人力資源管理復(fù)習(xí)提綱(二)

1、十一、制定戰(zhàn)略性薪酬計(jì)劃重點(diǎn)? 公平理論? 基于勝任能力的薪酬? 寬帶薪酬? 可比價(jià)值Key Point? Equity Theory? Competency-based pay? Broadbanding? Comparable worth難點(diǎn)? 寬帶薪酬? 可比價(jià)值Difficult Point? Broadbanding? Comparable worth 決定薪酬水平的基本要素員工薪酬：直接經(jīng)濟(jì)報(bào)酬，間接經(jīng)濟(jì)報(bào)酬Basic Factors in Determining Pay RatesEmployee Compensation Components：Direct financial

2、payments， Indirect financial payments 公平性及其對(duì)薪酬水平的影響 薪酬公平的形式：外部公平性內(nèi)部公平性 個(gè)人間的公平性 程序公平性Equity and Its Impact on Pay RatesForms of Compensation Equity： External equityInternal equityIndividual equity Procedural equity 解決公平問(wèn)題解決公平問(wèn)題的方法： 1 薪酬調(diào)查2職位分析和職位評(píng)價(jià) 3績(jī)效評(píng)價(jià)和獎(jiǎng)勵(lì)性薪酬 4建立溝通渠道、申訴機(jī)制以及員工參和Methods to Address Equ

3、ity Issue：s 1salary surveys2Job analysis and job evaluation3Performance appraisal and incentive pay 4Communications, grievance mechanisms, and employeesparticipation 步驟一：薪酬調(diào)查 薪酬調(diào)查的作用：為標(biāo)桿職位定薪 根據(jù)市場(chǎng)薪酬為部分職位定薪 決定福利政策Step1: The Salary SurveyUses for Salary SurveysTo price benchmark jobsTo market-price wag

4、es for jobsTo make decisions about benefits薪酬調(diào)查的來(lái)源薪酬信息的來(lái)源自己進(jìn)行咨詢公司專業(yè)機(jī)構(gòu)政府機(jī)構(gòu)互聯(lián)網(wǎng)Sources for Salary SurveysSources of Wage and Salary InformationSelf-Conducted SurveysConsulting FirmsProfessional AssociationsGovernment AgenciesThe Internet步驟二：職位評(píng)價(jià)報(bào)酬要素：技能、努力程度、工作責(zé)任、工作條件Step 2: Job EvaluationIdentifying Co

5、mpensable Factors：Skills、 Effort、 Responsibility、 Working conditions 怎樣進(jìn)行職位評(píng)價(jià)職位評(píng)價(jià)的方法：排序法、職位分類法、計(jì)點(diǎn)法、要素比較法How to Evaluate JobsMethods for Evaluating Jobs：Ranking、 Job classification、 Point method、 Factor comparison 步驟三：將類似職位歸入薪酬等級(jí)將類似職位歸入薪酬等級(jí)：計(jì)點(diǎn)法、排序法、分類法Step 3: Grouping JobsGrouping Similar Jobs into P

6、ay Grade：sPoint Method 、Ranking Method、Classification Methods 步驟四：為每一個(gè)薪酬等級(jí)定價(jià)? 工資政策曲線 描述了相對(duì)于每一個(gè)職位或職位評(píng)價(jià)等級(jí)所得到的點(diǎn)數(shù)或者排序情況， 目前 位于每一薪酬等級(jí)中的那些職位實(shí)際獲得的薪酬水平 表明在以下兩組數(shù)據(jù)之間存在的關(guān)系： 一是通過(guò)某種職位評(píng)價(jià)方法所確定的 職位的價(jià)值； 二是組織目前對(duì)于某一薪酬等級(jí)中的所有職位支付的平均薪酬 水平Step 4: Price Each Pay Grade? The Wage CurveShows the pay rates paid for jobs in eac

7、h pay grade, relative to the points orrankings assigned to each job or grade by the job evaluation.Shows the relationships between the value of the job as determined by one of the jobevaluation methods and the current average pay rates for your grades 步驟五：對(duì)薪酬水平進(jìn)行微調(diào)? 建立薪酬區(qū)間使企業(yè)在勞動(dòng)力市場(chǎng)上保持一種比較靈活的立場(chǎng) 用薪酬區(qū)間

