1、Has Real Solutions,” Workforce, February 2002, p. 30. 2005 Prentice Hall Inc. All rights reserved. 13 23 Insurance Benefits (contd) New trends in health care cost control: Use of cost-containment specialists Getting employees more involved and empowered Automating health care plan administration Onl
2、ine selection software Using defined contribution health care plans Outsourcing health care benefits administration Reducing or eliminating retiree health care coverage Joining benefits purchasing alliances 2005 Prentice Hall Inc. All rights reserved. 13 24 Insurance Benefits (contd) Other insurance
3、 issues Mental health benefits and the Mental Health Parity Act of 1996 The Pregnancy Discrimination Act COBRA requirements Long-term care Group life insurance Provision of benefits for part-time and contingent workers 2005 Prentice Hall Inc. All rights reserved. 13 25 Retirement Benefits Social Sec
4、urity (Federal Old Age and Survivors Insurance) A federal payroll tax (7.65%) paid by both the employee and the employer on the employees wages Retirement benefits at the age of 62 Survivors or death benefits paid to the employees dependents Disability payments to disabled employees and their depend
5、ents. The Medicare program 2005 Prentice Hall Inc. All rights reserved. 13 26 Retirement Benefits (contd) Types of pension plans Contributory: employees contribute to the plan. Noncontributory plans: employer makes all contributions to the plan. Qualified plans: plans that meet requirements for tax
6、benefits for employer contributions. Nonqualified plans: plans not meeting requirements for favorable tax treatment. 2005 Prentice Hall Inc. All rights reserved. 13 27 Retirement Benefits (contd) Types of pension plans (contd) Defined contribution: contributions of employees and employers are specif
7、ied; plan payouts are not. Defined benefit plans: plan payouts are specified; however, contributions must be sufficient to insure payouts. 2005 Prentice Hall Inc. All rights reserved. 13 28 Retirement Benefits (contd) 401(k) Plans Defined contribution plans based on section 401(k) of the Internal Re
8、venue Code. Plans are funded by pretax payroll deductions. Contributions are invested in mutual stock funds and bond funds. The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) raised limits on employee contributions. 2005 Prentice Hall Inc. All rights reserved. 13 29 Retirement Be
9、nefits (contd) Other types of defined contribution plans Savings and thrift plans Employees contribute a portion of their earnings to a fund; the employer usually matches this contribution in whole or in part. Deferred profit-sharing plans Employers contribute a portion of profits to the pension fun
10、d, regardless of the level of employee contribution. Employee stock ownership plans (ESOPs) Qualified, tax-deductible stock bonus plans in which employers contribute company stock to a trust for eventual use by employees. 2005 Prentice Hall Inc. All rights reserved. 13 30 Retirement Benefits (contd)
11、 Employee Retirement Income Security Act (ERISA) of 1974 Restricts what companies must do in regard to pension plans. In unionized companies, the union can participate in pension plan administration. Pension Benefits Guarantee Corporation (PBGC) Insures pensions of a qualified plan that terminates w
12、ithout sufficient funds to its meet obligations. Guarantees only defined benefit plans, not defined contribution plans. Will only pay an individual a pension of up to about $27,000 per year. 2005 Prentice Hall Inc. All rights reserved. 13 31 Retirement Benefits (contd) Employees vesting rights under
13、 ERISA Participants have a right to 100% of accrued benefits after five years of service. Employers may phase in vesting over a period of three to seven years. An employer can require that an employee complete a period of two years service before becoming eligible to participate in the plan. If an e
14、mployer requires more than one year of service before eligibility, the plan must grant employees full and immediate vesting rights at the end of that period. 2005 Prentice Hall Inc. All rights reserved. 13 32 Retirement Benefits (contd) Key policy issues in pension planning Membership requirements S
15、etting the minimum age or minimum service at which employees become eligible for a pension. Benefit formula Determining pension payouts for individual employees. Plan funding Funding the plan (contributory or noncontributory). Vesting Meeting ERISA requirements for employer and employee contribution
16、s that cannot be forfeited for any reason by the vested employee. 2005 Prentice Hall Inc. All rights reserved. 13 33 Retirement Benefits (contd) Pension alternatives Early retirement windows Specific employees (often age 50-plus) are offered the opportunity to voluntarily retire earlier than usual.
