管理缺勤成本(1)

page4BenefitsPerspectivesCurrentIssuesinEmployeeBenefitsAGuidetoManagingAbsenceCostsbyDanielD.SkwireSPRING2004Therapidlyrisingcostofemployeebenefitsisfamiliarandtroublingnewstoemployers.Withmostofthediscussionfocusedonhealthcaretrendsastheprimaryculprit,however,manyemploy-ersfailtorecognizehowmuchoftheirtotalbenefitscostpertainstoabsence-relatedprograms—andhowmuchabilitytheyhavetomanagethesecosts.QuantifyingAbsenceCostsMeasuringabsence-relatedcostsisnotaneasytask.First,therearemanydifferenttypesofemployeeabsences:vacations,sickdays,familymedicalleave,workers’compensationclaims,short-termdisabilities(STD),long-termdisabilities(LTD),amongothers.Second,therearebothdirectandindirectcostsassociat-edwithemployeeabsences.Directcostsconsistofdollarspaidintheformofsalarycontinuation,disabilitybenefits,orinsur-ancepremiums,onbehalfoftheabsentemployees.Indirectcostsincludeexpensesincurredbytheemployertokeepthebusinessoperatingatlessthanfullstaff.Examplesincludepay-ingovertimetootheremployees,hiringtemporaryhelp,oracceptingareductioninsalesorprofitsduetolostproductivity.Thedistributionoftotalcompensationcosts(wagesandbene-fits)forvariousbenefitprogramsisshowninTable1.Thetablerevealsthatthecostofabsence-relatedbenefits,includingSTDandLTD,isthesecondlargestcomponentofbenefitcosts,behindonlymedicalbenefits.Table2providesfurtherdetailonthesourceoftheseabsence-relatedcosts,showingthewidevarietyofbenefitsthatcontributetototalabsence-relatedcosts.Atfirstglance,manyoftheseprogramsappeartohavelowoverallcosts.Butthisismisleadingfortworeasons:•Manyoftheprogramsarecloselyrelatedtoeachotherandtoothertypesofbenefits.Forexample,sickleaveclaimsoftentransitiontoSTDclaimsandthentoLTDclaims,anddisabilityclaimantsaccountforalargeshareofanemployer’shealthcarecosts.•Tables1and2illustrateonlythedirectcostofabsence-relat-edbenefits.Theydonotincludethedifficult-to-measureindirectcosts.Forexample,thereisveryminimaldirectcostassociatedwithfamilyandmedicalleavepay,sincetheleaveisgenerallyunpaid(althoughCaliforniarecentlylaunchedaprogramofpaidleaves).Employers,however,incursignifi-cantindirectcostsassociatedwithfamilyandmedicalleavebecausetheresultingstaffshortagesleadtoeithertemporarystaffingandretrainingcostsorreducedproductivity.Studieshaveestimatedthatindirectcostsofabsencesmayequalorexceedthedirectcosts.MethodsforManagingAbsence-RelatedCostsEmployerscanuseavarietyofmethodstomanageabsence-relat-edcosts.Theyrangefromsimpletomorecomplexstrategiesandtargetdirectorindirectcosts.Somefocusonasingleprogramwhileothersconsidertheinteractionofseveralprograms.TABLE1DISTRIBUTIONOFTOTALCOMPENSATIONCOSTS*CategoryCostas%TotalCompensationWorkers’Compensation,UnemploymentCompensation,SocialSecurityTaxes8.7%MedicalandLifeInsurance(ExcludingDisability)14.8%TimeNotWorked(IncludingDisability)12.0%RetirementandSavings6.2%MiscellaneousBenefits0.6%Total42.3%*Source:USChamberofCommerce’s2003EmployeeBenefitsStudy,reprintedwithpermission.TABLE2ABSENCE-RELATEDCOSTSASA%OFTOTALCOMPENSATION*CategoryCostas%TotalCompensationPaymentsforHolidays3.2%PaidBreaks,etc.0.6%SickLeavePay2.0%PaymentsforVacations4.0%PaidTimeOff1.6%FamilyandMedicalLeavePay0.1%ShortTermDisabilityorAccidentInsurance0.2%LongTermDisabilityorWageContinuation0.2%OtherTimeNotWorked0.2%Total12.0%*Source:USChamberofCommerce’s2003EmployeeBenefitsStudy,reprintedwithpermission.ReviewofPlanDesignEmployersshouldperiodicallyreviewthedesignoftheirabsence-relatedbenefitplanstoensurethattheplanscoordinatewellwitheachother,areconsistentwiththoseofferedbyothercompaniesintheirindustry,andhavethelegallanguagenecessarytosupportappropriateclaimmanagement.Employersthathavenotreviewedtheirplansinmanyyearsmayfindtheyhavefallenoutoflinewiththeirindustry.Forexample,manyyearsago,LTDplanscommonlyreplaced662/3%or70%ofsalary;mostmodernplansreplace60%ofsalary.Theadditionalcostofaplanthatreplaces70%ofsalaryplancanbesignificant,particularlyifsuchalevelofbenefitsisnotnecessarytoattractandretainemployees.Modernplanlanguagecanbehelpfulinmanagingemployeeabsences.ManySTDandLTDplansnowincludespecificrehabili-tationandworkplaceaccommodationbenefitsthathelpemployersandemployeesworktogethertoshortentheperiodofdisabilities.Smalldifferencesinthewordingofplandefinitionsandprovisionsalsocanaffectbenefits.Forexample,definingdisabilityinanLTDplantoincludearequirementthattheclaimantbereceivingappro-priatemedicalcarefromalicensedphysiciancanensurethattheemployeetakesnecessarystepstorecoverandreturntowork.ContributoryandVoluntaryPlansContributoryandvoluntaryplans,inwhichemployeespaysomeorallofthecostofbenefits,cantakemanyforms.Onecommonstructureisa“core-buy-up”plan,inwhichtheemployerpaysforabasicbenefit(e.g.,anLTDplancoveringthefirst$2,500ofmonthlyincome)andemployeeshavetheoptiontobuyadditionalcoveragethroughpayrolldeductions.Inadditiontoreducingtheemployer’sshareofbenefitcosts,contributoryandvoluntarybenefitplanspermitemployerstoofferawidespectrumofbenefitstheywouldnototherwisebeabletoafford,suchasaccidentandcriticalillnesscoverage.Self-InsuredBenefitsForbe