Professional Documents
Culture Documents
Tunjangan Layanan Pribadi Dan Rumah Keluarga Dan Program Tunjangan Fleksibel
Tunjangan Layanan Pribadi Dan Rumah Keluarga Dan Program Tunjangan Fleksibel
Although time off, insurance, and retirement account for the lion’s share of benefits costs, most
employers also provide various services benefits. These include personal services (such as legal
and personal counseling), “family-friendly” services (such as child-care facilities), educational
subsidies, and executive perquisites (such as company cars for executives).
Personal Services
Personal services benefits include credit unions, legal services, counseling, and social and
recreational opportunities. All are voluntary benefits, rather than required or mandatory under the
law.
Perhaps most notably, employee assistance programs (EAPs) provide counseling and advisory
services, such as personal legal services, adoption assistance, or mental health counseling, for
personal problems that may adversely affect the employee’s work life. As the EAP site for one
such plan at Sutter Health says, “Life’s journey isn’t always a smooth one. Sutter Health
recognizes this and wants to help you overcome obstacles through the Employee Assistance
Program.”126 Its EAP offers consulting on: child-care and parenting issues, elder care and
disabled adult issues, pet care needs, adoptions, school, high school and college selection, and
financial planning.
Few but the largest employers establish their own EAPs. Most contract with vendors such as
Ceridian Life Works, Comps Sync, and Integrated Behavioral Health.
In either case, everyone involved, including supervisors and EAP staff, must respect
confidentiality. Also keep files locked, limit access, and minimize identifying information. Be
aware of legal issues. For example, in most states counselors must disclose suspicions of child
abuse to state agencies. Define the program’s purpose, employee eligibility, the roles and
responsibilities of EAP and employer personnel, and procedures for using the plan. Ensure your
EAP vendors fulfill professional and state licensing requirements.
employee assistance program (EAP) = A formal employer program for providing employees
with counseling and/or treatment programs for problems such as alcoholism, gambling, or stress.
Family-Friendly Benefits
Family-related distractions—a sick child or parent, for instance—can make it difficult for
employees to work effectively. Therefore, creating a family-friendly workplace through family-
friendly (or “work–life”) benefits is important. Such benefits include, for instance, child care,
elder care, flexible work schedules, paid family leave, and concierge services (for help with tasks
like grocery shopping).
family-friendly (or work–life) benefits = Benefits such as child care that make it easier for
employees to balance their work and family responsibilities.
SUBSIDIZED CHILD CARE
A recent study by the Brookings Institution listed some consequences of inadequate child care,
including deleterious effects on children, lost productivity for employers due to parents missing
work, and lost wages for parents. Employers who want to reduce the distractions associated with
finding reliable child care can help. Some simply investigate the day care facilities in their
communities and recommend certain ones to employees. Others set up company-sponsored and
subsidized day care facilities. For example, Goldman Sachs established its Children’s Centre at
its London facility to offer backup child-care services for Goldman staff; the Centre takes
children between three months and 12 years old.
For many Millennials, benefits like child care reportedly often trump higher pay. Netflix recently
told employees they can take a year off for child care. Polices like those of Goldman and Netflix
not only benefit employees. Employers may gain in improved recruiting results, lower
absenteeism, improved morale, and lower turnover. As usual, start by surveying employees to
assess their needs and perhaps what they’d be willing to pay.
ELDER CARE
By one estimate, 80% of elderly care is done by family members. As with child care, female
employees tend to bear the brunt of providing care for elderly parents. Helpful benefits for them
(as well as male workers) include 10 to 15 days of backup elder care, scheduling flexibility, and
sabbaticals (for those needing extended time off). About 43% of employers in one survey
provide information on available elder care services. When Pfizer discovered from a survey how
many employees needed elder care services, it improved flexible schedule options, trained
managers in how to handle such requests, and offered geriatric assessments. Companies
including Facebook and Vanguard instituted paid time off benefits to care for sick relatives.
Finally, don’t ignore employees who do not have family members to care for. For example, treat
requests for schedule flexibility or time off seriously, regardless of the employee’s family or
marital status.
EDUCATIONAL SUBSIDIES
Employers use educational subsidies (usually tuition assistance) to help employees pursue
educational course work, usually at the undergraduate or graduate college level, but also for
basic learning, such as high school equivalency degrees. By one estimate, almost 90% of U.S.
employers provide such subsidies. About 5.6% of undergraduate students received such
employer support a few years ago, and about 14.5% of graduate students did. (Almost 22% of
MBA students receive such support). However, the benefit seems to be somewhat less popular
than it used to be.
It may at first seem counterintuitive to subsidize an employee to get a degree that might then
prompt him or her to move to a better job somewhere else, and educational benefits can have
such unintended effects. But in general, educational subsidies seem to more than pay for
themselves, in terms of improved employee recruiting and retention, and by improving
productivity by raising employees’ skills.
Introducing such a program requires policy decisions. For example, some employers only
reimburse the employee after the course is completed, or if a particular grade is obtained. Some
pay part of the tuition up front and then the remainder after completion. Some require repayment
if the employee leaves the firm within a specific time period.
