefits plans, very attractive to most employers.

HSA

Health Savings Accounts - a tax-advantaged medical savings account available to taxpayers in the United States who are enrolled in a high-deductible health plan. -funds contributed to an account are not subject to federal income tax at the time of deposit. -Unlike an (FSA), funds roll over and accumulate year to year if not spent. -HSAs are owned by the individual, which differentiates them from company-owned HRA's that are an alternate tax-deductible source of funds paired with either high-deductible or standard health plans. -HSA funds may currently be used to pay for qualified medical expenses at any time without federal tax liability or penalty. However, over-the-counter medications cannot be paid with HSA dollars without a doctor's prescription. Withdrawals for non-medical expenses are treated very similarly to those in an individual retirement account (IRA) in that they may provide tax advantages if taken after retirement age and they incur penalties if taken earlier.

IRS Intermediate Sanction

Here we find guidelines for determining reasonable compensation for executives of nonprofit organizations. These were enacted by the IRS and applied to non-profit organizations who engage in the transactions that inure to the benefit of a disqualified person within the organization. These rules allow the IRS to impose penalties when it determines that top officials have received excessive compensation from their organizations. Intermediate sanctions may be imposed either in addition to or instead of revocation of the exempt state of the organization.

Voluntary-Recognition Bar

If an employer has voluntarily recognized a union as the representative for a bargaining unit, an election will be barred for a reasonable period of time to allow the parties to negotiate a contract.

Gainsharing

Improshare is a group incentive plan which establishes a baseline for organization productivity and a baseline for productivity cost. The difference between the baseline productivity and the output is used to calculate performance. In a Scanlon plan, employees receive a portion of the cost savings achieved through productivity gains and cost savings. Profit sharing is an incentive-based program that shares company profits.

Retirement Age SSA

In 1983, amendments to the SSA gradually increased the age at which workers are eligible to receive full retirement benefits based on their year of birth. These ages are as follows: Born in 1937 or earlier - Full Retirement Age: 65 Born in 1938 - Full Retirement Age: 65 and 2 months Born in 1939 - Full Retirement Age: 65 and 4 months Born in 1940 - Full Retirement Age: 65 and 6 months Born in 1941 - Full Retirement Age: 65 and 8 months Born in 1942 - Full Retirement Age: 65 and 10 months Born in 1943 through 1954 - Full Retirement Age: 66 Born in 1955 - Full Retirement Age: 66 and 2 months Born in 1956 - Full Retirement Age: 66 and 4 months Born in 1957 - Full Retirement Age: 66 and 6 months Born in 1958 - Full Retirement Age: 66 and 8 months Born in 1959 - Full Retirement Age: 66 and 10 months Born in 1960 and later - Full Retirement Age: 67

nondirective

In this type of interview, the interviewer asks open-ended questions and provides only general direction; the interviewer allows the candidate to guide the process. A response to one question dictates what the next question will be.

inpat/expat

Inpatriate" describes employees brought in from another country to work in the headquarters country for a specified period of time, whereas "expatriate" describes employees who move to one country and are employed by an organization based in another country.

Comp & Bene Effective

Is the System: • in legal compliance? • compatible w/ org's mission and strategy? • fit the org's culture/appropriate for its workers? • internally equitable? • externally competitive?

e-verify

It has evolved into a combination voluntary/involuntary program as federal and state governments mandate portions of the employer community to participate. The program was intended to reduce the number of false positives received when the Social Security Administration was checking new hire reports for invalid Social Security number matches. The Department of Labor now requires federal contractors who are subject to the affirmative action regulations to participate

FLSA ESTABLISHED REQUIREMENTS FOR:

It introduced a minimum wage for all covered employees. It identified the circumstances in which overtime payments are required and set the overtime rate at one and one half times the regular hourly wage. It identified the criteria for determining what jobs are exempt from FLSA requirements. It placed limitations on working conditions for children to protect them from exploitation. It identified the information employers must keep about employees and related payroll transactions.

Job evaluation

Job evaluation is used to determine the value of jobs relative to each other in the organization. These are normally conducted when a job is developed or job duties change, or as part of a routine evaluation process. Two important job evaluation methods are the ranking method, which requires evaluators to compare the value of jobs to one another, and the classification method, which involves identifying key benchmark positions and classifying other positions based on a vertical scale. When an organization needs to gather compensation and benefits data reflective of current labor market trends, a great tool to use is the salary survey. There are many types of salary surveys including employee, government, industry, and commissioned.

Job classification

Jobs can be compared to an outside scale. This also can be done on a "whole job" basis called a "job classification" method. Job classification is the result of grouping jobs into a predetermined number of grades or classifications. Each classification has a class description. The federal government has a classification system known as the "General Schedule." The General Schedule (GS) is the predominant pay scale for federal employees, especially employees in professional, technical, administrative, or clerical positions. The system consists of 15 grades, from GS-1, the lowest level, to GS-15, the highest level. There are also 10 steps within each grade. The grade level assigned to a position determines the pay level for that job. Classes can be further identified by using benchmark jobs that fall into each class. Benchmark jobs have the following characteristics: •The essential functions and knowledge, skills, and abilities (KSAs) are established and stable. •They represent the entire range of jobs in each class. •A significant percentage of workers is employed in these jobs. •External market rates for these jobs are an acceptable basis for setting wages. The job classification method is a non-quantitative job evaluation method. In the job classification method, a job may be compared to a similar job or to other jobs in the General Schedule, to determine its relative ranking. This is considered a non-quantitative method called a "job-to-predetermined-standard comparison." Job classification comparisons are a good method when evaluating a large number of jobs and are understandable by employees but may not be effective when jobs overlap as they only look at whole jobs.

Regression Analysis

Linear regression is a tool often used in forecasting and financial analysis. It compares relationships among several variables. A variable is something for which the value changes over time. In hiring, one variable is the number of job openings to be filled. Another variable is the number of job applicants received for each job opening. How these things can be related and used in predicting the number of people who will meet the job requirements can be determined through linear regression analysis.

Seniority Based System

Longevity would be the primary factor in a seniority-based system which rewards time on the job over performance.

Monetary Compensation

Monetary compensation includes any costs the organization incurs for the benefit of employees, such as all forms of cash compensation, 401(k) matching, medical care premiums, pension plans, and paid time off. Other kinds of rewards include benefits that support the organization's culture such as stock options, Employee Stock Ownership Programs (ESOPs), and incentive plans.

EEOC

Most employers with at least 15 employees are covered by EEOC laws (20 employees in age discrimination cases). Most labor unions and employment agencies are also covered.responsible for enforcing federal laws that make it illegal to discriminate against a job applicant or an employee because of the person's race, color, religion, sex (including pregnancy), national origin, age (40 or older), disability, or genetic information. It is also illegal to discriminate against a person because the person complained about discrimination, filed a charge of discrimination, or participated in an employment discrimination investigation or lawsuit.

FUTA

Nearly all employers are subject to FUTA. Those who paid wages of $1,500 or more in any calendar quarter in either 2010 or 2011, or who employed one or more employees for a portion of a day in any 20 or more different weeks during the previous year or the current year to date, are also subject to FUTA. Employers of farm or household workers can be the exception if certain criteria are met. Employers of farm workers are subject to FUTA if they paid $20,000 or more to the workers during a calendar quarter in the previous year or the current year to date. FUTA is also collected if 10 or more farm workers were employed during some part of a day during any 20 or more different weeks during the previous year or the current year to date. Employers of household workers are subject to FUTA tax if they pay $1,000 or more per calendar quarter to those who work in private homes, college clubs, or chapters of college sororities and fraternities.

Nondiscrimination Testing Section 125

Nondiscrimination Testing Section 125 of the Internal Revenue Code requires that Cafeteria Plans be offered on a nondiscriminatory basis. To ensure compliance, the Internal Revenue Code sets forth testing requirements that must be satisfied. These testing requirements are in place to make certain that Cafeteria Plan benefits are available to all eligible employees under the same terms, and that the plan does not favor highly compensated employees, officers, and owners.

Nonexempt EE's not required to be paid to attend training events when:

Nonexempt employees aren't required to be paid to attend training events when all four of the following conditions are met: 1. The event must be outside normal work hours. 2. voluntary. 3. It may not be job related. 4. No other work is performed during the event.

Required communications

Other required communications include the following: •(Employers with 50+ employees) An FMLA policy statement in all employee handbooks •(Employers with 20+ employees) General notification of federal (and state if applicable) COBRA rights •Notice of special HIPAA enrollment rights and privacy rights The preceding list is not all-inclusive. Due diligence is required so that all organizations understand the requirements of applicable laws, regulations, and instructions for any official forms or other official guidance.

POS

POS, or point-of-sale, plans include network physicians but allow for referrals outside the network. Like HMOs, these plans require employees to select a PCP from doctors in the network.

Distance Learning

Passive training method; similar to lecture presenter provide info to grp of participants but does not require participation

leveling

Pay surveys provide summary descriptions of each job surveyed. In many cases, this description is close but not an exact match with the organization's job. To accommodate this separation between the two jobs, a leveling technique is used. adjusting the survey number by an appropriate percentage needed to achieve a match. As an example, an organization's Engineering I job description indicates an approximate 10 percent less scope of responsibility than described in the same job in a pay survey. Reducing the pay survey job data with a 10 percent reduction would be an appropriate technique to provide an accurate match.

