Companies are increasingly implementing innovative wellness programs to improve employee health and reduce costs. This document discusses several cutting-edge trends in corporate wellness, including wellness coaching, using technology like health apps and social media, incorporating physical activity into the workday through walking meetings or treadmill desks, redesigning workspaces, and offering incentive programs. These innovations can help create a culture of wellness and engage employees.

1. HUMAN CAPITAL PRACTICE
HRFocus
September 2013 — Issue 75
www.willis.com
HEALTH OUTCOMES
THE CUTTING EDGE OF CORPORATE
WELLNESS
Companies of all sizes are turning to worksite wellness programs
to boost their bottom lines and the well-being of their employees.
When properly implemented, these programs can drive down
health care costs, reduce sick days and establish a healthier,
happier, more energetic workforce. TotalWellness has recently
identified trailblazing trends in corporate wellness and below are
a number of cutting-edge innovations you can implement to help
strengthen your organization’s worksite wellness program.
WELLNESS COACHING provides an efficient and effective way to
connect with employees one-on-one. Wellness coaches can offer
encouragement and create customized wellness solutions for
individual employees, providing better results than general, onesize-fits-all programs. Tailored programs can spur engagement,
increase long-term success and drive meaningful (and
measurable) benefits for employers and employees. Of the 9,918
employees surveyed by Virgin HealthMiles and Workforce
Management magazine, over half reported they would be
interested in meeting with a wellness coach in order to improve
their overall health and wellbeing.
TECHNOLOGY is, not surprisingly, another trend to watch, as mobile
devices and social media flood the workplace. Smartphones can
serve as pocket-sized, personal trainers, as they are now capable
of monitoring vital signs during exercise and tracking sleep
patterns at night. There’s an app for just about everything, from
nutrition and fitness to mental health, and most apps are free!
Social media can be employed to create an environment of
community support through internal social networks,
encouraging employee engagement and program participation.
INCORPORATE PHYSICAL ACTIVITY DURING THE WORKDAY. Unique and
innovative techniques – from walking meetings to treadmill
workstations – reflect a company’s creative spirit. Some firms
continued on page 2
health outcomes
The Cutting Edge of Corporate
Wellness . . . . . . . . . . . . . . . . . . . . . . . . 1
legal & compliance
Massachusetts Repeals Fair Share
Contribution Requirement . . . . . . . . . 2
San Francisco Releases 2014 Employer
Expenditure Rates. . . . . . . . . . . . . . . . 3
Since You Asked: Health Care Reform
And Excessive Waiting Periods . . . . . 4
hR coRneR
Don’t Ignore Facilities When
Addressing Productivity: Five
Strategies to Consider . . . . . . . . . . . . 5
Generational Differences in Tech Use
Prompts Reassessment of Work
Practices . . . . . . . . . . . . . . . . . . . . . . . 7
WeBcasts . . . . . . . . . . . . . . . . . . . . . 8
contacts . . . . . . . . . . . . . . . . . . . . . 10

2. Health Outcomes– continued from page 1
have done away with traditional boardroom meetings and instead,
lace up their sneakers and get outside for “walking meetings.”
Walking meetings not only energize the workday with exercise, but
can also enhance brainstorming, creative discussion and problem
solving.
BACKGROUND
REDESIGNING WORKSPACES is another approach to physical wellbeing
on the job: exercise balls instead of chairs, treadmill workstations,
wobble boards and even anti-fatigue mats to stand on while working.
Whether making small adjustments or drastic changes, these
innovations in workday wellness show employees that health and
wellness are company priorities.
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INCENTIVE PROGRAMS, while not new, consistently prove to be one of
the most effective employee motivators. Virgin HealthMiles and
Workforce Management magazine found that 60% of surveyed
employees participate in corporate wellness programs specifically to
collect the incentives offered. Monetary incentives can stimulate
short-term health behavior changes and are a simple way to increase
employee participation in health risk assessments, preventative care
and immunizations. Organizations should consider their employee
population when creating incentive programs and tailor the
incentives to suit their employee preferences in order to get the most
out of them.
Incorporating any of these innovations in your business can help
create and maintain a culture of wellness. Connect with your Willis
Health Outcomes Consultant to learn more and to strategize on a
well-rounded initiative that will best engage your unique workforce.
