美国人力资源管理—福利管理教学9.pptx

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1、9-1LEARNING OBJECTIVESVarious types of paid time-off practicesDesign elements of paid time-off practicesFederal and state regulation of paid time-off practicesLeave under the Family and Medical Leave Act of 1993 Various types of flexible work schedulesNoelle Baker,Contributing Editor第1页/共25页9-2DISCR

2、ETIONARY PAID TIME OFF PROGRAMSHolidaysVacationSick leavePersonal daysIntegrated paid time-off policiesBereavement or funeral leaveSabbatical leaveVolunteerism Jury duty and witness duty leavesMilitary leaveNonproduction time On-call timeNoelle Baker,Contributing Editor第2页/共25页9-3PAID TIME-OFF TOPIC

3、S IN UNION BARGAININGON THE TABLE!Jury Duty Funeral LeaveMilitary LeaveClean-Up TimePreparation TimeTravel TimeRest PeriodsIts still about work!Noelle Baker,Contributing Editor第3页/共25页9-4Paid Time OffWin Win!Both employers and employees place great emphasis on paid time.Paid time off helps create a

4、positive work culture and allows employees to balance work/life issues.“Industry Standard”As of early 2008,state and local government workers averaged 11 holidays per year while private sector employees were granted only 8.Paid holidays were available to 77%of private sector workers and paid vacatio

5、n to 78%.Government workers were all eligible for holidays and 60%were eligible for paid vacation.Noelle Baker,Contributing Editor第4页/共25页9-5FEDERAL HOLIDAYSNew Years Day M.L.King Jr.BirthdayWashingtons BirthdayMemorial DayIndependence DayLabor DayColumbus DayVeterans DayThanksgivingChristmasNoelle

6、Baker,Contributing Editor第5页/共25页9-6Treatment of HolidaysEvery state has mandated state holidays which are typically observed by the private sector.Some companies also have a specific number of floating holidays that may be taken at the employees discretion with supervisory approval.Companies must p

7、ay attention to religious holidays in compliance with EEOC established guidelines.Accommodation must be made wherever possible.Companies typically give“credit”for holidays that fall within an employees scheduled vacation or leave;some companies grant days before or after major holidays as paid time

8、off as well.Noelle Baker,Contributing Editor第6页/共25页9-75 Important Vacation Considerations1.Eligibility for vacation leave2.Single or multiple vacation policies for different occupational groups3.Rules for determining the amount of available vacation time per year4.Avoid conflicts between vacation t

9、ime and pressing work deadlines5.Handling of unused vacation time at the end of the fiscal or calendar yearNoelle Baker,Contributing Editor第7页/共25页9-8UNUSED VACATIONCarryover Provision Unused Days Added to Following Yearor“Use It or Lose It Provision”Cashout ProvisionCash for Unused DaysNoelle Baker

10、,Contributing Editor第8页/共25页9-9VACATION REGULATIONSPrivate Sector Not RegulatedBenefits Taxed when UsedEmployers Pay FICA and FUTABenefits Deducted as BusinessExpensesMultiemployer Plans Subject to ERISAAs a result of the current economic downturn in the U.S.,employers are shutting down operations a

11、nd/or switching to shortened work weeks in order to shave costs and retain their workforce.Workers view this as an acceptable alternative to lay-offs or reductions in work force.Noelle Baker,Contributing Editor第9页/共25页9-10Sick LeaveSick leave policies are apart and separate from disability leave pol

12、icies.Sick leave covers occasional illness/accidents.Sick leave is an earned benefit and may not be arbitrarily denied for withdrawn by the employer.Some employers require certification of illness.Illness is the most socially acceptable reason for an unscheduled illness.The organizational culture ma

13、y determine how often and under what circumstances employees either use or abuse sick leave.Repeated abuse of sick leave policies may point to larger organizational issues.Noelle Baker,Contributing Editor第10页/共25页9-11PERSONAL LEAVEReasons for Time-Off VaryUsually Short-TermCan Extend Vacations,Sick

14、LeaveMay be Subject to Carryover,Cash outBenefits Taxed as IncomeEmployers Pay FICA and FUTAUsually 1-10 DaysNoelle Baker,Contributing Editor第11页/共25页9-12An Integrated Approach!Integrated paid time-off policies or paid time-off banks do not distinguish among reasons for absence as specific policies

15、do.The idea is to allow the employee greater freedom(decision making)in determining the usage of their earned time off.Effective time off policies incrementally increase the amount of paid time off based upon employee longevity.They also typically include a“carry over”provision.Companies may compens

16、ate an employee at lower than their average daily rate for unscheduled absences.Noelle Baker,Contributing Editor第12页/共25页9-13BEREAVEMENT/FUNERAL LEAVESpecifies Whose Death QualifiesGenerally for Immediate FamilyEmployers Set Number of DaysIRS Treats Benefits as IncomeEmployers Pay FICA and FUTACan b

