employee benefit (员工福利)

Employee benefits and (especially in British English) benefits in kind (also called fringe benefits, perquisites, perqs酒店门头 or perks) are various non-wage compensations provided to employees in addition to their normal wages or salaries.[1] Where an employee exchanges (cash) wages for some other form of benefit, this is generally referred to as a 'salary sacrifice' or 'salary exchange' arrangement. In most countries, most kinds of employee benefits are taxable to at least some degree.

Some of the benefits are: housing (employer-provided or employer-paid), group insurance (health, dental, life etc.), 应和读音disability income protection, retirement benefits, daycare, tuition reimburment, sick leave, vacation (paid and non-paid), social curity, profit sharing, funding of education, and other specialized benefits.

scretionary nature. Often, perks are given to employees who are doing notably well and/or have niority. Common perks are take-home vehicles, hotel stays, free refreshments, leisure activities on work time (golf, etc.), stationery, allowances for lunch, and—when multiple choices exist—first choice of such things as job assignments and vacation scheduling. They may also be given first chance at job promotions when vacancies exist.

Employee benefits in Canada might include additional health coverage that are not included in the provincial plan such as (medical, prescription, vision and dental plans); Group Disability (STD/LTD), Employee Assistance Plans (EAP), Group Term Life & Accidental Death & Dismemberment, health and dependent care; retirement benefit plans (addition to Canada Pension Plan (CPP); and long term care insurance plans; legal assistance plans; transportation benefits; and possibly other miscellaneous employee discounts wellness programs, discounted shopping, hotels and resorts, and so on.

Employee benefits in the United States might include 卖废品relocation assistance; medical, prescription, vision and dental plans; health and dependent care flexible spending accountsppt制作步骤; retirement benefit plans (pension, 401(k), 403(b)); group-term life and long term care insurance plans; legal assistance plans; adoption assistance; child care benefits; transportation benefits; and possibly other miscellaneous employee discounts (e.g., movies and theme park tickets, wellness programs, discounted shopping, hotels and resorts, and so on).

Some fringe benefits (for example, accident and health plans, and group-term life insurance coverage up to US$50,000) may be excluded from the employee's gross income五线城市有哪些 and, therefore, are not subject to federal income tax in the United States. Some function as tax shelters (for example, flexible spending accounts, 401(k)'s, 403(b)'s). Fringe benefits are also thought of as the costs of keeping employees other than salary. The benefit rates are typically calculated using fixed percentages that vary depending on the employee’s classification and often change from year to year.

Normally, employer provided benefits are tax-deductible to the employer and non-taxable to the employee. The exception to the general rule includes certain executive袖珍人 benefits (e.g. golden handshake and golden parachute plans).

American corporations may also offer cafeteria plans to their employees. The plans would offer a menu and level of benefits for employees to choo from. In most instances, the plans are funded by both the employees and by the employer(s). The portion paid by the employees are deducted from their gross pay before federal and state taxes are applied. Some benefits would still be subject to the FICA tax, such as 401(k)[2] and 403(b) contributions; however, health premiums, some life premiums, and contributions to flexible spending accounts are exempt from FICA.

ng furnished by the employer for its convenience on the business premi of the employer (which the employee is required to accept as a condition of employment) is also excluded from gross income. Importantly, ction 119(a) only applies to meals or lodging furnished "in kind." Therefore, cash allowances for meals or lodging received by an employee are included in gross income .
The term "fringe benefits" was coined by the War Labor Board during World War II to describe the various indirect benefits which industry had devid to attract and retain labor when direct wage increas were prohibited.

一起英语怎么说Employee benefits provided through ERISA are not subject to state-level insurance regulation like most insurance contracts, but employee benefit products provided through insurance contracts are regulated at the state level.[3] However, ERISA does not generally apply to plans by governmental entities, churches for their employees, and some other situations.[4]

Flexible Benefits, usually called a "Flex Scheme", is where employees are allowed to choo how a proportion of their remuneration is paid. Currently around a quarter of UK employers operate such a scheme.[5] This is normally delivered by allowing employees to sacrifice part of their pre-tax pay in exchange for a car, additional holiday, a shorter working week or other similar benefits, or give up benefits for additional cash remuneration. A number of external consultancies exist that enable organizations to manage Flex packages and they centre around the provision of an Intranet or Extranet website where employees can view their current flexible benefit status and make changes to their package. Adoption of flexible benefits has grown considerably over the five years to 2008, with The Chartered Institute of Personnel and Development additionally anticipating a further 12% ri in adoption within 2008/9.[6] This has coincided with incread employee access to the internet and studies suggesting that employee engagement can be boosted by their successful adoption.[7]