Employee Benefits Exam 2

In 2016 the average monthly survivor benefit amount for a widowed mother or 2 children was:

$2,680

Medicare

(Amendment to SS) provides insurance covering hospitalization, convalescent care, and major doctor bills to those 65+ and disabled Security beneficiaries

OASDI

(Amendment to SS) provides retirement income, income to survivors of deceased workers, or disabled workers and their families

Types of Sabbatical Leave

- Traditional Sabbatical -Personal Growth Leave -Social Service Leave -Extended Personal Leaves -Voluntary Leaves to meet business needs

Survivor benefit amounts depends on:

-Average Indexed Monthly earnings which determine Primary Insurance Amount -Automatic cost-of-living adjustments (COLAs) guard against inflation -Formulas used to determine benefits are complex

Vacation

-Employees become eligible after working full-time for up to a year. -Companies may exclude part-time employees. -Some companies allot the same number of days per employee or they may use seniority. -Some companies determine nonexempt worker's vacation by hours worked. -Employers must decide when to schedule vacation times during heavy business activity.

Procedures for Employee Participation in EAPs

-Employees participate based on self-initiative, or a referral. -Some employees mistrust EAPs. -Before making a referral, a supervisor should−engage in constructive confrontation. -When making a referral, supervisors should only describe signs, not diagnose.

Evaluating Employee Assistance Programs

-Employers seek information to evaluate the effectiveness of these programs. -Requires a variety of complex tasks, such as:−survey development and implementation. -Companies may rely on professionals for advice about EAPs. -Methods of evaluation include: −interviews, peer review, and case analysis.

Eligibility Criteria for Unemployment Insurance Benefits (varies by state but aminly includes...)

-Limited voluntary and involuntary unemployment except for disqualifying causes. •Minimum earnings and employment requirements. •A waiting period in most states. •A capacity to work and availability for work. •Actively seeking of suitable work.

Retirement Benefit Amount Determination

-Retirement benefits equal the primary insurance amount (PIA) - Family benefits usually equal 50% of the PIA -In 2015, the annual monthly benefit for retired workers was $1,335

Effective paid time-off bank policies:

-Slowly increase the number of days an employee may use. -Include a carry-over provision rather than a use-it-or-lose-it provision.

The Federal Unemployment Act

-authorized the collection of payroll taxes -specified how they were to be used -Federal share of taxes used for administration, state taxes pay benefits -each state oversees administration of the program

wellness programs may include...

-back care -stop smoking -stress control -weight control and nutrition - health risk appraisals

Alternative methods to manage costs

-employee contributions -waiting periods -high deductible - employee education -utilization reviews -case management -provider payment systems -lifestyle interventions

Gainful work activity is:

-performed for pay or profit or -generally performed for pay or profit or -intended for profit, or not one is made

The average indexed monthly earnings

-represents earnings before 62, disability, or death -Using AIME to determine the PIA ensures OASDI benefits replace the same proportion of income.

SS Act of 1935 set up 2 programs:

1. A federal system of income for retired workers 2. a system of unempl. insurance administered by state fed gov.

Companies favor volunteerism for 3 reasons

1. Allows employees to balance work and life demands. 2. Allowing employees the time reflects positively on the company's image. 3. It is believed to help promote retention.

Companies may choose to offer one or both programs:

1. Employee Assistance programs 2. wellness Programs

3 exempt groups to OASDI and Medicare:

1. Federal gov and RR workers exempt from OASDI but not Medicare 2. State and local employees already covered under plans 3. Children under 21, except those 18+ working in their parents business

Three factors hastened the deterioration of the Social Security programs:

1. Individuals are living longer + getting more benefits 2. immigration workers= lower wages, less FICA tax amounts 3. Unemployment rates

As discretionary benefits, accommodation benefits and enhancement benefits promote one or more of the following four objectives:

1. Mental and physical well-being 2. Family assistance 3. Educational benefits 4. Support for daily living

3 major revisions to the RMLA

1. Military caregiver leave 2. Qualifying exigency leave (makes eligible same-sex marriage)

The 2 federal agencies that oversee OASDI and Medicare:

1. SSA (Social Security Administration) 2. The Centers for Medicare & Medicaid Services

4 most common types of flexible benefit plan arrangements:

1. Salary reduction plans 2. Modular plans 3. core-plus option plans 4. mix and match plans

OASDI contains 2 additional benefits established by amendments to the SS Act providing:

1. Survivors Insurance 1939 2. Disability Insurance 1965

OASDI contains two additional benefits established by amendments to the Social Security Act, providing:

1. Survivors Insurance 1939 2. Disability Insurance 1965

The decision to provide A&E benefits is based on three considerations.

1. The cost of absenteeism and tardiness is usually higher than offering these benefits. 2. Many employees are not sufficiently productive for a variety of health-related reasons. 3. Promoting educational opportunities yields benefits to both employers and employees.

Support programs for daily living

1. Transportation services 2. Physical fitness

2 types of educational assistance

1. educational assistance benefits- include tuition, fees, books, supplies, and equipment 2. educational assistance programs- allow employees to exclude up to $5,250 of educational assistance from gross income

2 broad considerations of communicating the Employee benefits program

1. meeting legally mandated requirements 2. "Good business sense" communication issues

Private-sector employers usually follow federal gov. practices; How many paid holidays a year?

12

What percent of companies offer some type of educational benefits to full-time employees

83%

The Affordable Care Act limits waiting periods for health-care plans to a maximum of...

90 days

Origins of A&E Benefits

Alcohol use on the job was socially acceptable up until industrialization, concerns included: −low productivity, inefficiencies, and accidents. -The 1940s saw a move towards rehabilitation.−Returning soldiers used alcohol to cope.

COBRA with wellness programs

Applies if the EAP qualifies as a welfare plan or health care plan

States that instituted mandating paid family leave

CA, NJ and RI -NJ permits up to 6 weeks paid leave -RI provides 4 weeks of paid leave for family member care and up to 30 weeks for their own personal care -NY law gives 6 weeks of paid family leave for nonunion workers employed by the city

The SSA pays totally disabled workers :

Disability is an inability to engage in any substantial gainful activity (SGA) due to a medical or mental impairment. -Work is 'substantial' if it involves significant physical or mental activities or both. -Does not have to be full‐time employment.

ERISA with wellness programs

EAP referral services only are exempt

Automatic cost of living adjustments

Each December, the SSA considers increases based on the Consumer Price Index.

Origins of SS

Early programs minimized income discontinuity caused by the Great Depression; Amendments established healthcare protection to those 65+ y/o; Protected families from financial devastation during long unemployment spells

Carryover provision

Employees may take unused vacation time at a later time.

Use it or lose it provision

Employees must use the days during the year or lose them.

Parental or Bereavement Leave

FMLA mandates 12 weeks unpaid leave for family reasons. −Traditionally benefitted females but paternity leave is on the increase.

Jury Duty and Witness Duty Leave q

Federal and state law guide jury duty policy. −The Jury Systems Improvement Act of 1978 established this right.−FLSA prohibits employers from reducing employees' salaries while participating on a jury.

Multiple of weekly benefit amount

First compute weekly benefit amount. (Worker must have earned a multiple (often 40) of this amount during the base period.)

Referral EAPs

Lists contact information for a variety of professional help services. (crisis hotline, substance abuse programs, etc.)

Full-service EAPs

Offers services through: −In-house services −Third-party services, −Or, consortium EAPs

Personal Leave

Paid time-off for almost any reason. -Companies may limit acceptable reasons. -Common uses include: "mental health days." -May be used to extend vacation or sick leave. -Companies either allot a fixed number of days per year, or award them based on seniority. -Annual allotment may range from 1-10 days.

Cash-out provision

Pays an amount equal to the unused vacation days based on regular pay.