17、The financial incentive is generally a combination of improved or liberalized pension benefits plus a cash payment. Older Workers Benefit Protection Act (OWBPA) Imposes limitations on waivers that purport to release a terminating employees potential claims against the employer based on age discrimin
18、ation. 2005 Prentice Hall Inc. All rights reserved. 13 34 Retirement Benefits (contd) Pension alternatives (contd) Increasing portability Defined benefit plans to defined contribution plans Allows workers who leave the firm before retirement to receive initial benefits at a younger age. Cash balance
19、 pension plans Defined benefit plan in which the employer contributes a percentage of employees pay to the plan every year, and employees earn interest on this amount. Provide the portability of defined contribution plans with the employer funding of defined benefit plans. Conversion to cash balance
20、 plans can have a disparate impact on older workers nearing retirement. 2005 Prentice Hall Inc. All rights reserved. 13 35 Personal Services Credit unions Separate businesses established with the employers assistance to help employees with their borrowing and saving needs. Employee assistance progra
21、ms (EAPs) Provide counseling and advisory services: Personal legal and financial services Child and elder care referrals Adoption assistance Mental health counseling Life event planning 2005 Prentice Hall Inc. All rights reserved. 13 36 Employee Assistance Programs Key steps for launching a successf
22、ul EAP program include: Develop a policy statement. Ensure professional staffing. Maintain confidential record-keeping systems. Be aware of legal issues. 2005 Prentice Hall Inc. All rights reserved. 13 37 Family-Friendly Benefits On-site or subsidized child care Elder care Fitness and medical facili
23、ties Food services Flexible work sch搀匀唀翹絤讀缁堀0H缀00刀椀蜂攃褃覃褃較魎邍卮彼稀梌譖砀氀猀昀搀戀愀搀搀愀搀攀搀愀搀最椀昀魎邍卮彼稀梌譖砀氀猀尀尀搀戀愀昀愀搀昀攀戀愀挀昀圀礀娀焀眀圀稀刀昀倀昀最渀欀椀氀瘀漀戀椀爀漀砀眀氀瀀樀儀攀眀甀最唀一漀娀攀魎邍匀稀梌謀抐昀愀搀搀昀搀愀攀攀昀昀g栀樗 稀樔蝖瘀蝎欀一娀挀栀夀唀唀儀砀礀甀栀吀甀氀眀吀唀倀瘀娀刀昀琀倀眀愀椀吀匀伀一氀爀欀匀甀刀琀瑞屝屏桠梈輀轞靓靜祓禘N豽豎鑽鑎獒獞獒獞獒獞獒獞獒獞蕖Q耀刀褁絥%C攬C胔-刀耀鸀bi縀$莳人力资源工作流程指引附表_06.doc93fc22b87f214b918dcd4cccb
24、e64a28a.gif人力资源工作流程指引附表_06.doc2020-713acca407b-2d83-440a-8954-a843833b596dYTm0D9J58CvWJbeFR1ZQuw8a+1NTDWdRhcSJbGTMsUNb8+1Wv56nu6ehFXmfD1F/人力资源,工作,流程,指引,附表,_063ed6b88568879c84ca283b651267ba5cjj常j田j黄嘉文0002000006其他文案20200713040307134KG1kMhZxSGcfLyPxfik/R5w6rle7aqgEQMeCJHwws8whr5korF4rMQWBo/fs1bO4 附件 美的
25、空调事业部 人力资源管理流程操作指引 （第一版） 人力资源部 二OO二年十月 24 目 录 一、四大职能部人力资源管理流程1 二、制造本部人力资源管理流程 1、制造本部（总部）3 2、制造本部（电子分厂）R怀愌蜀甀樚鰀h娀.琀栀攀瀀氀愀渀昀愀渀攀洀瀀氀漀礀攀爀爀攀焀甀椀爀攀猀洀漀爀攀琀栀愀渀漀渀攀礀攀愀爀漀昀猀攀爀瘀椀挀攀戀攀昀漀爀攀攀氀椀最椀戀椀氀椀琀礀琀栀攀瀀氀愀渀洀甀猀琀最爀愀渀琀攀洀瀀氀漀礀攀攀猀昀甀氀氀愀渀搀椀洀洀攀搀椀愀琀攀瘀攀猀琀椀渀最爀椀最栀琀猀愀琀琀栀攀攀渀搀漀昀琀栀愀琀瀀攀爀椀漀搀倀爀攀渀琀椀挀攀愀氀氀渀挀氀氀爀椀最栀琀猀爀攀猀攀爀瘀攀搀刀攀琀椀爀攀洀攀渀琀攀渀攀昀椀琀猀挀
26、漀渀琀搠攀礀瀀漀氀椀挀礀椀猀猀甀攀猀椀渀瀀攀渀猀椀漀渀瀀氀愀渀渀椀渀最攀洀戀攀爀猀栀椀瀀爀攀焀甀椀爀攀洀攀渀琀猀匀攀琀琀椀渀最琀栀攀洀椀渀椀洀甀洀愀最攀漀爀洀椀渀椀洀甀洀猀攀爀瘀椀挀攀愀琀眀栀椀挀栀攀洀瀀氀漀礀攀攀猀戀攀挀漀洀攀攀氀椀最椀戀氀攀昀漀爀愀瀀攀渀猀椀漀渀攀渀攀昀椀琀昀漀爀洀甀氀愀攀琀攀爀洀椀渀椀渀最瀀攀渀猀椀漀渀瀀愀礀漀甀琀猀昀漀爀椀渀搀椀瘀椀搀甀愀氀攀洀瀀氀漀礀攀攀猀倀氀愀渀昀甀渀搀椀渀最甀渀搀椀渀最琀栀攀瀀氀愀渀挀漀渀琀爀椀戀甀琀漀爀礀漀爀渀漀渀挀漀渀琀爀椀戀甀琀漀爀礀嘀攀猀琀椀渀最攀攀琀椀渀最刀匀爀攀焀甀椀爀攀洀攀渀琀猀昀漀爀攀洀瀀氀漀礀攀爀愀渀搀攀洀瀀氀漀礀攀攀挀漀渀琀爀椀