8、內(nèi)部較高的那些薪酬水平更為容易地吸引到這種員工 對(duì)處于同一薪酬等級(jí)之中， 但是在績(jī)效方面或者是資歷方面存在差異的員工 支付不同的薪酬水平? 糾正不正常薪酬水平 將薪酬水平過(guò)低的職位上調(diào)到所在薪酬等級(jí)對(duì)應(yīng)的薪酬區(qū)間的最低水平上 凍結(jié)或降低薪酬水平已經(jīng)超過(guò)本薪酬等級(jí)所對(duì)應(yīng)的薪酬區(qū)間的最高值的職 位Step 5: Fine-Tune Pay Rates? Developing Pay RangesFlexibility in meeting external job market rates Easier for employees to move into higher pay grades Al

9、lows for rewarding performance differences and seniority ? Correcting Out-of-Line RatesRaising underpaid jobs to the minimum of the rate rangefor their pay gradeFreezing rates or cutting pay rates for overpaid ( “ red circle ” ) jobs to maximum in the pay range for their pay grade管理類職位和專業(yè)類職位的定價(jià) 高層管理

10、人員的薪酬：基本薪酬、短期獎(jiǎng)金、長(zhǎng)期獎(jiǎng)金、高管福利和 “特權(quán) ” Pricing Managerial and Professional JobsCompensating Executives and Managers: Base pay 、 Short-term incentives、 Long-term incentives、 Executive benefits/perks勝任能力薪酬? 勝任能力能夠促使績(jī)效達(dá)成的那些被表現(xiàn)出來(lái)的知識(shí)、技能或行為 什么是勝任能力薪酬企業(yè)根據(jù)員工掌握的技能和知識(shí)的廣度、 深度和種類， 而不是根據(jù)員工所在 的職位的名稱來(lái)支付的薪酬Competency-Bas

11、ed Pay? CompetenciesDemonstrable characteristics of a person, including knowledge, skills, and behaviors, that enable performanceWhat is Competency-Based Pay?Paying for the employee rsa nge, depth, and types of skills and knowledge,rather than for the job title he or she holds 薪酬管理中的一些特殊問(wèn)題? 薪酬寬帶將薪酬等

12、級(jí)合并為數(shù)量更少、但是浮動(dòng)范圍更大的薪酬等級(jí)或薪酬寬帶支持和反對(duì)在員工的薪酬決定方面注入了更大的靈活性將上級(jí)和下級(jí)同時(shí)納入到同一個(gè)寬帶當(dāng)中來(lái)，同時(shí)還能方便將員工 的薪酬進(jìn)行適當(dāng)?shù)纳险{(diào)和下調(diào) 鼓勵(lì)獲取必要技能和調(diào)動(dòng)缺乏固定的工作職責(zé)導(dǎo)致新員工感到有點(diǎn)不踏實(shí)Special Topics in Compensation? BroadbandingeaConsolidating salary grades and ranges into a few wide levels or“ bands,of which contains a relatively wide range of jobs and s

13、alary levels. Pros and ConsMore flexibility in assigning workers to different job gradesProvides support for flatter hierarchies and teamsPromotes skills learning and mobilityLack of permanence in job responsibilities can be unsettling to new employees.可比價(jià)值? 概念：當(dāng)男性和女性所從事的工作對(duì)于企業(yè)而言具有可比性的 (并非是嚴(yán)格相同的) 價(jià)值

14、時(shí)，企業(yè)需要支付給他們相同的薪酬? 基本問(wèn)題：到底是應(yīng)當(dāng)向那些從事和男性完全相同工作的女性支付和男性相同的薪酬 呢，還是應(yīng)當(dāng)向從事和男性具有可比性工作的女性支付和男性相同的薪酬？? 亟待解決的問(wèn)題：誰(shuí)來(lái)最終決定工作的可比性？雇主法庭Comparable Worth? Concept:Employers should be required to pay men and women equal wages for dissimilar jobs that are of comparable (rather than strictly equal) value to the employer.?