Employer Liability

Possible trouble spots: -Misdiagnosis -Provider does not have proper credentials -Abandonment -Inappropriate relationships with clients

wellness programs

Promote and maintain employees' physical and psychological health

Uniformed Services Employment and Reemployment Rights Act of 1994

Reemployment rights extend to those absent due to voluntary or involuntary service, up to 5 years.−Offers protection against: •denial of initial employment, •reemployment, •retention, •or any benefits of employment

PPACA

Referral services are exempt but if providing medical care it applies unless it is an excepted benefit

Qualifying for OASDI benefits

SS credits determine eligibility for OASDI and Medicare benefits; employees accumulate credits based on their pmt of SS taxes; must earn 40 credits to be eligible

Disability vs SS

SS: •Pays workers with long‐term permanent disabilities from any cause, if unable to work •Pays for rehabilitation services and survivor benefits to families of deceased workers. •Benefits begin after a five‐month waiting period

Social Security Numbers

The SS Act authorized the system to track employees wages for determining benefits; this led to the creation of the # in late 1930s; U.S. issues numbers to US citizens, foreign students, and resident aliens

Returning from FMLA leave

Upon return, employees must: −be restored to the same, or equal job, −retain all benefits, such as seniority. -Employers may deny these rights to the highest paid 10% of employees, if they: −Notify ineligible workers when applying for FMLA. −Notify employee as soon as decision is made. −Offers employee opportunity to return after notice. −Makes a final determination at the end of the leave.

Old-Age benefits

When the Social Security Act was passed, it was based on the single-earner family model. •OASDI was designed to compensate stay-at-home spouses. •Today, both spouses typically work. •Same-sex married couples now eligible for benefits.

Flextime schedules

allow workers to modify work schedules within specified limits

Provider payment systems

are arrangements between insurers and health care providers. May include one or more cost saving features

Qualified Benefits

are employer-sponsored benefits for which an employee may exclude the cost from federal income tax calculation.

Integrated paid time-off policies or paid time-off banks

are gaining in popularity. −Do not distinguish reasons for absence. −Provides freedom to schedule time-off. −Employers benefit as it means •managing one plan as opposed to separate plans, and •eliminates the need for medical certifications. −Bereavement leave is a stand -alone policy. −Sabbaticals are not included.

Sick leave

benefits pay workers for a specified number of days absent due to personal illness. -Separate from disability leave policies. -May be granted for non-employee illnesses. -When unscheduled absences create hardship, −companies may require medical certification. •Unscheduled absences decrease productivity and increase costs. **Not all companies offer sick leave. −Half of small companies do not, while 70% of large companies do offer sick leave. -Paid sick leave is now required for all government contractors and subcontractors. -State laws also govern sick leave criteria. -Some cities are even passing laws on paid sick leave requirements.

Core hours

certain workday hours when business activity is regularly high

Paid Time off policies

compensate employees when not performing primary work duties

duration of (disability benefit) work test

considers if an individual has worked long enough, and has contributed to SS

Recent Work test

considers the age at which disability occurred

Medicare Part A

covers both inpatient and outpatient hospital care and services.

Flexible work arrangements

create the flexibility for employees to balance work and non-work demands or interests

Summary of material modification

describes changes to the plan, including: •plan administrators, claims procedures, eligibility rules, and vesting provisions .•ERISA requires employers distribute summaries within 210 days after the end of the year in which material change occurred. •Summaries go to employees and the Department of Labor.

after-tax contributions

do not reduce the amount of annual income subject to income tax

pre-tax contributions

employees may exclude contributions from income before calculating tax obligations

mix-and-match plans

employees purchase benefits with flexible credits

Modular plans

employers offer numerous fixed benefit packages to meet the needs of different employee groups.

Confidentiality

essential to successful EAPs. -Service providers generally need written consent before releasing information. -Some situations require EAPs to disclose information to legal entities. −For example, child abuse and neglect, or −if an employee poses a risk to themselves or others.