Total Rewards

People are willing to work in exchange for rewards they receive from the work they do includes the financial inducements and rewards (direct pay, cash-based incentives and benefits) as well as non-financial inducements and rewards such as the value of good job content as well as a good working environment. Employers strive to offer an attractive compensation package, including a fair base pay, incentives, and benefits, in addition to a good job match and working environment to attract employees and retain them. (direct/indirect comp_

PHO

Physician hospital organizations (PHOs) contract directly with employer organizations to provide services. In a PHO, physicians join with a hospital and together they rely on the PHO structure to develop and market their services and to negotiate and sign contracts.

Common situs

Picketing of a single employer that shares a building with other employers. Because picketing a common business location can interfere with the ability of secondary businesses to operate, the union must ensure that picket signs clearly state the name of the business they're striking and, where possible, restrict picketing to an entrance that is used only by the primary employer.

PPO

Preferred Provider Organization plan -(in-network and out-of-network option) -a type of HMO - one of the most popular types of plans in the health insurance market. -can see in-network w/o PCP referral -In-network services receive discounted copayments or deductibles. - out-of-network option; access to the physicians and healthcare providers who are "out of network" but with higher copayments and deductibles -provide a wider range of medical choices and costs.

Walsh Healy Act

President Franklin Roosevelt signed this into law during the Great Depression. designed to assure the government paid a fair wage to manufacturers and supplies of goods for federal government contracts in excess of $10,000 each. The provisions of the law included: •OT pay requirements for work done over 8 hours in a day or 40 hours in a week •A minimum wage equal to the prevailing wage •Prohibition on employing anyone under 16 years of age or a current convict The Defense Authorization Act (1968) later excluded federal contractors from overtime payments in excess of 8 hours in a day.

PHI

Protected health information (PHI) is patient information that must be kept private, including physical or mental conditions, information about health care given, and payments that have been made. There are three levels of criminal penalties associated with PHI: A conviction for obtaining or disclosing PHI can result in a fine of up to $50,000 and 1 year in prison. Obtaining PHI under false pretenses can result in fines of up to $100,000 and 5 years in prison. Obtaining or disclosing PHI with the intent of selling, transferring, or using it to obtain commercial advantage or personal gain can be punished with a fine of up to $250,000 and 10 years in prison.

Pure Localization

Pure Localization Of the different approaches, pure localization is the most straightforward. The assignee is paid exactly what local nationals in equivalent positions in the host country are paid. The advantage of this approach is that it is simple to communicate and administer. It works best when assignees are located from a low-salary country to a high-salary country. The disadvantage is that it is inappropriate for assignments from a high-salary country to a low-salary country. In some cases, allowances can help offset the disadvantage of an assignment from a high-salary country to a low-salary country.

Qualifying Deferred Compensation

Qualifying deferred compensation is set off for the sole benefit of its recipients, meaning that creditors cannot access the funds if the company fails to pay its debts. *one complying with the ERISA: company's contribution to the plan is tax deductible to the plan as soon as it is made, but not taxable to the individual participants until It is withdrawn 1. assets sole benefit for EE 2. may not discrim. against in favor of HCE's on % 3. federal tax rates change on a regular basis 401K (profit) 403B (non profit) -independent contractors ARE NOT eligible -CAPPED contributions by law

Bonus targets

Research on incentive programs has found that a minimum bonus target of 10 percent is required to influence and change behavior. Bonus targets of less than 10 percent of base pay may not provide sufficient motivation for employees to put forward the effort or spend the additional time to achieve plan objectives and as a result may not produce the desired results.

Federal minimum wage (july 24, 2009)

S7.25/hr

Automobile Workers v. Johnson Controls Inc.

SC determined -responsibility of prospective parents to protect their unborn children. Employers must provide info about potential hazards/employer may not decide for the ee whether or not to work in a job that poses a risk an unborn child

Salary Surveys

Salary surveys are part of the job pricing process and allow organizations to gather comp and bene data that is reflective of current labor market trends. Each of the answer choices represents a different type of salary survey. The commissioned survey be a very costly and time-consuming option. Commissioned surveys are done by commissioning a third party to conduct the survey, which can provide the best data for building the salary structure. Industry surveys are helpful for certain jobs which would benefit form having a specific survey tailored to them. Employee surveys are used to gauge employee satisfaction with pay structures, measure equity pay perceptions, and identify workforce needs. Government surveys include compensation data from the Bureau of

SEC

Securities Exchange Commission (SEC) puts laws into effect that impact decisions about total rewards, particularly those of top level executives. requires public companies to fully disclose compensation for the Top Five Executives Information in this reporting includes: Cash compensation: base salary and bonuses Long-term performance awards Deferred compensation Executive pensions

first mandatory benefits created to provide a safety net for American workers? (FDR)

Social Security Medicare Unemployment Insurance

Time-based differential pay

Sometimes called "shift pay," generally, time-based differential pay rewards the employee who works hours normally considered undesirable such as a night shift or hours that are in addition to the employee's regular work schedule, i.e., overtime. Time-based differential pay may be a specified amount per hour or a percentage of the employee's regular rate of pay. Except for overtime, federal law does not legally require employers to pay a differential rate of pay, although state requirements may differ

Contract negotiation process

Step 1: Prepare: Do your research ahead of time so that you know your opponent and you know what you want from the negotiation. • Step 2: Open: Let the other side know what you want and let them tell you what they want. • Step 3: Argue: Back up your case with evidence and uncover defects in your opponent's argument. • Step 4: Explore: Search for common ground and agreeable outcomes. • Step 5: Signal: Show that you are ready to reach an agreement. • Step 6: Package: Put together different acceptable options for both parties. • Step 7: Close: Come to an agreement and finalize the negotiation. • Step 8: Sustain: Ensure that their side, and yours, follows through with the negotiated agreement

environmental scanning

Surveying, identifying, and interpreting relevant data to identify external opportunities and threats is called what?

DOL Safe Harbor Provision

The (DOL) provides a safe-harbor provision for payroll errors that could affect exemption status. If all three of the following requirements are met, the safe harbor applies: There is a clearly communicated policy prohibiting improper deductions that includes a complaint mechanism for employees to use. The employer reimburses employees for improper deductions. The employer makes a good-faith commitment to comply in the future. Employers who meet these criteria won't lose exemption status for the affected employees unless they willfully violate the policy by continuing to make improper deductions after receiving employee complaints.

Davis Bacon Act 1931

The Davis-Bacon Act of 1931 was the first federal legislation to regulate minimum wages. This act required that construction contractors and their subcontractors pay at least the prevailing wage for the local area in which they're operating if they receive federal funds. Employers with federal construction contracts of $2,000 or more must adhere to the Davis-Bacon Act.

ERISA Records/Reports

The Employee Retirement Income Security Act (ERISA) requires that organizations file three types of reports (must be maintained for 6 years): Summary Plan Descriptions (SPDs) Annual Reports including financial statements, the number of employees in the plan, and the names and addresses of the plan fiduciaries Participant Benefit Rights Reports These records must be maintained for 6 years from the date they were due to be filed with the Department of Labor (DOL).

ERISA

The Employee Retirement Income Security Act of 1874 (ERISA) was created by Congress to set standards for private pensions and some group welfare programs such as medical and life insurance. The Consolidated Omnibus Budget Reconciliation Act (COBRA) and the Health Insurance Portability and Accountability Act (HIPAA) are both amendments to ERISA, and they place significant compliance requirements on employers that offer pension and health benefits. COBRA requires businesses with 20 or more employees to provide health-plan continuation coverage under certain circumstances. Employers that meet this requirement must continue benefits for those who leave the company or for their dependents when certain qualifying events occur. HIPAA prohibits discrimination on the basis of health status as evidenced by an individual's medical condition or history, claims experience, utilization of health-care services, disability, or evidence of uninsurability. The Fair Labor Standards Act (FLSA) protects workers from unfair pay practices and other abuses by employers. These records are required to be maintained for 6 years from the date they were due to be filed with the DOL.

FLSA

The FLSA is one of a handful of federal laws that establish the foundation for employee treatment. It is a major influence in how people are paid, in employment of young people, and in how records are to be kept on employment issues such as hours of work. The law introduced a maximum 40-hour 7-day workweek, established a national minimum wage, guaranteed "time-and-a-half" for overtime in certain jobs, and prohibited most employment of minors in "oppressive child labor," a term that is defined in the statute. It applies to employees engaged in interstate commerce or employed by an enterprise engaged in commerce or in the production of goods for commerce, unless the employer can claim an exemption from coverage. It is interesting to note that the FLSA, rather than the Civil Rights Act of 1964, is the first federal law to require employers to maintain records on employee race and sex identification.

FLSA Salary Level Test

The Fair Labor Standards Act (FLSA) requires that employees be paid a minimum salary of $455 per week, or $23,660 per year, to be classified as exempt. Employees who otherwise qualify for exemption as computer professionals may be paid $455 per week on a salary basis or at an hourly rate of $27.63. This is known as the salary level test.

FLSA Hours 14-15

The Fair Labor Standards Act (FLSA) sets regulations on working hours for youth workers. During the school year, they can work between 7 AM and 7 PM, but in the days between June 1 and Labor day, the workday can be extended to 9 PM. John is allowed to work as a cashier, because youths aged 14 and 15 are allowed to work jobs that are not farming, mining, or otherwise hazardous. Since the 4th of July holiday weekend falls between June 1st and Labor Day, he is able to work until 9 PM.