15、Basis:Seeks to address the issue that women have jobs that are dissimilar to thoseof men and those jobs are often consistently valued less than men s jobs.? Question at Hand:Who will get to make final decisions on the comparability of jobs?EmployersCourts關(guān)鍵詞employee compensationdirect financial paym

16、entsindirect financial paymentssalary compressionsalary survey benchmark job job evaluation compensable factor ranking method job classification (or grading) method point method factor comparison method pay grade wage curve pay ranges competency-based pay competencies broadbanding comparable worth 員

17、工薪酬 直接經(jīng)濟(jì)報(bào)酬 間接經(jīng)濟(jì)報(bào)酬 薪酬壓縮 薪酬調(diào)查 標(biāo)桿職位 職位評(píng)價(jià) 報(bào)酬要素 排序法 職位分類法 計(jì)點(diǎn)法 要素比較法 薪酬等級(jí) 工資政策曲線 薪酬區(qū)間 勝任能力薪酬 勝任能力 寬帶薪酬 可比價(jià)值 十二、績(jī)效薪酬和經(jīng)濟(jì)型激勵(lì) 重點(diǎn)? 適用于員工個(gè)人的幾種主要獎(jiǎng)勵(lì)計(jì)劃。? 適用于中高層管理人員的主要獎(jiǎng)勵(lì)計(jì)劃。? 幾種被廣泛使用的、適用于整個(gè)組織的可變薪酬計(jì)劃。 Key Point? the main incentives for individual employees.? the main incentives for managers and executives.? the most

18、 popular organizationwide variable pay plans. 難點(diǎn)? 股票期權(quán)? 金色降落傘? 員工持股計(jì)劃Difficult Point? Stock option? Golden parachutes? Employee stock ownership plan (ESOP) 獎(jiǎng)勵(lì)性薪酬的相關(guān)術(shù)語(yǔ)? 績(jī)效薪酬計(jì)劃( pay-for-performance ) 把員工的薪酬和他們的績(jī)效掛鉤? 可變薪酬( variable pay)一種獎(jiǎng)勵(lì)計(jì)劃： 把員工小組或團(tuán)隊(duì)的薪酬和能夠衡量整個(gè)組織 (或一家工廠) 的整體盈利能力的某些指標(biāo)掛鉤例如:利潤(rùn)分享計(jì)劃 一些專家經(jīng)常

19、用 “可變薪酬” 這個(gè)詞來(lái)概括面向員工個(gè)人實(shí)施的各種獎(jiǎng)勵(lì)計(jì) 劃Incentive Pay Terminology? Pay-for-Performance PlanTies employee s pay to the employee s performance? Variable Pay PlanIs an incentive plan that ties a group or team s pay to some measure of thefirm s (or the facility s) overall profitabilityExample: profit-sharing pla

20、nsMay include incentive plans for individual employees 員工激勵(lì)計(jì)劃的類型 績(jī)效薪酬計(jì)劃： 1 針對(duì)員工個(gè)人的獎(jiǎng)勵(lì)和認(rèn)可計(jì)劃銷售人員的獎(jiǎng)勵(lì)計(jì)劃團(tuán)隊(duì)績(jī)效獎(jiǎng)勵(lì)計(jì)劃組織績(jī)效獎(jiǎng)勵(lì)計(jì)劃中高層管理人員的獎(jiǎng)勵(lì)計(jì)劃Types of Employee Incentive PlansPay-for-Performance Plans： 1Individual Employee Incentive and Recognition Programs2Sales Compensation Programs3Team/Group-based Variable Pay

21、Programs4Organizationwide Incentive Programs5Executive Incentive Compensation Programs 針對(duì)員工個(gè)人的獎(jiǎng)勵(lì)和認(rèn)可計(jì)劃? 計(jì)件工資計(jì)劃 根據(jù)員工生產(chǎn)出來(lái)的每一單位產(chǎn)品來(lái)支付一定數(shù)量的 (稱為計(jì)件工資率) 薪 酬直接計(jì)件工資制 標(biāo)準(zhǔn)工時(shí)計(jì)劃Individual Incentive Plans ? Piecework PlansThe worker is paid a sum （“ piece rate ” ） for each unit he or she produces.Straight piecework

