美国人力资源管理—福利管理 教学课件9

美国人力资源管理—福利管理 教学课件9

Chapter 9

Paid Time-Off From Work and Flexible Work SchedulesMcGraw-Hill/Irwin Copyright © 2011 The McGraw-Hill Companies, Inc. All rights reserved.

美国人力资源管理—福利管理 教学课件9

LEARNING OBJECTIVES Various types of paid time-off practices Design elements of paid time-off practices Federal and state regulation of paid time-off practices Leave under the Family and Medical Leave Act of 1993 Various types of flexible work schedules

Noelle Baker, Contributing Editor Noelle Baker, Contributing Editor

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美国人力资源管理—福利管理 教学课件9

DISCRETIONARY PAID TIME OFF PROGRAMS Noelle Baker, Contributing Noelle Baker, Contributing Editor Editor

Holidays Vacation Sick leave Personal days Integrated paid time-off policies Bereavement or funeral leave Sabbatical leave Volunteerism Jury duty and witness duty leaves Military leave Nonproduction time On-call time9-3

美国人力资源管理—福利管理 教学课件9

PAID TIME-OFF TOPICS IN UNION BARGAININGON THE TABLE! Jury Duty Funeral Leave Military Leave Clean-Up Time Preparation Time Travel Time Rest Periods It’s still about work!

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美国人力资源管理—福利管理 教学课件9

Paid Time OffWin – Win! Both employers and employees place great emphasis on paid time. Paid time off helps create a 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 vacation to 78%. Government workers were all eligible for holidays and 60% were eligible for paid vacation.

Noelle Baker, Baker, Contributing Editor Noelle Contributing Editor

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美国人力资源管理—福利管理 教学课件9

FEDERAL HOLIDAYS New Years Day M. L. King Jr. Birthday Washington’s Birthday Memorial Day Independence Day Labor Day Columbus Day Veterans’ Day Thanksgiving Christmas9-6

Noelle Baker, Contributing Editor Noelle Baker, Contributing Editor

美国人力资源管理—福利管理 教学课件9

Treatment 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 employee’s discretion with supervisory approval. Companies must pay 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 employee’s scheduled vacation or leave; some companies grant days before or after major holidays as paid time off as well.

Noelle Baker, Contributing Editor Noelle Baker, Contributing Editor

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美国人力资源管理—福利管理 教学课件9

5 Important Vacation Considerations1. Eligibility for vacation leave 2. Single or multiple vacation policies for different occupational groups 3. Rules for determining the amount of available vacation time per year 4. Avoid conflicts between vacation time and pressing work d

eadlines 5. Handling of unused vacation time at the end of the fiscal or calendar yearNoelle Baker, Contributing Editor Noelle Baker, Contributing Editor

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美国人力资源管理—福利管理 教学课件9

UNUSED VACATION Carryover Provision– Unused Days Added to Following Year – or “Use It or Lose It Provision”

Cashout Provision– Cash for Unused Days

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美国人力资源管理—福利管理 教学课件9

VACATION REGULATIONS Private Sector Not Regulated Benefits Taxed when Used Employers Pay FICA and FUTA Benefits Deducted as Business Expenses Multiemployer Plans Subject to ERISA As a result of the current economic downturn in the U.S., employers are shutting down operations and/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 Noelle Baker, Contributing Editor

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美国人力资源管理—福利管理 教学课件9

Sick LeaveSick leave policies are apart and separate from disability leave policies. 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 may 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

Noelle Baker, Contributing Editor

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美国人力资源管理—福利管理 教学课件9

PERSONAL LEAVE

Reasons for Time - Off Vary

Usually Short - Term Can Extend Vacations, Sick Leave May be Subject to Carryover, Cash out Benefits Taxed as Income Employers Pay FICA and FUTA

Usually 1 - 10 DaysNoelle Baker, Contributing Editor

Noelle Baker, Contributing Editor

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美国人力资源管理—福利管理 教学课件9

An Integrated Approach! Integrated paid time-off policies or paid time-off banks do not distinguish among reasons for absence as specific policies 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 compensate an employee at lower than their average daily rate for unscheduled absences.

Noelle Baker, Contributing Editor Editor Noelle Baker, Contributing

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美国人力资源管理—福利管理 教学课件9

BEREAVEMENT / FUNERAL LEAVE Specifies Whose Death Qualifies Generally for Immediate Family Employers Set Number of Days IRS Treats Benefits as Income

Employers Pay FICA and FUTA Can be Deducted as Business Expense

Noelle Baker, Contributing Editor Noelle Baker, Contributing Editor

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美国人力资源管理—福利管理 教学课件9

JURY DUTY AND WITNESS DUTY LEAVE Jury Duty Guided by Government Regulations

Unfavorable Treatment Prohibited Violations Subject t

o Fines FLSA Guidelines

IRS Treats Benefits as Income Employers Pay FICA and FUTAThe FLSA prohibits employers from reducing exempt employee’s 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 Baker, Contributing EditorNoelle Baker, Contributing Editor

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美国人力资源管理—福利管理 教学课件9

MILITARY LEAVE RETURN TO WORK POLICIES Governed by USERRA of 1994 Reemployment 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, 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 reinstate 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

Noelle Baker, Contributing Editor

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美国人力资源管理—福利管理 教学课件9

Nonproductive and On-Call TimeOn-Call Time Time Spent During Off - Duty Time when Employee Might be Called Personal Activities Restricted Can be Mandated to Nonexempt Employees Governed by FLSA Regulations Paid if not Called?

Nonproductive Time FLSA contains provisions for compensating employees during nonproductive time which includes: clean up, preparation, travel time between jobs during 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 Editor Noelle Baker, Contributing

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美国人力资源管理—福利管理 教学课件9

SABBATICAL LEAVEAccording to the Society for Human Resource

Types of Sabbaticals1. 2. 3. 4. 5. Traditional Personal Growth Social Service Extended Personal Leave Voluntary Leave to Meet Business Needs

Management, approximately 11 percent of largecompanies offer paid 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.

Noelle Baker, Contributing Editor

Noelle Baker, Contributing Editor

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美国人力资源管理—福利管理 教学课件9

VOLUNTEERISM Reasons companies offer leave: – Volunteer opportunities allow employees to balance work and life demands – Giving employees the opportunity to contribute to charitable causes on company time represents positive corporate social responsibility, enhancing the company’s overall image in the public eye – Paid-time off to volunteer is believed to help promote retention

Noelle Baker, Contr

ibuting Editor

Noelle Baker, Contributing Editor

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