Make the cutting edge of wellness the norm at your organization!
LEGAL & COMPLIANCE
MASSACHUSETTS REPEALS FAIR SHARE
CONTRIBUTION REQUIREMENT
The 2014 fiscal year budget bill that Massachusetts Governor Deval
Patrick (D) signed on July 12, 2013 repealed the “fair share”
contribution requirements under the Massachusetts Health Care
Reform Act (HCRA). The budget bill also repealed the requirement
for employers to collect and retain Health Insurance Responsibility
Disclosure (HIRD) forms from each employee who declines to enroll
in the employer’s health plan or who declines to use the employer’s
cafeteria plan to purchase insurance on a pre-tax basis.
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Enacted in 2006, the HCRA imposed several
requirements on Massachusetts employers:
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A “fair share” contribution (FSC)
requirement
A “free rider” surcharge/cafeteria plan
requirement
Collection of HIRD forms from
employees declining health coverage, and
health insurance disclosure filings using
employer HIRD forms
These mandates generally applied to
employers having 11 or more full-time
equivalent (FTE) employees performing
services in Massachusetts (although
legislation signed in 2012 was to increase,
effective July 1, 2013, the employer threshold
to 21 FTE employees for purposes of the FSC
requirement). An employer with 5,500 or
more quarterly payroll hours is considered to
have 11 or more FTE employees. Under the
FSC requirement, Massachusetts employers
were required to either make a “fair and
reasonable” contribution toward the cost of
employees’ coverage or pay an annual
assessment of up to $295 per employee into
the Commonwealth Care Trust Fund. The
FSC testing (and the payment of any
applicable penalty) is done quarterly.
Earlier this year, Governor Patrick introduced
legislation to repeal the FSC requirement.
The bill, proposed in recognition of the
employer pay or play mandate under the
Patient Protection and Affordable Care Act
(PPACA), was intended to reduce the burden
on employers of complying with both federal
and state requirements. PPACA’s employer
mandate is similar to Massachusetts’ FSC
requirement. The proposal to repeal the FSC
requirement was included in the budget bill
and was signed by Governor Patrick even
though the IRS had already announced that
the pay or play mandate would be delayed
from 2014 to 2015.
Willis North America • 9/13

3. EMPLOYER MEDICAL ASSISTANCE CONTRIBUTION
Although employers are no longer responsible for the FSC requirements, the budget bill
introduces an employer medical assistance contribution (EMAC). The EMAC will replace
the Medical Security Trust Fund that is currently funded by employers and is used to fund
health insurance for unemployed workers. The EMAC is intended to finance the cost of
health care for low-income Massachusetts residents. Each employer who employs more
than five employees will be required to contribute an amount equal to wages times .36 of 1%
of the same wage base that applies for Massachusetts unemployment taxation purposes.
This amount is currently $14,000 and results in an annual assessment of $50.40. Employers
who are newly subject to the requirement will contribute a lesser amount – .12 of 1% of
wages in the first year and .24 of 1% of wages during the second year. The assessment is
effective January 1, 2014 and will be collected through the Massachusetts unemployment
tax system. At this time, however, no additional details about the EMAC are available.
Guidance is expected in the near future.
In addition to the EMAC, there is a new notice requirement. Employers (with 11 or more
FTE employees) will need to notify all employees of the employer’s compliance with the
HCRA’s cafeteria plan requirement and the opportunity for eligible employees to enroll in
the employer’s sponsored health insurance plan or the employer’s cafeteria plan. Additional
guidance on this requirement, including a sample notice, is expected.
CONCLUSION
Please note that only the FSC requirement and the requirement to collect and retain
employee HIRD firms were repealed, so employers must continue compliance with the
other HCRA requirements (e.g., cafeteria plan requirement). Employers will also need to
comply with the FSC requirements through July 1, 2013 (e.g., complete any filings that are
due, etc.) since the Department of Unemployment Assistance (DUA) retains the
authorization to collect any outstanding FSC payments for obligations arising before July 1,
2013.