3 types of FMLA

The Family and Medical Leave Act (FMLA) provides for three types of leave. These are referred to as continuous, reduced, and intermittent. A continuous FMLA leave is one in which the employee is absent from work for an extended period of time. A reduced FMLA leave schedule is one in which the employee's regular work schedule is reduced for a period of time. This can mean a reduction in the hours worked each day or in the number of days worked during the week. An intermittent FMLA leave is one in which the employee is absent from work for multiple periods of time because of a single illness or injury.

FMLA Request

The Family and Medical Leave Act (FMLA) was created to assist employees in balancing the needs of their families with the demands of their jobs. When an employee requests leave under FMLA, employers are required to respond within five business days. In their response, employers are required to inform employees of their rights, eligibility, and responsibilities.

Statutory Bar

The NLRA prohibits an election in a bargaining unit that had a valid election during the preceding 12-month period.

USA Patriot Act

The Patriot Act was passed immediately following the September 11, 2001 terrorist attacks in New York City and at the Pentagon in Virginia. It gives the government authority to intercept wire, oral, and electronic communications relating to terrorism, computer fraud, and abuse offenses. It also provides the authorization for collecting agencies to share the information they collect in the interest of law enforcement. This law can have an impact on private sector employers in the communications industry. It can also have an impact on any employer when the government asks for support to identify and track "lone wolves" suspected of terrorism without being affiliated with known terrorist organizations. HR professionals may find themselves involved in handling the collection and release of personal, confidential information about one or more employees. When legal documents such as subpoenas and court orders are involved, it is always a good idea to have the organization's attorney review them before taking any other action.

OASDI Pt 2

The Social Security Act of 1935 first introduced Old Age, Survivors, and Disability Insurance (OASDI). OASDI provides financial benefits to qualified workers upon retirement or disability or to their dependents in the event of the worker's death. This program is supported by taxes that are paid in equal parts by employers and employees. The original legal basis for the tax was contained in the SSA of 1935, but in 1939 Congress repealed the tax sections of the SSA and enacted the Federal Insurance Contributions Act (FICA) to replace them. The FICA transferred responsibility for collecting these taxes to the IRS, which remains the taxing authority for OASDI and the Medicare program.

ACTS

The Welfare and Pension Disclosure Act (WPDA) of 1958 was the first attempt by Congress to exercise some control over private pension plans. WPDA required the administrators of health insurance, pension, and supplemental unemployment insurance plans to file their financial reports and plan descriptions with the Department of Labor. The Retirement Equity Act (REA) of 1984 lowered age limits for participation and vesting in pension plans. It also required written approval from a spouse if the participant didn't want to provide survivor benefits in the plan and placed restrictions on the conditions that could be placed on survivor benefits. The Omnibus Budget Reconciliation Act (OBRA) of 1993 capped executive pay, required health plans to honor qualified medical child-support orders, and required that group health plans provide coverage for dependent adopted children of employees. The Pension Protection Act (PPA) requires employers to fully fund their pension plans to avoid future cash shortfalls in the plans as employees retire.

WARN*******

The Worker Adjustment and Retraining Notification Act (WARN) (1988) WARN has a ninety (90) day look back rule (Job losses within any 90-day period will count together toward WARN threshold levels), unless the employer demonstrates that the employment losses during the 90-day period are the result of separate and distinct actions and causes. to capture individual events that did not, on their own, trigger the WARN Act, unless the employer can demonstrate that the individual actions arose from entirely separate and distinct causes; that is, those lay offs occurred because of a totally separate and unrelated event. The aggregation rule requires the WARN notice even where there was no contemplation at the time the individual events occurred that the layoff would trigger WARN. the first attempt by Congress to involve local communities early in the private sector's downsizing process. It also prevented employers from just shutting the door and walking away w/o any worker benefits. *applies to all employers with 100 or more FT workers at a single facility. A qualifying employer- one that has 100 or more employees who in the aggregate work at least 4,000 hours per week (exclusive of hours of overtime). Definitions "plant closing" the perm or temp shutdown of a single site of employment, or one or more facilities or operating units within a single site of employment, if the shutdown results in an employment loss at the single site of employment during any 30-day period for 50 or more employees excluding any PT ee's. "mass layoff" a RIF that is not the result of a plant closing and results in an employment loss at the single site of employment during any 30-day period for (1) at least 500 FT employees or (2) 33 percent of the total number of FT employees for employers with 50-499 employees at a single site. emp loss includes- a reductin in employee's hours of work of more than 50% in each month of any 6-month period. Required Actions: 60 days advance notice to ee's of plant closing or mass layoffs. -Any employment loss of 50 or more people, excluding PT workers, is considered a trigger event to activate the requirements. -Notification of public officials in surrounding community in addition to notification of employees is a requirement. - local community leaders must be informed/ invited to participate in the process of finding new jobs for laid-off workers. * There is a provision that says an employer can pay 60 days separation allowance if it gives no notice to workers who will be terminated. *Exemptions To Notice Requirement*: Notice is not required, regardless of the size of layoff, if the layoff, downsizing, or terminations result from the completion of a contract or project that employees understood would constitute their term of employment. It is not uncommon for workers to be hired in a "term" classification that designates them as employees for the life of a project. If they understand that from the beginning of their employment, their termination would not trigger the WARN Act. WARN is not triggered: •In the event of strikes /lockouts that are not intended to evade the requirements of this law. •In the event the layoff will be for less than 6 months. •If state and local governments are downsizing. They are exempt from the notice requirement. •In the event that less than 50 people will be laid off or terminated from a single site. •If 50 to 499 workers lose their jobs and that number is less than 33 percent of the active workforce at the single site.

COBRA Qualifying Events

The birth of a child is not considered a qualifying event for COBRA coverage. COBRA requires businesses with 20 or more employees to provide health-plan continuation coverage under certain circumstances. These circumstances include: Employee death Divorce or legal separation Dependent child no longer covered Reduction in hours Reduction in hours when disabled Employee termination Employee termination when disabled Eligibility for SSA benefits

Managed Care Plans

The concept behind is that this plan is structured to provide managed care to its subscribers. The core objective of a managed care plan is that the medical care a subscriber receives is medically necessary and provided in a cost-effective manner. All of the managed care plans typically offer basic medical coverage including hospitalization, outpatient services, doctor visits, and some forms of extended care. -HMO, PPO, POS

Strategy Evaluation

The final phase of strategic planning; includes reviewing strategies, measuring performance and taking appropriate corrective action

Comp Bene Measurement Analysis

The following are measurements and analysis needed to determine whether an organization's compensation and benefits program is meeting its goals and objectives: •Is the system legally compliant? ◦Does the system meet ERISA non-discrimination requirements? ◦Is there adverse impact on protected groups? ◦Are the organization's EEO and affirmative action objectives supported? •Is the system compatible with the organization's mission and strategy? ◦Does it meet the organization's mission, goals, and objectives? ◦Does it help the organization to attract and retain employees? ◦Does it motivate employee performance? •Does the system fit the culture? Is it appropriate for the workers? ◦Is the organization entitlement-oriented or contribution-oriented? ◦Does the system support the organization's orientation? ◦Does the system have programs that meet employee lifestyle needs? •Is the system internally equitable? ◦Does the mix (fixed vs. variable, cash vs. benefits, retirement vs. health/welfare) fit? ◦Do the employees understand the system? ◦Do employees perceive the system to be fair and adequate? ◦What is the organization's turnover rate? •Is the system externally competitive? ◦How does this system compare to the competition? ◦Are dollars spent generating a meaningful return?

FLSA Requires Employers

The information that is required by the FLSA to be maintained includes the following: Personal information including name, home address, occupation, and sex. Date of birth is also required if the employee is younger than 19 years old. The hour and day when the work week begins. The total hours worked each workday and each work week. The total daily straight-time earnings. The regular hourly pay rate for any week including overtime. Total overtime pay for the work week. Deductions and additions to wages. Total wages paid each pay period. The pay period dates and payment date.

Point-factor method

The most commonly used job evaluation method is the point-factor method, which uses specific compensable factors as its reference points to measure relative job worth. Compensable factors are significant job characteristics that contribute to the value of the work and organization as a whole. Two well-known systems used to identify compensable factors are: • The Hay Plan: Uses a standard criteria comprising three compensable factors: know-how, problem solving, and accountability. • The Factor Evaluation System (FES): Determines levels of duties and responsibilities using a point rating system to evaluate selected positions. Uses weighted factors to address the major position characteristics of responsibility, education/experience, job conditions, physical requirements, supervision, training, and so on. *5 steps in the point-factor method of job evaluation: 1. identify key jobs 2. identify compensable factors 3. weight the factors according to their overall worth 4. divide each job factor into degrees that range from high to low 5.Final result table (1-200) ---------------------------------- 1. Identify key jobs. These are benchmark jobs, not necessarily the most important jobs in the organization, but jobs that are equitably paid, stable, and well-defined. 2. Identify the compensable factors. These are the factors that will be used to distinguish one job from another. Six to eight factors are generally sufficient. Experience, responsibility, and education are most often used. Other factors that can be considered, depending on their general applicability, include physical demands, mental requirements, skill, working conditions, and supervisory responsibilities. 3. Weight the factors according to their overall worth. Usually, the most heavily weighted factors are knowledge, responsibility, experience, education, degree of difficulty, and supervisory responsibilities. 4. Divide each job factor into degrees that range from high to low. Assign points to each degree. The number of points assigned to each degree should correspond with the weighting of the factors. As an example, if the factor for skill is weighted 40 percent, the factor of working conditions is weighted 10 percent, and both factors have five degrees, degree two for skill should have four times as many points as degree two for working conditions. 5.The final result will be a table (see Table 2) that gives a complete range of points from 50 (the least number, column 1) to 200 (the most, column 5). Based on the assigned point values, the job in this example is 126 on a scale of 50 to 250 points. Points usually determine the pay grade to which the job will be assigned.