Executive Perquisites
When you reach the pinnacle of the organizational pyramid—or close to the top—you will find,
waiting for you, the “executive perk.” Perquisites (perks for short) are special benefits for top
executives. They range from company planes to private bathrooms. Most fall between these
extremes. Perks include management loans (typically to exercise executives’ stock options);
financial counseling; and relocation benefits, often including subsidized mortgages, purchase of
the executive’s current house, and payment for the move. Publicly traded companies must
itemize all executives’ perks (if they total more than $100,000). Many popular perks (such as
entertainment expenses) lost their tax breaks under the 2017 tax law, and many employers are
reducing or phasing them out.
Compressed Workweeks
compressed workweek = Schedule in which employee works fewer but longer days each week.
Many employees, like airline pilots, don’t work conventional 5-day, 40-hour workweeks.
Workers like these typically have compressed workweek schedules—they work fewer days each
week, but each day they work longer hours. Some firms have four 10-hour day workweeks.
Some workers—in hospitals, for instance—work three 12-hour shifts, and then take off for 4
days. About 29% of employers in one survey reported using compressed workweeks. Some
experts argue that 12-hour shifts increase fatigue and accidents. To reduce potential side effects,
some employers install treadmills, exercise bikes, and special lights that mimic daylight.
OTHER FLEXIBLE WORK ARRANGEMENTS
Job Sharing
job sharing = Allows two or more people to share a single full-time job.
For example, two people may share a 40-hour-per-week job, with one working mornings and the
other working afternoons. For example, two retired friends arranged to share a job (working
alternate days) at a library. About 11% of the firms questioned recently indicated that they allow
job sharing, down from 22% several years ago. Work sharing refers to a temporary reduction in
work hours by a group of employees during economic downturns as a way to prevent layoffs.
Thus, 400 employees may all agree to work (and be paid for) only 35 hours per week, to avoid a
layoff of 30 workers.
work sharing = Refers to a temporary reduction in work hours by a group of employees during
economic downturns as a way to prevent layoffs.
Layanan pribadi
Manfaat layanan pribadi termasuk serikat kredit, layanan hukum, konseling, dan peluang sosial
dan rekreasi. Semua adalah manfaat sukarela, bukan diwajibkan atau wajib menurut hukum.
Mungkin yang paling menonjol, program bantuan karyawan (EAP) menyediakan layanan
konseling dan konsultasi, seperti layanan hukum pribadi, bantuan adopsi, atau konseling
kesehatan mental, untuk masalah pribadi yang dapat berdampak buruk pada kehidupan kerja
karyawan. Seperti yang dikatakan situs EAP untuk satu rencana semacam itu di Sutter Health,
“Perjalanan hidup tidak selalu mulus. Sutter Health menyadari hal ini dan ingin membantu Anda
mengatasi hambatan melalui Program Bantuan Karyawan.” EAP-nya menawarkan konsultasi
tentang: masalah pengasuhan anak dan pengasuhan anak, perawatan lansia dan masalah orang
dewasa yang cacat, kebutuhan perawatan hewan peliharaan, adopsi, sekolah, sekolah menengah
dan pemilihan perguruan tinggi, dan perencanaan keuangan.
Hanya sedikit tetapi pengusaha terbesar yang mendirikan EAP mereka sendiri. Sebagian besar
kontrak dengan vendor seperti Ceridian Life Works, Comps Sync, dan Kesehatan Perilaku
Terpadu.
Dalam kedua kasus tersebut, semua orang yang terlibat, termasuk supervisor dan staf EAP, harus
menghormati kerahasiaan. Juga jaga agar file tetap terkunci, batasi akses, dan minimalkan
informasi pengenal. Sadar akan masalah hukum. Misalnya, di sebagian besar negara bagian,
konselor harus mengungkapkan kecurigaan pelecehan anak kepada lembaga negara. Tentukan
tujuan program, kelayakan karyawan, peran dan tanggung jawab EAP dan personel pemberi
kerja, dan prosedur untuk menggunakan rencana tersebut. Pastikan vendor EAP Anda memenuhi
persyaratan lisensi profesional dan negara bagian.
program bantuan karyawan (EAP) = Program pemberi kerja formal untuk menyediakan program
konseling dan/atau perawatan bagi karyawan untuk masalah seperti alkoholisme, perjudian, atau
stres.
PERAWATAN PENATUA
Dengan satu perkiraan, 80% perawatan lansia dilakukan oleh anggota keluarga. Seperti halnya
penitipan anak, karyawan wanita cenderung menanggung beban terberat dalam memberikan
perawatan bagi orang tua yang sudah lanjut usia. Manfaat bermanfaat bagi mereka (serta pekerja
pria) termasuk 10 hingga 15 hari perawatan lansia cadangan, fleksibilitas penjadwalan, dan cuti
panjang (bagi mereka yang membutuhkan waktu istirahat yang diperpanjang). Sekitar 43%
pemberi kerja dalam satu survei memberikan informasi tentang layanan perawatan lansia yang
tersedia. Ketika Pfizer menemukan dari survei berapa banyak karyawan yang membutuhkan
layanan perawatan lansia, Pfizer meningkatkan pilihan jadwal yang fleksibel, melatih manajer
tentang cara menangani permintaan tersebut, dan menawarkan penilaian geriatri. Perusahaan
termasuk Facebook dan Vanguard melembagakan tunjangan cuti berbayar untuk merawat
kerabat yang sakit.