SAN FRANCISCO RELEASES
2014 EMPLOYER EXPENDITURE RATES
San Francisco’s Office of Labor Standards Enforcement (OLSE) recently released the
employer health care expenditure rate for 2014, effective January 1, 2014. In 2013, the health
expenditure rate for a large employer (100 or more employees) was $2.33 per hour. For
2014, this rate will be $2.44, an increase of $.11 per hour. For medium-sized employers
(20-99 employees) the 2013 rate was $1.55; for 2014, the rate will increase to $1.63 per hour.
BACKGROUND
San Francisco’s Health Care Security Ordinance (HCSO) requires that medium and large
businesses make certain minimum contributions toward their San Francisco employees’
health care. Under this mandate, an employer may either contribute at least the minimum
amount to a medical plan or other health benefits or pay that amount into the publicly
available program established by the HCSO. (See Human Capital’s HR Focus, January 2012,
Issue #55, “San Francisco Health Care Ordinance Amended” for additional details on
the HCSO’s requirements.)
The article on the repeal of Massachusetts’ fair share contribution requirements also
published in this issue of HR Focus signals that the Patient Protection and Affordable Care
Act may cause other governments which have enacted laws requiring mandated employer
health care contributions to reconsider the future feasibility of such laws.
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4. SINCE YOU ASKED:
HEALTH CARE REFORM AND EXCESSIVE
WAITING PERIODS
The National Legal & Research Group (NLRG) has received many
questions about the prohibition on excessive waiting periods under
the health care reform law. A frequent question has been whether the
employer can continue to offer certain health plan options with
waiting periods longer than 90 days if it offers at least one option with
a waiting period that does not exceed 90 days. Please note that the
delay of the employer pay or play excise taxes until 2015 does not
apply to the 90-day waiting period limitation.
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A waiting period does not include the
time before an employee or dependent
enrolls as a late enrollee or special
enrollee. Existing HIPAA regulations
govern the effective dates of coverage for
special enrollment.
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The waiting period must not extend
beyond 90 days (the plan may not make
the coverage effective date later than the
91st day) and all calendar days are
counted beginning on the enrollment
date, including weekends and holidays.
The enrollment date is defined as the first
day of the waiting period.
n
When applying waiting periods to
variable-hour employees for whom a
specified number of hours worked is a
condition for plan eligibility, the
proposed regulations explain that “if a
group health plan conditions eligibility
on an employee regularly having a
specified number of hours of service per
period (or working full-time), and it
cannot be determined that a newly-hired
employee is reasonably expected to
regularly work that number of hours per
period (or work full-time), the plan may
take a reasonable period of time to
determine whether the employee meets
the plan’s eligibility condition, which
may include a measurement period of no
more than 12 months that begins on any
date between the employee’s start date
and the first day of the first calendar
month following the employee’s start
BACKGROUND
Under the Patient Protection and Affordable Care Act (PPACA),
group health plans may not require a waiting period that exceeds 90
days before coverage is effective for employees and dependents who
are otherwise eligible for the plan. The prohibition on excessive
waiting periods applies to group health plans and insurers but not to
certain “excepted benefits” (e.g., most dental or vision coverage and
most health flexible spending accounts).
The plan can still have other eligibility requirements, such as being in
an eligible job classification or achieving job-related licensure
requirements specified in the plan’s terms, unless the condition is
designed to avoid compliance with the 90-day waiting period
limitation. The 90-day waiting period limit, which applies to both
grandfathered and non-grandfathered plans, is effective for plans
years beginning on or after January 1, 2014.
In March 2013, the federal agencies (Departments of Labor, Health
and Human Services and Treasury) responsible for implementing
PPACA released proposed regulations addressing the 90-day
waiting period limit for group health plans. The proposed regulations
generally follow the guidance provided in Internal Revenue Service
Notice 2012-59 (issued in August 2012 and addressed in Willis
Human Capital Practice Alert, October 2012, “PPACA
Determination of Full-Time Employees – Interim Safe
Harbor”). Plans may follow either the earlier guidance or the
proposed regulations through at least the end of 2014.
Highlights of the proposed regulations:
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While the regulations prohibit plans from requiring eligible
participants and beneficiaries from having to wait more than 90
days for their coverage to become effective, they do not require
plan sponsors to offer coverage to any particular employee or
class of employees.