Prospective reviews

evaluate the appropriateness of proposed medical treatment as a condition for authorizing payment.

Utilization Reviews

evaluate the quality of specific health-care services. •Performed by doctors and nurses. •Three types may be considered.

Core-plus option plans

extends a mandatory core package and employees choose optional benefits

Adoption benefits

fall into three categories:−Information resources -may be referrals, support groups, and experts who educate employees.−Financial assistance varies from a lump sum to reimbursing employees for adoption fees. −Parental leave apply to both biological and adoptive children.

Concurrent reviews

focus on current hospital patients

Multiple of High-Quarters Wages

formula based on highest earning of base period

Worker's disability equals the full PIA and family members usually equal ...

half of PIA

Telecommuting

happens when employees perform work at home or some other location. (potential benefits: increased productivity, lower overhead costs, effective recruiting and increased retention)

stress management programs

help employees cope with factors inside and outside of work. −Employers benefit through increased productivity, reduced absenteeism, and lower health care costs.

Employee Assistance Programs

help employees cope with personal problems that may impair their personal lives or job performance. (alc. or drug abuse, domestic violence, etc.)

Family assistance programs

help employees provide care to young children and dependent elderly relatives

The Medicare program serves citizens age 65 or older by providing insurance coverage for:

hospitalization, convalescent care, and major doctor bills. (the 1965 amendment to the SS Act created this program)

Qualified tuition reductions

include the reduction granted by the employer's program. −Not all tuition reductions and related expenses qualify for tax benefits.

Medicare Part B

is a voluntary supplemental to help pay for services not covered under Part A. •Doctors' services •Outpatient care, •Clinical laboratory services, and •Some preventative health services. •provides ambulance services.•is similar to indemnity medical insurance. •covers 80% after an annual deductible

Drug-Free Workplace Act of 1988

mandates that companies holding federal contracts worth at least $100,000 promote a drug-free workplace

case management

many plans use independent case management companies to ensure participants receive essential care on a cost-effective basis

If holidays occur during vacation or sick leave

most companies recognize and pay for the holiday

The Employment and Training Administration

oversees unemployment at a federal level

IRC Section 125 requires:

participants must be given a choice between at least one taxable benefit and one qualified benefit.

Witness duty

policies are guided by state laws in only half of all states

Sabbatical Leave

practices are common in university settings, applying to faculty. −Must meet service requirements each time.−Other employers have begun offering sabbaticals to further professional development. −Companies establish guidelines regarding qualification, length of leave, and level of pay.

Emergency Unemployment Insurance

provided 13 additional weeks of federal benefits to those who exhausted state benefits. -Congress enacted the Unemployment Compensation Act of 2008expanding the EUC to 20 weeks nationwide and provided 13 more weeks of EUC -the EUC expired at the end of 2013

FMLA

provides employees with job protection in cases of family or medical emergencies

Bereavement leave or funeral leave

provides time off following the death of a relative. −Some companies designate allowable amounts depending on the relationship involved.

Social good

refers to a booming economy, low levels of employment, progressive wages and benefits, and safe and healthful working conditions

Volunteerism

refers to giving one's time to support charitable causes.

Non production Time

refers to time uses related to, but not in actual performance of, the main job duties. (cleanup, preparation, rest periods, meal breaks, and travel time between job locations)

on-call time

requires employees be close to the employer's premises so they cannot use the time effectively for their own purposes ~According to FLSA: employers can require exempt employees to be on-call without additional compensation

High-deductible plans

shift more of the expense from employer to employee. •Lower premiums means employers save money. •Some companies have adopted high-deductible workers' compensation plans. •Companies pay a lower premium in exchange for agreeing to pay a predetermined deductible.