27、戀甀琀椀漀渀猀琀栀愀琀挀愀渀渀漀琀戀攀昀漀爀昀攀椀琀攀搀昀漀爀愀渀礀爀攀愀猀漀渀戀礀琀栀攀瘀攀猀琀攀搀攀洀瀀氀漀礀攀攀倀爀攀渀琀椀挀攀愀氀氀渀挀氀氀爀椀最栀琀猀爀攀猀攀爀瘀攀搀刀攀琀椀爀攀洀攀渀琀攀渀攀昀椀琀猀挀漀渀琀搠倀攀渀猀椀漀渀愀氀琀攀爀渀愀琀椀瘀攀猀愀爀氀礀爀攀琀椀爀攀洀攀渀琀眀椀渀搀漀眀猀匀瀀攀挀椀昀椀挀攀洀瀀氀漀礀攀攀猀漀昀琀攀渀愀最攀瀀氀甀猀愀爀攀漀昀昀攀爀攀搀琀栀攀漀瀀瀀漀爀琀甀渀椀琀礀琀漀瘀漀氀甀渀琀愀爀椀氀礀爀攀琀椀爀攀攀愀爀氀椀攀爀琀栀愀渀甀猀甀愀氀吀栀攀昀椀渀愀渀挀椀愀氀椀渀挀攀渀琀椀瘀攀椀猀最攀渀攀爀愀氀氀礀愀挀漀洀戀椀渀愀琀椀漀渀漀昀椀洀瀀爀漀瘀攀搀漀爀氀椀戀攀爀愀
28、氀椀稀攀搀瀀攀渀猀椀漀渀戀攀渀攀昀椀琀猀瀀氀甀猀愀挀愀猀栀瀀愀礀洀攀渀琀伀氀搀攀爀圀漀爀欀攀爀猀攀渀攀昀椀琀倀爀漀琀攀挀琀椀漀渀挀琀伀圀倀洀瀀漀猀攀猀氀椀洀椀琀愀琀椀漀渀猀漀渀眀愀椀瘀攀爀猀琀栀愀琀瀀甀爀瀀漀爀琀琀漀爀攀氀攀愀猀攀愀琀攀爀洀椀渀愀琀椀渀最攀洀瀀氀漀礀攀攀猠瀀漀琀攀渀琀椀愀氀挀氀愀椀洀猀愀最愀椀渀猀琀琀栀攀攀洀瀀氀漀礀攀爀戀愀猀攀搀漀渀愀最攀搀椀猀挀爀椀洀椀渀愀琀椀漀渀倀爀攀渀琀椀挀攀愀氀氀渀挀氀氀爀椀最栀琀猀爀攀猀攀爀瘀攀搀刀攀琀椀爀攀洀攀渀琀攀渀攀昀椀琀猀挀漀渀琀搠倀攀渀猀椀漀渀愀氀琀攀爀渀愀琀椀瘀攀猀挀漀渀琀搠渀挀爀攀愀猀椀渀最瀀漀爀琀愀戀椀氀椀琀礀攀昀椀渀攀搀戀攀渀攀昀椀
29、琀瀀氀愀渀猀琀漀搀攀昀椀渀攀搀挀漀渀琀爀椀戀甀琀椀漀渀瀀氀愀渀猀氀氀漀眀猀眀漀爀欀攀爀猀眀栀漀氀攀愀瘀攀琀栀攀昀椀爀洀戀攀昀漀爀攀爀攀琀椀爀攀洀攀渀琀琀漀爀攀挀攀椀瘀攀椀渀椀琀椀愀氀戀攀渀攀昀椀琀猀愀琀愀礀漀甀渀最攀爀愀最攀愀猀栀戀愀氀愀渀挀攀瀀攀渀猀椀漀渀瀀氀愀渀猀攀昀椀渀攀搀戀攀渀攀昀椀琀瀀氀愀渀椀渀眀栀椀挀栀琀栀攀攀洀瀀氀漀礀攀爀挀漀渀琀爀椀戀甀琀攀猀愀瀀攀爀挀攀渀琀愀最攀漀昀攀洀瀀氀漀礀攀攀猀瀀愀礀琀漀琀栀攀瀀氀愀渀攀瘀攀爀礀礀攀愀爀愀渀搀攀洀瀀氀漀礀攀攀猀攀愀爀渀椀渀琀攀爀攀猀琀漀渀琀栀椀猀愀洀漀甀渀琀倀爀漀瘀椀搀攀琀栀攀瀀漀爀琀愀戀椀氀椀琀礀漀昀搀攀昀椀渀攀搀挀漀渀琀爀椀戀甀琀椀漀
30、渀瀀氀愀渀猀眀椀琀栀琀栀攀攀洀瀀氀漀礀攀爀昀甀渀搀椀渀最漀昀搀攀昀椀渀攀搀戀攀渀攀昀椀琀瀀氀愀渀猀漀渀瘀攀爀猀椀漀渀琀漀挀愀猀栀戀愀氀愀渀挀攀瀀氀愀渀猀挀愀渀栀愀瘀攀愀搀椀猀瀀愀爀愀琀攀椀洀瀀愀挀琀漀渀漀氀搀攀爀眀漀爀欀攀爀猀渀攀愀爀椀渀最爀攀琀椀爀攀洀攀渀琀倀爀攀渀琀椀挀攀愀氀氀渀挀氀氀爀椀最栀琀猀爀攀猀攀爀瘀攀搀倀攀爀猀漀渀愀氀匀攀爀瘀椀挀攀猀爀攀搀椀琀甀渀椀漀渀猀匀攀瀀愀爀愀琀攀戀甀猀椀渀攀猀猀攀猀攀猀琀愀戀氀椀猀栀攀搀眀椀琀栀琀栀攀攀洀瀀氀漀礀攀爀猠愀猀猀椀猀琀愀渀挀攀琀漀栀攀氀瀀攀洀瀀氀漀礀攀攀猀眀椀琀栀琀栀攀椀爀戀漀爀爀漀眀椀渀最愀渀搀猀愀瘀椀渀最渀攀攀搀猀洀瀀氀漀礀攀攀愀猀猀椀猀
31、琀愀渀挀攀瀀爀漀最爀愀洀猀倀猀倀爀漀瘀椀搀攀挀漀甀渀猀攀氀椀渀最愀渀搀愀搀瘀椀猀漀爀礀猀攀爀瘀椀挀攀猀倀攀爀猀漀渀愀氀氀攀最愀氀愀渀搀昀椀渀愀渀挀椀愀氀猀攀爀瘀椀挀攀猀栀椀氀搀愀渀搀攀氀搀攀爀挀愀爀攀爀攀昀攀爀爀愀氀猀搀漀瀀琀椀漀渀愀猀猀椀猀琀愀渀挀攀攀渀琀愀氀栀儀欀眀愀瀀搀栀琀洀氀/Ke前台访问/p-919620.html116.179.32.800秨魁椀瀀栀琀洀氀藴/Mk前台访问/p-2419626.html220.181.108.1490秪椀搀栀琀洀氀5Qowap前台访问/p-919592.html220.181.108.1680秬莠椀瀀栀琀洀氀/Me前台访问/d-1459016.htm
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