High-Deductible Plans

The objective of consumer-directed healthcare accounts is to allow employees to make more decisions about their healthcare while helping employer better control their costs. Health reimbursement accounts (HRAs) and health savings accounts (HSAs) are two types of consumer-directed healthcare programs. These programs help employers lower their costs and allow employees with set-aside money to pay for out-of-pocket medical and medical-related expenses. These plans are particularly attractive to younger healthy employees who don't want the financial burden of a health plan that does not match their needs but still want healthcare coverage for major injuries and illnesses

FLSA Requirements

There are two categories of employers that are subject to the requirements of the FLSA: enterprise and individual. Individual coverage-applies to organizations whose daily work involves interstate commerce. Due to the broad definition of interstate commerce, this applies to nearly all US employers. Enterprise coverage- applies to businesses employing at least two employees with at least $500,000 in annuals sales and to hospitals, schools, and government agencies.

HMO

There exist a wide variety of medical insurance plans for health maintenance organization, is a type of managed-care plan that focuses on preventive care and controlling health costs. HMOs generally use a gatekeeper, most often the patient's primary care physician (PCP), to determine whether patients need to be seen by a specialist.

Statistical Forecasts

These approaches to analysis use mathematical formulas to identify patterns and trends. Once identified, the trends are analyzed again for mathematical reasonableness.

NLRA

This is the "granddaddy" of all labor relations laws in the United States. It initially provided that employees have a right to form unions and negotiate wage and hour issues with employers on behalf of the union membership. Specifically, the NLRA grants employees rights to organize, join unions, and engage in collective bargaining and other "concerted activities." It also protects against unfair labor practices by employers. It established the National Labor Relations Board (NLRB), which hears charges of violation and makes rulings as a court would. Following on the heels of the National Industrial Recovery Act's failures, this law stepped into the void and addressed both union and employer obligations in labor relations issues. It established the National Labor Relations Board (NLRB), which would help define fair labor practices in the following decades. The NLRB has the power to accept and investigate complaints of unfair labor practices by either management or labor unions. It plays a judicial role within an administrative setting. This law is sometimes called the Wagner Act. Some key provisions include: •The right of workers to organize into unions for collective bargaining •The requirement of employers to bargain in good faith when employees have voted in favor of a union to represent them •The requirement that unions represent all members equally. •Covers non-management employees in private industry who are not already covered by the Railway Labor Act.

Revenue Act

This law added two important sections to the Internal Revenue Tax Code relevant to employee benefits: Section 125, Cafeteria Benefit Plans, and Section 401(k), originally a pre-tax savings program for private sector employees known as Individual Retirement Accounts (IRAs), subsequently expanded to a second plan opportunity known as "Roth IRA" that permitted funding with after-tax savings.

Unemployment Compensation Amendments Act

This law established 20 percent (20%) as the amount to be withheld from payment of employee savings accounts when leaving an employer and not placing the funds (rolling over) into another tax-approved IRA or 401(k).

Tax Reform Act

This law made extensive changes to the Internal Revenue Service (IRS) tax code, including a reduction in tax brackets and all tax rates for individuals. Payroll withholdings were affected, many passive losses and tax shelters were eliminated, and changes were made to the alternative minimum tax computation. This is the law that required all dependent children to have Social Security numbers. That provision reduced the number of fraudulent dependent children claimed on income tax returns by seven million in its first year. For HR professionals, answers to employee questions about the number of exemptions to claim on their Form W-4 is greatly influenced by this requirement for dependent Social Security numbers.

Recruiting Cost Ratio:

This measurement looks at the cost per hire based on compensation rather than headcount.tells us how much we spent recruiting for every dollar of first-year compensation paid to the new hires

Costs per hire

This measurement uses external costs and internal costs to determine overall cost per person hired during any given time period. This formula looks at the number of hires and the costs to obtain them. It enables us to derive expenses for each new hire stated as an average.

Rehabilitation Act

This replaced the Vocational Rehabilitation Act and created support for states to establish vocational rehabilitation programs. The term originally used in this legislation was "handicapped." The law was later modified to replace that term with "disabled." Table 1 notes some of the most important sections of the Rehabilitation Act. Table 1: Key Employment Provisions of the Rehabilitation Act of 1973 Section Requirement Section 501 Requires nondiscrimination and affirmative action in hiring disabled workers by federal agencies within the executive branch. Section 503 Requires nondiscrimination and affirmative action by federal contractors and subcontractors with contracts valued at $10,000 or more. Section 504 Requires employers subject to the law to provide reasonable accommodation for disabled individuals who can perform the major job duties with or without accommodation.

Executive Exemption

To be exempt as an executive, an employee must meet the salary basis requirement and all of the following: They have as their primary duty managing the organization or a business unit. They customarily and regularly direct the work of at least two other full-time employees. They have the authority to hire, fire, promote, and evaluate employees or to provide input regarding those actions that carries particular weight. Employees who own at least a 20 percent equity interest in the organization and who are actively engaged in management duties are also considered bona fide exempt executives.

Flexible staffing

Traditionally, full-time employment was thought of as one of the three 8-hour periods in a workday: 8:00 AM to 5:00 PM, 4:00 PM to 1:00 AM, 12:00 AM to 9:00 AM. (Each is nine hours long because of a planned meal period of one hour.) These days, we don't have quite the lock-step approach to staffing that used to exist and there are many alternatives to full-time employees

Fmla

Under the FMLA, Cynthia is entitled to an unpaid leave of absence as a spouse of a covered medical service worker. It will be logged as unpaid time off, unless she wishes to use some of her accrued paid time off. It will also be logged in her record as FMLA leave.

Congressional Accountability Act

Until this law was implemented, the legislative branch of the government was exempt from nearly all employment-related requirements that applied to other federal agencies and private employers. This law requires Congress and its affiliated agencies to abide by specific laws that already applied to other employers, in and out of government. •Americans with Disabilities Act of 1990 •Age Discrimination in Employment Act of 1967 •Employee Polygraph Protection Act of 1988 •Federal Service Labor-Management Relations Statute •Rehabilitation Act of 1973 •Civil Rights Act of 1964 (Title VII) •Fair Labor Standards Act of 1938 •Family and Medical Leave Act of 1993 •Occupational Safety and Health Act of 1970 •Veterans Employment Opportunities Act of 1998 •Worker Adjustment and Retraining Notification Act of 1989

Walsh Healey Act (1936)

Walsh Healey Act (1936) -FDR GD - assure government paid a fair wage to manufacturers and supplies of goods for federal government contracts in excess of $10,000 each- included: •Overtime pay requirements for work done over 8 hours in a day or 40 hours in a week •A min. wage equal to the prevailing wage •Prohibition on employing anyone under 16 years of age or a current convict The Defense Authorization Act (1968) later excluded federal contractors from overtime payments in excess of 8 hours in a day.

Payrolling

When a job needs to be done and the organization does not wish to hire someone onto its own payroll to do that job, an alternative is to contract with a vendor who will hire someone to do the job at the client organization. Contractor is used when you need to adjust to seasonal fluctuations, fill a vacancy while searching for a permanent replacement, bridge the gap in personnel when there is unexpected growth, or use interns for a set period of time

Payrolling

When a job needs to be done and the organization does not wish to hire someone onto its own payroll to do that job, an alternative is to contract with a vendor who will hire someone to do the job at the client organization. Contractor payrolling is used when you need to adjust to seasonal fluctuations, fill a vacancy while sear

Market based increases

When employee retention is threatened because employee pay is not competitive with the market, employers can create market-based increases to adjust an employee's pay by better matching market levels. equity increases."

ADA

When this law was first passed, it specified the protected age range of 40 to 70. Anyone under 40 or over 70 was not covered for age discrimination in the workplace. Amendments were made a few years later that removed the upper limit. Today, the law bans employment discrimination based on age if the employee is 40 years old or older. Remedies under this law are the same as under the Civil Rights Act. They include reinstatement, back pay, front pay, and payment for benefits in arrears. Some exceptions to the "unlimited" upper age exist. One example is the rule that airline pilots may not fly commercial airplanes after the age of 65.14 For more information, see www.eeoc.gov/laws/statutes/adea.cfm.

seniority increase

Whenever a pay increase is given based solely on LOS

Strategic formulation

[phase in sp] the org's vision, mission, values are composed

Offshoring

a business moves its customer service operation to a call center in India. This is a practice known as...

Implied Contract

a contract that can be created by an employer's conduct but does not need to be spoken or written

ESOP

a defined-contribution plan that allows ee's to purchase stock in the co.