Waiting periods

specify the minimum amount of time an employee must remain employed before becoming eligible for one or more benefits

Medigap

supplements Parts A & B -From private insurance companies for a fee -Most plans cover coinsurance, copayments, and deductibles

retrospective reviews

take place prior to payment

OASDI taxes are subject to a...

taxable wage base -limits the amount of annual wages per employee -In 2017, the amount was $127,200 for everyone

waiting period

usually one week prior to paying benefits

banking hours

workers may vary daily work hours, maintaining weekly work hours

compressed workweek schedules

workers perform their work in less than 5 days. −Maybe four 10-hour days, or three 12-hour days. -Promotes recruitment and retention by: −reducing commute time and increasing down time. -The FLAS does not regulate flexible work schedules. −An agreement between employer and employee.

Federal Insurance Contribution Act

• Employers pay a tax based on its payroll. • Employees pay a tax based on earnings. • 7.6% each for employers and employees.

for every dollar spent in wellness programs...

• medical costs fall by $3.27 • absenteeism costs fall by $2.73

Original Medicare Plan

•A government run fee‐for‐service plan includes: •health‐care services,•medical supplies, and•certain prescription drugs. •Participants choose to receive care from any licensed health‐care provider or facility.

Eligibility requirements for Survivor Benefits

•A worker with 40 credits qualifies family members, who include: •Widow(er) at full retirement age, or •50 if disabled. •Widow(er) at any age if •children under age 16, or•disabled children of any age. •Divorced spouse as early as age 60.•Unmarried children under 18.•Disabled children at any age if disabled before age 22 and unmarried.•Stepchildren grandchildren, or adopted children.•Dependent parents at age 62 or older

Survivor Benefits

•A worker with 40 credits qualifies family members, who include: •Widow(er) at full retirement age, or •50 if disabled.•Widow(er) at any age if •children under age 16, or •disabled children of any age. •Divorced spouse as early as age 60. •Unmarried children under 18. •Disabled children at any age if disabled before age 22 and unmarried. •Stepchildren grandchildren, or adopted children. •Dependent parents at age 62 or older.

Criteria for Medicare Benfits

•Age 65 or older with 40 credits. •Automatically extends to spouses. •Disabled family members are eligible. •Younger individuals with serious disabilities. •Fewer than 40 credits requires a premium. •Part A ‐$226 with 30‐39 credits, and•$411 with fewer than 30. •Part A coverage automatically qualifies individuals for Part B. •Premiums were $104.90 and higher.

Additional Guidelines for Section 125 Plans; the plan must...

•Be in writing. •Allow a choice between two or more benefits, •At least one non taxable and one taxable benefit. •Permit only current and former employees to participate. •Require a yearly benefit choice. •Prohibit any benefit that defers an employee's receipt of compensation. •Meet nondiscrimination requirements.

Financing Unemployment Benefits

•Benefits are financed by federal, and state, taxes levied on employers. •Federal tax is levied under the Federal Unemployment Tax Act (FUTA). •The federal government deposits 5.4% to the Federal Unemployment Trust Fund. •States impose taxes on employers to fund their unemployment programs, permitted by: •state unemployment tax acts (SUTA taxes).

Survivor Benefit Amount Determination

•Benefits are usually less than a worker's PIA. •SSA pays monthly benefits ranging from 71.5 -100% of PIA. •SSA pays a lump‐sum to surviving spouse, if: •the worker earned at least 6 credits of the last 13 quarters just before death, and •the surviving spouse lived with the worker at the time of death.

Traditional Benefits Plans

•Contain the same set of benefits for each worker. •Creates administrative ease. •Represents a one-size-fits-all approach.

The "Good Business Sense" of benefits communication

•Effective communication programs should have three primary objectives: •To create an awareness of current benefits. •To provide understanding of available benefits. •To encourage the wise use of benefits. •A variety of media can be used to communicate such information.

3 violations to Section 125 plans...

•Eligibility - companies have at least some non-key employees in the plan. •Benefits - all should receive the same amount. •Concentration - key employee benefits should not exceed 25 percent of the total benefits.