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5. date.” Generally, the eligibility criteria will not be viewed as a means of thwarting the 90-day waiting
period limitation so long as coverage for a variable-hour employee is made effective within 13
months of an employee’s start date, plus the time remaining until the first day of the following
calendar month if the employee's start date was not the first calendar day of the month.
n
If a group health plan conditions eligibility on any employee (part-time or full-time) having to
complete a number of cumulative hours of service, the eligibility condition is not considered as
designed to avoid compliance with the 90-day waiting period limitation if the cumulative hours-ofservice requirement does not exceed 1,200 hours. The waiting period must begin once the new
employee satisfies the plan’s cumulative hours-of-service requirement and may not exceed 90 days.
The proposed regulations further provide that this provision is intended to be a one-time eligibility
requirement.
n
If an individual is in a waiting period on the date the plan becomes subject to the waiting period
limitation, the waiting period can no longer apply to the individual if it would exceed 90 days.
CONCLUSION
As the prohibition on excessive waiting periods applies to all group health plans, it would not be
permissible for an employer to offer any health care options (other than those that are deemed to be
excepted benefits) with waiting periods in excess of 90 days. Employers should review their current
waiting periods and amend as necessary to ensure that waiting periods for eligible individuals do not
extend 90 days beyond the requirement’s effective date.
HR CORNER
DON’T IGNORE FACILITIES WHEN ADDRESSING
PRODUCTIVITY: FIVE STRATEGIES TO CONSIDER
Employees are often most productive in workplaces that support collaboration and
creativity. Yet, companies typically have focused on facilities costs rather than their
potential to support employee performance and results. To optimize business
performance, companies should create work environments that support choice,
collaboration and flexibility, says professional services and investment management firm
Jones Lang LaSalle (JLL).
“A typical knowledge-oriented organization spends significantly more on its workers than
on its space,” says Bernice Boucher, a member of Jones Lang LaSalle’s global workplace
strategy board with responsibility for the Americas. “For these companies, productivity is
not about presence—that is, sitting at a desk – it is about performance. The right workplace
strategy can help increase shareholder value, achieve business goals, and create a highperformance, cohesive corporate culture.”
Corporate real estate executives face growing pressure from senior management to affect
the wider business agenda. According to JLL’s Global Corporate Real Estate Trends 2013
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Willis North America • 9/13

6. survey, 72% of corporate real estate executives face high expectations to deliver clear
enhancement in workplace productivity, and 65% are charged with transforming the
quality of the workplace.
The JLL workplace strategy team has identified five workplace principles that support
increased shareholder value, improved business performance, a cohesive corporate culture,
and other corporate objectives:
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WORK IS WHAT EMPLOYEES DO, NOT WHERE THEY SIT
The focus of work and workplace is no longer about square-footage per person, but
about revenue per person.
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THINK MEMBERSHIP, NOT OWNERSHIP
The traditional one-person-per-desk model does not best serve knowledge workers.
The most productive workplaces create non-territorial “neighborhoods” by function.
These workplaces provide a wide range of environments, including formal meeting
zones, casual brainstorming spots, IT stations, and private spaces, for different kinds
of work.
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DO MORE WITH LESS
The “ownership model” of assigning a seat to every employee is no longer sustainable,
given that 50 percent of desks will be vacant on an average day in a typical company. In
North America and Europe, for example, job sharing, telecommuting , and virtual
meetings have significantly decreased office space usage. Vacancy translates into
underutilized real estate and a less-productive environment.
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PROVIDE CHOICES TO ENHANCE PRODUCTIVITY
Companies must find the right balance between supporting individual and team
productivity. When employees have greater control over how and where they work,
they are empowered to choose the space that is most productive for the task at hand.
With spaces that support quiet or confidential work, as well as virtual or face-to-face
collaboration, the workplace can drive cross-pollination of ideas, employee
engagement and foster a sense of community. It may sound counter-intuitive, but
employees who are given greater autonomy are often more engaged and loyal to an
organization, even without personal desks.
n
FLEXIBLE WORKSPACES TRANSLATE INTO AGILITY
In a fast-moving, ever-changing economy, the organizations that can adapt to the
market and economic forces succeed, and those that are built on a flexible workspace
model have the advantage because their culture is wired for fluidity. People and
technology are in the right place at the right time, which drives innovation.
continued on page 7
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7. HR Corner – continued from page 6
“Productivity depends on the ability of a company to get the most out of its employees in line
with the organization’s objectives,” notes Boucher. “The right workplace can shape culture,
promote collaboration, inspire ideas, respond to trends, improve performance, build retention
and grow the bottom line.”