Self-study

a form of active training method

Balanced Score Card

a framework that aligns individual business-function measures with organizational strategies to track progress and reinforce accountability and opportunities is called

Target Benefit Plan

a hybrid with elements of defined benefit and money purchase plans

Point-factor method

a job classification method that uses benchmark jobs that are assigned pts. based on factors such as edu, skill, effort, salary ranges are assigned to each position based on the total number of pts. assigned to each job

Project management

a mgmt techni. that initiates, plans, executes, controls, and closes a temporary assignment is called...

COLAs

a pay increase given to all employees on the basis of market pressure, usually measured against the (CPI), which is a measure of the price of goods and services in a given area over a period of time. can be paid as a lump sum or over a period of time usually are a negotiated practice in a unionized environment argued on the basis that they simply reflect the increased cost of living. This argument might be more persuasive during periods of high inflation. Non-union employers typically resist the pressure to provide COLAs because, once started, difficult to stop, thereby diminishing the organization's ability to control its labor costs.

Executive Order

a presidential proclamation published in the federal register that becomes law 30 days later

directed election

a representation election directed by the NLRB after a pre-election hearing to settle disputes between the union and the employer

attrition

a rif that occurs when an employer does not replace ee's when they leave

Ethics

a standard of conduct and moral judgment defined the processes that occur and the consequences of these processes (workplace privacy,conflicts of interests, whistle blowing)-all examples of workplace ethics issues

Job Evaluation

a systematic way of determining the value/worth of a job in relation to other jobs in an organization for the purpose of establishing a rational pay structure (4 methods: job ranking, job classification, factor comparison, and the point-factor method)

validity

ability of an instrument to measure what it is intended to measure

Shift premium

additional compensation provided for employees who work other than the day shift.

job bidding

allows ee's who are interested in a position to apply before it becomes vacant

maintenance of membership clause

allows employees to choose whether to join the union, but once they join, they must remain members until the expiration of the contract.

Job Specification

an analysis of the kind of person it takes to do the job—that is to say, it lists the qualifications.

Forced Ranking

an evaluation method in which all employees are listed in order of their value to the work group

HR audit

an evaluation of how well the hr dept is performing its responsibilities and meeting its objectives is called

check sheet

analysis tool (TQM) track a list of expect outcomes, such as reasons ppl might be absent from work

express contract

any contract in which both parties entering into the agreement explicitly state exactly what they are agreeing to do. This contract can be made either orally or written. Care must be taken when making express contracts in the workplace, as they can invalidate the legal doctrine of employment-at-will

Use it or Lose it Rule

any funds remaining in the participating ee's FSA account at the end of the plan year will be forfeited to the employer. Although the rule is clear, many users of an FSA largely misunderstand the result of the rule: Loss of funds can be easily avoided. Let's look at an example: Joe Smith chooses to participate in the FSA and elects to fund $500 for the year. After the plan year and grace period are complete, Joe finds that he spent only $400 of the original $500 he put away. He fears he has lost $100, but due to the taxes he saved on the $500 he has not. Let's say Joe is in the 28 percent tax bracket. By putting $500 away in his FSA, he saved $140 in taxes (money that was not taken out of his paycheck and given to the IRS). In sum, even if Joe leaves $100 in his FSA account, he has still saved $40! This vital key issue must be explained completely to potential FSA participants. The maximum amount of salary reduction contributions that the participant is permitted to make under §125(i) of the Code is $2,550. Cafeteria Plans are qualified, non-discriminatory benefit plans, meaning a discrimination test must be met based on the elections of the participants combined with any contribution by the employer.

On-call Pay

applies to employees who are required to respond to work-related issues on short notice, typically emergencies, and who must be available via pager, telephone, or email and may be paid a daily or hourly premium. ee pay differential

Project hires

are people who are recruited and placed on the payroll with the understanding that their employment will be terminated once the project is completed.

TIPS

assists supervisors from committing ULP's during an org campaign employers may not: 1. Threaten 2. Interrogate 3. Promise 4. Spy on ee's (during organizing campaign)

Dependent Care accounts

authorized by Section 129. Employees may set aside a maximum of $5,000 to be used to care for dependent children or elders

Incentive stock options

awarded to ee's only

two basic pay systems

base pay and variable pay

Time-based pay rate

bases the employee's pay rate on the length of time in the job. Pay increases are published in advance on the basis of time. Increases occur on a pre-determined schedule. This system has three variations, as described in the sections that follow.

Job competencies

basic job characteristics, broad statements of factors needed to be successful in org

Conducting comp and bene needs assessments

benchmarking, ee surveys, trend analysis

Indirect compensation

benefits, sick leave, unempl insurance

Employee Survey

best used to gather information about various issues that can be collated and summarized

geocentric staffing

best-qualified individiuals placed into positions throughout org w/o regard to their countries of origin

Human Resources Management

business function responsible for activities related to attracting/retaining ee's including workforce planning, training, development, comp, ee labor relations safety and security

lump sum pay increase

can be either a standalone performance bonus or part of an annual pay increase. Because a lump sum increase is a single lump sum payment, it has some advantages that other pay increases subject to applicable tax and withholding that is not added to the employee's base rate of pay because of its character as a single lump sum payment. This provides the full cash payment to the employee in a single lump sum payment.

Private Letter Ruling

can be requested from the IRS to find out how changes to compensation or benefit programs will be viewed for tax purposes before the changes are made. These rulings apply only to the specific taxpayer and circumstances included in the request and are used to find out what the tax implications of a complex or unusual financial transaction would be.

Focus Group

can be utilized to involve employees in the decision-making process

What is the purpose of the authorization card?

cards are written, signed statements from individual ee's that they support a union election. The NLRB will hold an election if at least 30 percent of ee's in a bargaining unit have signed valid ones.

Direct compensation

cash based, commission, bonus,

Predictive validity

cashiers hired at a big-box store are given a test after one week of training and before they start work. The store manager evaluates their performance after 6 months on the job. If the scores are very similar, this is called

compensable factors

characterisitcs used to define a job and distinguish it from other jobs

Defined Contribution Plans

characterized by individual accounts contributions are typically made to the plan by the employer and may or may not include contributions from the participating employee. benefit that the participant receives depends on the contributions made to the individual's account and any added forfeitures -target bene plans -Profit sharing plans -stock bonus -ESOPs -pension

human capital

combined: Knowledge Skills & Experience of Co./org's EE's

cash balance plan

combines elements of defined benefit and defined contribution plans

Job Pricing

common practice in compensation administration and is used when a new job is created or an existing job has undergone changes. A four-step process is used to determine appropriate pay levels for a position. 1) Review the job description 2) Select a salary survey 3) Review compensation components 4) Recommend a salary range.

compa-ratio

compares a person's pay rate with the midpoint of a pay range

piece rate pay method

compensates employees a set amount for each unit of work completed.

reliability

consistency

tripartite arbitration panel

consists of three arbitrators who hear the issues and reach a joint decision in the matter.

COBRA

continuation of health benefits

Davis bacon act 1931

contractors and subcontractors on certain federally funded or assisted construction projects over $2,000 in the US to pay wages and fringe benefits at least equal to those prevailing in the local area where the work is performed. This law applies only to laborers and mechanics. It also allows trainees and apprentices to be paid less than the predetermined rates under certain circumstances.

Deductinons

correct answer is FUTA, the Federal Unemployment Tax Act. Unemployment taxes are paid by the employer and would not show on an employee paycheck. Deductions for social security tax must be provided to the employee each pay period. Depending on the employer and the payroll system, this tax may be listed as either OASDI, FICA, or SSA.

Harris v. Forklift Systems

court ruling that esb. the reasonable person standard in sexual harrassment cases

primary research

data collected firsthand for the specific analysis that is being conduct is called

Money purchase plan

defers a fixed percentage of employee earnings

Key Employee

defined by the FMLA as a salaried (EXEMPT) employee highest-paid 10 percent of employees at the work site may not be eligible for FMLA if the employer proves that the employee's restoration would cause "substantial and grievous economic injury" to the organization's functions.

HCE

definition earns 110,000 during plan year or owns 5% or more of the company, is one of the 20 highest-paid ee's in the companyconsidered a highly compensated employee (HCE), a plan participant must have eared $115,000 or more during the current or prior year, own 5% or more of the company, and be one of the top-paid 20 percent of employees. Identifying an organization's HCEs is important, since a requirement for having a 401(k) retirement plan is that HCEs cannot be provided a greater benefit than other employees.

Merit Based System

demonstrated performance is the primary factor in determining increases. When determining a merit-based salary increase, three important items to consider: 1. the employee's position in the salary range, 2. tenure in position (how long has this person been in the role are they still adjusting to nuances not same as longevity) 3. skill set and performance compared to the peer group.

job description

describe the job and not the individual who fills the job

emergency response plan

describes how the organization will respond to different emergency situations in order to restore operations

Bargaining unit

during the union organizing process the NLRB determines which jobs will be included in the bargaining unit based on the "community interest" shared by the req uirements of the jobs

single-flat rate system

each worker in the same job has the same rate of pay regardless of seniority or job performance. This pay system is most commonly found in elected public sector jobs or in a union setting. The single pay rate (or flat pay rate) usually is directly linked to an applicable market survey. This system is also used as a training rate under circumstances when the worker is being trained for a job.