Medicare programs (hospital insurance tax) rules

•Employers and employees contributed 1.45%, and •Self‐employed individuals contributed 2.9%. •Not subject to taxable wage base •All payroll amounts and wages are taxed.

Legal consideration in Benefits Communication

•Employers must satisfy disclosure requirements set fourth under ERISA. •To satisfy these requirements employers provide written:•summary plan descriptions, and •summaries of material modifications. •ERISA specifies that written notices be so the "average" participant can understand them.

Medicare Part C (Medicare Advantage)

•Established in 1997 with The Balanced Budget Act. •Provides the opportunity to receive health care from a variety of options including: •private fee‐for‐service plans, •managed care plans, and •medical savings accounts

Medigap insurance

•Federal and state laws limit these plans to up to 10 standardized choices with varying protection. •Some insurers offer Medicare Select Plans which: •offer lower premiums in exchange for limiting the choice of health‐care providers. 3 states do not offer Medigap insurance (Massachusetts, Minnesota, and Wisconsin)

Medicare Prescription Drug Benefit

•First offered in 2006, referred to as Part D. •Participants pay a deductible. ($360 in 2016) •Expenses $360 to $3,310, participants co‐pay. •Expenses above $3,310 to $4,850, participants pay •45% of the cost for brand‐name drugs, and •58% for generic drugs. •The expense range ($3,310 to $4,850) is known as the coverage gap.

2 well-known versions of Pretax salary reduction plans

•Flexible spending accounts permit employees to pay for certain benefit expenses. •Premium-only plans enable employees to pay their share of the cost for company-sponsored plans.

Medicare Advantage Plan

•Includes options such as: •HMOs, •PPOs, •Medicare special needs plans, •Medicare medical savings accounts plans (MSAs). •Run by private companies subject to Medicare regulations.

Medicare includes 5 features:

•Medicare Part A -hospital insurance •Medicare Part B -medical insurance •Medi-gap-voluntary insurance pays for services not covered under Part A and B. •Medicare Part C: Medicare Advantage -choices in providers, •such as HMOs and PPOs. •Medicare Part D: Medicare Prescription Drug Benefit -prescription drug coverage.

Flexible Benefits Plans

•More companies are using flexible benefit plans •Gives employees a choice of benefits. •A cafeteria plan is one example.

SUTA taxes

•Rates vary according to an experience rating. •Each state applies different tax rates to companies. •Each company's rate depends on its prior experience with unemployment. •A company with many layoffs pays a higher tax rate than a company that does not lay off workers. •This system implies a company can manage its unemployment tax burden.

The Self-Employment Contribution Plan

•Self-employed individuals make all the contribution, •but at a different rate, 15.3%

Unemployment Insurance Benefit Amounts

•States use one of three methods to calculate weekly benefit amounts (WBAs). •A fraction of the highest wages for a calendar quarter earned during the base period. •A percentage of the average weekly wage earned during the base period. •A percentage of annual wages.

Unemployment Insurance

•The federal‐state unemployment program provides income for workers unemployed through no fault of their own. •Each state administers its own program. •States pay into a central tax fund administered by the federal government, which then•invests these payments and disburses funds to the states as needed.

Flat qualifying amount

•This method requires a certain dollar amount of total wages earned during the base period. •This is the most popular method

One-Size-fits-all approach

•Traditionally, every employee in a company received the same benefits. •Regardless of needs or preferences. •Differences in needs and preferences influences the adequacy of these benefits. •Most companies use cafeteria plans to ensure employees' needs and preferences are met.

Criteria for unemployment benefits

•Unemployed workers must be mentally and physically capable of performing work •Availability for work is a person's willingness and readiness to work. •Unemployed workers must demonstrate they are actively seeking suitable work. •Jobs require skills, knowledge, and ability similar to a person's customary work, and•offers legal employment terms and conditions.

Eligibility Criteria Cont.