22、Standard hour plan? 績(jī)效加薪公司根據(jù)員工個(gè)人的績(jī)效水平高低為其提供的基本薪酬上漲 如果企業(yè)為員工普遍提供加薪（而不考慮員工的個(gè)人績(jī)效） ，那么，這種做 法實(shí)際上會(huì)導(dǎo)致績(jī)效的下降員工的直接上級(jí)在確定績(jī)效等級(jí)以及績(jī)效加薪水平時(shí)， 經(jīng)常傾向于盡量縮小 員工之間的差距? 績(jī)效加薪計(jì)劃的幾種選擇每年一次性地將績(jī)效加薪的總額支付給員工， 而不改變員工的基本薪酬水平 將一次性績(jī)效加薪和個(gè)人和組織的績(jī)效掛鉤? Merit PayIs a permanent cumulative salary increase the firm awards to an individual employe

23、e based on his or her individual performanceCan detract from performance if awarded across the boardBecomes permanent ongoing reward for past performance? Merit Pay OptionsGive annual lump-sum merit raises that do not make the raise part of an employee s base salary.Tie merit awards to both individu

24、al and organizational performance. 專業(yè)技術(shù)類員工的獎(jiǎng)勵(lì)計(jì)劃? 專業(yè)技術(shù)類員工運(yùn)用自己所掌握的知識(shí)來(lái)幫助公司解決問(wèn)題的員工 律師、醫(yī)生、經(jīng)濟(jì)學(xué)家以及工程師? 可用的獎(jiǎng)勵(lì)計(jì)劃獎(jiǎng)金、股票期權(quán)和贈(zèng)和、利潤(rùn)分享更好的假期、更有單行的工作時(shí)間更好的年金計(jì)劃家用辦公設(shè)備Incentives for Professional Employees? Professional EmployeesAre those whose work involves the application of learned knowledge to the solution of the emp

25、loyer s problems.Lawyers, doctors, economists, and engineers? Possible IncentivesBonuses, stock options and grants, profit sharingBetter vacations, more flexible work hoursImproved pension plansEquipment for home offices銷售人員的獎(jiǎng)勵(lì)計(jì)劃? 基本薪酬計(jì)劃固定薪酬適合：銷售人員的主要工作內(nèi)容是挖掘客戶 （尋找新客戶） ，或者提供客戶服務(wù)(比如參加展銷會(huì)等)? 傭金計(jì)劃傭金計(jì)劃只依

26、據(jù)銷售人員的業(yè)績(jī)來(lái)對(duì)其支付報(bào)酬公司的固定銷售成本會(huì)比較低容易忽視一些不屬于直接銷售范圍的工作職責(zé)銷售人員之間的收入差距可能會(huì)較大在經(jīng)濟(jì)繁榮時(shí)期， 銷售人員的收入往往會(huì)過(guò)高； 而在經(jīng)濟(jì)衰退時(shí)期， 他們的收入往往又會(huì)過(guò)低在缺乏經(jīng)濟(jì)安全保障的情況下工作令人不安Incentives for Salespeople? Salary PlanStraight salariesBest for: prospecting (finding new clients),account servicing, training customer s sales force,or participating in na

27、tional and local trade shows? Commission PlanPay is a percentage of sales results.Keeps sales costs proportionate to sales revenuesMay cause a neglect of nonselling dutiesCan create wide variation in salesperson s incomeLikelihood of sales successm ay be linked to external factors rather than to sal

28、esperson s performance Can increase turnover of salespeople? 組合型薪酬計(jì)劃將固定薪酬和傭金結(jié)合在一起的組合形式為銷售人員提供了一筆穩(wěn)定的收入 明確指出公司為什么會(huì)向員工支付這部分固定薪酬 (例如為當(dāng)前的客戶提供 服務(wù))組合型薪酬計(jì)劃也變得越來(lái)越復(fù)雜， 這樣就會(huì)使員工對(duì)這種薪酬計(jì)劃產(chǎn)生各 種誤解? Combination PlanPay is a combination of salary and commissions, usually with a sizable salary component.Plan gives sales

29、people a floor(safety net) to their earnings.Salary component covers company-specified service activities.Plans tend to become complicated,and misunderstandings can result.組合型薪酬計(jì)劃? “傭金加預(yù)支賬戶 ”的薪酬計(jì)劃銷售人員是以傭金的形式獲得報(bào)酬的， 但是在銷售淡季， 他們可以通過(guò)從公 司預(yù)支未來(lái)收入的方式度過(guò)難關(guān)? “傭金加獎(jiǎng)金 ”的薪酬計(jì)劃銷售人員的大部分收入也是以傭金的形式獲得的如果他們完成了一些特定的工作活動(dòng)比如