Decertification election

ee's who are dissatisfied with the union can petition the NLRB for an election to remove the union as their representative

Repatriates

ee's who have returned home from an international assignment (John Holl- lived in UK initially was in US now back in US)

Gainsharing

ee's work w mgrs, to improve productivity and share the financial benefits of improvements

Brown Bag lunch

effective way for senior mgrs to meet with small groups of employees to answer questions about the company goals and mission to obtain feedback about operations

person-based systems

employee capabilities, rather than how the job is performed, determine the employee's pay. For example, two employees do the same work but one employee with a higher level of skill and experience receives more pay 3 types- knowledge based-level o knowledge in particular field lawyers/doctors skills-number/depth of skills competency-pay is linked to the level at which an employee can perform in a recognized competency

merit-based system

employees are typically hired at or near the minimum for their applicable pay range. Pay increases are normally awarded on an annual basis (or annualized if awarded on other than an annual basis) and influenced by the individual's overall job performance. A document identifying the percent pay increase linked to levels of performance and the individual's position in the applicable pay range is communicated to employees as an incentive to increase their performance, thereby earning a higher percentage increase.

Inpatriates

employees brought in from another country to work in the headquarters country for a specified period of time

combination step rate and performance

employees receive step rate increases up to the established job rate. Above this level, increases are only granted for superior job performance. To work, this system requires a supporting performance appraisal program as well as good communication and understanding by the workers paid under this system.

OSH Act

enacted to reduce/eliminate workplace injury/illness. requires employers to provide a safe workplace and comply w/safety and health standards

3 compenents of expectancy theory of motivation

expectancy instrumentality valence

Demonstration

experiantial training method

McGregor's XY Theory

explains how managers relate to employees Theory X: mgrs. autocratic, believe employees do not want to take responsibility (x-bad) Theory Y: mgrs encourage employees to participate in the decision-making process, believing that they respond to challenges (yes -good)

Strategy evaluation

final phase of strat. planning - reviewing strategies,measuringperf, takin app. corrective axn

Active training methods

focus on the learner, instructor acts as guide/facilitator

Retiree Annuitants

folks who have retired from the organization but are called back to work because of emergencies, unexpected workload, or other unforeseen need. They are defined by the Internal Revenue Service (IRS) as people who are entitled to be drawing benefits from their retirement program while earning compensation from their employer for continuing employment whether or not they are continuing to pay into the retirement program.

Vestibule Training

form of simulation training

Functional structure

formal, rigid org structure in which comm. moves from the top down and the bottom up

Benefits Needs Analysis

gap analysis." This process is as follows: Reviewing the organization's overall culture and strategy. The results of this effort will determine the potential coverage and scope of its benefits programs. Collecting and analyzing the employer's workforce demographics. This data is key to determining potential benefits needs. Analyzing the utilization and costs of existing benefits plans and programs. The results of this data, coupled with the demographics data, will help determine the nature of coverage desired. Determining potential benefits coverage and costs. This analysis will be an important factor for comparison with the demographics and benefits utilization data. The final step is to compare the organizational needs and budget with employee needs and any existing benefits coverage. The end result is a gap analysis, a document that will indicate what a benefits package should and should not include.

three main categories of the labor market?

geographic,technical/professonal skills, education

COBRA

gives ee's right to continue health insurance coverage by paying 100 percent of the premiums required for the coverage. How much of the premium was paid by the employer prior to the qualifying event is irrelevant in computing the amount of COBRA cost to the ee. Unless the employer offers to voluntarily pay for a portion of premiums, the employee is obliged to assume all of the cost of continued health plan coverage. COBRA just means the coverage may not be taken away during the entitlement period if the employee wishes to pay for continuation.

stock options

granted to ee's and give them right to purchase stock at a future date at a designated price

base pay

hourly wage (paid to hourly employees) or a salary (a fixed wage that doesn't change regardless of the hours worked)single or flat-rate systems, time-based step rate systems, performance-based merit pay systems, productivity-based systems, and person-based systems (after jobs are priced/pay structure is designed)

Procedural justice

how fair the internal processes and procedures in determining pay scales are perceived to be

Risk Management

identifies areas of possible legal exposure for the organization, reduces those risks with preventative actions

mission statement

identifies the course that management has charted for the future and the associated activities that the organization intends to pursue

BARS process (behaviorally anchored rating scale)

identifies the most important job requirements and creates statements that describe varying levels of performance

Workforce planning and employment

identifying workforce reqs and adapting the corp structure to reach short/long term goals falls under which of the functional areas of hr mgmt

Ombuds

impartial person who speak w/both parties and suggests alternative solutions

Excelsior List

includes the names/addresses of all ee's in bargaining unit and is provided to union within 7 days after the NLRB schedules an election

Compa-ratios

indicators of how wages match, lead, or lag the midpoint, normally an indicator of market value. Compa-ratios are computed by dividing the worker's pay rate by the midpoint of the pay range (which is determined as the current market rate for that position). C=payrate/midpt

income statement

info about the financial results of operations during a specified accounting period

structured interview

interviewer asks every applicant same questions along with follow-up probes that may be different depending on the initial response. Structured interviews make it possible to gather similar information from all candidates

Improshare

is differentiated from other group incentive plans because a key part of the program is the establishment of a baseline for organization productivity and a baseline for productivity costs. The difference between the baseline productivity and the new output is used to calculate the group's or organization's performance. The Scanlon Plan is one of the earliest pay-for-performance plans. The goal of this plan is to increase productivity and decrease costs through employee involvement. Employees receive a portion of cost savings achieved through productivity gains and cost savings. Individual incentives reward employees who achieve set goals and objectives. These incentives can include payout targets that are either a percentage of base pay or a flat dollar amount.

Factor Comparison Method

is more complex than ranking, classification, or the point-factor methods and is rarely used. It involves ranking each job by each compensable factor and then, as an additional step, identifying dollar values for each level of each factor to develop an actual pay rate for the evaluated job. The factor comparison method is most often used in union negotiations as part of a labor contract and in limited cases where wages are steady over a period of time and the organization uses a flat rate for each job.

ad hoc arbitrator

is selected to hear only a single case

Reporting Pay

is used when an employee is called into work but there is not work available for them. ee pay differential

5 types of alternative staffing strategies

job sharing, pt ee's, interns, temps, on-call, contractors, ee leasing, outscouring

Green Circle

jobs that are underpaid relative to a pay grade

Point Systems

large orgs/internal groups dedicated to evaluating job content to be sure the jobs are properly graded for compensation purposes-designed to evaluate each jobs content on a series of scales (difficulty, freedom)

Common Law

laws are established by being built up over time and based on judicial decisions

Passive training methods

learner listens to and absorbs info and the focus is on the instructor (conference, lecture, presentation)

TQM

long-term techno-structural intervention; focuses all the org resources on providing value for customers; eliminates waste

Labor Market Analysis

looks at various economic indicators and other factors that impact the availability of those individuals

MSPs

manage functions as part of a strategic decision to move operations or support functions out of an employment organization to a vendor which can perform them less expensively. Such a decision is designed to allow the client company to focus on key activities within its core business while a vendor handles support activities for the client. alt. to outsourcing

forced-ranking evaluation method

managers rank employees according to the bell curve, with a small group of employees at the high end, a small group at the low end, and the majority in the average range

Long-term objectives

measures that need to be accomplished 3-5 yrs for org to meet mission

Job ranking

method is often called a "whole job" comparison because it is a comparison of the whole job compared to another whole job rather than a comparison based on each job's measurable factors. Job ranking using the "whole job" method is quick and easy but not very precise. It is easy to explain which is why it is popular but it leaves unanswered why one job is worth more than another as well as how much of a "gap" exists between jobs. When there are a large number of jobs to evaluate, a "paired-comparison" method of ranking can be used. This method enables each job to be compared with every other job. Jobs are methodically compared to the next job and, depending on the perceived worth, moved up or below the next job. Ultimately, the job with the highest number of upward movements is the highest ranked. Other jobs are ranked accordingly.

Delphi technique

method of determining the future outcome and then manipulating a group to reach that conclusion or goal statement. A group of people is forced into polarized positions; then the facilitator suggests a resolution and guides people to support that idea. Ultimately, the group will endorse the facilitator's suggestion because the group has accepted the facilitator as one of its own. It is unethical and used more frequently than might be suspected.

Short term objectives

milestones usually achieved 6mo-1 yrs

EGTRRA

modifications to the Internal Revenue Code; adjust pension vesting schedules, increasing retirement plan limits, permitting pre-tax catch-up contributions by participants over the age of 50 in certain plans (which are not tested for discrimination when made available to the entire workforce) and modification of distribution and rollover rules.

Deferred Compensation Plans

money purchase plans, target benefit plans, cash-balance plan, profit-sharing plan

Golden Handshake

most often used when a CEO takes a position that entails a high risk of termination due to restructuring or a change in direction, or sometimes as an incentive to retire early.

Intrinsic rewards

motivate ee's through challenging/exciting work and individual recognition

Extrinsic Rewards

motivate ee's through external means i.e. working w/talented peers in a team environment

Vroom's Expectancy Theory

motivation theory suggests people are motivated by the reward they receive when they succeed and that they weigh the value of the expected reward against the effort required to achieve it (3 terms) Expectancy: the individual's assessment of their ability to achieve the goal Instrumentatlity: whether the individual believes they are capable of achieving the goal Valence: whether the anticipated goal is worth the effort required to achieve it

Qualified Defined Benefit Plan

must allow for at least 20 percent vesting after 3 years and 20 percent each year after that, with plan participants achieving full vesting after 7 years of service. Graduate Vesting

Liability Management

occurs after a liability is incurred while RM seeks to prevent a liability

Constructive Discharge

occurs when an employer forces an employee to resign by fostering a hostile work environment and being inhospitable.

negative emphasis bias

occurs when an interviewer allows a small amount of negative information to outweigh positive information.

knowledge of predictor bias

occurs when an interviewer is aware that the candidate scored high or low on assessment tests.