•Voluntary termination usually disqualifies workers unless they quit for reasonable cause. •Involuntary termination does not guarantee eligibility, if disqualifying events occurred: •refusal of suitable work, •misconduct, •participation in some labor disputes, •regular breaks between school terms for education, •or deliberate misrepresentation to receive benefits.

Workers' compensation differs from Social Security disability and survivor insurance in important ways.

•Workers' compensation pays medical care for work‐related injuries. •Also permanent partial and permanent total disability. •Pays rehabilitation and training benefits. •Pays benefits to survivors of workers who die of work‐related causes.

Summary plan description

•administrative contact information,•an explanation of benefits, •disclosure of employee rights under ERISA, •eligibility criteria and disqualification conditions, •claims procedures, and •if a retirement plan is insured by the PBGC.

Outplacement assistance programs in EAPs for employees terminated for a variety of reasons:

•elimination of specific positions, •massive layoffs, •changes in management, •mergers and acquisitions, •plant closings, or outsourcing.

Employers choice to customize benefits

•employees choose from a set of designated benefits and different levels of these benefits. •Employees may accept or reject certain benefits. •Companies implement these plans to meet the challenges of diversity. •Limited evidence suggests positive reactions to flexible plans.

Pretax salary reduction plans

•permit employees to set aside a portion of wages on a pretax basis for qualified benefits expenses.

Companies offer EAP's because...

−20% of workers experience difficulties that interfere with job performance, and −$44 billion in lost work productivity each year.

Telecommuting provides tax benefits to employees when:

−Employer-provided property or services qualify as working condition fringe benefits. •Copier machines and express mail service.−Specifically, employers exclude these costs from a telecommuter's gross income. −Employer-provided equipments does not qualify as a working condition fringe benefit outside a formal telecommuting arrangement.

Benefits to work arrangements

−Enhanced recruitment and retention. −Job satisfaction.−Employee engagement. −Lower stress. −Lower unscheduled absenteeism. −Lower voluntary turnover.

Key provisions under FMLA

−Guaranteed unpaid leave with the right to return •to the same job (or equivalent) with the same benefits. −Does not require employers to pay for the leave. •Does require they maintain the same health coverage.−Employees may choose to substitute paid leave for unpaid FMLA leave. −Applies to all government employers and private sector companies with 50 or more workers.

Company-specific (holiday) practices

−Many add floating holidays allowing time off to observe any holiday not on the list. −May or may not be limited to holidays.

Employers respecting religious holidays

−Title VII of the Civil Rights Act prohibits discrimination based on religious beliefs. −The EEOC established guidelines:•Allow employees to observe the day, unless it causes undue hardship. •Employers must treat observances uniformly as paid or unpaid time off.

Policies for Vacation entail 5 considerations

−eligibility for vacation leave,−single or multiple policies for different groups, −rules for available vacation time per year, −avoiding conflicts between vacations and deadlines,−handling unused vacation time at year's end.

3 most common flexible work arrangements

−flextime schedules,−alternate work schedules,−telecommuting.

Tuition reimbursement programs

−fully or partially reimburses education or training expenses. −Employers cost of tuition reimbursement is tax-deductible as a business expense. −Employees receive tax benefits when plans meet the criteria for a working condition fringe benefit.

Paid Time off Practices

−holidays, −vacation. −sick leave, −personal leave, −integrated paid time-off policies, −parental leave, −bereavement or funeral leave,−jury duty and witness duty leaves, −military leave, −non-production time, −on-call time, −sabbatical leave, and−volunteerism.

Outplacement assistance provides...

−personal counseling, −career assessment and evaluation, −training in job search techniques, −resume and cover letter preparation, −interviewing techniques, −technology training.

In 2016, the average monthly disability benefit for all disabled workers was:

$1,166

In 2016 the average monthly survivor benefit amount fora widow or widower alone was:

$1,285

In 2016, the average monthly disability benefit for a disabled worker, spouse, and one or more children was:

$1,983