30、推銷出去一些滯銷的產(chǎn)品， 們還可以得到一筆小額的獎(jiǎng)金Specialized Commission Plans? Commission-plus-Drawing-Account PlanCommissions are paid but a draw on future earnings helps the salesperson to get through low sales periods.? Commission-plus-Bonus PlanPay is mostly based on commissions.Small bonuses ( “ spiffs ” ) are paid f

31、or directed activities like sell-ionngs a odrd slow-moving items.中高層管理人員的獎(jiǎng)勵(lì)計(jì)劃? 高管總薪酬包基本薪酬(現(xiàn)金)短期獎(jiǎng)勵(lì)(獎(jiǎng)金) 長(zhǎng)期獎(jiǎng)勵(lì)(例如股票期權(quán)) 其他類型的激勵(lì)計(jì)劃(金色降落傘)Incentives for Managers and Executives? Executive Total Reward PackageBase salary (cash) Short-term incentives (bonuses) Long-term incentives (e.g., stock options) Other

32、 incentives (golden parachutes) 短期和長(zhǎng)期獎(jiǎng)勵(lì)? 短期獎(jiǎng)勵(lì)：年終獎(jiǎng)目的是激勵(lì)公司的中高層管理人員達(dá)成短期績(jī)效目標(biāo) 三個(gè)基本問(wèn)題需要考慮 資格條件 獎(jiǎng)金規(guī)模 個(gè)人績(jī)效長(zhǎng)期獎(jiǎng)勵(lì)股票期權(quán)績(jī)效股份指數(shù)期權(quán)溢價(jià)期權(quán)股票增值權(quán)金色降落傘 (一家公司在改變所有權(quán)或控制權(quán)時(shí)， 為高管人員提供的一種額 外的薪酬。)Short- and Long-Term IncentivesShort-Term Incentives: The Annual BonusPlans intended to motivate short-term performance of managers and

33、 tied to company profitability.Issues in awarding bonusesEligibility basisFund size basisIndividual performance awardLong-term incentivesStock optionsPerformance shares Indexed options Premium price options Stock appreciation rights golden parachutes 團(tuán)隊(duì)獎(jiǎng)勵(lì)計(jì)劃的優(yōu)點(diǎn)和缺點(diǎn)? 優(yōu)點(diǎn) 加強(qiáng)了團(tuán)隊(duì)的計(jì)劃能力和解決問(wèn)題的能力 確保員工們彼此之間的合作

34、鼓勵(lì)培養(yǎng)合作意識(shí) 有利于新成員的快速培訓(xùn)? 缺點(diǎn) 一位優(yōu)秀員工的薪酬可能和其個(gè)人的努力不成正比 “搭便車 ”的成員分享了團(tuán)隊(duì)報(bào)酬P(guān)ros and Cons of Team Incentives? ProsReinforces team planning and problem solvingHelps ensure collaborationEncourages a sense of cooperationEncourages rapid training of new members? ConsPay is not proportionate to an individual s effor

35、tRewards “ free riders ” 組織績(jī)效獎(jiǎng)勵(lì)計(jì)劃? 利潤(rùn)分享計(jì)劃( Profit Sharing Plans) 即時(shí)利潤(rùn)分享計(jì)劃 ( current profit-sharing)或者現(xiàn)金分享計(jì)劃 ( cash plans) 員工每個(gè)季度或者每年均可分享一定比例的公司利潤(rùn) 延期利潤(rùn)分享計(jì)劃( deferred profit-sharing plans) 公司通常會(huì)根據(jù)員工基本薪酬的一定比例以及員工對(duì)公司利潤(rùn)的貢 獻(xiàn)來(lái)分配獎(jiǎng)金 可以享受稅收優(yōu)惠，這是因?yàn)?，員工的個(gè)人所得稅是可以延期繳納 的，而納稅的時(shí)間則往往要等到員工退休之后Organizationwide Incentive

