8-2 Tunjangan dan Fasilitas Tunjangan (Benefits and Services) fileAsuransi kesehatan, cacat fisik,...
Transcript of 8-2 Tunjangan dan Fasilitas Tunjangan (Benefits and Services) fileAsuransi kesehatan, cacat fisik,...
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Reni RosariFE UGM
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Tunjangan dan Fasilitas(Benefits and Services)
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Tunjangan
pembayaran finansial tidak langsung yang diterima karyawan
Jenis tunjangan:Pay for time not worked (supplemental pay benefits)AsuransiPensiunFasilitas
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Pay for time not worked:1. Unemployment insurance
Tunjangan mingguan yang diterima jika yang bersangkutantidak dapat bekerja karena suatu kendala di luarkesalahannya
2. Vakansi dan liburan3. Sakit (sick leave)4. Severance pay (pesangon): tunjangan diberikan hanya sekali
ketika yang bersangkutan dinonaktifkan5. Supplemental unemployment benefits
Untuk industri tertentu, karyawan diberi tunjangan tahunankarena pemadaman mesin yang dilakukan perusahaan
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AsuransiKompensasi: penghasilan dan tunjangan kesehatan terkaitdengan kecelakaan kerjaAsuransi jiwa secara kelompok: rate yang lebih rendah meskipunmencakup semua karyawanAsuransi kesehatan, cacat fisik, dan tunjangan rumah sakit
PensiunUang pensiun
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Fasilitas Pelayanan KaryawanProgram rekreasiCafetaria/kantinPerumahanBea siswa pendidikanFasilitas pembelianKonseling finansial dan legalDan lain-lain: seragam, fasilitas kendaraan, tempat parkir, bingkisan lebaran/natal/hari raya, penitipan anak, tempatibadah
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Pay For Time Not Worked
Also called supplemental pay benefits is usually the most costly benefit providedInclude holidays, vacations, jury duty, funeral leave, military duty, personal days, sick leave, sabbatical leave, maternity leave, and unemployment insurance payment for laid off or terminated employees
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UnemploymentInsurance
All states have unemployment insuranceor compensation actsProvide for benefits if a person is unable to workChecklist to follow to reduce unemployment payouts
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Typical Vacationsand Holidays
One week after 6 months to 1 year of serviceTwo weeks after 1 to 5 years of serviceThree weeks after 5 to 10 years of serviceFour weeks after 15 to 25 years of serviceFive weeks after 25 years of serviceAverage 10 days per year
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Sick Leave
Sick leavePaid time off (PTO) reduces the use of sick leave for non-illness
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IllnessFamily issuePersonalEntitledStress
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Parental and The Family and Medical Leave Act
Parental leave is an important benefitHalf of workforce is female Many men and women are single parentsPresident Clinton signed FMLA 1993
Leave form
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Uang Pesangon(Severance Pay)
A humanitarian gestureEmployers require 2 weeks notice so only fair to provide 2 weeks severanceCuts down on litigationPlant closure requires 60 days noticeUsually 1 week severance pay for each year worked
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Supplemental Unemployment Benefits
Supplemental unemployment benefits -provide for a “guaranteed annual income” in certain industries
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Insurance Benefits
Insurance benefits fall into 3 categoriesWorkers’ compensationHospitalization, health, and disabilityLife insurance
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Workers’ Comp
Workers’ compensation laws provide income and medical benefits Benefits can be monetary or medicalReducing claims and saving premiums
Screen out accident-prone workersReduce accident-causing conditionsGet injured employees back on the jobUse case management
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High PerformanceInsight
Weirton steel established a workers’compensation program to review, contain, and reduce the costs of workers’ compensation
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Hospitalization, Health, and Disability Insurance
Nearly all large companies provide major medical insurancePlans must comply with ADA lawsOptional eye-care and dental coverageAccidental death and dismemberment coverage is another optionHMO’s and PPO’s
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Reducing Health Benefits Costs
Many employers are:Moving away from 100% medical cost payments Increase annual deductiblesRequire medical contributionsUse gatekeepers
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Reducing Health Benefits Costs
Encourage preventative care
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Drug AbuseStop SmokingFitnessOnsite FitnessCPRBenefits useForm healthcare coalitions
Manage the cost of AIDS
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Insurance Benefits
In addition to hospitalization and medical benefits, most employers provide group life insuranceMust address policy issues of:
Benefits-paid scheduleSupplemental benefitsFinancing
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Retirement Benefits
Employers are revising and improving their retirement benefitsBoomers stampede into retirement with most turning 65 in 2011Social security, pension plans and saving plans are primary means
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Social Security
Provides 3 types of benefits:People over 62Survivor benefitsDisability payments
Full payments available at age 65 (soon to be 67)
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Pension Plans
About ½ of full time workers have some pension planPlans classified as:
Contributory vs. noncontributoryQualified vs. nonqualifiedDefined contribution vs. defined benefit
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Pension Plans
Defined benefit pension plan - contains a formula for determining retirement benefitsDefined contribution pension plan - a plan in which the employer’s contribution to employee’s retirement or savings funds is specified
Definit
ions
Definit
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401k
Deduct specified pre-tax dollars from payEmployer may match some or allEmployer arranges account management Most managed onlineTaxes paid when funds are withdrawn
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Other Defined Contribution Plans
Deferred profit-sharing plan - a plan in which a certain amount of profits is credited to each employee’s account, payable at retirement, termination, or deathEmployee stock ownership plan (ESOP) - a qualified, tax-deductible stock bonus plan in which employers contribute stock to a trust for eventual use by employees
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Pension Planning
When developing plans must consider:
Membership requirementsBenefit formulaPlan fundingVesting
ERISA – guarantees non-forfeitable rights
Established the Pension Benefits Guarantee Corporation - PBGC
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Pension Trends
Early retirement windows Portability – pension may be rolled overCash balance pension plans – earn interest
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Employee Services
Personal services include:Credit unionsCounseling servicesEmployee assistance programs (EAP)Other services:
Vacation facilities, cultural subsidies, and lunch and learn programs
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How To Launch EAPs
Specify goals and philosophyDevelop a policy statementEnsure professional staffingMaintain confidential record-keeping systemsTrain supervisorsBe aware of legal issues EAP
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Job Services
Subsidized child care with either an in-house facility or cost defrayedElder careOther benefits
TransportationFood servicesEducation subsidies
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Elder Care
Programs can be simple:A lunchtime programInformation seminarsAARP’s Care Management Guide
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Took days off
Cut hours
Took leave
Changed job status
Quit
Retired early
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Family friendly benefits Ninety percent of employees said these programs were very important
Family friendly firms are on “best to work for” lists
Are these types of programs are useful? Do they improve productivity?
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Research Insight
Society for Human Resource Management found that 58% offer flextime, 31% compressed workweeks, and 24% allow child to be brought to work in an emergency
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Executive Perquisites
Perks range from use of the executive washroom to use of the corporate jetSome conventional perk$ include:
Management loansSalary guaranteesFinancial counselingGreat relocation benefitsUse of anything a corporation owns
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Flexible BenefitsPrograms
Cafeteria approach Total cost is limitedCertain benefits must be present
Can be structured as a flexible spending account or core plus option plan
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Pros and Cons to Flexible Benefits
Often desired by employeesCheaper Employees can make bad choicesAdministrative costs can be highComputerization helps
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Computers and Benefits Administration
Employees interactively update their accountsFind medical information Find answer to routine questionsBig and small companies use online systems
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Employee Leasing
Employee leasing firms handle all arrangementsGroup insurance rates are loweredDownside includes liability issues and loyalty