This article courtesy of BLR.
GENERATIONAL DIFFERENCES IN TECH USE PROMPTS
REASSESSMENT OF WORK PRACTICES
Generation Y workers, more astute in their technology skills than any prior age group, are
forcing employers to reevaluate how they hire, train, and equip current and future workforces.
These were the findings of a new study, Generational Research on Technology and its Impact in
the Workplace, just released by CompTIA, the nonprofit association for the information
technology (IT) industry.
“In the next 5 to 10 years, Gen Y will completely dominate the workforce the way that Baby
Boomers once did,” says Todd Thibodeaux, president and chief executive officer, CompTIA.
“Generation Y has been raised in technology and they consider their aptitude for tech as a value
that they bring to the table when seeking a job.”
Two-thirds of Gen Y respondents assessed their own technology skills as “cutting edge” or
“upper tier.” Similarly, Gen Y’s expectations for tech in the workplace are quite high. Also, “an
employer’s tech ‘savvy-ness’ is very high on their checklist on whether to take a job or not,”
Thibodeaux noted.
Roughly half of survey respondents described their employer as either “cutting edge” or in the
“upper tier” in their use of technology. Slightly less (42 percent) put their companies somewhere
in the middle of the adoption curve.
Three-quarters of Gen Y workers used a smart phone for work purposes in the last year
compared with 37 percent of Baby Boomers. Other devices more prevalent among younger
workers include tablets, laptops and GPS systems. Gen Y also considers social media a work tool,
while Baby Boomers see it as more of a personal tool. “Factors like these may require employers
to adapt to Gen Y’s expectations,” Thibodeaux remarked.
Adapting to a younger workforce will likely extend into the areas of training. E-learning is
especially appealing to Gen Y workers, who want to be autonomous in how they choose to
interact with technology, deciding their own pace and not being forced to interrupt normal
workflow for training.
continued on page 8
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8. HR Corner – continued from page 7
This hands-on attitude also impacts technical support in the workplace. “They often will
try to troubleshoot the problem first on their own end want to brainstorm together with the
IT staff,” Thibodeaux noted of Gen Y workers. “That’s different than older workers who
want to hand off problem and get it back when it’s finished.”
Data for the study is based on a May 2013 online survey of 700 respondents from different
age groups and generational cohorts in a variety of industries. The full report is available
at no cost to CompTIA members. Visit CompTIA.org or contact research@comptia.org
for details.
This article courtesy of BLR.
WEBCASTS
LET'S GET CLINICAL: LEVERAGING CLINICAL DATA FOR
POSITIVE HEALTH OUTCOMES
TUESDAY, SEPTEMBER 17, 2013
2:00 PM EASTERN
presented by:
Lester Morales, Chief Growth Officer. Willis Human Capital Practice
“It’s all about the data!” The key to a successful health management program is to understand where
exactly you are spending your dollars and have the highest gaps in care. Using data and informatics to
design your wellness and health management strategies can create a more effective program with
better – and faster – results. In this webcast we will discuss the following items:
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Introduce how claims data can be used to understand present and emerging conditions within
the workforce
Discuss how to design care management programs that are focused on near term spending for
high-risk, chronic patients
Introduce how compliance and non-compliance with quality care measures affect cost and
overall risk at a population and individual level
Discuss how to measure the effectiveness of employer based disease, case, or wellness programs
Discuss how a holistic approach to health management should be approached
participant access
Click here to RSVP for this call.
NOTE: Advance RSVP is required to participate in this call. Registration ends one hour prior to the
call start time.
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Willis North America • 9/13

9. WEBCASTS
EFFECTIVELY NAVIGATING THE MEDICAL LEAVE OF
ABSENCE MAZE
TUESDAY, OCTOBER 15, 2013
2:00 PM EASTERN
presented by:
Marina A. Galatro, PHR-CA
Senior Human Resources Consultant
Willis Human Capital Practice
Does FMLA drive you crazy? “Chronic” conditions, intermittent leaves, last-minute
absences, Monday/Friday leave abuse, using leave time for other reasons, incomplete
or vague certifications; it’s enough to make you throw up your hands in frustration.