Good Faith Bargaining

occurs when parties make offers and counteroffers to reach an agreement

Consent election

occurs when the employer and the union are able to resolve their difference during an NLRB Conference

question inconsistency bias

occurs when the interviewer asks different questions of each candidate, leading to no baseline of comparison for the questions asked of all candidates.

Defined-Benefit plan

one in which the employer provides a pension for employees based on a formula which looks at two factors: salary and length of service with the company.

permanent arbitrator

one who the parties agree will settle any disputes that arise between them

Divisional organization structure

organized by market or industry segments (or some other criteria) into decentralized decision-making groups.

SS Disability benefits

paid to workers if they have a medically determined physical or mental impairment that keeps them from working for at least five months and is expected to continue to at least one year or result in death. There is a five-month waiting period before monthly benefits start.

productivity based system

pay is determined by the employee's output. This system is mostly used on an assembly line in a manufacturing environment. The following subsections describe two types of productivity-based systems.

automatic step rate system

pay range is divided into several steps, each a pre-determined range apart. At the prescribed time interval, each employee with the required seniority receives a one-step pay increase. This system is common in public-sector jobs and in a union environment.

3 types of pay differentials

pays additional comp for work that goes beyond min. job req. shift pay, OT, on-call, reporting, hazard, geo,

Expatriates

people who move from one country to another and are employed by an organization based in another country (ben Schwartz moving to UK)

List 3 of environmental hazards

physical chemical bio

polycentric staffing approach

places expats in corporate home-country positions, while host-country positions are filled w/home-country nationals

Excess Deferral Plan

plan that makes up the difference between what an executive could have contributed to a qualified plan of there had not been a limit on contributions and how much was actually contributed because of the discrimination test required by ERISA. these plans are NONQUALIFIED because they are not protected by ERISA they are limited to a small group of executives or highly compensated employees

Strategic Management

process by which the orgs look for competitive advantages, create value for customers, and execute plans to achieve goals

Job analysis

process used to create a job description or a job specification

Sourcing

process used to gather names of candidates in active and passive labor markets

HIPAA

prohibits health insurance providers from discriminating on the basis of health status and limited restrictions for preexisting conditions

OSHA Consultants

provide free services to assist employers in identifying workplace hazards and the standards that apply in their workplaces

Call-back Pay

provided to employees who are called to work before or after their scheduled hours. ee pay differential Anne is getting ready for her shift at the hospital when she receives a call that an emergency situation requires her to come in early.

ESOP

provides a company's workforce with an ownership interest in the company. companies provide their employees with stock ownershipoften at no up-front cost to the employees. shares, however, are part of employees' remuneration for work performed. Shares are allocated to employees and may be held in an trust until the employee retires or leaves the company. can borrow money to buy shares, with the company making tax-deductible contributions to the plan to enable it to repay the loan.

Skip-level Interview

provides an opportunity for a manager's manager to obtain insight in the goals and satisfaction of employees in the work group

Workers' compensation

provides benefits for employees to cover medical and rehabilitative expenses, to cover income replacement during periods of disability, and to pay benefits to survivors in the event of employee death. - employers assume responsibility for all employment-related employee injuries, illnesses, and deaths. -These laws are enacted and enforced at the state level.

TPA

provides claim-mgmt services for an employer's benefit plan

COOP

provides guidelines for moving from DRP to normal operations

USERRA

provides instructions for handling employees who are in the reserves and receive orders to report for active duty. The law protects the employment, reemployment, and retention rights of anyone who voluntarily or involuntarily serves or has served in the uniformed services. It requires that employers continue paying for the employee's benefits to the extent they paid for those benefits before the callup. It also requires that employers continue giving credit for length of service as though the military service was equivalent to company service. There are specific detailed parameters for how long an employee has to engage the employer in return-to-work conversations after being released from active military duty. This law and its provisions cover all eight U.S. military services and other uniformed services. They are: •Army •Navy •Air Force •Marines •Public Health Service Commissioned Corps •National Oceanic and Atmospheric Administration Commissioned Corps •Coast Guard •National Guard groups that have been called into active duty For more information, see https://www.dol.gov/vets/programs/userra/compliance.htm.

Simulation training

provides learners w/opportunities to try new skills or procedures in a safe environment.

Vestibule training

provides learners with opportunities to learn how to operate hazardous equipment safely

EEO-4

public sector identification form/ 5 races only •White (Not Hispanic) •Black or African American (Not Hispanic) •Hispanic •Asian (Not Hispanic) (Including Hawaiian and Other Pacific Islander) •American Indian or Alaska Native (Not Hispanic)

Stop-loss insurance

purchased by employers that self-insure their ee health insurance. Employers pay out claims up to a predetermined amount, after which the stop-loss policy pays additional claims up to the policy limits

Broadbanding

recent concept that combines several pay grades or job classifications with narrow range spreads with a single band with a wider spread. Organizations usually adopt as a way to simplify their pay levels and reduce management oversight requirements. typically is more popular in large organizations than smaller ones. disadvantages-does not work well with the organization's compensation philosophy organizations that focus on promotional opportunities. The reduction of pay grades as a result of broadbanding correspondingly reduces the number of opportunities for promotion.

contract labor

refers to people who are hired for a specific period of time. An organization may believe that the workload will last until this time next year. So it contracts with people to handle that workload for the year. At the end of the contract, those folks will come off the payroll, whether or not the project has concluded. They could be "extended" (payroll status maintained) for a designated period of time if the workload has not diminished

Distributive Justice

relates to how closely pay reflects actual performance.

Union Security Clauses

require members of the union to provide financial support to the union so that it will be financially able to carry out its bargaining obligations (types) union, closed, maintenance, agency

emergency action plan

required by OSHA provides instruction for employees to follow during an evacuation -part of the ERP

Fiduciary Responsibility

requires confidence or trust. For HR professional, the management and employees is required for effectiveness. -could breach this responsibility in three ways: Acting in his own self-interest, conflicting duties, or profiting from the HR role. An HR professional should always act with the best interest of the entire organization in mind and not just that of themselves or their department. breaches- A.Increasing an HR position's salary range to attract better-qualified candidates B.Increasing the payroll budget for only their department C.Contracting with a payroll administrator that transfers some of the cost to employees but will save the company money

Service Contract Act

requires contractors and subcontractors performing services on federal prime contracts in excess of $2,500 to pay service employees in various classes no less than the wage rates and fringe benefits found prevailing in the locality where work is performed.

WARN ACT

requires employers to provide 60 days' notice when 500 employees or 33 percent of the workforce are laid off and it requires the number be counted over a period of 90 days (3 months)

Drug Free Workplace Act 1988

requires only federal contractors/subcontractors to establish substance abuse policies. A fair an effective policy will describe 1. which ee's will be tested 2. whether it is all or specific job grps 3. when tests will be done (pre-emp, random, upon suspicion) 4. what drugs are included in the process 5. the consequence for testing positive

union shop

requires that all employees join the union within a grace period that is specified by the contract but is no fewer than 30 days, or, in the construction industry, 7 days.

closed shop

requires that all new hires be members of the union before they're hired. The closed shop is illegal except in the construction industry.

fiduciairy

responsibilities created by the Employee Retirement Income Security Act (ERISA) relative to those persons or entities who exercise discretionary control or authority over plan management or plan assets, have discretionary authority or responsibility for the administration of a plan, or provide investment advice to a plan for compensation or have any authority or responsibility to do so.

Field Reviews

reviews conducted by someone other than the direct supervisor

Ad hoc arbitrator

selected to hear a single case between two parties

Adverse Impact Test or 80% Rule

selection rate= (#hires/#applicants) most favorable treated grp. is one w/highest selection rate to determine adverse impact then (divide the other selection rate by the highest selection rate or the most favorably treated treated grp) *m/f rate and ethnicity separately if given -if less than 80% red flag for adverse impact 4/5ths (80%) Rule Applicants Hires Selection Rate app hires selection rate White 80 48 48/80 =.6 (60%) Black 40 12 12/40 = .3 (30%) ***Impact Ratio .3/.6 = .5 (50%) The impact ratio (.5) is less than .8 which is evidence that, based on the 4/5ths rule, there is adverse impact. Source: Uniform

succession plan

should contain an assessment of each employee, detailing whether that person is "Ready now for promotion," "Ready in the future for promotion," "Best to remain in current position," and "On performance improvement program."

authorization cards

show of interest is usually in the form of the union asks employees to sign saying they would like that union to represent them.

agency shop

specifies that all employees must either join the union or pay union dues if they choose not to join the union.

work rules

state what ees need to do to comply w/policies

Adams' Equity Theory

states that people are constantly comparing what they put into work to what they get from it

McClelland's Acquired Needs Theory

states that people are motivated by one of three factors (AAP) (achievement, affiliation or power)

branding

strategic;method of conveying the key organization values

3 components EEOC defines as hostile work environment

submitting to or rejecting unwelcome or physical conduct will explicitly or implicitly 1. affect an ee's employment 2. unreasonably interfere w/ the individuals ability to perform their job 3. create an intimidating, hostile, or offensive work environment

step rate with performance considerations

system is similar to the automatic system except that performance can influence the size or timing of the pay increase.

marketing

tactical; process of encouraging people to purchase the organization product or service

patterned interview

targeted interview, an interviewer asks each applicant questions that are from the same knowledge, skill, or ability (KSA) area; however, the questions are not necessarily the same. They differ depending on the candidate's background. For example, questions asked of a recent college graduate may differ from those asked of a candidate with years of related experience.