36、 Plans? Profit-Sharing PlansCurrent profit-sharing (cash) plansEmployees receive cash shares of the firm s profits at regular intervals.Deferred profit-sharing plansA predetermined portion of profits based on the employee s contribution to the firm psr ofits is placed in each employee s retirement a

37、ccount under a trustee s supervision. Employees income taxes on the distributions are deferred, often untilthe employee retires.組織績(jī)效獎(jiǎng)勵(lì)計(jì)劃? 員工持股計(jì)劃 employee stock ownership plan(ESOP) 公司把自己的一部分股票(或用于購(gòu)買這些股票的現(xiàn)金)交給一個(gè)信托機(jī)構(gòu)，該機(jī)構(gòu)負(fù) 責(zé)為員工購(gòu)買一定數(shù)量的公司股票。關(guān)鍵詞 : financial incentives fair days work scientific management

38、movement expectancy instrumentality valence behavior modification variable pay piecework straight piecework standard hour plan merit pay (merit raise) annual bonus stock option golden parachutes team (or group) incentive plan organizationwide incentive plans profit-sharing plan Scanlon plan gainshar

39、ing plan at-risk variable pay plans employee stock ownership plan (ESOP) 經(jīng)濟(jì)性激勵(lì) 公平日工作標(biāo)準(zhǔn) 科學(xué)管理運(yùn)動(dòng) 期望 關(guān)聯(lián)性 效價(jià) 行為塑造 可變薪酬 計(jì)件工資 直接計(jì)件工資 標(biāo)準(zhǔn)工時(shí)計(jì)劃 績(jī)效加薪 年終獎(jiǎng) 股票期權(quán) 金色降落傘 團(tuán)隊(duì)或群體獎(jiǎng)勵(lì)計(jì)劃面向整個(gè)組織的獎(jiǎng)勵(lì)計(jì)劃 利潤(rùn)分享計(jì)劃 斯坎倫計(jì)劃 收益分享計(jì)劃 風(fēng)險(xiǎn)型可變薪酬計(jì)劃 員工持股計(jì)劃 十三、福利和服務(wù) 重點(diǎn)? 福利的類型 ? 彈性福利 Key Point? Types of Benefits? Flexible Benefit 難點(diǎn)? 彈性福利Difficul

40、t Point? Flexible Benefit 福利 員工福利的類型：非工作時(shí)間的薪酬、保險(xiǎn)福利、養(yǎng)老金、高管福利 BenefitsTypes of Employee Benefits： Supplemental pay、Insurance benefits、Retirement benefits、 Executive servicesSupplemental pay 非工作時(shí)間薪酬 補(bǔ)充性薪酬型福利 失業(yè)保險(xiǎn)、病假、遣散費(fèi)、休假和節(jié)假日薪酬哦、產(chǎn)假、補(bǔ)充性事業(yè)福利Supplemental Pay BenefitsUnemployment insurance、Sick leave、Seve

41、rance pay、Vacations and holidays、Parental leave Supplemental unemployment benefitsInsurance Benefits 保險(xiǎn)福利? 工傷保險(xiǎn)向工傷事故受害者及其撫養(yǎng)對(duì)象或贍養(yǎng)對(duì)象提供可靠、 及時(shí)的收入補(bǔ)償以及 醫(yī)療福利，而無(wú)論工傷事故的責(zé)任方是誰(shuí)如果員工因工傷而死亡或致殘，那么，企業(yè)應(yīng)當(dāng)向員工的撫養(yǎng)對(duì)象 或贍養(yǎng)對(duì)象支付一筆現(xiàn)金，這筆錢的數(shù)量根據(jù)員工過(guò)去的收入來(lái)定 通常是根據(jù)員工的服務(wù)周數(shù) 特殊的工傷 : 法定條款傷殘工人受美國(guó)殘疾人法的保護(hù) 工傷保險(xiǎn)成本的控制錄用員工時(shí)就將那些容易發(fā)生事故的人篩選掉 減少工作場(chǎng)所

42、中存在的各種事故隱患 必須注意那些典型的欺詐性索賠的危險(xiǎn)信號(hào) 個(gè)案管理讓受傷的員工盡快重返工作崗位? Workers CompensationProvides income and medical benefits to work-related accident victims or their dependents, regardless of fault.Death or disability: a cash benefit based on earnings per week of employment.Specific loss injuries: statutory list of