Terakhir, jangan abaikan karyawan yang tidak memiliki anggota keluarga yang harus diurus.
Misalnya, perlakukan permintaan untuk fleksibilitas jadwal atau waktu istirahat dengan serius,
terlepas dari keluarga atau status perkawinan karyawan.
SUBSIDI PENDIDIKAN
Pengusaha menggunakan subsidi pendidikan (biasanya bantuan biaya kuliah) untuk membantu
karyawan mengejar pekerjaan kursus pendidikan, biasanya di tingkat sarjana atau pascasarjana,
tetapi juga untuk pembelajaran dasar, seperti gelar kesetaraan sekolah menengah. Menurut satu
perkiraan, hampir 90% pengusaha AS memberikan subsidi semacam itu. Sekitar 5,6%
mahasiswa sarjana menerima dukungan pemberi kerja seperti itu beberapa tahun yang lalu, dan
sekitar 14,5% mahasiswa pascasarjana menerimanya. (Hampir 22% mahasiswa MBA menerima
dukungan tersebut). Namun, manfaatnya tampaknya agak kurang populer daripada sebelumnya.
Mungkin pada awalnya tampak berlawanan dengan intuisi untuk mensubsidi seorang karyawan
untuk mendapatkan gelar yang kemudian dapat mendorongnya untuk pindah ke pekerjaan yang
lebih baik di tempat lain, dan tunjangan pendidikan dapat memiliki efek yang tidak diinginkan.
Tetapi secara umum, subsidi pendidikan tampaknya lebih dari sekadar membayar untuk diri
mereka sendiri, dalam hal perekrutan dan retensi karyawan yang lebih baik, dan dengan
meningkatkan produktivitas dengan meningkatkan keterampilan karyawan.
Memperkenalkan program semacam itu membutuhkan keputusan kebijakan. Misalnya, beberapa
majikan hanya mengganti uang karyawan setelah kursus selesai, atau jika nilai tertentu diperoleh.
Beberapa membayar sebagian dari uang sekolah di muka dan kemudian sisanya setelah selesai.
Beberapa memerlukan pembayaran kembali jika karyawan meninggalkan perusahaan dalam
jangka waktu tertentu.
Tunjangan Eksekutif
Ketika Anda mencapai puncak piramida organisasi—atau mendekati puncak—Anda akan
menemukan, menunggu Anda, “kegembiraan eksekutif.” Perquisites (singkatnya tunjangan)
adalah manfaat khusus bagi eksekutif puncak. Mulai dari pesawat perusahaan hingga kamar
mandi pribadi. Sebagian besar jatuh di antara ekstrem ini. Fasilitas termasuk pinjaman
manajemen (biasanya untuk menggunakan opsi saham eksekutif); konseling keuangan; dan
manfaat relokasi, seringkali termasuk hipotek bersubsidi, pembelian rumah eksekutif saat ini,
dan pembayaran untuk pindah. Perusahaan publik harus merinci semua tunjangan eksekutif (jika
jumlahnya lebih dari $100.000). Banyak tunjangan populer (seperti biaya hiburan) kehilangan
keringanan pajak berdasarkan undang-undang pajak 2017, dan banyak perusahaan mengurangi
atau menghapusnya secara bertahap.
Pendekatan Kafetaria
rencana tunjangan kafetaria = Rencana berkualifikasi pajak individual yang diizinkan oleh
pemberi kerja untuk mengakomodasi preferensi karyawan untuk tunjangan.
Salah satu cara untuk memberikan pilihan adalah dengan rencana manfaat kafetaria yang tepat.
Mengutip U.S. Internal Revenue Service, rencana kafetaria memberi peserta kesempatan untuk
menerima pilihan manfaat tertentu sebelum pajak. Manfaat yang memenuhi syarat termasuk,
misalnya, tunjangan kecelakaan dan kesehatan, bantuan adopsi, bantuan perawatan tanggungan,
dan pertanggungan asuransi jiwa berjangka kelompok.
Rencana kafetaria datang dalam beberapa varietas. Misalnya, akun pengeluaran fleksibel adalah
bentuk rencana kafetaria yang mengganti biaya yang dikeluarkan karyawan untuk membeli
tunjangan tertentu yang memenuhi syarat; karyawan membayar tunjangan dengan dolar sebelum
pajak. Dengan rencana opsi inti plus, pemberi kerja menentukan serangkaian manfaat inti
(seperti asuransi kesehatan), yang diperlukan; di luar itu, karyawan dapat memilih (sampai batas
tertentu) manfaat lain yang diinginkannya.