Then there’s ADA to deal with. Is there anything you can do about it?
You bet! This webcast will address the common leave issues and best practices
strategies for dealing with them.
The webcast will focus on how:
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Top FMLA strategies
Tips to get supervisors on board in administering FMLA leave
Answers to tough questions on medical certifications
ADA leave facts and influence
participant access
Click here to RSVP for this call.
NOTE: Advance RSVP is required to participate in this call. Registration ends one hour prior to the
call start time.
9
Willis North America • 9/13

10. KEY CONTACTS
U.S. HUMAN CAPITAL PRACTICE OFFICE LOCATIONS
NEW ENGLAND
ATLANTIC
Auburn, ME
207 783 2211
Baltimore, MD
410 584 7528
Bangor, ME
207 942 4671
Knoxville, TN
865 588 8101
Boston, MA
617 437 6900
Memphis, TN
901 248 3103
Burlington, VT
802 264 9536
Metro DC
301 581 4262
Hartford, CT
860 756 7365
Nashville, TN
615 872 3716
Manchester, NH
603 627 9583
Norfolk, VA
757 628 2303
Portland, ME
207 553 2131
Reston, VA
703 435 7078
Shelton, CT
203 924 2994
Richmond, VA
804 527 2343
NORTHEAST
Rockville, MD
301 692 3025
Buffalo, NY
716 856 1100
SOUTHEAST
Morristown, NJ
973 539 1923
Atlanta, GA
404 224 5000
Mt. Laurel, NJ
856 914 4600
Birmingham, AL
205 871 3300
New York, NY
212 915 8802
Norwalk, CT
203 523 0501
Radnor, PA
610 254 7289
Wilmington, DE
302 397 0171
Charlotte, NC
704 344 4856
Gainesville, FL
352 378 2511
Greenville, SC
704 344 4856
Jacksonville, FL
904 562 5552
Marietta, GA
770 425 6700
Miami, FL
305 421 6208
Mobile, AL
251 544 0212
Orlando, FL
407 562 2493
Raleigh, NC
704 344 4856
Savannah, GA
912 239 9047
Tallahassee, FL
850 385 3636
Tampa, FL
813 281 2095
Vero Beach, FL
772 469 2843
MIDWEST
Appleton, WI
800 236 3311
Chicago, IL
312 288 7700
312 348 7700
Cleveland, OH
216 861 9100
Columbus, OH
614 326 4722
Detroit, MI
248 539 6600
Grand Rapids, MI
616 957 2020
Willis North America

11. Milwaukee, WI
262 780 3476
Minneapolis, MN
763 302 7131
763 302 7209
Moline, IL
309 764 9666
Pittsburgh, PA
412 645 8506
Schaumburg, IL
847 517 3469
SOUTH CENTRAL
Amarillo, TX
806 376 4761
Austin, TX
512 651 1660
Dallas, TX
972 715 2194
972 715 6272
Denver, CO
303 765 1564
303 773 1373
Houston, TX
713 625 1017
713 625 1082
McAllen, TX
956 682 9423
Mills, WY
307 266 6568
New Orleans, LA
504 581 6151
WESTERN
Fresno, CA
559 256 6212
Irvine, CA
949 885 1200
Las Vegas, NV
602 787 6235
602 787 6078
Los Angeles, CA
213 607 6300
Phoenix, AZ
602 787 6235
602 787 6078
Portland, OR
503 274 6224
Rancho/Irvine, CA
562 435 2259
San Diego, CA
858 678 2000
858 678 2132
San Francisco, CA
415 291 1567
San Jose, CA
408 436 7000
Seattle, WA
800 456 1415
The information contained in this publication is
not intended to represent legal or tax advice and
has been prepared solely for educational
purposes. You may wish to consult your attorney
or tax adviser regarding issues raised in this
publication.
Oklahoma City, OK
405 232 0651
Overland Park, KS
913 339 0800
San Antonio, TX
210 979 7470
Wichita, KS
316 263 3211
Willis North America