43、 losses.Injured workers are protected by ADA provisions.Controlling workers compensation costsScreen out accident-prone workers.Make the workplace safer.Thoroughly investigate accident claims.Use case management to return injured employees to work as soon as possible.? 住院保險(xiǎn)、健康保險(xiǎn)和殘疾保險(xiǎn) 可以幫助員工在發(fā)生工傷或職業(yè)病

44、時(shí)， 能夠支付住院治療所需的費(fèi)用， 同時(shí) 彌補(bǔ)他們?cè)谝蚬蚵殬I(yè)病而無(wú)法工作期間遭受的收入損失意外死亡和殘疾傷殘保險(xiǎn) 精神健康福利? Hospitalization, Health, and Disability InsuranceProvide for loss of income protection and group-rate coverage of basic and major medical expenses for off-the-job accidents and illnesses.Accidental death and dismembermentDisability i

45、nsuranceMental health benefitsOther Benefits Issues 其他福利問(wèn)題? 長(zhǎng)期護(hù)理向年老的員工提供護(hù)理援助已經(jīng)成為一種非常重要的福利? 人壽保險(xiǎn)類型 團(tuán)體人壽保險(xiǎn) 意外死亡及傷殘保險(xiǎn)人事政策保險(xiǎn)福利金支付表 （人壽保險(xiǎn)的福利金額通常同員工的年收入掛鉤） 附加福利（如在員工退休后繼續(xù)享受人壽保險(xiǎn)福利等） 險(xiǎn)資金的籌集（員工需要繳納的保險(xiǎn)費(fèi)金額和比率）? 非全職員工和臨時(shí)性員工的福利 大多數(shù)企業(yè)都會(huì)為非全職員工提供節(jié)假日、病假、休假和健康保險(xiǎn)等福利 對(duì)長(zhǎng)期的獨(dú)立承包商有好利? Long-Term CareInsurance for older work

46、ers is a growing issue.? Life InsuranceTypesGroup life insuranceAccidental death and dismembermentPersonnel policy considerationsBenefits-paid schedule Supplemental benefits Financing (employee contribution) ? Benefits for Part-Time and Contingent Workers Leave and health benefits available to part-

47、time workers. Benefits for long-term independent contractors.退休福利Retirement Benefits? 社會(huì)保障企業(yè)和員工需要各支付 7.65%的保費(fèi) 到了 62 歲以后才能享受社會(huì)保障 不論員工死亡時(shí)的年齡有多大，其家屬每個(gè)月都能得到的收入補(bǔ)貼 在員工完全喪失勞動(dòng)能力的情況下，員工本人(及其撫養(yǎng)或贍養(yǎng)的 對(duì)象)每個(gè)月都能得到的收入補(bǔ)貼醫(yī)療保險(xiǎn)計(jì)劃為 65 歲或 65 歲以上的老人提供各種健康服務(wù)? Social Security(Federal Old Age andS urvivor s Insurance)A feder

48、al payroll tax (7.65%) paid by both the employee and the employer on the employee s wagesRetirement benefits at the age of 62 Survivor s or death benefits paid to the employee s dependents Disability payments to disabled employees and their dependentsThe Medicare programHealth services to people age

49、 65 or older 養(yǎng)老金計(jì)劃分類：固定收益制計(jì)劃、固定繳費(fèi)制計(jì)劃、稅收優(yōu)惠計(jì)劃、無(wú)稅收優(yōu)惠計(jì)劃 Types of Pension Plan：s Defined benefit plans、 Defined contribution plans、 Qualified plans、 Nonqualified plansFamily-Friendly (WorkLife) Benefits 家庭友好型(工作 -生活平衡)福利? 兒童看護(hù)補(bǔ)貼? 患病兒童照看福利? 老人護(hù)理? 休假? 員工交通補(bǔ)貼? 餐飲服務(wù)? 教育補(bǔ)貼? 健康醫(yī)療設(shè)施? 彈性工作計(jì)劃Subsidized child careSick child benefitsElder care? Time off? Subsidized employee transportation ? Food servicesEducational subsidies Fitness and medical facilities Flexible work schedulingFlexible Benefits Programs彈性福利讓員