Bargaining units are established by

the NLRB

Reliability

the ability of an instrument to measure consistently

Job Competency

the ability to perform your job (4 types) knowledge, skill, ability, and behavioral

Defined-Benefit Plans

the contribution made by the company each yr. fluctuates based on actuarial calculations and the performance of the plan investments

Pay openness

the degree of secrecy that exists around pay issues.

Action plan

the detailed steps that unit, dept, or team will take to achieve short- term objectives

range spread

the dispersion of pay from the lowest boundary to the highest boundary of a pay range.

FMLA Determinant Eligible Employees

the employee has a medical condition that requires a leave of absence, they may be eligible for FMLA leave, but it is not a determinant for their eligibility, as the employee could be eligible to care for a family member. FMLA provides guidelines for determining which employees are eligible for leave. This includes employees who: -Work for an employer who is subject to FMLA as described previously. -Have been employed by the employer for at least 12 months, which need not be consecutive. -Worked at least 1,250 hours during the 12 months immediately preceding the leave, based on the FLSA standards for determining compensable hours of work.

straight piece rate system (productivity)

the employee receives a base rate of pay and is awarded additional compensation for the amount of output produced.quantity rather than quality

differential piece rate system (productivity)

the employee receives one rate of pay up to the production standard and a higher rate of pay when the standard is exceeded.quantity rather than quality

Partially Self-Funded Plans

the employer purchases one or two types of stop-loss insurance coverage 1. Specific Stop-Loss Coverage: the plan is protected against the risk of a major illness for one participant, or one family unit, covered by the plan. 2. Aggregate Stop-Loss Coverage: the plan is protected against the risk of large total claims from all participants during the plan year. Typically, utilize the administrative services of either an ASO or TPA

Fee-For-Service Plans

the fee-for-service plan has been largely replaced with various types of managed care plans. In a fee-for-service health plan, subscribers can go to any qualified physician, healthcare provider, hospital, or medical clinic and submit claims to the insurance company. Fees are generated on the basis of the service provided, thereby creating an incentive for the medical provider to provide more services.

Balance Sheet

the financial statement that provide information about an employer's financial condition on a specific day

FCRA 1970

the first major legislation to regulate the collection, dissemination, and use of consumer information, including consumer credit information. It requires employers to notify any individual in writing if a credit report may be used in making an employment decision. Employers must also get a written authorization from the subject individual before asking a credit bureau for a credit report. The FCRA also protects the privacy of background investigation information and provides methods for insuring that information is accurate. Employers who take adverse action against a job applicant or current employee based on information contained in the prospective or current employee's consumer report will have additional disclosures to make to that individual.

Human Resources Development

the functional area of HR focus on upgrading and maintaining ee skills and developing employees for additional responsibilities

PEO's

the outsourcing of the Human Resources department and the payroll function together

Featherbedding

the practice of requiring employers to hire extra workers who are not wanted or needed (ULP)

What is the purpose an authorization card?

these are written, signed statements from individual ee's that they support a union election. The NLRB will hold an election if at least 30% of ee's in a bargaining unit have signed valid cards

Less Common Benefits

these benefits should be formally published in an ee handbook to ensure consistent and fair treatment of ee's as well as for legal liability protection. Some of these less common benefits may include: •Pension plans •Dependent care services •Commuter assistance •Tuition reimbursement •Prepaid legal insurance

directive

this type of interview, an interviewer poses specific questions to the candidate, maintaining tight control; it is a highly structured interview. Every candidate is asked exactly the same questions

EPLI Employment Practices Liability Insurance

transfers risk from a business to an insurance company in the event of a settlement or judgment from an ee lawsuit

True or false: Adverse impact occurs when the selection rate for any minority or gender group is less than four-fifths of the selection rate for the highest group.

true

Negotiation/Ad hoc

typically used when the first few assignees are sent from headquarters to other countries and evolves to meet the needs of each individual assignee. Terms are negotiated on an ad hoc basis. The advantage of this approach is that it does not require long-term planning because its terms are negotiated on an individual basis. The disadvantage is inconsistency that develops over time.

Risk Assessment

used to determine how likely it is that an identified risk will actually occur

Alter ego doctrine

used to protect creditors from frauds perpetrated by shareholders. It is also used to prevent employers from evading their collective-bargaining responsibilities

Correlation Coefficient

useful in determining whether two factors are connected i.e. increase in resignations linked to change in location

Inter-rate reliability

uses multiple raters and averages their scores to reduce the possibility of errors related to bias

stress interview

using a room where the candidate has to face an open window with the sun in his or her eyes can put the candidate under stress. This type of interview is used more often in law enforcement, air traffic control, and similar high-stress occupations. The stress interview was

Memorandum of Understanding

usually explain what steps exist in the grievance procedure. They are designed to permit union members the opportunity to formally protest application of any contract provision. Most will deal with working conditions such as hours of work, how shifts are assigned, or seniority practices. handbook for nonunion

Labor market

varies depending on KSAs req for the position and the supply and demand for those KSAs at a given time

Certiorari

when U.S. SC agrees to hear a case

Job Enrichment

when a job is designed to include challenging tasks and or new responsibilities this known as

Double-breasting

when an employer is the owner of a union shop and a nonunion shop Usually used in construction where multiple corporate structures are created. One handles work performed under union agreements and another performs work where workers are not union represented. A boycott against one is a boycott against all.

Straight line operations

when an organization is struck only because it is interlocked in a single economic enterprise, where a complementing business is under strike

wage compression

when new ee's are hired at salaries greater than the salaries of of ee's who have been in the same job for a longer period of time

3 ee-involvement strategies

work teams, ee mgmt committees, virtual work teams

red circle rates

you pay above the pay range; method to increase an employee's pay to a new rate higher than the maximum for the assigned pay range occurs in smaller organizations where promotional opportunities may be limitedIn a red circle rate situation, the lump sum increase can be used for the amount that would otherwise exceed the range maximum without increasing the employee's base rate of pay beyond the range maximum.

green circle rates

you pay below the pay range;when a new employee is hired at a pay rate lower than the minimum rate for the applicable grade. It can also happen when a "fast track" employee is promoted to a new job in a high pay grade under circumstances where the percentage pay increase needed to reach the new grade is excessive and might create an unwanted precedent. In this case, the pay increase may result in a pay level below the minimum level of the new pay grade-try to avoid

market-based evaluation

ystem is not a true job evaluation system but, in some cases, market value can be used to price jobs—particularly when the organization is sensitive to competition. These prevailing rates are used to represent the relative worth of the jobs. In this approach, key jobs are measured and valued against market and the remaining jobs are inserted into a hierarchy based on their whole-job comparison to the benchmark jobs. When matching a job with the competition, it is important to compare duties, scope, and reporting relationships but not titles because they are often misleading. Market-based evaluation can be particularly beneficial when an organization has similar jobs in various locations throughout the United States. The disadvantage of a market-based evaluation is that the data will be reliable only when gathered for a significant number of jobs in the organization. Market-based evaluation results are more vulnerable to legal challenge than job-content approaches. Another disadvantage is that market-based evaluations do not recognize internal job value and, as a result, are more likely to lead to discontent and potential from within the organization.

SS Survivor Benefits

• are paid monthly to eligible dependents who are: •Surviving spouse age 60 or older (50 if disabled) •Surviving spouse at any age caring for a child under age of 16 or disabled •Unmarried children under age 18 •Disabled children of any age if disabled before age 22 •Dependent parents age 62 or older

Common Benefits

•Disability benefits •Life insurance •Long-term care insurance •Employee assistance programs (EAPs) •Supplemental unemployment benefits (SUBs) •Paid time off (PTO) •Paid leaves

OWBPA requires that voluntary waivers of rights or claims under the ADEA are valid only when they are "knowingly and voluntarily" made. OWBPA requires

•The waivers must be in writing and signed. •The employee must receive severance payment(s) or something else of value they would not otherwise receive. •The employee must be advised in writing to consult an attorney before signing the waiver. •The employee must be given 21 days to consider the terms (45 days if more than one employee) and be able to revoke the agreement for up to 7 days after. •Employees must be given (when more than one employee) certain disclosure information designed to allow the employee or his/her attorney to determine if the terminations will have an adverse impact on older workers.

There are seven race/ethnic categories on the EEO-1 form. So an invitation to self-identify given to employees and job applicants should contain all seven categories. They are: EEO-1

•White (Not Hispanic) •Black or African American (Not Hispanic) •Hispanic •Asian (Not Hispanic) •Native Hawaiian or Other Pacific Islander (Not Hispanic) •American Indian, Native American, Alaska Native (Not Hispanic) •Two or More Races (Not Hispanic)

EEO-4 Public Sector race/ethnic categories

•White (Not Hispanic) •Black or African American (Not Hispanic) •Hispanic (trumps all races) •Asian (Not Hispanic) (Including Hawaiian and Other Pacific Islander) •American Indian or Alaska Native (Not Hispanic)