17、e Deducted as Business ExpenseNoelle Baker,Contributing Editor第13页/共25页9-14JURY DUTY AND WITNESS DUTY LEAVE Jury Duty Guided by Government Regulations Unfavorable Treatment Prohibited Violations Subject to Fines FLSA Guidelines IRS Treats Benefits as Income Employers Pay FICA and FUTAThe FLSA prohib

18、its employers from reducing exempt employees wages except if there is jury compensation which may be deducted and secondly,if the jury duty lasts over one week.The Internal Revenue Services deems compensation for federal jury duty taxable;however the formulas for the same are rather complex.Noelle B

19、aker,Contributing Editor第14页/共25页9-15MILITARY LEAVE RETURN TO WORK POLICIESGoverned by USERRA of 1994Reemployment rights extend to persons who have been absent from a position of employment because of service in the uniformed services on either a voluntary or involuntary basis including active duty,

20、inactive duty training,full time National Guard duty and time for fitness-for-duty examination.Employers may not discriminate or retaliate against a past or present member of the uniformed service;USERRA provides protection against denial of initial employment.Employers are required to immediately r

21、einstate health benefits upon re-employment unless service-related illness or accidents are or should be covered by uniformed services health or disability-related benefits.Noelle Baker,Contributing Editor第15页/共25页9-16Nonproductive and On-Call TimeOn-Call TimeTime Spent During Off-Duty Time when Emp

22、loyee Might be CalledPersonal Activities RestrictedCan be Mandated to Nonexempt Employees Governed by FLSA RegulationsPaid if not Called?Nonproductive TimeFLSA contains provisions for compensating employees during nonproductive time which includes:clean up,preparation,travel time between jobs during

23、 normal shift hours,rest periods shorter than 20“,and meal periods at least 30”in duration where employees must eat at their desk.Noelle Baker,Contributing Editor第16页/共25页9-17SABBATICAL LEAVEAccording to the Society for Human Resource Management,approximately 11 percent of large companies offer paid

24、 sabbaticals to employees and another 29 percent offer unpaid sabbaticals.Previously,only large companies were known for offering employees sabbatical leaves.Currently,about 16 percent of small companies and 21 percent of mid-size companies today do offer unpaid sabbaticals.Types of Sabbaticals1.Tra

25、ditional2.Personal Growth 3.Social Service4.Extended Personal Leave5.Voluntary Leave to Meet Business NeedsNoelle Baker,Contributing Editor第17页/共25页9-18VOLUNTEERISMReasons companies offer leave:Volunteer opportunities allow employees to balance work and life demandsGiving employees the opportunity t

26、o contribute to charitable causes on company time represents positive corporate social responsibility,enhancing the companys overall image in the public eyePaid-time off to volunteer is believed to help promote retentionNoelle Baker,Contributing Editor第18页/共25页9-19FAMILY AND MEDICAL LEAVE ACTGuarant

27、ees an employee the right toreturn to work after an individual orfamily illness.Leaves may be paid or unpaid;however benefits continue during the time of the leave.Employers may allow employees to use accrued sick or vacation time during their approved leave.The Act applies to all companies over 50

28、employees and any employeewho has worked at least 1,250 hours over the previous 12 months.The leave can be taken as a whole or intermittently as approved by the employer.Noelle Baker,Contributing Editor第19页/共25页9-20Major Revisions to the ActBeginning January 2009 and continuing,relatives of injured

29、military personnel may take up to 26 weeks of leave to care for their loved one.Also members of the National Guard may use up to 12 weeks of leave to prepare for active duty or attend military programs.Employees must have at least two doctors visits per year documenting their need for leave.Leave ti

30、me may be discounted from perfect attendance awards.Possible congressional legislation may lower the limit to 25 employees for compliance.Noelle Baker,Contributing Editor第20页/共25页9-21FLEXTIME SCHEDULESFlextime schedules lead to lower tardiness and absenteeismFlexible work schedules should lead to hi

31、gher work productivityFlexible work schedules benefit employers by creating longer business hours and better serviceFlexibility means the employers willingness to flex in a manner that is conducive to the employees life style.Flex time must be collaborative effort.Noelle Baker,Contributing Editor第21

32、页/共25页9-22COMPRESSED WORKWEEK SCHEDULESLets Be SmartReducing the number of times employees must commute between home and work.Providing more time together for dual-career couples who live in different citiesAlso eco-friendly and shows awareness of what our technological age can provide!Trust and Pro

33、ductivityIf you give to employees and trust them with the opportunity to work in a way that is conducive to the company and to them,you will build good will and enhance productivity and retention!Noelle Baker,Contributing Editor第22页/共25页9-23TELECOMMUTING Increased productivity Lower overhead costs f

34、or office space and supplies Effective recruiting and retention practice for employees who strongly desire to perform their jobs away from the officeEmployers may also increase the retention of valued employees who choose not to move when their companies relocateNoelle Baker,Contributing Editor第23页/

35、共25页9-24Pulling It All Together!Organizations should have policies and procedures in writing for or paid time off and flexible schedules.The policies should reflect and support the organizational goals,objectives and desired workplace culture.The policies and procedures should be widely disseminated,uniformly applied,and commonly understood.Noelle Baker,Contributing Editor第24页/共25页